Accounting 9706/32 May June 2012 | Cambridge AS Level Past Papers With Mark Scheme

1. Partnership adjustments for capital account, goodwill, and settlement calculations for Z's retirement.
2. Rights issue impact on share premium account and the valuation of shares issued for acquisitions.
3. Calculation of revaluation reserve following the revaluation of fixed assets.
4. Analysis of cost per kilo in process costing, considering normal wastage and valuation methods.
5. Calculation of contribution margin and optimal production mix under material constraints.
6. Budgetary control variance analysis, including sales price, material usage, and labour efficiency variances.