CIE AS ACCOUNTING

MOST CHALLENGING QUESTIONS
Paper 1

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9706 CAIE AS Accounting Most Challenging Questions 2025

These are collections of most difficult MCQ questions for the 2025  exam year.
On average, 50% of the candidates answered these questions wrongly.

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Why might a business adopt a computerised accounting system?

  1. to ensure that the accounting records are free from error
  2. to ensure that the accounting records are free from fraud
  3. to ensure that the accounting records are arithmetically accurate

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Which statement explains the realisation concept?

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A business prepared its statement of profit or loss for its first year of trading. It used marginal costing to value the inventory.
The finance director wants to prepare the statement, using absorption costing.
What will be the effect on inventory valuation and profit for the year due to this change?

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