Category Archives: Senior 5 – Contents to study

Senior 5 – Business Studies – Período de Orientación y Evaluación Diciembre 2015

Business Studies S5 – Esquema de contenidos nodales – Dic 2015 Business Studies S5 – Plan de Trabajo – Dic 2015 Activity 1st Term – Business S5 Activity 2nd Term – Business S5 Activity 3rd Term – Business S5  

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Sources of finance

leasing: A legal document (contract) outlining the terms under which one party agrees to rent property from another party. A lease guarantees the lessee (the renter) use of an asset and guarantees the lessor (the property owner) regular payments from the … Continue reading

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Senior 5 Financial Ratio analysis

Profitability ratios ROCE (return on capital employed) = net profit after tax/ capital employed (long term liabilities + equity) It measures how good was the investment assuming only one year as the paying back money for the capital employed in … Continue reading

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Senior 5 Financial Statements: Income Statement

1) Total Revenue / Sales turnover / Net sales : is the value of the total amount of goods and services sold during a period of time (accounting year, quarter) 2) Costs of goods sold/ sales: is the direct cost … Continue reading

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Senior 5 Financial Statements: Balance sheet

Balance sheet (The account records all business assets and liabilities and the value of shareholders’ funds.) 1 Assets (everything that the business has a right to use and sell, owned by it) 1.1 Current assets (Assets that the business will use up or … Continue reading

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