Accounting 9706/33 May June 2010 | Cambridge AS Level Past Papers With Mark Scheme

1. Cash flow from operating activities analysis, incorporating operating profit, depreciation, and changes in working capital.

2. Goodwill allocation adjustments in partnerships during changes in profit-sharing arrangements or partner admission.

3. Calculation of gearing ratios and their impact on financial structure, focusing on loan capital versus equity.

4. Break-even and marginal costing analysis for products, assessing contribution per unit and maximizing total profit under capacity constraints.

5. Flexible and incremental budgeting methods for aligning costs with production changes.

6. Capital investment appraisal using discounted payback periods, net present value, and accounting rate of return to evaluate project profitability.