Delivery of this unit should include a variety of methods that use a range of sources and resources to enable learners to gain a wider knowledge and appreciation of the accounting function. Accounting is a vital part of any organisation that deals with money or monetary worth. Learners should be en...
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For P4, learners will describe the purpose and use of the trading, profit and loss account and balance sheet. They will also explain how gross profit and net profit are calculated by indicating the kinds of income and expenditure that are included. Learners will be presented with a trading and profi...
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Add to cartFor P4, learners will describe the purpose and use of the trading, profit and loss account and balance sheet. They will also explain how gross profit and net profit are calculated by indicating the kinds of income and expenditure that are included. Learners will be presented with a trading and profi...
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For M1, learners should comment on the cash flow, highlighting any problems that are evident, such as a shortage of cash as a result of costly capital expenditure in one month. For D1, learners will make appropriate recommendations to solve the cash flow problems, such as retiming large payments or ...
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Add to cartFor M1, learners should comment on the cash flow, highlighting any problems that are evident, such as a shortage of cash as a result of costly capital expenditure in one month. For D1, learners will make appropriate recommendations to solve the cash flow problems, such as retiming large payments or ...
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To achieve P1, learners will describe clearly the main purpose of accounting for an organisation. The description may be brief but it should be accurate and should incorporate the recording of historical data to be able to check on financial performance and position, as well as the planning aspect o...
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Add to cartTo achieve P1, learners will describe clearly the main purpose of accounting for an organisation. The description may be brief but it should be accurate and should incorporate the recording of historical data to be able to check on financial performance and position, as well as the planning aspect o...
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For P3, learners should construct a twelve-month cash flow forecast from the information given in a scenario, accurately calculating each month’s receipts, payments, opening and closing balances.
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Add to cartFor P3, learners should construct a twelve-month cash flow forecast from the information given in a scenario, accurately calculating each month’s receipts, payments, opening and closing balances.
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For P5, learners will outline clearly what is meant by the terms profitability, liquidity and efficiency. That description will include the meaning and relevance of each ratio. For M2, learners will identify the accounting ratios they will use to measure profitability, liquidity and efficiency and w...
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Add to cartFor P5, learners will outline clearly what is meant by the terms profitability, liquidity and efficiency. That description will include the meaning and relevance of each ratio. For M2, learners will identify the accounting ratios they will use to measure profitability, liquidity and efficiency and w...
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