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CAIE · IAL · A Level
A Level Accounting · Cambridge International · 9706

Getting the numbers to balance does not always mean
the answer is right.

Understand what each adjustment changes and why, so you are not just following formats and moving numbers around.

AS ACCOUNTING · 9706 · LESSON PREVIEW
AS AccountingFinancial statements, cost accounting, basic analysis
A2 AccountingAdvanced financial reporting, management decisions, interpretation
Live availableScheduled group teaching with recorded access
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Select a chapter. Watch the lesson. Try the Skill Check.

The full course route is visible below. Click any chapter to load the lesson, then move through the four-step sequence.

The Alt Academy Accounting course player: chapter list, lesson video and Skill Check
How Ali reads an Accounting question

Before solving, find the five things hidden inside the question.

A syllabus tells you what can be examined. The paper decides how figures are combined, which adjustments matter, and what interpretation earns the mark.

01 / The format

The layout is not decoration.

Income statement, statement of financial position, cash flow statement, and partnership appropriation account each follow a specific format. Choose the wrong one and the answer fails before any figure is entered.

02 / The adjustment

The trial balance is only the starting point.

Accruals, prepayments, depreciation, bad debts, and provision changes must be applied before the statement can be prepared.

03 / The effect

Every adjustment changes at least two figures.

An accrued expense increases liabilities and reduces profit. Missing the double effect means the statement will not balance.

04 / The interpretation

A ratio without context is just a number.

Profitability, liquidity, and efficiency ratios must be linked to the business situation the question describes.

05 / The judgement

The examiner rewards the reasoning, not only the recommendation.

A conclusion must follow from the figures, the ratios, and the context. State the decision and explain why the numbers support it.

Original practice question
[8]

Prepare a corrected income statement after adjusting for: accrued expenses of $2,400, prepaid insurance of $800, and depreciation of $3,000. [8 marks]

Plausible, but incomplete

"Deduct the expenses from revenue to get profit."

A more exact answer

Increase expenses by $2,400 for the accrual, reduce expenses by $800 for the prepayment, and add $3,000 depreciation charge. Each adjustment affects both the income statement and the statement of financial position.

The better answer is not valuable because it is longer. It preserves the double-entry effect the question is testing.

FROM FIGURE TO MEANING

Balancing is a check. Understanding is the skill.

Build the right format, apply the adjustment, follow both sides of the entry and understand what the final figure is telling you.

01
BUILD THE FORMAT

Lesson objective + Skill Check

Know which statement the question requires and where each figure belongs.

INSIDE EVERY ROUTE
02
APPLY THE ADJUSTMENT

Worked examples + worksheets

Work out what the accrual, prepayment, depreciation or correction actually changes.

BUILT INTO PRACTICE
03
FOLLOW BOTH EFFECTS

Past-paper questions + corrections

Track both sides of the entry so one adjustment does not quietly break another part of the accounts.

VISIBLE AFTER ATTEMPT
04
EXPLAIN THE FIGURE

Revision resources + return

Move beyond calculating the ratio or profit figure and explain what it means for the business.

CONNECTED TO NEXT STEP
ACCOUNTING FACULTY FILE
COURSE DESIGN + TEACHING
Ali Jamshed — Alt Academy Accounting Instructor
Ali Jamshed · Accounting

Ali teaches Accounting so the numbers make sense before they balance.

His course is built around a recurring problem: a student can memorise the layout, recall the adjustments, and still lose the mark through a missing double entry, an incorrect classification, or an unexplained ratio.

The standard

Progress is not producing a statement that balances. It is understanding what each adjustment changed and being able to explain the result.

01Financial Accounting

Prepare statements from incomplete records, partnerships, and company accounts with the adjustments the paper requires.

02Management Accounting

Use marginal and absorption costing, budgets, and variance analysis to support business decisions.

03Interpretation & Analysis

Calculate ratios, compare periods, and write the interpretation that connects the figures to the business context.

Student messages published by Alt

The Accounting has to work after the explanation ends.

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Ac · A Level

Hands down all I could ask for in one place. Amazing teachers and an amazing journey for sure. Keep up the amazing work.

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I had no teacher, no one to advise on how to approach papers, no one to mark papers and give me feedback. Alt was there. The lectures are a godsend.

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"
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The help I have received is unparalleled. I studied for my A Levels at home due to personal financial reasons.

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01 · Recorded · One subject

Solo Monthly

Full recorded A Level Accounting, billed one month at a time.

PKR
10,000
/ month
  • A Level Accounting 9706
  • AS, A2, or Composite route
  • Lessons, checks, notes, worksheets, practice
Add to cart →
02 · Recorded · One sitting

Solo Exam Pass

Pay once for A Level Accounting through your chosen sitting —O/N 2026.

Choose your sitting:
PKR
30,000
pay once
  • Complete Accounting route · AS + A2
  • Access runs until your sitting date
  • No monthly calculation
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03 · Recorded · Full set

All Access

Every included A Level subject — not only Accounting — on one plan.

PKR
13,000
/ month
  • All currently included A Level subjects
  • Monthly or Exam Pass billing
  • Every subject retains its own full route
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04 · Live · Small batch · Accounting

Live Accounting with Ali

Intensive sessions delivered live over video. Ali covers the hardest chapters, paper technique, and structured question answers directly — with time to ask.

Format
Live video · small batch
Replay
Recorded replay included after each session
Includes
Live Q&A · handouts · practice questions
Schedule
Batch schedule published at enrolment
PKR
15,000
/ sitting
Add to cart →Can be added alongside any recorded plan
Accounting questions before payment

Useful questions, answered plainly.

Return to plans ↗
01
Can I self-study A Level Accounting with this course?

The route is designed for independent study: teaching, chapter notes, Skill Checks, worksheets, revision resources, and past-paper support are connected in sequence. The student still has to attempt the work and return to mistakes.

02
Does every chapter include more than video?

Yes. The product route connects focused lessons with checks, notes, worksheets, questions, and corrections. Exact resource coverage can vary by chapter, so the course player should remain the source of truth.

03
What is the difference between Solo Monthly and Solo Exam Pass?

Both cover one subject. Monthly is billed one month at a time and does not require a fixed sitting. Exam Pass is one payment for access through one named sitting.

04
When does All Access make more sense?

When the student needs two or more of the included A Level subjects. It covers the full included set and can be selected as Monthly or a sitting-specific Exam Pass.

05
Do I buy Recorded again with Live?

No. Matching recorded Accounting access is included in the Live plan. The cart deliberately keeps one plan at a time so the student is not charged twice.

06
Does the course cover both financial and management accounting?

Yes. The course covers financial accounting, cost and management accounting, and analysis and interpretation as required by the 9706 syllabus.

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AS ACCOUNTING · SAMPLE LESSON

The adjustment that earns the mark

QUESTION

Prepare a corrected income statement after adjusting for accrued expenses, prepaid insurance, and depreciation.

DO NOT WRITE

"Deduct the expenses from revenue to get profit."

WRITE THE DISTINCTION

Each adjustment affects both the income statement and the statement of financial position. Show the double entry for each before preparing the corrected statement.

The course continues from this explanation into a Skill Check, an exam-style question, and a worked correction.

Return to the course player
Plan added to cart.