Accounting 9706/31 Oct Nov 2014 | Cambridge AS Level Past Papers With Mark Scheme

1. Gross profit calculation incorporating damaged inventory adjustments.
2. Analysis of cash flows from investing activities, including depreciation and profit on asset disposal.
3. Impact of share capital changes, including rights and bonus issues, on financial position.
4. Partnership accounting, focusing on merging businesses and equity allocation.
5. Break-even analysis and sensitivity to changes in fixed and variable costs.
6. Inventory turnover calculations, trade receivables forecasts, and work-in-progress valuation in manufacturing.
7. Budget variance analysis for direct labor and materials, including rate and usage variances.
8. Investment appraisal methods, including ARR, IRR, and NPV, and their sensitivity to cost changes.