We're pretty sure everyone has experienced this before.

The helpless feeling when you fail to assemble something or use something because you have ignored the manual that comes with it.

Like certain products, examinations also come with their manual, structure and set of rules.

You certainly can't expect to score an A* for a subject that you have totally no idea of in terms of its syllabus, exam format and marking scheme.

In this article, we will focus on reviewing the backbone of your A-Level Accounting examination, which is the format of the papers.

The best Accounting tutors available
Sumandran
5
5 (38 reviews)
Sumandran
RM120
/h
Gift icon
1st lesson free!
Adlina
5
5 (15 reviews)
Adlina
RM35
/h
Gift icon
1st lesson free!
Jow
5
5 (5 reviews)
Jow
RM65
/h
Gift icon
1st lesson free!
Husna
5
5 (8 reviews)
Husna
RM30
/h
Gift icon
1st lesson free!
Liow
5
5 (7 reviews)
Liow
RM60
/h
Gift icon
1st lesson free!
May syuen
5
5 (5 reviews)
May syuen
RM100
/h
Gift icon
1st lesson free!
Muhamad faris
5
5 (2 reviews)
Muhamad faris
RM36
/h
Gift icon
1st lesson free!
Mohamad hisham
Mohamad hisham
RM80
/h
Gift icon
1st lesson free!
Sumandran
5
5 (38 reviews)
Sumandran
RM120
/h
Gift icon
1st lesson free!
Adlina
5
5 (15 reviews)
Adlina
RM35
/h
Gift icon
1st lesson free!
Jow
5
5 (5 reviews)
Jow
RM65
/h
Gift icon
1st lesson free!
Husna
5
5 (8 reviews)
Husna
RM30
/h
Gift icon
1st lesson free!
Liow
5
5 (7 reviews)
Liow
RM60
/h
Gift icon
1st lesson free!
May syuen
5
5 (5 reviews)
May syuen
RM100
/h
Gift icon
1st lesson free!
Muhamad faris
5
5 (2 reviews)
Muhamad faris
RM36
/h
Gift icon
1st lesson free!
Mohamad hisham
Mohamad hisham
RM80
/h
Gift icon
1st lesson free!
Let's go

How Many Papers Do You Need To Sit For Your Cambridge A-Level Accounting In 2022?

You will be sitting for 3 papers throughout your A-Level studies for Accounting if you choose to sit for the papers in 2022.

*We will be talking about the minor changes to this exam for 2023 later. 

Paper 1

  • Candidates are required to answer 30 multiple choice questions
  • The questions are based on the AS level syllabus 
  • The test duration is 1 hour 
  • The full mark is 30 marks

Paper 2

  • Candidates will need to answer 4 structured questions
  • The questions are also based on the AS level syllabus
  • The test duration is 1 hour and 30 minutes 
  • The first question will be on financial accounting [Total mark is 30 marks]
  • The second and third questions will be on financial accounting [ Each question is 15 marks]
  • The fourth and final question will be on cost and management accounting [Total mark is 30 marks]
  • The total mark is 90 marks

Paper 3

  • This paper has 2 sections, Section A and Section B
  • Section A consists of 4 structured questions on financial accounting
  • Section B has 2 structured questions on cost and management accounting 
  • The questions mainly revolve around the A-Level syllabus but also require comprehension of AS Level topics
  • Each question is 25 marks, the total mark is 150 marks
  • The test duration is 3 hours

Read more on the marking scheme of the A-Level Accounting exam.

What Types of Questions Will You Be Tested in A-Level Accounting Paper 1?

While most people assume that objective questions are relatively straightforward and easier to score, it may not be the case all the time.

There are occasions when the answer options can appear to be confusing.

Fret not, you can master the answering techniques when you have identified the three question categories that are commonly asked in A-Level Accounting Paper 1.

Category 1: Comprehension of accounting concepts based on the identification of characteristics, effects and reasons

Candidates can be asked to identify the correct/incorrect statements based on the given accounting concepts.

Sample questions are taken from A-Level Accounting February/March 2020 Paper 1:

  • Which statement is correct when production increases?A Total fixed costs fall.
    B Total variable costs fall.
    C The fixed cost per unit falls. (Correct answer) 
    D The variable cost per unit falls.

 

  • Which item is shown in the statement of changes in equity?

