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:
Income statements
• explain what is meant by an income statement
• explain what is contained within an income statement
• calculate, interpret and analyse measures of profit: gross profit, operating profit, net profit
• complete, interpret and analyse an income statement
• evaluate the usefulness of income statements for a business and its stakeholders.
Specification reference:
Income statements
• explain what is meant by an income statement
• explain what is contained within an income statement
• calculate, interpret and analyse measures of profit: gross profit, operating profit, net profit
• complete, interpret and analyse an income statement
• evaluate the usefulness of income statements for a business and its stakeholders.
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