POA – GCE A Level


Principles of Accounting (H2 subject)

GCE A Level – Paper 9755

Also known as PAA Principles of Accounting A Level

Tutor: Sue Kam S.C.  For Profile, CLICK HERE

By subscribing to our tuition, correspondence and marking services, our students/ clients hereby agree and allow us to publish his/her exam results, testimonials, photos, names and answer scripts for any practice or past years questions. Students are obliged to inform us of his/her final exam results for A Level by SMS or Whatsapps.

For Tuition Enquiries, call/SMS 96323790

One to one tuition rate per lesson at student’s home: 

1 hour session    $70/=

1.5 hour session      $80/=

2 hours session       $90/=

Recommended! 2.5 hours session   $100/= (for 2.5 hours session, no extra charge should the hours exceeded eg. due to more time needed for explanations etc.)

In short, for every lesson, $70/= for first hour, subsequent hours are at $20 per hour. We highly recommend the 2.5hours lessons as that is the minimum time needed for A level POA, to be effective.

Extras (special prices for our students only)

1. One off purchase of Tuition Notes at special price S$20/= ( Regular Price: S$28/=)

2. Past years question papers at special price S$40/= (without answers)

Public can Purchase Tuition Notes at Regular Price S$28/= S$20. Clearance Sale at Special Price.

Group Tuition Rate:

S$280/= per month of 4 Lessons (S$350/= if the month have 5 lessons) 3 hours per lesson with 15 mins break.

Group Tuition Location : 135 Jurong Gateway Road, #04-357, Singapore 600135 (Just opposite Jurong East MRT, Exit A)

Minimum 2 students to start a class. Interested please SMS Sue Kam at 96323790.

A Level POA Results 2017 for December 2016 Examination

Outstanding Results Achievement! From U to A, within one (1) year of private tutoring with Sue Kam in 2016, Chia Kai Yi (Millenia Institute) scored A for H2 POA Paper 9755. Grade prior to Sue Kam’s tuition: U. Grade for A Level (H2) POA 2016: A

Chia Kai Yi A Level POA results

A Level H2 POA results 2017 for 2016 examinations

Here is an email testimonial from Chia Kai Yi:

Chia Kai Yi, 2017, Singapore

A Level POA, Chia Kai Yi

Chia Kai Yi
Millennia institute (class of 2016)
First and foremost, I would like to sincerely thank Sue for all her efforts and commitment in teaching the subject POA. She is a very patient and understanding person to let you understand the real logic behind the question. This will prompt you to grasp the true knowledge of POA. Taking myself as an example, i used to score SINGLE DIGITS for all my accounting examinations from year 1 to year 2. I gave up hope on the subject and all i wish was to pass POA for my A levels. Approaching the end of Year 2, i found sue through her website and contacted her. She came to teach me and was very patient in ensuring that i understand. After a few months under her coaching, my exam grades had a huge jump to a pass and then to a B for the rest of my prelims. As my A level results came, I GOT AN A FOR MY POA!!! Sue is the best teacher I have ever come across! But, most importantly we ourselves have to work hard , the teacher is only there to guide and nurture us. YOUR OWN HARD WORK AND COMMITMENT TO THE SUBJECT IS THE ESSENTIAL FACTOR. Once again I will like to thank sue, for her guidance and faith in me!

Year 2003 to 2008   subject code 9372; Year 2008 to 2016 subject code 9755 Note: in year 2008, there were both 9372 & 9755

Our tutor, Sue Kam have published her own POA GCE “A” Level Notes, for more information on fees and duration please contact us. However, we do not accept agency, as she strive to keep cost low for parents and she felt its much simpler to coordinate with one person than two!

Free Video Tutorial on POA Past Year Exam QuestionSee Bottom of this page.

Latest! A Level POA 2016. Here is my video on Suggested solution for Paper 1 Question 5 & 8a, which most student have problem with:

Bonus! Full Suggested solution answer for A Level POA 2016 9755. Paper 1. 

