Accounting 9706/13 May June 2013 | Cambridge AS Level Past Papers With Mark Scheme

1. Revenue recognition principles, impacts of provision adjustments, and their effects on income statements.

2. Accurate cost determination for non-current asset additions using depreciation and disposal adjustments.

3. Errors and suspense accounts analysis in trial balances, including their resolution through corrections.

4. Allocation of expenses based on activity or area, such as advertising, rent, and heating in cost centers.

5. Variance analysis in manufacturing budgets, focusing on fixed versus variable costs and their impact on production overheads.

6. Ratios like current, acid-test, and return on capital employed, including adjustments from asset sales, loans, or dividend payments.