CAIE IGCSE Business(0450) Section 5-Financial information and decisions

Total 94 pages

The pros and cons of the knowledge contained in my PowerPoint presentation are not entirely based on the content of the handbook. I made changes based on the mark scheme of past papers.

5.1 Business finance: needs and sources
5.1.1 The need for business finance
5.1.2 The main sources of finance

5.2 Cash-flow forecasting and working capital
5.2.1 The importance of cash and of cash-flow forecasting
5.2.2 Working capital

5.3 Income statements
5.3.1 What profit is and why it is important
5.3.2 Income statements:

5.4 Statement of financial position
5.4.1 The main elements of a statement of financial position:
5.4.2 Interpret a simple statement of financial position and make deductions from it

5.5 Analysis of accounts
5.5.1 Profitability
5.5.2 Liquidity
5.5.3 How to interpret the financial performance of a business by calculating and analysing profitability ratios and liquidity ratios
5.5.4 Why and how accounts are used