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Unit, job and batch costing · AS Level Accounting

Cambridge 9706, Paper 1 & 2. 1,558 questions, 2020 to 2026.

Topic
Year

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About Unit, job and batch costing

Unit, job and batch costing: calculating the cost of a product, job or batch.

13 past paper questions on this topic since 2022, across 7 exam sessions.

How often it comes up

YearPaper 1TotalChart
202644
202522
202411
202333
202233

Every 2025–2026 question on Unit, job and batch costing

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

Paper 1 · Multiple choice (6)

Question 25May/Jun 20269706/111 mark

Which type of business is most likely to use a job costing system?

  • Aa mobile phone case manufacturer
  • Ba university
  • Ca water supply company
  • Da wedding photographer
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DCorrect answer

Question 24May/Jun 20269706/121 mark

The manufacture of which product is best suited to job costing?

  • Aaeroplanes
  • Bmedicines
  • Cnewspapers
  • Dpaint
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ACorrect answer

Question 25May/Jun 20269706/131 mark

Which type of business is most likely to use a job costing system?

  • Aa mobile phone case manufacturer
  • Ba university
  • Ca water supply company
  • Da wedding photographer
Show answer

DCorrect answer

Question 24Feb/Mar 20269706/121 mark

What is not a characteristic of job costing?

  • AProduction identifies each cost unit separately.
  • BProduction involves repetitive operations.
  • CProduction is based on specific customer orders.
  • DProduction is usually of short duration.
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BCorrect answer

Question 24Oct/Nov 20259706/111 mark

In which circumstances are unit costing and job costing used?

9706/11 Oct/Nov 2025 question 24
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BCorrect answer

Question 24Oct/Nov 20259706/131 mark

What is the purpose of a job cost sheet?

  • Ato enable the business to recover its overheads
  • Bto ensure the customer knows the split between materials and labour
  • Cto inform the customer of the profit margin
  • Dto let the business find the price for a quotation
9706/13 Oct/Nov 2025 question 24
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DCorrect answer

7 more questions from 2022–2024

🔒 Unlock every Unit, job and batch costing question from 2022–2024

All 7 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

  • 9706/13 · May/Jun 2024 · Question 22A business provided the following information relating… 🔒
  • 9706/11 · Oct/Nov 2023 · Question 26A company is asked to make a… 🔒
  • 9706/12 · Oct/Nov 2023 · Question 27A business produces two types of product… 🔒
  • 9706/11 · May/Jun 2023 · Question 24Julia is a retailer of… 🔒
  • 9706/11 · Oct/Nov 2022 · Question 24What would result in the under-absorption of… 🔒
  • + 2 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.

AS 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. Ch 2Double-entry bookkeeping: Credit transactions
  2. Ch 3Books of prime entry
  3. Ch 5The classification of accounts and division of the ledger
  4. Ch 6The trial balance
  5. Ch 7Statement of profit or loss
  6. Ch 8Statements of financial position for sole traders
  7. Ch 9Accounting concepts
  8. Ch 10Accruals and prepayments (the matching concept)
  9. Ch 11Accounting for the depreciation of non-current assets
  10. Ch 12Irrecoverable debts
  11. Ch 13Bank reconciliation statements
  12. Ch 14Control accounts
  13. Ch 15The correction of errors
  14. Ch 16Incomplete records
  15. Ch 17Incomplete records: Further considerations
  16. Ch 18Partnership accounts
  17. Ch 19Partnership changes
  18. Ch 21An introduction to limited company accounts
  19. Ch 22Limited companies: Further considerations
  20. Ch 27Computerised accounting systems
  21. Ch 30Accounting information for stakeholders
  22. Ch 32Costing of materials and labour
  23. Ch 33Absorption costing
  24. Ch 34Unit, job and batch costing
  25. Ch 35Marginal costing
  26. Ch 37Budgeting and budgetary control