Accounting 9706/11 Oct Nov 2010 | Cambridge AS Level Past Papers With Mark Scheme
1. Rent accounting adjustments, incorporating prepayments and accruals, to evaluate net profit impact.
2. Depreciation charge calculation for non-current assets, factoring in asset purchases and disposals.
3. Trade receivables control account adjustments, reconciling balances after offsets with suppliers.
4. Financial statement effects of inventory valuation errors, impacting net current assets and net profit.
5. Cost allocation in manufacturing, including direct labor, materials, and overheads for production cost assessment.
6. Break-even and marginal costing analysis, evaluating product profitability and operational efficiency based on variable and fixed cost behaviors.

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