9609 CIE A Level Business Unit 5- Finance

These presentations aim to cover all of the syllabus points pertinent to CIE A Level Business Unit 5 - Finance, they reference page numbers and activities found in the core textbook suggested by CIE.

The following topics are covered in varying levels of detail:

5.1 The need for business finance: No content beyond Cambridge International AS Level.
5.2 Sources of finance: No content beyond Cambridge International AS Level.
5.3 Costs
5.3.1 Approaches to costing: full, contribution
5.3.2 Solutions to costing problems
5.4 Accounting fundamentals: No content beyond Cambridge International AS Level.
5.5 Forecasting and managing cash flows: No content beyond Cambridge International AS Level.
5.6 Budgets
5.6.1 The purposes of budgets
5.6.2 Variances: adverse, favourable
5.7 Contents of published accounts
5.7.1 The income statement
5.7.2 The statement of financial position
5.7.3 Inventoryvaluation
5.7.4 Depreciation
5.8 Analysis of published accounts
5.8.1 Profitability ratio
5.8.2 Financial efficiency ratios
5.8.3 Gearing ratio
5.8.4 Investor ratios
5.8.5 Practical use of ratio analysis

These presentations are not a substitute for experienced teaching, a thorough understanding of the syllabus and individual needs of the classroom, but I hope that these can save you time and give you some ideas to work from.