Accounting 9706/13 May June 2015 | Cambridge AS Level Past Papers With Mark Scheme

1. Classification of expenditures into capital and revenue, and their impact on asset valuation and profit.
2. Depreciation methods, error corrections, and effects on capital and profit.
3. Provision for doubtful debts, its calculation, and effects on financial statements.
4. Partnership accounting adjustments for goodwill, profit sharing, and accumulated funds.
5. Cost accounting techniques including AVCO, overhead absorption, and inventory valuation under absorption costing.
6. Break-even analysis, job costing applications, and overhead variance in manufacturing environments.