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Joint venture profit calculation, cash distribution among partners, and related accounting treatments.

Ledger account preparation for business sales, including capital and bank accounts, and subsequent statement of financial position adjustments.

Revaluation and impairment considerations in draft financial statements, addressing vehicle and premises valuation, bad debts, and contingent liabilities.

Provision for unrealized profit account preparation and factory profit assessment to evaluate production efficiency.

Cash and labor budget planning, incorporating sales and expense projections for effective resource allocation.

Advantages of activity-based costing (ABC) over absorption costing, emphasizing cost accuracy and profit calculation.

Decision-making on pricing strategies, analyzing cost structures, market competition, and production scale impacts.

CIE AS & A Level Accounting (9706) Nov 2022

Laura Bellini

Classification: Paper 3

Page count: 20

Viewed: 133

Last update: 3 months ago

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Accounting 9706/32 Oct Nov 2022 | Cambridge AS Level Past Papers With Mark Scheme

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