Accounting 9706/33 Oct Nov 2014 | Cambridge AS Level Past Papers With Mark Scheme

1. Partnership capital adjustments during profit-sharing ratio changes, revaluation surpluses, and goodwill treatment.
2. Depreciation policy evaluation based on straight-line and reducing balance methods applied to non-current assets.
3. Calculation of tax-related cash flows and their implications in financial statements.
4. Factory profit determination based on cost of production and transfer to income statements.
5. Shareholder equity changes following bonus issues, rights issues, and share buybacks.
6. Evaluating gearing ratios, price-earnings ratios, and dividend cover for company financial structure and performance analysis.