The Construction of Financial Statements
- Company accounts
- Cash-flow statements
Using Accounting Information
- Accounting ratios
- Accounting standards
Management Accounting
- Marginal costing
- Budgeting
- Capital investment appraisal
Sources of Business Finance
- Long-term sources of finance
- Short-term sources of finance
Mergers and Takeovers
- Reasons for growth via horizontal, vertical, or conglomerate integration
- Financing of growth
- The construction of basic group accounts
Capital Markets
- The function of stock exchanges
- Share and bond issues
- Rights and bonus issues
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).
