CAIE AS Level Accounting 9706 · Paper 2
1.5.4Limited companies
Practise share capital, reserves, retained earnings and the presentation of company financial statements with topical CAIE questions.
- 7
- Papers
- 2018–2026
- Years covered
- Mark-ready practice
Revise before you begin
Key areas to practise
Company equity
Ordinary shares, preference shares, reserves and retained earnings.
Financial statements
Present the income statement and statement of financial position accurately.
Clear workings
Show calculations, labels and adjustments so every method mark is visible.
Topical paper library
Past paper questions
May/June 2026