A2 –REVISED ACCOUNTING SYLLABUS TOPIC WISE PAST PAPERS

Manufacturing Accounts

 Helen – May 2008 Paper 4.

 Pakenham Ltd – May 2010 Paper 41.
 Asterix Plc – May 2012 Paper 42.
 Nathan – Nov 2012 Paper 43.
 Makewell Plc – Nov 2015 Paper 42.
 Kempes Limited – May 2016 Paper 32.
 Alpha Limited – Nov 2016 Paper 32.
 M Limited – Nov 2016 Paper 33.
 Richard – May 2017 Paper 32.
 Ted – Nov 2017 Paper 31.
 JH Limited – May 2018 Paper 31
 9706/32/INSERT/O/N/20

Not for Profit Accounts

 Rumble De Thumbs Club – Nov 2009 Paper 21.

 Welcome Cricket Club – AS May 2011 Paper 21.
 Top Hat Sports Club – May 2011 Paper 42.
 PPE Rowing Club – AS Nov 2012 Paper 21.
 Ocean Fishing Club – AS May 2014 Paper 23.
 Seagulls Boating Club – May 2016 Paper 32.
 Pavey Sports Club – May 2016 Paper 33.
 Sunshine Social Club – Nov 2016 Paper 32.
 AB Cricket Club – Nov 2016 Paper 33.
 EF Tenis Club – Nov 2017 Paper 31.
 GT Boating Club – Nov 2017 Paper 32.
 RS Rowing Club – Nov 2017 Paper 33

Partnership (Formation)

 Aneeqa and Emilta – 2010.

 Armfield and Bonetti – Nov 2017 Paper 31.
 Jenny and Thomas – May 2019 Paper 31/33

Partnership (Dissolution)

 Aston, Brutus, Cesar – Nov 2014 Paper 41.

 Anjali and Bailey – May 2016 Paper 32

Partnership Changes (Admission, Retirement)

 Chan Tan Eric – 2005.

 ABC – 2005.
 Barbie Dolly Mandy – 2007.
 Ann, Jan and Tan – May 2014 Paper 41/42.
 Clemens and August – May 2014 Paper 43.
 Andy and Nicole – May 2015 Paper 41/42.
  Abdul, Barry and Chandra – May 2015 Paper 43.
 Arial and Bodoni – Nov 2015 Paper 41

Partnership (Sale or Conversion to Company)

 Akram, Bhupesh and Chuck – Nov 2010 Paper 41.

 Barrington, Cowdrey and Dev – Nov 2015 Paper 43.
 Wembo and Bob – Nov 2017 Paper 33.
 Alice and Bruno – Nov 2019 Paper 33

Company Accounts (Issue of Shares)

 F Limited – Nov 2017 Paper 23

Company (SOCIE / Financial Statements)

 Bridlington Plc – May 2014 Paper 41/42.

 Aston Plc – Nov 2014 Paper 42.
 Zapf Plc – May 2015 Paper 41/42.
 Plantin Plc – May 2015 Paper 43.
 Corbiere Plc – Nov 2015 Paper 41.
 Pitman Plc – Nov 2015 Paper 43.
 Whittlesford Plc – A2 Specimen 2016.
 ACM Plc – May 2016 Paper 31/33.
 Scrumpton Plc – Nov 2016 Paper 31.
 XY Plc – May 2017 Paper 31/33.
 FS Plc – Nov 2017 Paper 32.
 W Limited – Nov 2017 Paper 33.
 R Limited – Nov 2019 Paper 31.
 K Limited – May 2019 Paper 31/33

Purchase of Business by Company

 Drakar Ltd – Nov 2009 Paper 42.

 Prescott, Rohini and Singh – Nov 2011 Paper 43.
 Brian Berl – May 2012 Paper 43.
 Husna – Nov 2016 Paper 32

Company (Merger)

 Amandeep, Bruce, Chetan – May 2007 Paper 4.

 Wong Gruber Gupta – Nov 2008 Paper 4.

Statement of Cash Flows

 Swawp Circus – May 2012 Paper 41.

 Smilbo Smaggins – May 2012 Paper 43.
 Hyung Ltd – Nov 2012 Paper 43.
 Asteriod – Nov 2014 Paper 43.
 Hank Ltd – Nov 2016 Paper 31.
 R Limited – Nov 2019 Paper 32.
 Hollywood Ltd.
  Cedar Limited – Cedar Mock 2021.
 Khan Plc – Nov 2008 Paper 4

International Accounting Standards (IAS)

 IAS 1 (Presentation of Financial Statements) & IAS 2 (Inventory).

