Accounting 9706/32 May June 2014 | Cambridge AS Level Past Papers With Mark Scheme

1. Adjustments for unrealized profit, revaluation reserves, and share premium calculations in financial statements.

2. Analysis of financial ratios including dividend yield, earnings per share, return on capital employed, and gearing.

3. Budgeted and actual material cost reconciliations using variances for price and usage.

4. Flexed budgeting for semi-variable costs, incorporating fixed and variable components for production scaling.

5. NPV and ARR for capital investment decisions, with discount factor adjustments to achieve a break-even point.

6. Process costing, labor efficiency, and reconciliation of standard and actual hours to assess production performance.