Further Details
The business background.
What factors affect business performance?
Corporate objectives.
The effect of strategy and objectives on financial decisions.
Funding the company.
Understanding the financial picture.
The annual accounts: the profit and loss (or income and expenditure) account and the balance sheet.
Calculating depreciation and its impact on profit.
The importance of cash flow to business survival.
Fixed and variable costs in decision-making.
Key ratios to understand the business.
Capital investment appraisal.
4 methods of appraising an investment decision.
Guide price
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