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1. Characteristics and financial operations of sole traders, partnerships, and limited companies.

2. Correcting and analyzing ledger accounts for accuracy in transactions and reconciliation processes.

3. Depreciation calculations, treatment of non-current assets, and impacts on financial statements.

4. Advantages of absorption costing in product pricing and overhead allocation.

5. Just-in-time inventory management strategies for efficiency and cash flow benefits.

6. Cost-volume-profit analysis, margin of safety, and break-even calculations for profit planning and operational decisions.

CIE AS & A Level Accounting (9706) Mar 2024

Laura Bellini

Classification: Paper 1

Page count: 12

Viewed: 118

Last update: 3 months ago

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Accounting 9706/12 March 2024 | Cambridge AS Level Past Papers With Mark Scheme

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