Accounting 9706/41 May June 2015 | Cambridge AS Level Past Papers With Mark Scheme

1. Preparation of budgeted income statements and financial position statements, including changes in revenue, expenses, and asset depreciation for future periods.

2. Partnership adjustments for new partners, incorporating revaluation of assets, goodwill allocation, and changes in profit-sharing ratios.

3. Capital budgeting analysis for investment decisions, using net present value (NPV), internal rate of return (IRR), and accounting rate of return (ARR) methods.

4. Depreciation calculations for various asset categories, including property, equipment, and vehicles, with straight-line and cost-based approaches.

5. Financial impact of retained earnings, dividends, and loan acquisitions on equity and liabilities.

6. Comparative analysis of financing options, evaluating advantages and disadvantages of ordinary and preference shares for companies and shareholders.