Business Studies - 0450 CIE

Why And How Accounts Are Used:

Akopọ

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.

Awọn Afojusun

  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

Akọ̀wé Ẹ̀kọ́

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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Gba ohun elo Green Bridge CBT sori foonu tabi kọmputa rẹ lati ri awọn akọsilẹ ẹkọ ni kikun, awọn ibeere adaṣe, ati diẹ sii.

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Ìdánwò Ẹ̀kọ́

Oriire fun ipari ẹkọ lori Why And How Accounts Are Used:. Ni bayi ti o ti ṣawari naa awọn imọran bọtini ati awọn imọran, o to akoko lati fi imọ rẹ si idanwo. Ẹka yii nfunni ni ọpọlọpọ awọn adaṣe awọn ibeere ti a ṣe lati fun oye rẹ lokun ati ṣe iranlọwọ fun ọ lati ṣe iwọn oye ohun elo naa.

Iwọ yoo pade adalu awọn iru ibeere, pẹlu awọn ibeere olumulo pupọ, awọn ibeere idahun kukuru, ati awọn ibeere iwe kikọ. Gbogbo ibeere kọọkan ni a ṣe pẹlu iṣaro lati ṣe ayẹwo awọn ẹya oriṣiriṣi ti imọ rẹ ati awọn ogbon ironu pataki.

Lo ise abala yii gege bi anfaani lati mu oye re lori koko-ọrọ naa lagbara ati lati ṣe idanimọ eyikeyi agbegbe ti o le nilo afikun ikẹkọ. Maṣe jẹ ki awọn italaya eyikeyi ti o ba pade da ọ lójú; dipo, wo wọn gẹgẹ bi awọn anfaani fun idagbasoke ati ilọsiwaju.

  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

O wa lori ohun elo Green Bridge

Gba ohun elo Green Bridge CBT sori foonu tabi kọmputa rẹ lati ri awọn akọsilẹ ẹkọ ni kikun, awọn ibeere adaṣe, ati diẹ sii.

Awọn akọsilẹ ẹkọ ni kikun pẹlu awọn aworan apejuwe
Oluranlọwọ ẹkọ ti AI ṣe agbara rẹ
Kọ ẹkọ laisi intanẹẹti, nigbakugba, nibikibi
O wa lori Android, Windows, macOS, ati Linux

O wa lori ohun elo Green Bridge

Gba ohun elo Green Bridge CBT sori foonu tabi kọmputa rẹ lati ri awọn akọsilẹ ẹkọ ni kikun, awọn ibeere adaṣe, ati diẹ sii.

Awọn akọsilẹ ẹkọ ni kikun pẹlu awọn aworan apejuwe
Oluranlọwọ ẹkọ ti AI ṣe agbara rẹ
Kọ ẹkọ laisi intanẹẹti, nigbakugba, nibikibi
O wa lori Android, Windows, macOS, ati Linux

Ṣe Adaṣe Awọn Ibeere Idanwo Adaṣe

Ṣe o fẹ ṣe adaṣe awọn ibeere idanwo adaṣe nipa Why And How Accounts Are Used:? Ṣe igbasilẹ ohun elo Green Bridge CBT lati wọle si awọn ibeere idanwo adaṣe ati awọn ayẹwo adaṣe kikun fun koko-ọrọ yii.

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