Accounting 9706/43 Oct Nov 2014 | Cambridge AS Level Past Papers With Mark Scheme

1. Calculation of finance costs, profit before taxation, and profit attributable to equity holders, incorporating debenture interest and tax liabilities.

2. Preparation of a statement of cash flows following IAS 7, including cash from operating, investing, and financing activities.

3. Assessment of subsequent events per IAS 10, identifying adjusting and non-adjusting events and their accounting treatments.

4. Budgeted income statement, bank account, and statement of financial position for business expansion, integrating projected revenue, cost increases, and financing details.

5. Net present value (NPV) and internal rate of return (IRR) calculations for capital investment decisions, utilizing discount factors for cash flow projections.

6. Accounting rate of return (ARR) computation for evaluating machinery investment, coupled with advisory analysis based on profitability metrics and cash flow impacts.