Accounting 9706/23 May June 2020 | Cambridge AS Level Past Papers With Mark Scheme

1. Income statement preparation with allocation of administrative and distribution costs using ratios.
2. Statement of changes in equity, including bonus issue and retained earnings adjustments.
3. Rent receivable accounting, classification in financial statements, and doubtful debts provision analysis.
4. Purchases ledger control account preparation, reconciliation with sales ledger balances, and error corrections.
5. Break-even analysis, margin of safety, and profit calculation using marginal costing.
6. Optimal production planning with labor hour constraints, evaluating financial and non-financial factors.