This is one of a set of Powerpoints (and accompanying Notes/Key Terms sheets) that I have created for my own teaching of various sections of the new (linear) OCR AS Business specification (H031/H431). They follow the order of teaching recommended by the exam board and (generally) the OCR-approved textbook (Mottershead/Grant/Kelt, 2015).
Specification reference:
Ratio analysis
• calculate and interpret liquidity ratios: current ratio and acid test
• calculate and interpret profitability ratios: gross profit margin, net profit margin, return on capital employed (ROCE) and return on equity
• evaluate the financial position of a business
• evaluate the usefulness of ratio analysis to a business and its stakeholders.
Specification reference:
Ratio analysis
• calculate and interpret liquidity ratios: current ratio and acid test
• calculate and interpret profitability ratios: gross profit margin, net profit margin, return on capital employed (ROCE) and return on equity
• evaluate the financial position of a business
• evaluate the usefulness of ratio analysis to a business and its stakeholders.
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