Accounting 9706/13 Oct Nov 2011 | Cambridge AS Level Past Papers With Mark Scheme

1. Bank reconciliation involving overdraft adjustments for unpresented cheques, omitted deposits, and bank charges.

2. Financial statement adjustments for prepaid rates, bad debt provisions, and depreciation policy changes affecting asset valuation.

3. Inventory valuation under FIFO, mark-up analysis, and unrealized profit adjustments for manufacturing businesses.

4. Profit appropriation in partnerships, including salary, interest, and profit-sharing allocations.

5. Variance analysis in cost accounting: under/over absorption, direct material and labor variances, and their impact on financial performance.

6. Marginal costing principles applied to profit evaluation, contribution analysis, and inventory effects under absorption costing.