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1. Calculation of non-current asset turnover, trade receivables turnover, and trade payables turnover; evaluation of their relationship and impact on business operations.
2. Valuation of equipment using carrying amount, fair value less costs to sell, and value in use, with impairment loss calculations and adjustments to non-current asset values.
3. Statement of recognised income and expenses, including profit from operations, increased goodwill, and gearing ratios, with performance analysis from the perspectives of debenture holders and shareholders.
4. Manufacturing accounts for processes 1 and 2 in Steerforth Ltd, including costs per unit and impact of work-in-progress completion percentages.
5. Cost-benefit analysis of a discounted order, considering variable and fixed production costs and selling and administrative expenses.
6. Identification of additional costs included in non-current assets during factory construction.

CIE AS & A Level Accounting (9706) Nov 2012 Accounting (9706) directory

Laura Bellini

Classification: Paper 4

Page count: 8

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Accounting 9706/41 Oct Nov 2012 | Cambridge AS Level Past Papers With Mark Scheme

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