Accounting 9706/33 Oct Nov 2015 | Cambridge AS Level Past Papers With Mark Scheme

1. Analyzing factors affecting cash flow from operating activities, such as changes in trade receivables and inventory.
2. Calculating depreciation values for inclusion in statements of cash flow and assessing their impact on net book values.
3. Evaluating the accounting treatment of factory profits, unrealized gains, and provisions for financial reporting.
4. Determining effects of capital adjustments, rights issues, and revaluations on financial statements and capital employed.
5. Computing impairment losses, goodwill, and gearing ratios, and their implications for financial decision-making.
6. Assessing variances in standard costing systems, including labor, material, and sales, to evaluate budgetary control and profit adjustments.