Accounting 9706/31 Oct Nov 2012 | Cambridge AS Level Past Papers With Mark Scheme

1. Asset revaluation and capital account adjustments in partnership scenarios, including profit-sharing impacts.

2. Non-current asset value determination post-depreciation, disposals, and revaluations.

3. Capital reduction schemes for accumulated losses elimination and retained earnings maximization.

4. Rights issue and share premium calculations in financial restructuring, including bonus and debenture issuance impacts.

5. Variance analysis in production costs, such as material usage, labor efficiency, and absorption costing for inventory valuation.

6. Investment appraisal techniques, focusing on net present value, internal rate of return, and marginal costing effects on contribution.