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Manufacturing accounts · A Level Accounting

Cambridge 9706, Paper 3. 177 questions, 2020 to 2026.

Topic
Year

Pages reproduced from the original Cambridge question papers, inserts and mark schemes, with the download-site watermarks removed. Pre-2023 papers follow the old syllabus, where Paper 3 also covered cost and management accounting.

About Manufacturing accounts

Manufacturing accounts at A Level: prime cost, factory overheads, production cost, factory profit and transfer prices, and the provision for unrealised profit.

20 past paper questions on this topic since 2020, across 17 exam sessions.

How often it comes up

YearPaper 3TotalChart
202622
202522
202444
202333
202233
202122
202044

Every 2025–2026 question on Manufacturing accounts

The whole topic on one page, with answers and mark schemes. Printing this page prints just this list.

Paper 3 · Financial and cost accounting (4)

Source material (insert)
9706/31 May/Jun 2026 question 1, source material (page 1 of 2)
9706/31 May/Jun 2026 question 1, source material (page 2 of 2)
Question 1May/Jun 20269706/3125 marks
9706/31 May/Jun 2026 question 1, question (page 1 of 4)
9706/31 May/Jun 2026 question 1, question (page 2 of 4)
9706/31 May/Jun 2026 question 1, question (page 3 of 4)
9706/31 May/Jun 2026 question 1, question (page 4 of 4)
Show mark scheme
9706/31 May/Jun 2026 question 1, mark scheme (page 1 of 3)
9706/31 May/Jun 2026 question 1, mark scheme (page 2 of 3)
9706/31 May/Jun 2026 question 1, mark scheme (page 3 of 3)
Source material (insert)
9706/32 Feb/Mar 2026 question 3, source material
Question 3Feb/Mar 20269706/3225 marks
9706/32 Feb/Mar 2026 question 3, question (page 1 of 5)
9706/32 Feb/Mar 2026 question 3, question (page 2 of 5)
9706/32 Feb/Mar 2026 question 3, question (page 3 of 5)
9706/32 Feb/Mar 2026 question 3, question (page 4 of 5)
9706/32 Feb/Mar 2026 question 3, question (page 5 of 5)
Show mark scheme
9706/32 Feb/Mar 2026 question 3, mark scheme (page 1 of 3)
9706/32 Feb/Mar 2026 question 3, mark scheme (page 2 of 3)
9706/32 Feb/Mar 2026 question 3, mark scheme (page 3 of 3)
Source material (insert)
9706/33 Oct/Nov 2025 question 1, source material
Question 1Oct/Nov 20259706/3325 marks
9706/33 Oct/Nov 2025 question 1, question (page 1 of 3)
9706/33 Oct/Nov 2025 question 1, question (page 2 of 3)
9706/33 Oct/Nov 2025 question 1, question (page 3 of 3)
Show mark scheme
9706/33 Oct/Nov 2025 question 1, mark scheme (page 1 of 3)
9706/33 Oct/Nov 2025 question 1, mark scheme (page 2 of 3)
9706/33 Oct/Nov 2025 question 1, mark scheme (page 3 of 3)
Source material (insert)
9706/32 May/Jun 2025 question 1, source material
Question 1May/Jun 20259706/3225 marks
9706/32 May/Jun 2025 question 1, question (page 1 of 4)
9706/32 May/Jun 2025 question 1, question (page 2 of 4)
9706/32 May/Jun 2025 question 1, question (page 3 of 4)
9706/32 May/Jun 2025 question 1, question (page 4 of 4)
Show mark scheme
9706/32 May/Jun 2025 question 1, mark scheme (page 1 of 3)
9706/32 May/Jun 2025 question 1, mark scheme (page 2 of 3)
9706/32 May/Jun 2025 question 1, mark scheme (page 3 of 3)

16 more questions from 2020–2024

🔒 Unlock every Manufacturing accounts question from 2020–2024

All 16 come with their mark schemes, answers and case studies, and appear in the practice tool above once you’re signed in. It’s free.

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A few of them

  • 9706/31 · Oct/Nov 2024 · Question 3Explain one reason why the rate of… 🔒
  • 9706/32 · Oct/Nov 2024 · Question 1Prepare the following for the year ended… 🔒
  • 9706/31 · May/Jun 2024 · Question 1Identify the costs that may be included… 🔒
  • 9706/32 · Feb/Mar 2024 · Question 3Prepare the manufacturing account for the year… 🔒
  • 9706/32 · Oct/Nov 2023 · Question 1Calculate the values of the following at… 🔒
  • + 11 more, by year in the table above

Questions and mark schemes are from past Cambridge papers and are reproduced for revision. Topical Vault is an independent revision resource, not affiliated with or endorsed by Cambridge Assessment International Education.

A Level Accounting questions by topic

Each topic opens this practice tool with only that topic’s questions, plus how often it comes up and every question on it in one list.

  1. 1Manufacturing accounts
  2. 2Non-profit organisations
  3. 3Statements of cash flows
  4. 4Business acquisition and merger
  5. 5Analysis and communication
  6. 6International accounting standards
  7. 7Partnership changes
  8. 8Limited companies - equity and reserves
  9. 9Joint ventures
  10. 10Consignment accounts
  11. 11Computerised accounting systems
  12. 12Budgeting and budgetary control
  13. 13Standard costing and variances
  14. 14Investment appraisal
  15. 15Activity-based and absorption costing