Accounting 9706/33 May June 2022 | Cambridge AS Level Past Papers With Mark Scheme

Key differences between financial statements of not-for-profit organizations and limited companies, focusing on surplus vs. profit reporting.

Café trading account and subscription account preparation, integrating life membership accounting and financial reporting.

Income and expenditure accounts for clubs, advising on operational efficiency and membership policies.

Revised financial positions incorporating legal claims, contingent liabilities, and events after the reporting period per IAS standards.

Ratio analysis: price-to-earnings, dividend yield, gearing, and return on capital employed for assessing company performance.

Joint venture accounting, memorandum accounts, and benefits of joint ventures compared to consignment.

Activity-based costing for accurate cost allocation, selling price determination, and decision-making on cost strategies.