Accounting 9706/11 May June 2014 | Cambridge AS Level Past Papers With Mark Scheme

1. Calculating depreciation charges for new machinery and evaluating its impact on annual profits.
2. Adjusting for prepayments, accruals, and provisions to accurately reflect income and expenses.
3. Accounting for goodwill adjustments in partnerships during profit-sharing ratio changes.
4. Determining average collection periods, return on capital employed, and current ratios for financial analysis.
5. Preparing cost estimates with mark-ups, absorption rates, and break-even adjustments for pricing strategies.
6. Identifying the effect of budgeted vs. actual costs on production, including fixed and variable overheads.