CAIE AS Level Accounting 9706 · Paper 2
1.3.2Changing asset values
Build confidence with depreciation, revaluation and disposal questions using past-paper practice organised by exam session.
- 3
- Papers
- 2023–2024
- Years covered
- Mark-ready practice
Revise before you begin
Key areas to practise
Depreciation
Apply straight-line and reducing-balance methods accurately.
Asset disposal
Prepare disposal accounts and calculate profit or loss on disposal.
Changing values
Record revaluations and explain their effect on the financial statements.
Topical paper library
Past paper questions
Oct/Nov 2024
