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Cambridge International AS & A Level
ACCOUNTING
9706
/
12
Paper 1 Multiple Choice
February/March
2025
MARK SCHEME
Maximum Mark:
30
Published
This mark scheme is published as an aid to teachers and candidates, to indicate the requirements of the
examination.
Mark schemes should be read in conjunction with the question paper and the Principal Examiner Report f or
Teachers.
Cambridge International will not enter into discussions about these mark schemes.
Cambridge International is publishing the mark schemes f or the
February/March
2025
series f or most
Cambridge
IGCSE, Cambridge International A and AS Level
components
, and some Cambridge O Level
components.
This document consists of
3
printed pages.
©
Cambridge University Press & Assessment
2025
[Turn over
Cambridge International AS & A Level
ACCOUNTING 9706 / 12
Paper 1 Multiple Choice February/March 2025
MARK SCHEME
Maximum Mark: 30
Published
This mark scheme is published as an aid to teachers and candidates, to indicate the requirements of the
examination.
Mark schemes should be read in conjunction with the question paper and the Principal Examiner Report f or
Teachers.
Cambridge International will not enter into discussions about these mark schemes.
Cambridge International is publishing the mark schemes f or the February/March 2025 series f or most
Cambridge IGCSE, Cambridge International A and AS Level components , and some Cambridge O Level
components.
This document consists of 3 printed pages.
© Cambridge University Press & Assessment 2025 [Turn over
9706
/
12
Cambridge International AS & A Level
–
Mark Scheme
February/March
2025
PUBLISHED
Question
Answer
Marks
1
A
1
2
B
1
3
D
1
4
B
1
5
B
1
6
C
1
7
A
1
8
A
1
9
C
1
10
C
1
11
A
1
12
B
1
13
B
1
14
B
1
15
D
1
16
C
1
17
A
1
18
D
1
19
C
1
20
D
1
21
A
1
22
C
1
23
C
1
24
D
1
25
A
1
26
C
1
27
D
1
28
B
1
©
Cambridge University Press & Assessment
2025
Page
2
of
3
9706 / 12 Cambridge International AS & A Level – Mark Scheme February/March 2025
PUBLISHED
Question Answer Marks
1 A 1
2 B 1
3 D 1
4 B 1
5 B 1
6 C 1
7 A 1
8 A 1
9 C 1
10 C 1
11 A 1
12 B 1
13 B 1
14 B 1
15 D 1
16 C 1
17 A 1
18 D 1
19 C 1
20 D 1
21 A 1
22 C 1
23 C 1
24 D 1
25 A 1
26 C 1
27 D 1
28 B 1
© Cambridge University Press & Assessment 2025 Page 2 of 3
9706
/
12
Cambridge International AS & A Level
–
Mark Scheme
February/March
2025
PUBLISHED
Question
Answer
Marks
29
C
1
30
C
1
©
Cambridge University Press & Assessment
2025
Page
3
of
3
9706 / 12 Cambridge International AS & A Level – Mark Scheme February/March 2025
PUBLISHED
Question Answer Marks
29 C 1
30 C 1
© Cambridge University Press & Assessment 2025 Page 3 of 3
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