Accounting 9706/13 May June 2022 | Cambridge AS Level Past Papers With Mark Scheme

1. Application of prudence, matching, and realization concepts in revenue recognition and asset valuation.

2. Capital versus revenue expenditure identification and its impact on financial reporting and depreciation accuracy.

3. Error correction and reconciliation techniques in bank, control, and suspense accounts for financial accuracy.

4. Partnership dissolution accounting, including realization profit sharing and capital account settlements.

5. Costing methods for production and delivery, budgeted cost allocations, and semi-variable cost identification.

6. Break-even analysis, contribution to sales ratio, and decision-making under limiting factors and multiple product scenarios.