Accounting 9706/13 Oct Nov 2015 | Cambridge AS Level Past Papers With Mark Scheme

1. Ledger adjustments and error corrections in financial statements, including accruals, provisions, and revaluation impacts.
2. Depreciation methods and effects on asset valuation and profit on disposal.
3. Inventory valuation using principles like net realizable value and the impact of damaged goods.
4. Partnership and subscription accounting, with focus on entries in financial statements.
5. Ratio analysis, including current ratio, trade receivables turnover, and contribution/sales ratio for break-even and profitability calculations.
6. Marginal and absorption costing techniques, including fixed overhead absorption rates and cost behavior classifications.