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1. Selecting appropriate business structures based on ownership, risk, and salary requirements, including the differences between sole proprietorships, partnerships, and limited companies.

2. Understanding ledger accounts and financial recording principles, including depreciation, control accounts, and error detection in trial balances.

3. Analysis of partnership financial agreements, including profit-sharing ratios, interest on capital, and adjustments for drawings.

4. Cost and profitability calculations for production, including variable and fixed costs, marginal costing, and break-even analysis.

5. Interpretation of financial ratios and performance indicators such as gross profit margin, trade receivables turnover, and inventory turnover.

6. Evaluating business scenarios involving budget variances, pricing strategies, and overhead absorption rates for decision-making.

CIE AS & A Level Accounting (9706) Jun 2024 Accounting (9706) directory

Laura Bellini

Classification: Paper 1

Page count: 12

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Last update: 3 months ago

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Accounting 9706/11 May June 2024 | Cambridge AS Level Past Papers With Mark Scheme

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