A Level POA 2016 Solution Answer


Thoroughly go through all past years exam questions from 2003 to 2016. Students who can answer all past year exam questions perfectly, within the allotted time, would be likely to be able to do the same during the actual exam. And Exerting Logic to Every Accounting Jargon! ®

See Sample Past year questions and answers 2012

Students should also practice past years papers of the old syllabus (9372), syllabus had only changed minimally, perhaps around 10% or 20%. Download latest POA A Level syllabus guide

Our tutees can purchase the past years exam questions from us for $35/= per set. Other students whom are interested can purchase these past years questions from us below or from any of the SEAB approved publishers as follows:

 A Level POA 2014 Paper 2

Some students find that 2014 A Level Paper 2 was tough. But I can find clear similarities of all the questions with these past years questions, with exception of Question 5 (which students can choose not to answer):
Question 1 similar to 2004 P2Q2 & 2007 P2Q1, sort of a hybrid of these 2 questions.
Question 2 similar to 2007 P2Q6, 2006 P2Q4 & 2008 (old syllabus) P2Q3
Question 3 – similar questions came out many times eg. 2009 P2Q3, 2008(new syllabus) P2Q3
Question 4 – similar questions came out many times
Question 5 – quite different, can choose not to answer this question. Question also not very clear, quite confusing.
Question 6 – similar question came out in 2008 (new syllabus) P2Q6 & 2006P2Q2A, sort of a hybrid of these 2 questions.

Those who have practiced and revised on the past years questions thoroughly have little problems answering all 4 questions in full.

Past Year Paper Publishers

GCE past year question papers are available for sale in print form.

The contacts of the publishers that are authorised to distribute the GCE past year question papers are as below:

Publisher Address Contact
Singapore Asia Publishers  Pte Ltd Blk 219, Henderson Road, #10-04
Henderson Industrial Park
Tel : 62768280
Fax : 62768323
Email : michelleyoo@sapgrp.com
Contact Person : Ms Michelle Yoo
Shing Lee Publishers Pte Ltd 120, Hillview Avenue, #05-06/07 Kewalram Hillview S(669594) Tel : 67601388
Fax : 67623247/ 67625684
Email : info@shinglee.com.sg
Contact Person : Mr Wang Kong Jing / Ms Sadhna
Hillview Publications Pte Ltd Blk 55 Ayer Rajah Crescent
Singapore 139949
Tel: 6334 8996
Fax: 6334 8997
Email: nlm@booklink.com.sg
Contact Person: Ms Ng Lai Mien
Fairfield Book Publishers Pte Ltd 10 Ubi Crescent #05-34 Ubi Techpark (Phase-1) S(408564) Tel : 68482471/ 98411489
Fax : 68482470
Email : fbpbooks@singnet.com.sg
Contact Person : Richard / Kannan
Educational Publishing House Pte Ltd 20 Old Toh Tuck Road S(597655) Tel : 64629608
Fax : 64652205
Email : eph@popularworld.com
Contact Person : Ms Jamie Soon

For any query, please email to contact@moe.gov.sg

More tips on studying for A Level POA:

1. Please do not “spot” questions for your studies. Students should cover the entire syllabus thoroughly. For example: If you target to only choose to answer financial accounting questions in Paper 2 Section B, it may turn out for that year, the financial accounting questions are tremendously difficult,and, hence, you should answer the management accounting questions.

2. You can go and shop around at Bras Brasah Complex, 231 Bain Street, Singapore 180231, look for some shops selling past years’ JCs prelim papers, hopefully you can get hold of POA (if its not out of stock). It comes with answers.

3. Students should really try to do the exam questions independently on your own and not keep checking on suggested solutions. In order to score ‘A’, you should reach a level of competency where you are capable of producing your own, almost perfect suggested solutions. You should treat any suggested solutions only as a second opinion and not a resource that you heavily rely on. If you have indeed reached this level of competency but just have doubt on one or two small parts, you may post your questions on the self-help Facebook Group below, to seek a second opinion from other members of the Group. Your peers may not be absolutely right, though, it’s just a discussion.

4. If you disagree on any of these, feel free to comment below. Its just a matter of opinion, whatever I say may not be absolutely correct.



To subscribe, read all the Terms & Conditions below and pay by Paypal at the Paypal Checkout below.

