Accounts and finance

Table of Contents

1. Topic pack - Accounts and finance - introduction
2. 3.1 Sources of finance - notes
3. 3.1 Sources of finance - questions
4. 3.2 Investment appraisal - notes
5. Investment appraisal
6. 3.2 Investment appraisal - questions
7. 3.3 Working capital - notes
8. 3.3 Working capital - questions
9. 3.4 Budgeting - notes (HL only)
10. 3.4 Budgeting - questions
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
13. 3.5 Final accounts - simulations and activities
14. 3.6 Ratio analysis - notes
15. 3.6 Ratio analysis - questions
16. 3.6 Ratio analysis - simulations and activities
17. Printable version

Different types of intangible assets AO1

AO1 You need to be able to: Demonstrate knowledge and understanding. Command terms: These terms require students to learn and comprehend the meaning of information. Define, Describe, Outline, State

Intangible assets Intangible refers to anything that does not exist as an object and therefore cannot be touched - like feelings and emotions. An intangible asset then is an asset that does not exist as a physical thing? Examples of intangible assets are goodwill, brand loyalty, intellectuel property rights such as copyright and patents.

Intangible assets are recorded under fixed assets normally but you will not be asked to include them in any preparation of or questions about the Balance Sheet  - see the Assessment Objective (above or on syllabus)