Accounting 9706/22 May June 2014 | Cambridge AS Level Past Papers With Mark Scheme

1. Preparing sales and purchases ledger control accounts for monitoring trade receivables and payables.
2. Calculating total expenses and preparing income statements for sole traders.
3. Recording journal entries for depreciation, asset purchases, and disposals.
4. Evaluating the impact of different depreciation methods, such as straight-line versus reducing balance.
5. Calculating marginal and absorption costs per unit and their effect on profit and inventory valuation.
6. Reconciling profits under marginal and absorption costing and analyzing errors in cost classification.