Terms and Conditions

  1. We do not solely sell suggested solutions for the past year papers
  2. Subscribers should have already purchased the past year question papers on your own or purchase from us.
  3. Subscribers should attempt a full year’s (paper 1 & Paper 2) first and sent (correspondence address will be given to you) in for marking. You are encouraged to answer all optional questions. Students will get their marked script by email (gmail only) or by post (for Singapore address only).
  4. All subscribers are entitled to twice (2 times) marking per past year paper (1&2). For whole package subscribers only, you can submit your answer by topics (compile all similar questions of a topic) once and submit your answers by year once. I will send you my suggested solutions, either paper copy or via online access, together with your answer script after marking.
  5. Suggested solutions (hard copy or online access) for the respective year will only be sent to subscribers by post  when you have attained at least 20% average score of Paper 1 & 2. If you have answered all optional questions, the questions with highest marks will be taken for score computation. Subscribers who have not attained a minimum of 20% score upon the second marking will not get the suggested solutions for that particular year and there will not be any payment refund. You should at the very least, attempt the questions before getting the suggested solutions.
  6. These correspondence package do not include explanations (beyond that given in the suggested solutions) on detailed steps on answering the questions. We are progressively developing e-learning facilities to cater to these needs. Students who need immediate help should engage Sue Kam for private tutoring.
  7. You can expect your answer script to be returned to you within two (2) to five (5) weeks from the day you sent. Normally it will reach you within 2 week, unless I am on holiday, it may take up to 5 weeks, in this case, email arrangements can be made if you wish to have your results sooner.
  8. Our suggested solutions may be provided by Tutor Sue Kam or may be the marked scripts of other students, which may contain error/s. Your answers scripts may also be available for viewing to other students and you should agree to this. You should provide us with your gmail address. Please set up a gmail account if you do not already have one.
  9. Old syllabus questions that you may choose to skip. Suggested solutions for these old syllabus questions may or may not be given. Your marks will be computed and converted to 100% base. These questions are: 04P1Q5, 05P1Q8, 05P2Q3,  06P1Q6, 06P1Q7, 07P2Q3.
  10. A confirmation email (as per your paypal checkout) will be sent to you on further instructions. Validity period: 3 years; that means, you can send in your answers for marking (as per above conditions) within 3 years from your payment date.
  11. If all the above terms and conditions are properly complied with on our part, there will not be any refund of payment.


    1. First trial – year 2006 only S$20/= (for those who want to try on this service, no rebate if you subsequently sign on the whole package)
    2. Whole package ie. Year 2003 – 2008 (old syllabus) & 2008 – 2017 (new syllabus) S$295/= (Recommended) Question paper for year 2003, 2004 & 2005 will be given to you under this package. This price not inclusive of question papers.
    3. Any one particular year S$90/= (other than year 2006) Please indicate year in your Paypal Checkout or you can tell us via email later.
    4. Year 2007, 2008 (old syllabus), 2008 (new syllabus) & 2009 S$120/=
    5. 2010, 2011, 2012 S$120/=
    6. 2013, 2014, 2015 S$120/=
    7. Purchase of Past question papers Year 2003 – 2008 (old syllabus) & 2008 – 2017 (new syllabus), inclusive of postage S$70/=. 2003 to 2008(old) $55.00, 2008(new) to 2017 $65.00. We purchase from the Publishers and resell to you, for your convenience. (You may also purchase direct from the Publishers at lower cost)
    8. Any one year of past year question paper, inclusive of postage S$25/=. (We need reasonable mark-up, due to difficulties in managing stock this way)

Correspondence Package Options

Click here to watch all videos at a glance

or go to http://videos.doyourowncompanyaccounts.com

Note : If the vidoes cannot continue (got stuck) while watching on mobile devices (iphones or ipads), watch it on computer.

Learning Options for A Level POA (H2) and approximate costs:


E-Learning & Correspondence PackageApproximate Costs:                                         S$Past Years Question Papers                            30(purchase direct from publisher)Tuition notes (hard copy)                                28.00E-Learning videos +                                        300(after taking into account currency conversion)Correspondence Package                                 295Total                                                              653+may need to pay more if you need to watch certain videos again after some timeAdvantages:
  1. Relatively low cost
  2. Flexible, can learn anywhere

 One to one home tuition

Approximate Costs:                                           S$

Past Years Question Papers                              40

Lesson costs:                                                 4,800($100/= #per lesson of 2 and half hoursX 4 lessons per month x 12 months

Tuition Materials                                               20

Total                                                               4,860# Fee charged on per lesson basis (not pro-rated based on hours)



  1. Lessons specifically tailor to individual needs, at student’s pace
  2. Ease of clarifying specific doubts
  3. Flexible scheduling of lessons


Hybrid of both learning methods

Students may choose this method, whereby taking some one to one lessons, watching some E-learning videos and correspondence package.

NSmen Privilege Scheme  This scheme entitles current NSmen to access all e-learning videos with forum facilities for asking questions free. However, you should still buy your past years papers and optionally (preferbly) buy the tuition notes and take the correspondence package. To entitle to NSmen Privilege Scheme, email a copy of your NSman ID card,  tell me your full name, hp to acctgcourses@gmail.com. Also tell me more about yourself like which school u from, have u taken POA O Level / A Level before, etc, Again, people always like to ask me to give all the answers for past years questions. Strictly, NO and NO!, take the correspondence package and comply with the rules as stated above.

