Accounting 9706/32 May June 2022 | Cambridge AS Level Past Papers With Mark Scheme

1. Income and expenditure account preparation for non-profit organizations, incorporating adjustments for accrued tuition fees and relevant accounting concepts.

2. Statement of changes in equity for corporate transactions, including bonus and rights issues, dividends, and revaluation impacts.

3. Profitability assessment using financial ratios such as price-earnings ratio, dividend yield, and return on capital employed.

4. Partnership financial adjustments for realization, goodwill, and revaluation, reflected in capital accounts and journal entries.

5. Cash flow projections, budget preparation, and analysis of credit policies on cash positions and profitability.

6. Evaluation of investment proposals using NPV, IRR, and sensitivity analysis, incorporating sales, advertising costs, and operational changes.