Accounting 9706/31 May June 2015 | Cambridge AS Level Past Papers With Mark Scheme

1. Cash flow statement adjustments, including reserve transfers, depreciation, and trade receivables changes.
2. Goodwill valuation and asset adjustments for partnership dissolution and business sales.
3. Capital account adjustments for bonus and rights issues, and capital reduction schemes.
4. Shareholder equity calculations, including dividends, retained earnings, and reserve transfers.
5. Financial performance analysis using ratios like income gearing, earnings per share, and working capital cycle.
6. Overhead absorption, standard costing variances, and investment appraisal using IRR and NPV under capital rationing.