Accounting 9706/32 May June 2016 | Cambridge AS Level Past Papers With Mark Scheme

1. Differences between financial statements of not-for-profit organizations and limited companies.

2. Preparation of café trading account, subscriptions account, and income/expenditure account for a not-for-profit organization.

3. Manufacturing account and income statement preparation for a company, including adjustments for inventory and general expenses allocation.

4. Partnership dissolution and formation of a limited company; realisation account, capital accounts, and calculation of share premium.

5. Comparative analysis of accounting ratios, including ROCE, gearing, income gearing, and working capital cycle.

6. Activity-based costing versus absorption costing; calculations of unit costs, profitability analysis, and recommendation on ABC adoption.