Accounting 9706/13 Oct Nov 2010 | Cambridge AS Level Past Papers With Mark Scheme

1. Prepaid and accrued revenue adjustments in financial statements, focusing on customer deposits and rent prepayments.

2. Depreciation charge calculation for non-current assets, considering asset additions, disposals, and cumulative depreciation changes.

3. Partnership profit allocation incorporating interest on drawings, salaries, and residual profit sharing.

4. Financial ratios: quick ratio, gross profit ratio, and return on capital employed for liquidity and profitability analysis.

5. Break-even analysis in multi-product scenarios, calculating fixed cost distribution and contribution margin per unit.

6. Stock valuation impact on operating profit under total versus marginal costing for inventory.