Accounting 9706/31 May June 2013 | Cambridge AS Level Past Papers With Mark Scheme

1. Revenue reserves generation through trading activities, excluding impacts of non-current asset revaluation or rights/bonus share issues.

2. Depreciation calculation for new machinery acquisition, considering purchase cost, legal/professional fees, assembly wages, and inventory impact.

3. Proposed dividends’ treatment within cash flow statements, classified as operating, financing, or investing activities, with specific exclusions.

4. Impacts on financial ratios (e.g., gearing and interest cover) from debenture-to-share conversions, highlighting changes in debt and equity structure.

5. Impairment loss identification for non-current assets, using net book value, value in use, and fair value less costs to sell.

6. Variance analysis of budgeted, revised, and actual costs, including materials usage, labor efficiency, and prime cost per unit.