Guide • Exam Technique
Common A Level Accounting Mistakes
Almost none of the marks lost in Cambridge Accounting papers are lost to exotic content. They go to a short list of avoidable habits, repeated across every exam session.
1. Answers with no visible workings
If the final figure is wrong and nothing shows how it was reached, the whole question scores zero. With labelled workings, most of those marks survive a small arithmetic slip. Show the working even when the mental calculation is easy.
2. Statement formats written from memory
Statements have expected structures, headings and subtotals. Approximating them from memory costs presentation marks quietly. Practise writing each statement layout from a blank page until the skeleton is automatic.
3. Adjustments placed in the wrong period
- Accruals and prepayments reversed, so both profit and the statement of financial position are wrong.
- Depreciation charged for a full year on an asset bought mid-year.
- Irrecoverable debts and allowances confused, producing a double deduction.
For every adjustment, state the profit effect and the balance sheet effect before writing it.
4. Ratios calculated but never interpreted
A correct ratio with no comment leaves the interpretation marks — usually the larger share — unclaimed. Always follow the number with what it means for liquidity, profitability or efficiency, referencing the business in the question.
5. Describing where the question asked for judgement
"Evaluate" and "recommend" require a position. Restating both sides without deciding anything caps the mark. Commit to a conclusion and justify it with the strongest point from the analysis.
6. Losing the last question to poor timing
Marks per minute should guide the whole paper. Over-writing early parts is the most expensive habit in the exam, because the final question is often the one with the most accessible method marks.
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