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1. Bank Reconciliation & Cash Book Adjustments | Updating bank column, reconciling bank statement balances, identifying missing transactions, and explaining overdraft treatment.

2. Partnership Accounts & Profit Appropriation | Preparing profit and loss appropriation account, interest on capital and drawings, partner salaries, and capital/current accounts.

3. Correction of Errors & Suspense Accounts | Identifying and correcting errors via journal entries, preparing suspense account, classifying error types, and impact on profit.

4. Depreciation & Disposal of Non-Current Assets | Straight-line depreciation calculations, ledger accounts for vehicles and depreciation, disposal of assets, and evaluating alternative depreciation methods.

5. Manufacturing & Trading Accounts | Preparing manufacturing account with cost allocations, trading section of income statement, and applying standard markup on sales.

6. Credit Control & Trade Receivables Management | Evaluating trade receivables turnover, impact of irrecoverable debts, cost-benefit analysis of hiring a credit control consultant.

CIE O-Level Accounting (7707) Nov 2024 Accounting (7707) directory

Laura Bellini

Classification: Paper 2

Page count: 24

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Last update: 3 months ago

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Accounting 7707/23 Oct Nov 2024 | Cambridge O-Level Past Papers With Mark Scheme

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