Accounting 9706/33 May June 2011 | Cambridge AS Level Past Papers With Mark Scheme

1. Share capital repayment impact on balance sheet, including retained earnings and capital redemption reserve adjustments.

2. Goodwill valuation during business acquisitions, incorporating net asset calculations and purchase price adjustments.

3. Interest cover and return on capital employed calculations to assess financial performance and leverage.

4. Budgeting and flexible budget applications for effective production and cost control.

5. Variance analysis for material and overhead costs, highlighting price and efficiency variances.

6. Net present value and discounted cash flow calculations for investment appraisal and project evaluation.