Accounting 9706/32 Oct Nov 2012 | Cambridge AS Level Past Papers With Mark Scheme

1. Calculation of unrealized profit for inventory valuation using FIFO method for financial reporting.
2. Partnership capital account adjustments, including goodwill, capital contributions, and withdrawals.
3. Financial impact analysis of bonus and rights issues on capital employed and bank balance.
4. IAS 37 application in recognizing provisions for probable obligations with reliable estimates.
5. Calculation and analysis of material usage, price variances, and their impact on production costs.
6. Evaluation of capital investment options using payback period, NPV, and IRR for decision-making.