Cambridge O Level Accounting (7707) Paper 12, May/June 2026. Read the question paper free and work through it with an AI tutor that explains every question step by step.
| Exam board | Cambridge International Education |
|---|---|
| Qualification | Cambridge O Level |
| Subject | Accounting |
| Syllabus code | 7707 |
| Paper | Paper 12 (7707/12) |
| Exam series | May/June 2026 · all 2026 papers |
| Questions | 35 |
| AI explanations | Available for every question |
The questions in this paper cover these Accounting syllabus chapters:
| Topic | Questions |
|---|---|
| Chapter 1: The fundamentals of accounting | 3 |
| Chapter 2: Sources and recording of data | 4 |
| Chapter 3: Verification of accounting records | 7 |
| Chapter 4: Accounting procedures | 12 |
| Chapter 5: Preparation of financial statements | 20 |
| Chapter 6: Analysis and interpretation | 2 |
| Chapter 7: Accounting principles and policies | 3 |
Every question in 7707 Accounting Paper 12 — May/June 2026 and the syllabus topic it tests. Ask the AI tutor about any of them by number, for example "Question 1".
| Question | Topic |
|---|---|
| Question 1 | Chapter 1: The fundamentals of accounting |
| Question 2 | Chapter 3: Verification of accounting records; Chapter 5: Preparation of financial statements |
| Question 3 | Chapter 2: Sources and recording of data |
| Question 4 | Chapter 2: Sources and recording of data |
| Question 5 | Chapter 5: Preparation of financial statements |
| Question 6 | Chapter 3: Verification of accounting records |
| Question 7 | Chapter 3: Verification of accounting records |
| Question 8 | Chapter 4: Accounting procedures; Chapter 5: Preparation of financial statements |
| Question 9 | Chapter 2: Sources and recording of data; Chapter 4: Accounting procedures; Chapter 5: Preparation of financial statements |
| Question 10 | Chapter 3: Verification of accounting records |
| Question 11 | Chapter 3: Verification of accounting records |
| Question 12 | Chapter 3: Verification of accounting records |
| Question 13 | Chapter 5: Preparation of financial statements |
| Question 14 | Chapter 4: Accounting procedures |
| Question 15 | Chapter 4: Accounting procedures |
| Question 16 | Chapter 4: Accounting procedures |
| Question 17 | Chapter 4: Accounting procedures; Chapter 5: Preparation of financial statements |
| Question 18 | Chapter 4: Accounting procedures; Chapter 5: Preparation of financial statements |
| Question 19 | Chapter 4: Accounting procedures; Chapter 5: Preparation of financial statements |
| Question 20 | Chapter 2: Sources and recording of data; Chapter 7: Accounting principles and policies |
| Question 21 | Chapter 4: Accounting procedures; Chapter 5: Preparation of financial statements |
| Question 22 | Chapter 4: Accounting procedures |
| Question 23 | Chapter 5: Preparation of financial statements |
| Question 24 | Chapter 5: Preparation of financial statements |
| Question 25 | Chapter 5: Preparation of financial statements |
| Question 26 | Chapter 1: The fundamentals of accounting; Chapter 5: Preparation of financial statements |
| Question 27 | Chapter 5: Preparation of financial statements |
| Question 28 | Chapter 5: Preparation of financial statements |
| Question 29 | Chapter 5: Preparation of financial statements |
| Question 30 | Chapter 5: Preparation of financial statements |
| Question 31 | Chapter 5: Preparation of financial statements; Chapter 6: Analysis and interpretation |
| Question 32 | Chapter 1: The fundamentals of accounting; Chapter 3: Verification of accounting records |
| Question 33 | Chapter 5: Preparation of financial statements; Chapter 6: Analysis and interpretation |
| Question 34 | Chapter 4: Accounting procedures; Chapter 7: Accounting principles and policies |
| Question 35 | Chapter 4: Accounting procedures; Chapter 5: Preparation of financial statements; Chapter 7: Accounting principles and policies |
This paper tests 7 syllabus topics: The fundamentals of accounting (3 questions), Sources and recording of data (4 questions), Verification of accounting records (7 questions), Accounting procedures (12 questions), Preparation of financial statements (20 questions), Analysis and interpretation (2 questions), Accounting principles and policies (3 questions).
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