This is not available as a Single Subject.
Analysis and Evaluation of Financial Statements
- Use of ratios etc. to evaluate: the statement of profit or loss, the statement of financial position, and the cash flow statement
Evaluation of Strategic Performance
- Use of the various strategic reports contained in the annual report and accounts to assess business performance
The Principal Contents of the Annual Report and Accounts
- Examination of corporate governance, auditor’s report, and the application of significant accounting policies adapted
Example Candidate Response Booklet
Example Candidate Response (ECR) Booklets are a source of crucial information for Centres and Candidates as they use real candidate responses. We ask Senior Examiners to comment on five or more responses in terms of why the mark was awarded with commentary about how to improve the answer (if necessary).
