Accounting 9706/43 Oct Nov 2012 | Cambridge AS Level Past Papers With Mark Scheme

1. Correction and preparation of manufacturing account, provision for unrealized profit account, and income statement for Nathan Akrill's business.
2. IAS 7 statement of cash flows preparation and liquidity and profitability assessment for Hyung Ltd.
3. Evaluation of financing options, including a loan versus a rights issue, with their respective disadvantages.
4. Costing analysis and selling price determination for Kriti Singh’s products, including calculation of profit and reconciliation of mark-up.
5. Sensitivity analysis of expected profit for Kriti Singh's new product with respect to sales price, volume, variable costs, and fixed costs.
6. Inventory valuation and impact of absorption costing in pricing and financial statements.