A-Level Accounting: Lesson Resources 3.8 - Analysis and evaluation of financial information (ratios)

A complete PowerPoint resource with accompanying interactive activity calculation work sheet.

This resource covers all of 3.8 Analysis and evaluation of financial information from the new Accounting A Level Spec for AQA.

In the PowerPoint you will find simple explanatory notes on all elements of 3.8:

• Calculation and interpretation of financial measures and ratios.
• Appraising business performance by using financial statements and ratios.
• The difference between cash and profits and the effect of transactions on profitability and liquidity.
• The limitations of financial statements and ratio analysis when assessing business performance.

This material comes with two example Income Statements and Statements of Financial Position (Company A and Company B) for the students to work with during the delivery of the lesson. Calculations can be done for all 12 ratios using these example companies.