Managerial Finance & Accounting – Core Concepts & Exam Revision Notes

My Documents (Lectures 1 to 5) – Full Description These are a complete set of concise, exam-ready handwritten-style revision notes covering the entire foundational managerial finance and accounting module. Everything is stripped down to pure concepts, no course codes, no lecturer names, just the essentials you need to understand and score high. Content Coverage (5 lectures total) 1.Lecture 1– Introduction to Accounting and Balance Sheet Purpose of accounting, users, assets vs liabilities vs equity, accounting equation, current/non-current classification, recognition principle. 2.Lecture 2 – Income Statement and Key Principles Revenue → COGS → gross profit → operating profit → net profit, accruals/matching principle, prepayments and accruals, depreciation (straight-line and reducing balance), bad debts. 3.Lecture 3– Financial Statement Analysis and Ratios All major ratio categories: Profitability (gross, operating, net margins, ROA) Efficiency (asset turnover, inventory/receivables/payables days) Liquidity (current and quick ratios) Gearing/leverage (debt-to-equity, interest coverage) Plus Operating Cash Cycle and red flags. 4.Lecture 4 – Cash Flow Statement Why profit ≠ cash, three sections (operating/investing/financing), indirect method adjustments (add back depreciation, working capital changes), common red flags. 5.Lecture 5 – Time Value of Money and Investment Appraisal Compounding/discounting, present value formula, Net Present Value (NPV) + decision rule, meaning of discount rate, Payback Period (and why it is inferior to NPV). Format and Style Designed like real handwritten notes (arrows, boxes, bullet points, bold highlights) Ready to copy into GoodNotes/Notability or print and trace Every section includes quick-review questions and exam tips Formulas written exactly as you would draw them in the exam Purpose One complete, beautiful, high-yield revision pack that takes you from “What is a balance sheet?” all the way to “Should we accept this project based on NPV?” Perfect for final revision or as your main study companion. In short: Your entire managerial finance and accounting core, distilled, visual, and fully exam-optimised.