Accounting 9706/31 Oct Nov 2015 | Cambridge AS Level Past Papers With Mark Scheme

1. Cash flow statement analysis, including financing, investing, and operating activities.
2. Valuation and adjustments of non-current assets, calculation of depreciation, and disposal effects on book value.
3. Partnership dissolution, allocation of proceeds, and cash settlements between partners.
4. Analysis of share and debenture issues, rights issues, and their impact on equity and share premium accounts.
5. Calculation and interpretation of financial ratios, including dividend yield, dividend cover, and gearing ratio.
6. Variance analysis in cost accounting, such as material usage, labor rate, and efficiency, with insights into production and budgeting impacts.