Accounting 9706/11 May June 2021 | Cambridge AS Level Past Papers With Mark Scheme
CIE
AS & A Level
Accounting (9706)
Jun
2021
1. Identification and application of accounting concepts, including prudence, business entity, and matching principles.
2. Depreciation allocation and its role in spreading the cost of non-current assets over useful life.
3. Analysis of errors in inventory valuation and their impacts on profit and equity.
4. Use of control accounts for accuracy and monitoring of customer credit limits.
5. Costing techniques, including batch costing, absorption, and marginal costing, to determine contribution and break-even.
6. Efficiency and profitability ratios, including return on capital employed and margin of safety calculations.
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باز نشر محتواها در فضای مجازی، ممنوع است.
Laura Bellini 
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