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A Level · Business Studies · Chapter 25
Ch 25 Financial Statements and Analysis of Published Accounts: complete notes
Neat, exam-ready notebook-style notes for Ch 25 Financial Statements and Analysis of Published Accounts, following the Cambridge A Level 9609 syllabus, AS and A Level. This chapter is part of the complete A Level Business 9609 Complete Notes: All 26 Chapters, AS and A Level (Cambridge 2026–2028).
Free preview: Ch 25 Financial Statements and Analysis of Published Accounts notes
A quick look at the chapter from our A Level Business Studies notes. The full chapter notes have the detailed explanations, diagrams and practice questions with answers.
Topics in this chapter
- The relationships between the two statements
- 10.2.1 Liquidity ratios
- 10.2.2 Profitability ratios
- 10.2.3 Financial efficiency ratios
- 10.2.4 Gearing ratio
- 10.2.5 Investment ratios
“I can” checklist: what you must be able to do
- explain the purpose and contents of both statements
- amend a statement for a given change and state the impact
- link retained earnings, depreciation and inventory across the statements
- value inventory at the lower of cost and NRV
- calculate straight-line depreciation and its impact
- calculate and interpret liquidity and profitability ratios
- calculate and interpret efficiency and gearing ratios
- calculate and interpret P/E, dividend yield and dividend cover
- recommend methods of improving each group of ratios
- write 8, 12 and 20-mark answers with the right balance of AO1–AO4
What is inside the full chapter notes
- Concept notes, one set of published accounts analysed with every syllabus ratio, and 8 worked examples
- Exam skills for Papers 3 and 4; common mistakes from the examiner report
- 20 quick-check multiple-choice questions, explained
- A Paper 3 style case with 8, 16 and 12-mark questions and a Paper 4 style 20-mark essay, all with mark schemes
- Quick-reference table, "I can" checklist
What you get in the pack
- All 26 chapters of the Cambridge International AS & A Level Business 9609 syllabus (exams 2026–2028): enterprise, business structure and size, objectives and stakeholders, human resource management, motivation, leadership, marketing and market research, operations, inventory and quality, finance, cash flow, costs and break-even, budgets, external influences, strategy, organisational structure, communication, marketing strategy, location and scale, financial statements and ratios, investment appraisal
- Every syllabus statement covered in order, each marked AS or A Level, with clear notes, tables and diagrams drawn for these notes
- 8 worked examples in every chapter: calculations and model answers that show how to earn the marks
- Exam skills for every paper (command words, how AO1–AO4 marks are earned) and common mistakes taken from Cambridge examiner reports
- 20 quick-check multiple-choice questions per chapter with answers and explanations
- Original exam-style questions in the style of Papers 1–4 (short answers, essays and case studies) with full levels-based mark schemes (no past-paper reprints)
- Quick-reference sheet and an "I can" checklist at the end of every chapter
- Colour PDF and a black and white copy of every chapter for printing
- Independent notes; not endorsed by or affiliated with Cambridge University Press & Assessment
All chapters in this pack
- Ch 1 Enterprise
- Ch 2 Business Structure
- Ch 3 Size of Business
- Ch 4 Business Objectives and Stakeholders
- Ch 5 Human Resource Management
- Ch 6 Motivation and Management
- Ch 7 The Nature of Marketing
- Ch 8 Market Research
- Ch 9 The Marketing Mix
- Ch 10 The Nature of Operations
- Ch 11 Inventory Management, Capacity Utilisation and Outsourcing
- Ch 12 Business Finance and Sources of Finance
- Ch 13 Forecasting and Managing Cash Flows
- Ch 14 Costs and Break-even Analysis
- Ch 15 Budgets and Variances
- Ch 16 External Influences on Business Activity
- Ch 17 Business Strategy
- Ch 18 Organisational Structure
- Ch 19 Business Communication
- Ch 20 Leadership and HRM Strategy
- Ch 21 Marketing Analysis
- Ch 22 Marketing Strategy
- Ch 23 Location and Scale
- Ch 24 Quality Management and Operations Strategy
- Ch 25 Financial Statements and Analysis of Published Accounts
- Ch 26 Investment Appraisal and Finance and Accounting Strategy