Accounting 9706/21 May June 2022 | Cambridge AS Level Past Papers With Mark Scheme

1. Preparation of income statement with adjustments for depreciation, doubtful debts, and advertising prepayments.

2. Reconciliation of rent receivable and provision for doubtful debts in journal and ledger accounts.

3. Depreciation methods evaluation, balancing the benefits of straight-line versus reducing balance for delivery vehicles.

4. Profitability improvement strategies through advertising reduction, price adjustments, and sourcing from cheaper suppliers.

5. Trial balance error correction, suspense account reconciliation, and profit recalculation after error adjustments.

6. Partnership changes, including appropriation account preparation and income comparisons for new and existing partners.

7. Break-even and marginal costing analysis for single and multiple products, optimizing resource allocation under constraints.