Accounting 9706/33 Oct Nov 2022 | Cambridge AS Level Past Papers With Mark Scheme

1. Preparation of income and expenditure accounts, incorporating adjustments for subscriptions and deficits.

2. Policies for overdue membership cancellations, balancing financial stability and membership retention.

3. Recognition of intangible assets under IAS 38, with calculation of earnings per share and price/earnings ratio.

4. Evaluation of merger impacts, including administrative savings and capital account management for partnerships.

5. Statement of cash flows preparation per IAS 7, analyzing operating, investing, and financing activities.

6. Variance analysis for material, labor, and sales, including impact assessments and recommendations for fixed overhead variance inclusion.

7. Cost allocation strategies for administration and distribution, comparing unit-based and sales value apportionment.