Accounting 9706/43 May June 2012 | Cambridge AS Level Past Papers With Mark Scheme

1. Cash flow statement preparation for Smilbo Smaggins plc under IAS 7, including operating activities and debenture redemption.
2. Trade receivables and payables turnover calculation and analysis for changes in liquidity efficiency.
3. Chipperfield Ltd's statement of financial position post-acquisition, reflecting revalued partnership assets.
4. Return on capital employed (ROCE) calculation to assess the impact of acquiring the partnership.
5. Capital-raising option analysis for Chipperfield Ltd, including bonus issues, debentures, and rights issues.
6. Net present value (NPV) and accounting rate of return (ARR) calculation for investment appraisal in manufacturing coats. ts.