Table of Contents

  1. Topic pack - Accounts and finance - introduction
    1. Terms and definitions
    2. Aims of the business and management course
    3. Assessment Objectives
    4. Topic Three Structure
  2. 3.1 Sources of finance - notes
    1. Sources of finance
    2. Forms of finance
    3. Type: equity or debt
    4. Source of funds
    5. Source of funds: Internal sources of finance
    6. Source of funds: External sources of finance
  3. 3.1 Sources of finance - questions
    1. Forms of finance - case study
    2. Forms of finance - overdraft report
    3. Forms of finance - sole trader report
    4. Forms of finance - short answer questions
    5. Tesco: sale and leaseback
    6. SouFun: Flotation IPO
  4. 3.2 Investment appraisal - notes
  5. Investment appraisal
    1. Investment appraisal
    2. Investment appraisal issues
    3. Investment appraisal techniques
    4. Discounted cash flow (DCF) & Net present value (NPV)
    5. The time value of money
    6. Residual values
    7. Investment appraisal - qualitative factors
  6. 3.2 Investment appraisal - questions
    1. Payback & ARR - self-test questions
    2. Discounted cash flow - self-test questions
    3. Inv. appraisal techniques - short answer questions
    4. Quantitative factors - numerical questions (1)
    5. Quantitative factors - numerical questions (2)
    6. Investment appraisal - quantitative factors - numerical questions 2
  7. 3.3 Working capital - notes
    1. Working capital
    2. Working capital cycle
    3. Cash flow forecasts
    4. Profit and cash
    5. Cash flow forecasts
    6. An overtrading scenario
    7. Management of working capital
  8. 3.3 Working capital - questions
    1. Working capital - short exercises
    2. Cash flow forecasts - case study - cash flow management
    3. Cash flow forecasts - short answer questions
    4. Cash flow forecasts - numerical questions
    5. Case study (1) - profit and cash flow
    6. Case study (1) - profit and cash flow
    7. Case study (2) - profit and cash flow
    8. Awash with cash
    9. Awash with debt
  9. 3.4 Budgeting - notes (HL only)
    1. Budgeting
    2. Types and purposes of budgets
    3. Variance analysis
  10. 3.4 Budgeting - questions
    1. Types and purposes of budgets - short answer questions
    2. Variance analysis - short answer questions
    3. Variance analysis - case study
    4. Budgeting for R&D
    5. Budgeting for advertising
  11. 3.5 Final accounts - notes
    1. Final accounts
    2. Financial accounts
    3. Sample accounts
    4. Capital and revenue expenditure
    5. Trading and profit and loss accounts
    6. Profit and loss account - interactive graphic
    7. Balance sheets
    8. Balance sheet - interactive graphic
    9. Uses and limitations of published accounts
    10. Depreciation
    11. Terminal value
    12. Revaluation
    13. Intangible assets
    14. Dyson lose patent case
    15. Stock (inventory) valuation
  12. 3.5 Final accounts - questions
    1. Final accounts - short answer questions
    2. Capital and revenue expenditure - short answer questions
    3. Profit and loss accounts - short answer questions
    4. The profit and loss account - numerical questions
    5. Balance sheets - short answer questions
    6. The balance sheet - report
    7. The balance sheet - numerical questions
    8. Depreciation - short answer questions
    9. Depreciation - numerical questions
    10. Company accounts - interactive questions
    11. Company accounts - rebuild a set of accounts
    12. Uses and limitations of published accounts - memorandum
    13. Stock valuation - numerical questions
    14. GM - are they losing it?
    15. Between a Rok and a hard place.
    16. Toyota out of reverse gear
  13. 3.5 Final accounts - simulations and activities
    1. DragIT - Build a profit and loss account
    2. DragIT - Build a balance sheet
    3. TryIT - Accounting at Maze Green Yachts
  14. 3.6 Ratio analysis - notes
    1. Ratio analysis
    2. Profitability ratios
    3. Interpretation of profitability ratios
    4. Profitability - examples
    5. Liquidity ratios - introduction
    6. Current ratio
    7. Acid test ratio
    8. Efficiency ratios
    9. Efficiency ratios - ROCE
    10. Efficiency ratios - asset turnover ratio
    11. Efficiency ratios - stock turnover ratio
    12. Debtor days
    13. Creditor days
    14. Efficiency ratios - use and calculation
    15. Financial efficiency ratios - examples
    16. Shareholders' ratios
    17. Factors affecting share prices
    18. Gearing
    19. Ratio analysis - A summary
  15. 3.6 Ratio analysis - questions
    1. Profitability ratios - short answer questions
    2. Profitability ratios - memorandum
    3. Profitability - numerical questions
    4. Liquidity ratios - short answer questions
    5. Liquidity ratios - memorandum
    6. Liquidity ratios - numerical questions
    7. Efficiency ratios - short answer questions
    8. Financial efficiency ratios - numerical questions
    9. Gearing - short answer questions
    10. Gearing - numerical questions
    11. Shareholders' ratios - short answer questions
    12. Shareholder ratios - numerical questions
    13. Ratio analysis - limitations - report
    14. Ratio analysis - limitations
    15. Ratio analysis - summary questions
    16. Ratio analysis - case study - Stortford Yachts Limited
    17. Profiting from mobiles
  16. 3.6 Ratio analysis - simulations and activities
    1. DragIT - Profitability ratios
    2. DragIT - Build the profitability ratios
    3. DragIT - Liquidity ratios
    4. DragIT - Build the liquidity ratios
    5. DragIT - Balance sheet
    6. DragIT - Efficiency ratios
    7. DragIT - Build the financial efficiency ratios
    8. DragIT - Build the shareholder ratios
    9. DragIT - Gearing ratio
    10. DragIT - Build the gearing ratio
    11. DragIT - Ratio analysis
  17. Printable version