    A dividend proposed
    B interest on long-term loan
    C issue of debenture
    D revaluation gain on non-current assets (Correct answer) 

Category 2: Correct pairing of relevant statements

The second category is one of the most popular questions that you will see in multiple-choice questions. Finding the right combination of statements. At times, it could involve one, two or three statements.

Sample questions are taken from A-Level Accounting February/March 2021 Paper 1:

  • Which factors should be considered when setting a budget?

    1 availability of skilled labour
    2 production capacity
    3 quality of goods to be produced

    A 1, 2 and 3 (Correct answer) 

    B 1 and 2 only
    C 1 and 3 only
    D 2 and 3 only

  • A trader makes and sells a single product. It has a selling price of $90 and a contribution per unit
    of $30. When 800 units are sold, the profit is $9600. What is the profit if 1000 units are produced and sold?A $12 000
    B $15 600 (Correct answer) 
    C $27 600
    D $30 000
paper 1 a level accounting
Once you have identified the questions that are commonly asked in the papers, you will develop the confidence to score well during the actual exam. Photo by Xframe

Category 3: Calculation of accounting concepts based on the given information

Candidates are given a case study and relevant accounting details and asked to determine the right amount of accounting concepts via calculation.

Sample questions are taken from A-Level Accounting May/June 2021 Paper 1:

  • At the end of the year, Barack’s draft accounts showed a capital account balance of $4300. His drawings account included a debit entry of $150 for goods taken for his own use.
    Barack realised that this entry had been recorded in error at selling price rather than cost price. He sells goods with a mark-up of 50%. What is the correct closing capital account balance?A $4225
    B $4250
    C $4300 (correct answer)
    D $4350

Get more studying techniques to score for your actual A-Level Accounting papers.

The best Accounting tutors available
Sumandran
5
5 (38 reviews)
Sumandran
RM120
/h
Gift icon
1st lesson free!
Adlina
5
5 (15 reviews)
Adlina
RM35
/h
Gift icon
1st lesson free!
Jow
5
5 (5 reviews)
Jow
RM65
/h
Gift icon
1st lesson free!
Husna
5
5 (8 reviews)
Husna
RM30
/h
Gift icon
1st lesson free!
Liow
5
5 (7 reviews)
Liow
RM60
/h
Gift icon
1st lesson free!
May syuen
5
5 (5 reviews)
May syuen
RM100
/h
Gift icon
1st lesson free!
Muhamad faris
5
5 (2 reviews)
Muhamad faris
RM36
/h
Gift icon
1st lesson free!
Mohamad hisham
Mohamad hisham
RM80
/h
Gift icon
1st lesson free!
Sumandran
5
5 (38 reviews)
Sumandran
RM120
/h
Gift icon
1st lesson free!
Adlina
5
5 (15 reviews)
Adlina
RM35
/h
Gift icon
1st lesson free!
Jow
5
5 (5 reviews)
Jow
RM65
/h
Gift icon
1st lesson free!
Husna
5
5 (8 reviews)
Husna
RM30
/h
Gift icon
1st lesson free!
Liow
5
5 (7 reviews)
Liow
RM60
/h
Gift icon
1st lesson free!
May syuen
5
5 (5 reviews)
May syuen
RM100
/h
Gift icon
1st lesson free!
Muhamad faris
5
5 (2 reviews)
Muhamad faris
RM36
/h
Gift icon
1st lesson free!
Mohamad hisham
Mohamad hisham
RM80
/h
Gift icon
1st lesson free!
Let's go

What Are Some Examples Of Questions That You Will Encounter In Your A-Level Accounting Paper 2?

After looking at Paper 1, it's time to turn our focus on the questions that you will encounter in Paper 2. Even though there are only 4 structured questions in this paper, do take note that there are many sub-questions under 1 main question.

This explains why each main question carries 15 marks.

Let's break down the type of questions that you are required to answer and look at some sample questions from actual A-Level Accounting past year papers.

Type 1: A blend of both short and long explanation and justification structured questions

Sample questions from February/March 2020 Paper 2 :

Cuthbert runs a manufacturing business which has two production departments and one service department. The business allocates and apportions overhead expenditure between production and service departments.

  • Explain one difference between overhead allocation and overhead apportionment. [2 marks]
  • State what is meant by:
    a production department [1 mark]
    a service department [1 mark]

Type 2:  Tabulation of financial accounts in specific formats

Sample questions:

The following information is available for S Limited for the year ended 31 December 2019.

