All Accounting papers

Cambridge · O Level · Accounting

May/June 2025 — Paper 1 · Variant 1.

35 multiple-choice questions · 35 marks

Download question paper (PDF)Mark scheme — for enrolled students

The mark scheme comes with the Accounting course.

Topics covered

  • 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

Questions in this paper

  • Q11.1 The purpose of accountingMCQ
  • Q21.2 The accounting equationMCQ
  • Q32.1 The double entry system of book-keepingMCQ
  • Q42.1 The double entry system of book-keepingMCQ
  • Q55.1 Sole tradersMCQ
  • Q62.3 Books of prime entryMCQ
  • Q73.1 The trial balanceMCQ
  • Q83.2 Corrections of errorsMCQ
  • Q93.2 Corrections of errorsMCQ
  • Q103.2 Corrections of errorsMCQ
  • Q113.3 Bank reconciliationMCQ
  • Q123.4 Control accountsMCQ
  • Q133.4 Control accountsMCQ
  • Q144.1 Capital and revenue expenditure and receiptsMCQ
  • Q154.2 Accounting for depreciation and disposal of non-current assetsMCQ
  • Q164.3 Other payables and other receivablesMCQ
  • Q174.4 Irrecoverable debts and allowance for irrecoverable debtsMCQ
  • Q184.5 Valuation of inventoryMCQ
  • Q195.1 Sole tradersMCQ
  • Q204.3 Other payables and other receivablesMCQ
  • Q215.1 Sole tradersMCQ
  • Q225.2 PartnershipsMCQ
  • Q235.2 PartnershipsMCQ
  • Q245.3 Limited companiesMCQ
  • Q255.5 Clubs and societiesMCQ
  • Q265.4 Manufacturing accountsMCQ
  • Q275.6 Incomplete recordsMCQ
  • Q285.6 Incomplete recordsMCQ
  • Q295.6 Incomplete recordsMCQ
  • Q306.1 Calculation and understanding of accounting ratiosMCQ
  • Q316.1 Calculation and understanding of accounting ratiosMCQ
  • Q326.1 Calculation and understanding of accounting ratiosMCQ
  • Q336.2 Interpretation of accounting ratiosMCQ
  • Q347.1 Accounting conceptsMCQ
  • Q357.1 Accounting conceptsMCQ

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