Business Studies - 0450 CIE

Why And How Accounts Are Used:

Muhtasari

A business's accounts are not just for the tax office. Banks, investors, managers, suppliers, workers and the government all pore over them, each asking a different question: Can they repay us? Is it worth investing? Is my job safe? Ratio analysis turns the raw figures into answers.

In this lesson you will learn the different users of accounts and what each needs to know, and how ratio results, profitability and liquidity, help them decide whether to lend to, invest in or trade with a business.

Malengo

  1. Needs of different users of accounts and ratio analysis
  2. How users of accounts and ratio results might use information to help make decisions, e.g. whether to lend to or invest in the business

Maelezo ya Somo

Accounts let outsiders judge a business they cannot see inside. A bank decides whether to lend, an investor whether to buy shares, a supplier whether to give credit, all from the accounts and the ratios drawn from them. Examiners ask who uses accounts, why, and how ratios inform their decisions.

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Tathmini ya Somo

Hongera kwa kukamilisha somo la Why And How Accounts Are Used:. Sasa kwa kuwa umechunguza dhana na mawazo muhimu, ni wakati wa kuweka ujuzi wako kwa mtihani. Sehemu hii inatoa mazoezi mbalimbali maswali yaliyoundwa ili kuimarisha uelewaji wako na kukusaidia kupima ufahamu wako wa nyenzo.

Utakutana na mchanganyiko wa aina mbalimbali za maswali, ikiwemo maswali ya kuchagua jibu sahihi, maswali ya majibu mafupi, na maswali ya insha. Kila swali limebuniwa kwa umakini ili kupima vipengele tofauti vya maarifa yako na ujuzi wa kufikiri kwa makini.

Tumia sehemu hii ya tathmini kama fursa ya kuimarisha uelewa wako wa mada na kubaini maeneo yoyote ambapo unaweza kuhitaji kusoma zaidi. Usikatishwe tamaa na changamoto zozote utakazokutana nazo; badala yake, zitazame kama fursa za kukua na kuboresha.

  1. Which user of accounts most wants to know if a loan can be repaid? A. a customer B. a bank C. a competitor's customer D. a tourist Answer: B
  2. Revenue is $500,000 and gross profit is $200,000. The gross profit margin is: A. 25% B. 40% C. 60% D. 250% Answer: B
  3. ROCE is calculated as: A. net profit / revenue x 100 B. net profit / capital employed x 100 C. current assets / current liabilities D. gross profit / inventories Answer: B
  4. The current ratio measures a firm's: A. profitability B. liquidity C. market share D. number of staff Answer: B
  5. The acid test ratio differs from the current ratio because it: A. adds inventories B. removes inventories from current assets C. uses revenue D. ignores liabilities Answer: B

Inapatikana kwenye programu ya Green Bridge

Pakua programu ya Green Bridge CBT kwenye simu yako au kompyuta yako ili kupata maelezo kamili ya masomo, maswali ya mazoezi, na mengi zaidi.

Maelezo kamili ya masomo yenye michoro
Msaidizi wa kujifunza wa AI
Soma bila mtandao, wakati wowote, mahali popote
Inapatikana kwa Android, Windows, macOS, na Linux

Inapatikana kwenye programu ya Green Bridge

Pakua programu ya Green Bridge CBT kwenye simu yako au kompyuta yako ili kupata maelezo kamili ya masomo, maswali ya mazoezi, na mengi zaidi.

Maelezo kamili ya masomo yenye michoro
Msaidizi wa kujifunza wa AI
Soma bila mtandao, wakati wowote, mahali popote
Inapatikana kwa Android, Windows, macOS, na Linux

Fanya Mazoezi ya Maswali ya Majaribio

Ungependa kufanya mazoezi ya maswali ya majaribio kuhusu Why And How Accounts Are Used:? Pakua programu ya Green Bridge CBT ili kupata maswali ya majaribio na tathmini kamili za mazoezi kuhusu mada hii.

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