Accounting 9706/12 March 2024 | Cambridge AS Level Past Papers With Mark Scheme

1. Characteristics and financial operations of sole traders, partnerships, and limited companies.

2. Correcting and analyzing ledger accounts for accuracy in transactions and reconciliation processes.

3. Depreciation calculations, treatment of non-current assets, and impacts on financial statements.

4. Advantages of absorption costing in product pricing and overhead allocation.

5. Just-in-time inventory management strategies for efficiency and cash flow benefits.

6. Cost-volume-profit analysis, margin of safety, and break-even calculations for profit planning and operational decisions.