Accounting 9706/21 May June 2014 | Cambridge AS Level Past Papers With Mark Scheme

1. Sales ledger control account preparation to compute total credit sales, accounting for bad debts and sales returns.

2. Manufacturing account creation for a given period, incorporating raw material usage, direct labor, and overhead allocation.

3. Income statement preparation for a manufacturing company, reflecting production, operational, and distribution costs.

4. Calculation of breakeven point in units and as a percentage of production capacity, using cost-volume-profit analysis.

5. Marginal costing statement to determine budgeted and revised total profit, considering changes in output, pricing, and overheads.

6. Evaluation of capital investment decisions for capacity expansion, analyzing revised breakeven points, profit margins, and demand changes.