Public learning track
Liquidity and Working Capital Analysis
4 lessons
Goal
Calculate, interpret, and evaluate liquidity ratios and working capital efficiency to assess short-term business survival and cash cycles.
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Evaluating Overtrading and Liquidity Crises
4 lessons
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Standards Covered
- ACC-8.1General Certificate of Education Advanced Level (UK A-Level) · Accounting · Year 13 (A2 Level) · Grade 11calculation and interpretation of financial measures and ratios
- ACC-8.2General Certificate of Education Advanced Level (UK A-Level) · Accounting · Year 13 (A2 Level) · Grade 11appraising business performance by using financial statements and ratios focusing on the issues of profitability, liquidity, efficiency and capital structure
Curriculum Framework
11th Grade · UK A-Level
1
4 lessons
Liquidity and Working Capital Analysis
Calculate, interpret, and evaluate liquidity ratios and working capital efficiency to assess short-term business survival and cash cycles.
2
4 lessons
Profitability and Asset Efficiency Analysis
Calculate, break down, and interpret profitability and asset utilisation ratios to appraise business operational success and returns.
3
4 lessons
Capital Structure and Gearing Analysis
Appraise capital structure, financial gearing, and long-term solvency to evaluate business financial risk and funding stability.
4
3 lessons
Investment and Shareholder Ratio Analysis
Calculate and interpret stock market and shareholder ratios to assess investment appeal and equity valuation.
5
4 lessons
Cash Flow Dynamics and Transaction Effects
Distinguish between cash flow and accounting profit and evaluate how individual transactions impact profitability versus liquidity.
6
4 lessons
Limitations and Qualitative Aspects of Financial Analysis
Critically assess the inherent limitations of financial statements, accounting conventions, and ratio analysis when evaluating corporate performance.
7
5 lessons
Holistic Business Performance Appraisal
Synthesise financial ratios, trend analysis, inter-firm benchmarking, and management accounting data to deliver balanced stakeholder appraisals.