Cambridge · O Level
Accounting past papers.
Every paper below is practisable online — timed simulations for multiple choice, mark-scheme self-marking for written papers.
2 papers
20252 papers
May/June 2025
PDFPaper 1 · Variant 1
35 multiple choice · 35 marks
3.2 Corrections of errors · 5.6 Incomplete records · 6.1 Calculation and understanding of accounting ratios · 6.2 Interpretation of accounting ratios · 7.1 Accounting concepts · 1.1 The purpose of accounting · 1.2 The accounting equation · 2.3 Books of prime entry · 3.3 Bank reconciliation · 3.4 Control accounts · 4.5 Valuation of inventory · 2.1 The double entry system of book-keeping · 5.1 Sole traders · 3.1 The trial balance · 4.2 Accounting for depreciation and disposal of non-current assets · 4.4 Irrecoverable debts and allowance for irrecoverable debts · 5.2 Partnerships · 5.5 Clubs and societies · 4.3 Other payables and other receivables · 5.3 Limited companies · 5.4 Manufacturing accounts · 4.1 Capital and revenue expenditure and receipts
Practice this paperMay/June 2025
PDFPaper 2 · Variant 2
21 structured · 100 marks
Partnerships · Accounting concepts · Limited companies · Sole traders · Accounting for depreciation and disposal of non-current assets · Other payables and other receivables · Irrecoverable debts and allowance for irrecoverable debts · Control accounts · Incomplete records · Bank reconciliation · Technology and sustainability · Corrections of errors · Books of prime entry · The purpose of accounting
Practice questions