Accounting – 7707 – O Level CIE Past Papers

Browse through Accounting (syllabus code 7707, for O Levels) past papers and mark schemes by Cambridge International Examination (Accounting CIEs).

Both variants have been included for Paper 1 (which is an MCQ paper) and Paper 2 (which is a strucured and requires long answers and calculations).

Note: IGCSE Accounting 0452 and IGCSE Accounting (9-1) 0985 past papers are here.

2024

May/June 2024
Paper 1 Variant 1: MCQs 7707/11 June 2024Paper 1 Variant 1: MCQs Mark Scheme 7707/11 June 2024
Paper 1 Variant 2: MCQs 7707/12 June 2024Paper 1 Variant 2: MCQs Mark Scheme 7707/12 June 2024
Paper 2 Variant 1: Structured 7707/21 June 2024Paper 2 Variant 1: Structured Mark Scheme 7707/21 June 2024
Paper 2 Variant 2: Structured 7707/22 June 2024Paper 2 Variant 2: Structured Mark Scheme 7707/22 June 2024
Grade Threshold for May/June 2024
October/November 2024
Paper 1 Variant 1: MCQs 7707/12 November 2024Paper 1 Variant 1: MCQs Mark Scheme 7707/12 November 2024
Paper 1 Variant 2: MCQs 7707/13 November 2024Paper 1 Variant 2: MCQs Mark Scheme 7707/13 November 2024
Paper 2 Variant 2: Structured 7707/22 November 2024Paper 2 Variant 2: Structured Mark Scheme 7707/22 November 2024
Paper 2 Variant 2: Structured 7707/23 November 2024Paper 2 Variant 3: Structured Mark Scheme 7707/23 November 2024
Grade Threshold for October/November 2024

2023

May/June 2023
Paper 1 Variant 1: MCQs 7707/11 June 2023Paper 1 Variant 1: MCQs Mark Scheme 7707/11 June 2023
Paper 1 Variant 2: MCQs 7077/12 June 2023Paper 1 Variant 2: MCQs Mark Scheme 7707/12 June 2023
Paper 2 Variant 1: Structured 7707/21 June 2023Paper 2 Variant 1: Structured Questions Mark Scheme 7707/21 June 2023
Paper 2 Variant 2: Structured 7707/22 June 2023Paper 2 Variant 2: Structured Questions Mark Scheme 7707/22 June 2023
Grade Threshold for May/June 2023
October/November 2024
Paper 1 MCQs: November 2024 Question Paper 12 Accounting 7707Paper 1 MCQs: November 2024 Mark Scheme 12 Accounting 7707
Paper 1 MCQs: November 2024 Question Paper 13 Accounting 7707Paper 1 MCQs: November 2024 Mark Scheme 13 Accounting 7707
Paper 2 Structured: November 2024 Question Paper 22 Accounting 7707Paper 2 Structured: November 2024 Mark Scheme 22 Accounting 7707
Paper 2 Structured: November 2024 Question Paper 23 Accounting 7707Paper 2 Structured: November 2024 Mark Scheme 23 Accounting 7707
Grade Threshold for October/November 2024

The Cambridge O Level Accounting 7707 syllabus offers students a clear and practical understanding of financial record-keeping and reporting. It equips learners with essential knowledge and techniques for maintaining accurate accounting records and interpreting financial data. This subject is ideal for students aiming to pursue business, finance, or commerce-related paths.

The syllabus introduces students to the fundamentals of double-entry bookkeeping and progresses to more complex financial processes. Learners gain hands-on skills to prepare and understand key financial statements, including income statements and balance sheets for a range of business types.

Key areas of study include:

  • Purpose of accounting and its role in decision-making
  • Books of original entry and ledgers
  • The trial balance and correction of errors
  • Adjustments like depreciation, accruals, prepayments, and bad debts
  • Bank reconciliation statements
  • Control accounts for debtors and creditors
  • Final accounts for sole traders and partnerships
  • Club and society accounts
  • Manufacturing accounts
  • Accounting for incomplete records
  • Basic interpretation of financial statements using ratios

The course also encourages awareness of the role of accounting in real-world business operations, enabling learners to evaluate financial information from the perspective of different stakeholders.

Assessment for Accounting 7707 is structured through two papers:

  • Paper 1 – 1 hour, multiple-choice questions
  • Paper 2 – 2 hours, structured written questions and calculations

At My Exam Deck, you’ll find a full collection of O Level Accounting 7707 past papers, mark schemes, and grade thresholds, organised by syllabus code and session (June/November). Practicing with real Cambridge O Level Accounting past papers helps students strengthen accuracy, timing, and exam technique.

Explore all your exam tools — only at My Exam Deck.

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