Past Papers
7707Cambridge O Levels

Accounting Past Papers

12 exam sessions — 2019 to 2025

Exam Tips for Accounting

  • 1Double entry: every debit has an equal and opposite credit — always check this balance.
  • 2Trial balance: if it doesn't balance, check additions first, then look for reversed entries.
  • 3Income statement: gross profit = revenue − cost of sales; net profit = gross profit − expenses.
  • 4Depreciation: know straight-line AND reducing balance methods and when each is appropriate.
  • 5Bank reconciliation: start with cash book balance, add/subtract timing differences.

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Study Notes for Accounting