A new range of materials aimed at supporting teachers of the AQA A Level in Business. This is a substantial presentation of over 100 slides designed to cover the topic of analysing financial performance. It starts with a look at how to construct and analyse both budgets and cash flow forecasts. It then analyses budgets including a consideration of variance analysis (favourable and adverse). It then looks at the timings of cash inflows and outflows and examines the role of the cash flow cycle, including an understanding of payables and receivables. It proceeds to then look at how to construct and interpret break-even charts, including an analysis of break-even output, margin of safety, contribution per unit and total contribution. The effects of a change in price, output and cost are then examined and how to calculate this and illustrate this on a break-even chart. The next topic is that of profitability and includes an examination of gross profit, profit from operations and profit for the year. The presentation concludes with an examination of the use of data for financial decision making and planning. The pack contains the Quick Fire Five knowledge questions, a short objective test, several practise questions and an essay question all complete with suggested answers. This pack also includes a FREE copy of the student revision notes for this section of the course.
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