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1. Inventory types differentiation, raw materials, work in progress, finished goods, stock classification, manufacturing process stages

2. Manufacturing account preparation, prime cost calculation, factory overheads, depreciation straight line and reducing balance, cost of production

3. Income statement preparation, revenue recognition, royalties, administrative expenses allocation, net profit calculation, financial performance

4. Finished goods purchase reasons, production capacity management, demand fluctuations, cost efficiency, stock availability, operational flexibility

5. Partnership agreement importance, profit sharing terms, interest on capital, partner salaries, dispute prevention, legal clarity

6. Partner loan provision, fixed interest income, lower risk compared to capital, repayment priority, financial flexibility, partnership financing strategy

Edexcel International GCSE Accounting (4AC1) Jun 2023 Accounting (4AC1) directory

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Classification: Edexcel Paper 2

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Accounting 4AC1/02 June 2023 | Edexcel IGCSE Past Papers With Mark Scheme

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