Accounting 9706/33 Oct Nov 2013 | Cambridge AS Level Past Papers With Mark Scheme

1. Correcting errors in control accounts and evaluating their impact on financial balances.
2. Inventory valuation based on cost and factory profit margins for manufacturing businesses.
3. Calculating share premium adjustments and retained earnings after transactions like debenture redemption or goodwill valuation.
4. Analyzing cost variances, including materials and labor efficiency, using standard costing methods.
5. Determining fixed overheads, break-even points, and labor efficiency variances in production.
6. Applying discounted cash flow and internal rate of return techniques for investment appraisal.