Accounting 9706/33 May June 2013 | Cambridge AS Level Past Papers With Mark Scheme

1. Calculating adjustments to net cash flow from operating activities, including profit on sale of fixed assets and treatment of bad debts.

2. Determining unrealized profit impact on income statements, with examples of inventory adjustments and factory profit application.

3. Assessing the effect of issuing bonus shares and its implications on equity, reserves, and share capital in financial statements.

4. Evaluating liquidity reduction factors, including converting loan stock to shares and impact of replacing machinery.

5. Calculating earnings per share and understanding dividend yield based on declared dividends and market price.

6. Conducting variance analysis for material usage, labor rate, and raw material cost variances in production scenarios.