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1. Advantages of sole proprietorships, accounting concepts like materiality, and the purpose of ledger accounts in financial accuracy.

2. Profit adjustments due to accounting errors, depreciation policies, and impacts of incorrect asset classification on financial statements.

3. Preparation and reconciliation of trial balances, identifying and correcting errors, and adjusting control accounts.

4. Calculation of break-even points, contribution ratios, and implications of price changes on profitability.

5. Inventory valuation using FIFO, cost apportionment methods for overheads, and impact of under-absorbed overheads on budget variances.

6. Application and limitations of cost-volume-profit analysis in decision-making under variable cost and production scenarios.

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

Laura Bellini

Classification: Paper 1

Page count: 12

Viewed: 286

Last update: 3 months ago

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Accounting 9706/13 May June 2024 | Cambridge AS Level Past Papers With Mark Scheme

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