Financial gearing Samenvattingen, Aantekeningen en Examens

How is revenue treated that is receivable 2 years after the goods are delivered? The amount of revenue initially recognised is the amount receivable discounted to present value. Interst is then applied to the receivable as interest income over 2 years IFRS 9 requires investments in equity instruments to be measured and accounted for ( in the absence of any election at initial recognition)? Fair value with changes going through profit or loss What are acceptable methods of accounting for a g...

Break Even When a business generates just enough revenue to cover its total costs Break-Even Point the point at which the costs of producing a product equal the revenue made from selling the product Contribution The amount of money left over after variable costs have been subtracted from revenue. The money contributes towards fixed costs and profit. Margin of Safety the range of output between the break even level and the current level of output, over which profit is made. Contribution p...

AQA A-level BUSINESS 7132/2 Paper 2 Business 2 Version: 1.0 Final Post-Standardisation *Jun* IB/G/Jun23/E13 7132/2 For Examiner’s Use Question Mark 1.1 1.2 1.3 1.4 2.1 2.2 2.3 2.4 3.1 3.2 3.3 3.4 TOTAL Wednesday 7 June 2023 Morning Time allowed: 2 hours Materials For this paper you must have: • a calculator. Instructions • Use black ink or black ball-point pen. • Fill in the boxes at the top of this page. • Answer all questions. • You must answer the q...

AQA A-level BUSINESS Paper 2 Business 2 Wednesday 7 June 2023 Morning Time allowed: 2 hours Materials For this paper you must have: • a calculator. Instructions • Use black ink or black ball-point pen. • Fill in the boxes at the top of this page. • Answer all questions. • You must answer the questions in the spaces provided. Do not write outside the box around each page or on blank pages. • If you need extra space for your answer(s), use the lined pages at...

AQA A Level Business – Definitions 100% Correct Adverse varience When actual costs are higher than budget costs Autocratic When the manager makes all the decisions Bank overdraft The amount that can be overspent on a bank account (be overdrawn) Blake mouton grid The concern for people and production a manager has Boston matrix Product portfolio analysis of a business into 4 categories Branding how consumers recognise and identify with a product Break-Even The point when total sales is eq...

Business Paper 2 - Calculations Edexcel A Level Average Costs Per Unit - ANS Total Production Costs ÷ Total Output (Units) Net Present Value - ANS Cash flow x Discount Factor (Predicted rate of Inflation) Average Rate of Return - ANS Net Return (Profit per annum) ÷ Capital Outlay Cost (start cost) x 100 Payback Period - ANS Costs of Project (Investment) ÷ Net Cash Flow Generated x 12 Revenue - ANS Selling Price x Units Sold Gross Profit - ANS Revenue - Cost of Sales Operating Profit - ANS ...

Financial objectives - ANS-:The specific goals set in relation to the management of an organisation's monetary resources that will enable a company to achieve its corporate objectives Value of Financial Objectives X2 - ANS-Set clear targets = allow for decisions to be made about resource allocation Secure external finance e.g. bank loan or investment Return on Investment - ANS-An investment is expenditure by an organisation on resources that will enable the business to achieve its ob...

CFA Exam 108 Questions with Answers 2023 Equity equals: - CORRECT ANSWER Assets - Liabilities = Equity (4)Shareholders' equity reported on the balance sheet is most likely to differ from the market value of shareholders' equity because: - CORRECT ANSWER B)Some factors that affect the generation of future cash flows are excluded. (8)All of the following are current assets except: - CORRECT ANSWER B)goodwill. (9)The most likely costs included in both the cost of inventory and prope...

What structure for Ethical considerations? Tucker's 5 Questions What structure for deciding strategy on public sector projects Public Sector Portfolio Matrix ACCA - 5 Skills? Commercial Acumen -Judgement - Awareness Analysis -Investigate -Enquire -Consider Communication -Inform -Persuade -Clarify Evaluation -Assess -Estimate -Appraise Scepticim -Probe -Question -Challange What model for environmental? PESTEL 5 Forces National What model for competitiveness? ...

Financial objectives - ANS-:The specific goals set in relation to the management of an organisation's monetary resources that will enable a company to achieve its corporate objectives Value of Financial Objectives X2 - ANS-Set clear targets = allow for decisions to be made about resource allocation Secure external finance e.g. bank loan or investment Return on Investment - ANS-An investment is expenditure by an organisation on resources that will enable the business to achieve its ob...