Cambridge International AS & A Level ACCOUNTING 9706 / 13 Paper 1 Multiple Choice October/November 2023 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 for Teachers. Cambridge International will not enter into discussions about these mark schemes. Cambridge International is publishing the mark schemes for the October/November 2023 series for most Cambridge IGCSE, Cambridge International A and AS Level components , and some Cambridge O Level components. This document consists of 3 printed pages. [Turn over © UCLES 2023

Cambridge International AS & A Level
ACCOUNTING 9706 / 13
Paper 1 Multiple Choice October/November 2023
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 for
Teachers.
Cambridge International will not enter into discussions about these mark schemes.
Cambridge International is publishing the mark schemes for the October/November 2023 series for most
Cambridge IGCSE, Cambridge International A and AS Level components , and some Cambridge O Level
components.
This document consists of 3 printed pages.
© UCLES 2023 [Turn over

9706 / 13 Cambridge International AS & A Level – Mark Scheme October/November PUBLISHED 2023 Question Answer Marks 1 D 1 2 C 1 3 D 1 4 D 1 5 A 1 6 B 1 7 C 1 8 D 1 9 D 1 10 A 1 11 B 1 12 A 1 13 D 1 14 D 1 15 A 1 16 C 1 17 B 1 18 A 1 19 B 1 20 C 1 21 B 1 22 C 1 23 B 1 24 A 1 25 C 1 26 D 1 27 D 1 28 B 1 © UCLES 2023 Page 2 of 3

/ 13 Cambridge International AS & A Level – Mark Scheme October/November
PUBLISHED 2023
Question Answer Marks
D 1
C 1
D 1
D 1
A 1
B 1
C 1
D 1
D 1
A 1
B 1
A 1
D 1
D 1
A 1
C 1
B 1
A 1
B 1
C 1
B 1
C 1
B 1
A 1
C 1
D 1
D 1
B 1
© UCLES 2023 Page 2 of 3

9706 / 13 Cambridge International AS & A Level – Mark Scheme October/November PUBLISHED 2023 Question Answer Marks 29 C 1 30 C 1 © UCLES 2023 Page 3 of 3

9706 / 13 Cambridge International AS & A Level – Mark Scheme October/November
PUBLISHED 2023
Question Answer Marks
29 C 1
30 C 1
© UCLES 2023 Page 3 of 3

9706_w23_ms_13