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M1 - analyse the cash flow problems a business might experience D1 - justify actions a business might take when experiencing cash flow problems

P5 - perform ratio analysis to measure the profitability, liquidity and efficiency of a given organisation M2 - analyse the performance of a business using suitable ratios. D2 - evaluate the financial performance and position of a business using ratio analysis.

P4 - prepare a profit and loss account and balance sheet for a given organisation

P1 - describe the purpose of accounting for an organisation P2 - explain the difference between capital and revenue items of expenditure and income

P5 - explain the legal and ethical issues in relation to the use of business information P6 - explain the operational issues in relation to the use of business information

P4 - evaluate the external corporate communications of an existing product or service

P2- present complex internal business information using three different methods appropriate to the user’s needs

D1 - evaluate the influence different stakeholders exert in one organisation

M1 - explain the points of view of different stakeholders seeking to influence the aims and objectives of two contrasting organisations

P6 - describe how political, legal and social factors are impacting upon the business activities of the selected organisations and their stakeholders.