Accounting 9706/11 May June 2013 | Cambridge AS Level Past Papers With Mark Scheme

1. Identifying capital and revenue expenditures; examples include asset acquisition and repairs to manufacturing equipment.

2. Adjusting for doubtful debts and calculating provisions for trade receivables, including bad debts written off and recovered.

3. Evaluating revaluation impacts on non-current assets and the associated journal entries for adjustments.

4. Analyzing liquidity impacts from financial transactions, including credit purchases and inventory turnover ratios.

5. Understanding financial statement corrections through suspense account analysis and one-sided journal entry errors.

6. Costing methods and their applications, including batch, job, and unit costing for manufacturing scenarios.