 IAS 8 (Change in Accounting Policies, Estimates and Errors).
 IAS 10 (Events after the reporting period).
 IAS 16 (Non Current Assets) & IAS 36 (Impairment).
 IAS 37 (Provisions, Contingent Liabilities and Contingent Assets).
 IAS 37 – Questions.
 IAS 38 (Intangible Assets).
 IAS 38 – Questions.
 Lushan and Samson – May 2017 Paper 32.
 XY Limited – Nov 2016 Paper 33

Audit of Financial Statements

 Soames Limited – Nov 2016 Paper 32.

 XY Limited – Nov 2016 Paper 33.
 Lushan and Samson – May 2017 Paper 32.
 G Limited – May 2017 Paper 31/33.
 LS Limited – Nov 2017 Paper 32.
 M Plc – Nov 2019 Paper 33

Ratios Analysis (Reverse Working to Prepare Final Accounts)

 Lopez Ltd – May 2007 Paper 4.

 Grist Plc – May 2010 Paper 43.
 Sanaa Malik – Nov 2010 Paper 43.
 Abercrombie Plc – Nov 2012 Paper 42.
 Wotknot Ltd – Nov 2014 Paper 41

Ratios Analysis (Investor Ratios)

 Foggy and Compo – Nov 2003 Paper 4.

 Phoenicia Limited – Nov 2011 Paper 41.
 Winterbottom – May 2016 Paper 31/33.
 Corim Plc – May 2016 Paper 32.
 Alpha Plc and Beta Plc – Nov 2016 Paper 31.
 M Plc – May 2017 Paper 32.
 James – May 2017 Paper 31/33.
 M Plc – Nov 2017 Paper 31.
 E Limited – Nov 2017 Paper 32.
 V Plc – May 2019 Paper 32
Activity Based Costing (ABC)

 Explorer Limited – May 2016 Paper 32.

 Chetna – May 2016 Paper 31/33.
 Haruka Ltd – Nov 2016 Paper 32.
 Ahmed – May 2017 Paper 31/33.
 PMW Limited – Nov 2017 Paper 31.
 Young – Nov 2019 Paper 32

Standard Costing and Variance Analysis

 Draxian Industries – Nov 2006 Paper 4.

 Namlih Ltd – Nov 2008 Paper 4.
 Lim Ltd – May 2009 Paper 4.
 Amit – Nov 2015 Paper 41.
 Peter Parfitt – Nov 2015 Paper 42.
 Ayanda – Nov 2015 Paper 43.
 Khalid – May 2016 Paper 32.
 BillyJo – Nov 2016 Paper 31.
 EF Plc – May 2017 Paper 31/33.
 SM Ltd – May 2017 Paper 32.
 WT Ltd – Nov 2017 Paper 31.
 S Limited – Nov 2017 Paper 33.
 Koh-lee Limited – Cedar Mock 2021

Budgeting (Flexed Budget)

 Hiemstra Ltd – May 2012 Paper 42.

 Abida – Nov 2019 Paper 32

Budgeting (Production & Material Purchase)

 MW Ltd – May 2014 Paper 43.

 Gala Ltd – May 2011 Paper 43

Budgeting (Sales & Trade Receivables)

 Slanting Stores – Nov 2016 Paper 32

Budgeting (Cash & Master Budget)

 Sperrabuck Ltd – May 2005 Paper 4.

 Notlimah – May 2008 Paper 4.
 Svennsen Ltd – Nov 2009 Paper 41.
 Echos Plc – May 2011 Paper 41.
 Ada Campellini – Nov 2011 Paper 42.
 Drosnan Retail – Nov 2014 Paper 42.
 Seko Limited – Nov 2014 Paper 43.
 Jamal – Nov 2015 Paper 42.
 Sunil – Nov 2016 Paper 33.
 J Limited – Nov 2017 Paper 32.
 Luke – Nov 2017 Paper 33
Investment Appraisal

 Clegg – Nov 2003 Paper 4.

 Tesda Plc – May 2007 Paper 4.
 Namllih Ltd – Nov 2008 Paper 4.
 Ghosh Ltd – May 2010 Paper 41.
 Qadir Cricket Club – Nov 2010 Paper 41.
 Drake Plc – May 2014 Paper 41/42.
 Ragley Limited – Nov 2014 Paper 42.
 Firgo Plc – Nov 2014 Paper 43.
 Abdul – May 2015 Paper 41/42.
 Artem Limited – May 2016 Paper 31/33.
 Alexander – Nov 2016 Paper 31.
 N Limited – Nov 2016 Paper 33.
 Tisha – May 2017 Paper 32.
 Wong Ho – Nov 2017 Paper 32.
 T Limited – May 2019 Paper 31/33

Limiting Factor Analysis

 Passabuck Ltd – May 2005 Paper 4.

 Lagrad Ltd – May 2006 Paper 4.
 Jardiniere Ltd – Nov 2011 Paper 41.
 Abg Ltd – Nov 2012 Paper 23.
 S Limited – Nov 2017 Paper 23