Buy Hard Copy Tuition Notes

Available for purchase now! Watch all e-learning videos with forum facility for asking questions. You will be invited via email to the e-learning group after payment.

E-Learning H2 POA with forum

About 70% of A Level syllabus covered in E-Learning videos as of now.

I will do everything I can, to my best within my role to help all my students (whether E-Learning or one to one) to score grade A for A Level H2 9755 POA.  ~ Sue Kam, Singapore, 2015~

For Tuition Enquiries, Call or SMS 96323790

Students’ Privilege (only eligible for students with actual meet up lessons, not eligible for E-learning students):

Buy Falcon Multi-Column Book- Keeping Paper Pad for S$1.50 (no GST) per pad.

Falcon Multi-Column Book-Keeping Paper

Falcon Multi-Column Book-Keeping Paper



Watch the video in HD (much clearer) on Vimeo by clicking the link below;

Free Tutorial A Level POA -Stock Loss from Suet Cheng Kam on Vimeo.

Download Tutorial Material POA A Level – Calculate Stock Loss


Free Tutorial A Level POA – Management Accounting (1) from Suet Cheng Kam on Vimeo.

Download Tutorial Material A Level POA – Management Accounting (1)


Free Resource for A Level POA –  Goodwill & Negative Goodwill

Good news! An open Facebook group have been created A Level POA 9755 Discussion Group 

Students who need to ask POA question may post it in this self help discussion group.co

However, please understand that there would be limitations on this self help as the members are just trying to help on a voluntary basis.



Accounting Lesson 2: Perpetual Inventory System


Accounting – Lesson 2 – Trailer from Suet Cheng Kam on Vimeo.

POA A Level -sole trader accounts

A Level Students should watch the following videos to learn more on “T” accounts

O Level POA 2013 P1Q1ai from Suet Cheng Kam on Vimeo.

O Level POA P1Q1a(ii) from Suet Cheng Kam on Vimeo.

Accounting Lesson 3 Part 1: Whole Accounting Flow & Control Accounts

Note: Sales Ledger means the same as Debtors’ Ledger. Sales Ledger is different from Sales Account. Similarly, Purchases Ledger means the same as Creditors’ Ledger. Purchases Ledger is different from Purchases Account.

Accounting Lesson 3 Part 1 from Suet Cheng Kam on Vimeo.

Accounting Lesson 3 Part 2: Answering past exam questions on Control Accounts

Accounting Lesson 3 Part 2 from Suet Cheng Kam on Vimeo.

Accounting Lesson 3 Part 3: Sales Ledger Control Account A Level 2003 P1Q7 – FREE

Accounting Lesson 3 Part 3 from Suet Cheng Kam on Vimeo.

Accounting Lesson 4 (A Level) Part 1: Company Accounts Explanations

Accounting Lesson 4 (A Level) Part 1 – Trailer from Suet Cheng Kam on Vimeo.

Accounting Lesson 4 (A Level) Part 2: Company Accounts – Answer exam questions

Accounting Lesson 4 (A Level) Part 2 – Trailer from Suet Cheng Kam on Vimeo.

Accounting Lesson 5 (A Level) : Cash Flows Statement 

Accounting Lesson 5 (A Level) – Cash Flows Statement – Trailer from Suet Cheng Kam on Vimeo.


Accounting Lesson 6 : Mgt Acctg – Overheads Absorption Rate

Accounting Lesson 6 – Mgt Acct : Overheads Absorption Rate – Trailer from Suet Cheng Kam on Vimeo.


Accounting Lesson 7 : Manufacturing Accounts & Suspense Account

Accounting Lesson 7 – Manufacturing A/C & Suspense A/C – Trailer from Suet Cheng Kam on Vimeo.

Accounting Lesson 8 : Mgt Acctg – Prioritise Scarce Resources

Accounting Lesson 8 – Mgt Acct : Prioritize Scarce Resources – Trailer from Suet Cheng Kam on Vimeo.

Accounting Lesson 9 : Mgt Acctg – Evaluating Proposals

Accounting Lesson 9 – Mgt Acct : Evaluating Proposals – Trailer from Suet Cheng Kam on Vimeo.

Accounting Lesson 10 Part 1 : Partnership

Accounting Lesson 10 – Partnership Part 1 – Trailer from Suet Cheng Kam on Vimeo.

Accounting Lesson 10 Part 2 : Partnership

Accounting Lesson 10 – Partnership Part 2 – Trailer from Suet Cheng Kam on Vimeo.

Accounting Lesson 11 : Answering 2015 Paper 1 Section A Free

List of Accounting Principles