Accounting 9706/43 Oct Nov 2013 | Cambridge AS Level Past Papers With Mark Scheme

1. Partnership capital account adjustments for goodwill, revaluation, and loan transfers upon partner retirement, reflecting profit-sharing changes.

2. Calculation of financial components in company statements of financial position, including ordinary share capital, share premium, retained earnings, and capital redemption reserve.

3. Budgeted income statement and statement of financial position preparation, incorporating projected sales, purchases, depreciation, and liabilities.

4. Working capital cycle calculation and suggestions for improvement, focusing on inventory management, receivables, and supplier terms.

5. Analysis of dividend restrictions, highlighting scenarios like insufficient profits, capital protection requirements, and legal provisions.

6. Impact assessment of financial decisions, such as bonus and rights issues, share buybacks, and their effects on liquidity and shareholder equity.