Accounting 9706/12 May June 2013 | Cambridge AS Level Past Papers With Mark Scheme

1. Determination of rental income and adjustments for prepaid and accrued rents.
2. Impact of accounting principles such as consistency, historical cost, and materiality on financial reporting.
3. Profit corrections based on provisions for doubtful debts and office stationery adjustments.
4. Depreciation calculation for factory machinery, motor vehicles, and office equipment using different methods.
5. Identification and correction of errors, including suspense account creation and reversal errors.
6. Break-even analysis, contribution-to-sales ratio, and ranking of product profitability based on contribution per machine hour.