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1. Partnership Accounting | Valuation and impact of goodwill, calculation of realization profit, effects of partnership agreement changes, and journal entries for business acquisition.

2. Business Acquisition and Financial Statements | Recording partnership acquisition, allocation of purchase consideration, and journal entries for asset and liability transfers.

3. Investment and Financial Decision-Making | Advising on whether to retain or sell shares in an acquired company based on financial impact and strategic considerations.

4. Not-for-Profit Accounting | Differences between receipts and payments accounts and income and expenditure accounts, preparation of financial statements, and treatment of deferred income.

5. Financial Management in Non-Profit Organizations | Valuation of inventory in financial statements, implications of sponsorship agreements, and strategic financial decision-making.

6. Corporate Financial Reporting | Calculation of revised profit from operations, preparation of cash flow statements following IAS 7, identification of adjusting vs. non-adjusting events, and impairment reviews.

CIE AS & A Level Accounting (9706) Nov 2024

Laura Bellini

Classification: Paper 3

Page count: 12

Viewed: 89

Last update: 3 months ago

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Accounting 9706,33 Oct Nov 2024 | Cambridge AS - A Level Past Papers With Mark Scheme

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