  • Prepare the income statement for the year ended 31 December 2019 based on the given account transactions [10 marks]
  • Prepare the statement of changes in equity for the year ended 31 December 2019. [ 5 marks]

Type 3:  Direct calculation questions

Sample question:

  • Calculate the overhead absorption rate for both production departments using an appropriate basis. Give your answers to two decimal places. [4 marks]
study a level accounting
The questions structure in A-Level Accounting Paper 2 combines both explanation and calculation elements. Photo by Pixabay

What To Expect For Your A-Level Accounting Paper 3?

For Paper 3, the question structure is quite similar to Paper 2.

The main difference is this: The scope of questions leans towards the A-Level syllabus: 10 subtopics from Financial Accounting and 4 subtopics from Cost and Management Accounting.

Financial Accounting topics for A-Level syllabus

  1. Preparation of financial statements
  2. Manufacturing businesses
  3. Not for profit organisations
  4. Limited companies
  5. International Accounting Standards
  6. Auditing and stewardship of limited companies
  7. Business purchase and merger
  8. Consignment and Joint venture accounts
  9. Computerised accounting systems
  10. Analysis and communication of accounting information

Cost and Management Accounting topics for A-Level syllabus

  • Activity-based costing (ABC)
  • Budgeting and budgetary control
  • Standard costing
  • Investment appraisal

Check out these past year papers and learning resources for A-Level Accounting.

What Are The Changes Of The 2023 Cambridge A-Level Accounting Asessesment Format And How To Adapt Well To Them?

Starting from June 2023 onwards, the Cambridge A-Level Accounting assessment will go through some modifications in terms of the exam format, syllabus and mark allocation for individual papers.

Note to candidates: If you have already registered for the 2022 paper, you have nothing to worry about. Your exam format and evaluation will follow the format mentioned in the earlier paragraphs. 

The changes have been officially announced on the Cambridge Assessment International Education website. This is something worth noting if you are planning to sit for this subject in 2023.

  • Change 1: Introduction of the fourth paper that tests candidates on Cost and Management Accounting
  • Change 2:  The test duration of Paper 2 will be increased and called Fundamentals of Accounting
  • Change 3: Reduced test duration and the number of marks for Paper 3 [Solely focusing on financial accounting topics]

Master A-Level Accounting Effortlessly With A Superprof Accounting Tutor

Feeling uncertain about the new changes and format of the 2023 A-Level Accounting paper?

There's nothing to worry about.

You can get personalised guidance and one-to-one direct teaching from a reliable Accounting tutor.

At Superprof, you can find a tutor that is well versed with the latest A-Level Accounting syllabus and the marking scheme of all the papers.

Having a tutor will help you to prepare better throughout your Pre-University studies as an A-Level student.

learn superprof accounting
You can take online Accounting lessons at Superprof anytime and anywhere you want. Photo by Xframe

Here's what you can enjoy through the tutoring lessons at Superprof:

  • Diverse learning methodology 
  • Flexible learning duration and location (physical and online lessons are both available )
  • Balanced topical lessons and consistent practice with various sample exercises 
  • Immediate feedback and suggestions to improve 
  • Lessons are adaptable according to your current pace, progress and preference 
  • Engaging in discussions of various case studies aka real-life examples 
  • Affordable quality lessons (You're the one who decides the maximum budget for the hourly rate) 

It's also extremely easy for you to find the perfect tutor. You can head to the Superprof Malaysia homepage and type "Accounting" and your preferred location in the search box. From there, you can then filter your search results by adjusting the tab for your maximum budget and learning level.

While you are browsing the tutors' profiles, you can easily view their biodata, educational qualification, teaching experience, rates for physical and online lessons, response time and also reviews of their previous students at Superprof.

In other words, Superprof scores 100% in terms of transparency and credibility when it comes to the selection of tutors!

With Superprof, you're certainly on the right track and well equipped to ace all your A-Level Accounting papers!

The capacity to learn is a gift; the ability to learn is a skill; the willingness to learn is a choice. -Brian Herbert

>

The platform that connects tutors and students

First Lesson Free

Enjoyed this article? Leave a rating.

5.00 (1 rating(s))
Loading...

An avid reader and writer, Joycelyn loves the art of communication and is passionate about all kinds of media.