Accounting 9706/31 May June 2012 | Cambridge AS Level Past Papers With Mark Scheme

1. Partnership financial adjustments, including net profit appropriation and retiring partner settlement with goodwill valuation.

2. Bonus and rights issue impacts on share capital, reserves, and gearing ratio adjustments.

3. Cash flow analysis using opening and closing balances for operating, investing, and financing activities.

4. Break-even point calculation, variable and fixed costs distinction, and margin of safety analysis in production budgets.

5. Variance analysis for production costs, such as sales volume, labor efficiency, and direct material pricing.

6. Contribution maximization under resource constraints using linear programming for material allocation.