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

Revaluation

Revaluation rather than depreciation

Some assets do not depreciate, they appreciate with time. Works of art and antiques are well known, but land and buildings are examples of industrial items where appreciation is common.