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A Level Accounting

Cambridge International AS & A Level Accounting (9706) — Complete 20-lesson course designed for Pakistani and Gulf diaspora students. Clear explanations, fully worked examples, and Cambridge-style exam practice for every topic on the syllabus.

20 Lessons 100+ Worked Examples 100+ Exam Questions Papers 1 · 3 · 4 Syllabus Code 9706 A-level Accounting Glossary
Pakistan Students
PKR 1,499
per month · Full access to all subjects
Gulf / International Students
$15 – $20
per month · All subjects included
What this course covers: This course follows the complete Cambridge 9706 A Level Accounting syllabus — from financial accounting (company accounts, published statements, cash flows) through management accounting (budgeting, costing, investment appraisal, variance analysis) to advanced topics (reconstruction, leases, ethics). Every lesson includes full proformas, worked examples using Pakistan-based companies, and exam practice questions with model answers.
Course Progress 20 / 20 lessons
🟦 Financial Accounting (7 lessons) 🟨 Management Accounting (5 lessons) 🟩 Applied & Advanced Topics (8 lessons)
🤝 Group A — Partnership Accounts Lessons 1–2
L01
Partnership Accounts
Appropriation account · Capital and current accounts · Admission and retirement of a partner · Goodwill two-step method · Revaluation account
Paper 1 Paper 3 High frequency
L02
Partnership Dissolution
Realisation account · Garner v Murray rule · Capital deficiencies · Cash distribution to partners on winding up
Paper 1 Paper 3
🏢 Group B — Limited Companies Lessons 3–7
L03
Limited Companies — Share Capital
Types of shares · Share issue at premium · Bonus issue · Rights issue · Debentures · Journal entries for all share transactions
Paper 1 Paper 3 High frequency
L04
Company Income Statement and Appropriation
Corporation tax · Dividends (interim and final) · Transfer to reserves · Retained earnings carried forward · Full I/S with appropriation section
Paper 1 Paper 3 High frequency
L05
Company Statement of Financial Position
Full SFP proforma · NCA schedule · Equity section with all reserves · Current and non-current liabilities · Net assets = Total equity check
Paper 1 Paper 3 High frequency
L06
Published Accounts and Ratio Analysis
All 13 ratios — P-L-E-G groups · Two-year comparison · Interpretation with evidence · Limitations of ratio analysis · Users of financial statements
Paper 1 Paper 3 High frequency
L07
Statement of Cash Flows
Indirect method · Three sections (Operating, Investing, Financing) · Tax paid calculation · Reconciliation to SFP bank · Interpreting cash flow patterns
Paper 1 Paper 3 High frequency
📊 Group C — Management Accounting Lessons 8–12
L08
Budgeting and Budgetary Control
Purposes of budgets · Cash budget with credit terms · Variance analysis (F/A) · Flexible budget · Management by exception · Limitations
Paper 1 Paper 3 Paper 4
L09
Costing Methods
Absorption vs marginal costing · OAR · Contribution · Profit differences · Limiting factor analysis · Special order decisions · Make or buy
Paper 1 Paper 3 Paper 4 High frequency
L10
Breakeven Analysis
Six formulae — BEP, CS ratio, margin of safety, target profit · Breakeven chart · Effect of changes · Option comparison · Limitations
Paper 1 Paper 3 Paper 4
L11
Standard Costing and Variance Analysis
Material price and usage variances · Labour rate and efficiency variances · Fixed overhead variances · Sales variances · Reconciliation statement
Paper 1 Paper 3 Paper 4 High frequency
L12
Investment Appraisal
Payback period · ARR · Net Present Value · IRR by interpolation · Working capital · Residual value · Comparing all four methods
Paper 1 Paper 3 Paper 4 High frequency
📋 Group D — Standards, Applied and Special Topics Lessons 13–15
L13
Accounting Standards and Concepts
IASB framework · 6 qualitative characteristics · 8 accounting concepts · IAS 1, 2, 7, 16, 37, 38 · Applying concepts to scenarios
Paper 1 Paper 3
L14
Incomplete Records
Statement of affairs · Profit from capital comparison · Mark-up vs margin · Control account reconstruction · Cash account reconstruction · Theft calculation
Paper 1 Paper 3 High frequency
L15
Non-Profit Organisations
Receipts and Payments Account · Income and Expenditure Account · Subscriptions T-account · Bar trading account · Accumulated Fund · Life membership
Paper 1 Paper 3 High frequency
🏗️ Group E — Advanced Company Topics Lessons 16–18
L16
Company Reconstruction and Capital Reduction
Why companies reconstruct · Capital Reduction Account · Writing off losses and goodwill · Equity before and after · Share consolidation and sub-division
Paper 1 Paper 3
L17
Merger and Acquisition Accounting
Purchase consideration · Goodwill on acquisition (W1) · Non-controlling interest (W2) · Group retained earnings (W3) · Consolidated SFP · Intra-group elimination
Paper 1 Paper 3 High frequency
L18
Leases and Non-Current Assets
Finance vs operating leases · Lease schedule and SFP presentation · IAS 16 revaluation model · Depreciation methods · Disposal account · NCA schedule
Paper 1 Paper 3
⚖️ Group F — Ethics and Exam Technique Lessons 19–20
L19
Ethics in Accounting
Five fundamental principles (I-O-C-C-B) · Five threats (self-interest, self-review, advocacy, familiarity, intimidation) · Safeguards · Confidentiality exceptions · Applying to scenarios
Paper 1 Paper 3
L20
Revision and Exam Technique ⭐
Paper structures · Command words · Mark scheme patterns · Complete topic checklist · Top 20 common mistakes · Formula reference sheet · Exam day strategy
Paper 1 Paper 3 Paper 4
L20
Interactive Ratio Calculator & Analyser ⭐
Single year ratio analysis along with two years comparison, variance Analyse, Cash Budget, Investment Appraisal,and Partnership Appropriation Builder
Practice 2 Practice 3 Practice 4 Practice 5

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