All Accounting papers

Cambridge · O Level · Accounting

May/June 2025 — Paper 2 · Variant 2.

21 structured questions · 100 marks

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

The mark scheme comes with the Accounting course.

Topics covered

  • 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

Questions in this paper

  • Q1bBank reconciliation3 marks
  • Q1cTechnology and sustainability5 marks
  • Q1aBooks of prime entry12 marks
  • Q2bPartnerships7 marks
  • Q2cPartnerships2 marks
  • Q2dLimited companies5 marks
  • Q2aPartnerships6 marks
  • Q3e(iii)Accounting concepts1 marks
  • Q3dSole traders3 marks
  • Q3aAccounting for depreciation and disposal of non-current assets4 marks
  • Q3cOther payables and other receivables6 marks
  • Q3bIrrecoverable debts and allowance for irrecoverable debts4 marks
  • Q3e(i)Accounting concepts1 marks
  • Q3e(ii)Irrecoverable debts and allowance for irrecoverable debts1 marks
  • Q4aCorrections of errors11 marks
  • Q4bCorrections of errors5 marks
  • Q4cCorrections of errors4 marks
  • Q5aControl accounts4 marks
  • Q5bIncomplete records8 marks
  • Q5cIncomplete records3 marks
  • Q5dThe purpose of accounting5 marks

Enrolled students get the full paper bank for Accounting. See the course