Accounting 9706/21 Oct Nov 2012 | Cambridge AS Level Past Papers With Mark Scheme

1. Calculation of purchases and total sales for Aziz's business, including cost of stock destroyed in a flood.
2. Preparation of Aziz's income statement, incorporating depreciation and provision for doubtful debts.
3. PPE Rowing Club's subscription account, income and expenditure account, and financial position statement preparation.
4. Contribution per unit and per direct labour hour calculation for Cumfycars Ltd products to optimize profit under labour constraints.
5. Break-even analysis and margin of safety calculation for Cumfycars Ltd's car roof rack production.
6. Assessment of fixed overhead absorption rate and its impact on profitability and under/over-absorption.