9706_m25_qp_32

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* 0000800000001 * , , Cambridge International AS & A Level ¬OŠ. 4mHuOªEŠ`{5€W ¬_ŠtPž‘žft…i‡EYŠ‚ ¥¥eUu5¥5•U…EE5e5•U * 7 2 4 0 9 8 8 9 9 0 * ACCOUNTING 9706/32 Paper 3 Financial Accounting February/March 2025 1 hour 30 minutes You must answer on the question paper. You will need: Insert (enclosed) INSTRUCTIONS ● Answer all questions. ● Use a black or dark blue pen. ● Write your name, centre number and candidate number in the boxes at the top of the page. ● Write your answer to each question in the space provided. ● Do not use an erasable pen or correction fluid. ● Do not write on any bar codes. ● You may use an HB pencil for any diagrams, graphs or rough working. ● You may use a calculator. ● International accounting terms and formats should be used as appropriate. ● You should show your workings. INFORMATION ● The total mark for this paper is 75. ● The number of marks for each question or part question is shown in brackets [ ]. ● The insert contains all of the sources referred to in the questions. This document has 16 pages. Any blank pages are indicated. DC (WW) 340728/3 © UCLES 2025 [Turn over
* 0000800000001 * , , Cambridge International AS & A Level ¬OŠ. 4mHuOªEŠ`{5€W ¬_ŠtPž‘žft…i‡EYŠ‚ ¥¥eUu5¥5•U…EE5e5•U * 7 2 4 0 9 8 8 9 9 0 * ACCOUNTING 9706/32 Paper 3 Financial Accounting February/March 2025 1 hour 30 minutes You must answer on the question paper. You will need: Insert (enclosed) INSTRUCTIONS ● Answer all questions. ● Use a black or dark blue pen. ● Write your name, centre number and candidate number in the boxes at the top of the page. ● Write your answer to each question in the space provided. ● Do not use an erasable pen or correction fluid. ● Do not write on any bar codes. ● You may use an HB pencil for any diagrams, graphs or rough working. ● You may use a calculator. ● International accounting terms and formats should be used as appropriate. ● You should show your workings. INFORMATION ● The total mark for this paper is 75. ● The number of marks for each question or part question is shown in brackets [ ]. ● The insert contains all of the sources referred to in the questions. This document has 16 pages. Any blank pages are indicated. DC (WW) 340728/3 © UCLES 2025 [Turn over
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* 0000800000002 * 2 , , 1 Read Source A in the insert. (a) (i) State how a business creates a general reserve. ........................................................................................................................................... ..................................................................................................................................... [1] DO NOT WRITE IN THIS MARGIN (ii) Explain why a business would create a general reserve. ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ..................................................................................................................................... [2] (b) Prepare for the year ended 31 December 2024: DO NOT WRITE IN THIS MARGIN (i) a statement to show the profit from operations ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... DO NOT WRITE IN THIS MARGIN ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... DO NOT WRITE IN THIS MARGIN ........................................................................................................................................... ........................................................................................................................................... ..................................................................................................................................... [5] ĬÍĊ®Ġ´íÈõÏĪÅĊÝù·þ× © UCLES 2025 ĬßČóÍĪĕČÍýùĪđíõġĂĂ 9706/32/F/M/25 ĥμμÕμÕåÕåĕÕąÅõÅõμÕ DO NOT WRITE IN THIS MARGIN
* 0000800000002 * 2 , , 1 Read Source A in the insert. (a) (i) State how a business creates a general reserve. ........................................................................................................................................... ..................................................................................................................................... [1] DO NOT WRITE IN THIS MARGIN (ii) Explain why a business would create a general reserve. ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ..................................................................................................................................... [2] (b) Prepare for the year ended 31 December 2024: DO NOT WRITE IN THIS MARGIN (i) a statement to show the profit from operations ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... DO NOT WRITE IN THIS MARGIN ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... DO NOT WRITE IN THIS MARGIN ........................................................................................................................................... ........................................................................................................................................... ..................................................................................................................................... [5] ĬÍĊ®Ġ´íÈõÏĪÅĊÝù·þ× © UCLES 2025 ĬßČóÍĪĕČÍýùĪđíõġĂĂ 9706/32/F/M/25 ĥμμÕμÕåÕåĕÕąÅõÅõμÕ DO NOT WRITE IN THIS MARGIN
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* 0000800000003 * 3 , , BLANK PAGE DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN ĬÏĊ®Ġ´íÈõÏĪÅĊÝû·þ× [Turn over © UCLES 2025 ĬßċôÕĠęüìûĈßÅąáġòĂ 9706/32/F/M/25 DO NOT WRITE IN THIS MARGIN ĥμÅĕõμÅμμĥąąÅĕåμåÕ
* 0000800000003 * 3 , , BLANK PAGE DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN ĬÏĊ®Ġ´íÈõÏĪÅĊÝû·þ× [Turn over © UCLES 2025 ĬßċôÕĠęüìûĈßÅąáġòĂ 9706/32/F/M/25 DO NOT WRITE IN THIS MARGIN ĥμÅĕõμÅμμĥąąÅĕåμåÕ
#cambridge#question-paper#accounting#may-june#exam-year