Accounting 9706/32 May June 2013 | Cambridge AS Level Past Papers With Mark Scheme
CIE
AS & A Level
Accounting (9706)
Jun
2013
1. Calculation of net cash flow from operating activities using given financial statement data.
2. Impact of bonus share issues on company equity, share capital, and retained earnings.
3. Valuation of non-current assets, including costs associated with acquisition and installation.
4. Application of IAS for adjustments related to post-year-end events, e.g., bankruptcy of a customer.
5. Identification of optimal production mix to maximize profit under capacity constraints.
6. Determination of net present value (NPV) for investment appraisal using discounted cash flows.
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