GCSE History AQA, EDEXCEL, OCR Ideal for students Ideal for teachers and private tutors Western Front Stalemate The following were equally important reasons why the stalemate on the Western Front was finally broken: • New technology like the tank • The American entry into the war • The blockading of German ports • The German Offensive in March 1918 Explain how far you agree with this statement.

Economics for Business Example and illustrative analysis of an economy Example and illustrative analysis of a business Ideal for students Ideal for teachers and private tutors Ideal for university Assess the past and current performance and future prospects for the economy focusing on the key aggregates. Assess the vulnerability of a business and its degree of exposure to macroeconomic shocks. Briefly advise the business on an appropriate strategy to manage uncontrollable macroeconomic shocks from the global recession and any recovery that takes place. GDP Unemployment Exchange rate Inflation Interest rates Balance of payments

University - Taxation Ideal for students Ideal for teachers and private tutors UK Origins of taxation Tax development Defining taxation Why does the government impose tax Elements of tax - base Elements of tax - rate Elements of tax - taxpayer Desirable characteristics of a tax system UK tax revenue Government spending Your money and how they spend it Differences in taxing the rich & poor Incomprehensible and complex tax system Public spending Financial transaction taxes - advantages, disadvantages, solution 30 calculation exam style questions & answers for personal and business taxation

University - Organisation Behaviour - Revision Notes Ideal for students Ideal for teachers and private tutors Taylor and scientific management Ritzer’s McDonaldization Thesis Ford and The Assembly Line Taylorism Fordism Marxist critique Weber and Bureaucracy Authority Instrumental vs value rationality Hawthorne experiments Unitarist perspective Human relations Schein’s Types of Man Maslow’s Hierarchy of needs McGregor’s Theory X and Y Pluralist perspective Integrationist Interactionist Radical Marxism Marxist theory and perspective Marx’s labour theory of value Deskilling thesis New technology and organisational behaviour Groups and team working Leadership Motivation and job design To what extent, if at all, does pay motivation - illustrative and exemplar answer

Information Systems - Revision Notes Exam Style Questions and Illustrative & Exemplar Answers 256 pages Ideal for students Ideal for teachers and private tutors Ideal for university Importance and fundamental concepts of information systems in organisations Data, information, knowledge information systems Technology infrastructure Adding value Stakeholders Social, economic, political, legal, cultural and ethical contexts Protecting personal data Data privacy Data protection act Sarbanes-Oxley Act Intellectual property Information economy Semiotics Enterprise wide systems ERP systems Knowledge management Knowledge management systems Customer relationship management (CRM) systems E-business models Corporate strategy Cultures Outsourcing In-house IT governance Managing change and implementation Information systems security and evaluation Risk management Information security standards Costs Business cases Knowledge - managing knowledge effectively to leverage strategic potential, different characteristics and types of knowledge, addressing difficulties and challenges in relation to managing knowledge.

Accounting Theory - Revision Notes Exam Style Question and Illustrative & Exemplar Answer Ideal for students Ideal for teachers and private tutors Ideal for university Types of theory Epistemological positions Positivism Anti-positivism Objectivism Interpretivist Normative accounting Regulation and legitimacy theory Free market perspective Private economic based incentives Market for managers Market for corporate takeovers Pro-regulation perspective Public interest theory Capture theory Economic interest group theory Systems oriented theories Political economy theory Classical political economy theory Bourgeois political economy theory Legitimacy theory Social contract Accounting profession, regulation and ethics UK regulation IASB Risk audit Ownership and governance of audit firms Stewardship Accrual accounting Standard setting Fair value Prudence Positive accounting theory Agency relationship Political costs hypothesis Management costs hypothesis Compliance hypothesis Debt hypothesis Anti-regulation Regulation and co-ordination of internal organisational performance

Business in Social and Political Context - Revision Notes Ideal for students Ideal for teachers and private tutors Ideal for university Clusters Networks Tacit knowledge Network theory Institutions Networks and markets Governance Government General governance Corporate governance Markets, law Markets without law - the shadow economy The informal economy Taxation Standards Accounts and accountability Government involvement Market failure Barriers to entry and exit Firms as governance makers as well as takers De-regulation Corporate responsibility Corporate citizenship Globalisation Global supply chains Codes of conduct Corruption United Nations Global Compact

To what extent could emigration impact on Poland’s national competitiveness and attractiveness? Migration trends Workforce Brain drain Job creation Role of governments Competitive advantage of nations Regional integration Cultures

University - Finance - Revision Notes and Questions 379 pages (various modules) Ideal for students Ideal for teachers and private tutors Questions & Answers throughout Exam style questions and illustrative answers Formulae Derivations Financial management Financial arithmetic Financial mathematics Financial markets and instruments Market efficiency Project appraisal Cost of capital Working capital management Company financing Capital structure Dividend policy Payout policy Shareholder value Valuing shares Stock valuation Exchange rates Decision making under uncertainty Inter-temporal consumption/investment Risk and return Diversification Optimal asset allocation Portfolio theory with risky assets (including a risk free asset) Capital asset pricing model Asset pricing Bond pricing Futures and forwards Options Corporate Finance Capital budgeting Derivatives pricing Real options Public offerings Behavioural Finance Derivatives and financial risk management Continuous discounting Binomial option pricing Credit derivatives Credit default swaps (CDS) Value at risk

University - Management Accounting - Revision Notes & Questions 274 pages Ideal for students Ideal for teachers and private tutors Questions & Answers throughout Exam style questions and illustrative answers Direct costs Indirect costs Overheads Product costs Period costs FIxed costs Variable costs Stepped fixed costs Semi-variable costs Opportunity costs Sunk costs Cost-Volume-Profit analysis Contribution Break even point Sensitivity analysis Contribution margin Target sales Margin of safety Operating leverage Special price decisions Make or buy decisions Limiting factors Product costing Standard costs Absorption costing Apportionment Overhead rates Under absorption Over absorption Marginal costing Activity based costing Price elasticity Cost plus pricing Target costing Planning and budgetary control frameworks Sales budget Production budget Purchases budget Labour budget Cash budget Zero based budgeting Activity based budgeting Responsibility centres Cost centres Revenue centres Profit centres Investment centres Variance analysis - materials (price and usage), labour (rate and efficiency), fixed production overhead, variable production overhead, sales, market share, market size Flexed budgeting

University - International Financial Management - Revision Notes 120 pages Ideal for students Ideal for teachers and private tutors Questions & Answers throughout Fixed vs flexible exchange rate regimes Direct quotation Indirect quotation Appreciation Depreciation Cross exchange rates Bid-ask spread Spatial arbitrage Triangular arbitrage Perfect capital markets Arbitrage Speculation Covered interest parity Covered interest Arbitrage Uncovered interest parity Uncovered interest Arbitrage Purchasing power parity Relative Purchasing power parity Absolute Purchasing power parity Real exchange rate Big Mac Index Real effective exchange rate Fisher hypothesis Balance of payments Current account Capital account Reserves Current account deficit Exchange rate determination Flow approach Stock approach Exchange rate forecasting Open economy identity Net international investment account (NII) Quantity theory of money Flexible price model Sticky price model Variance Covariance Correlation

University - Accounting & Financial Reporting - Revision Notes and Questions 616 pages (various modules) Ideal for students Ideal for teachers and private tutors Questions & Answers throughout Exam style questions and illustrative answers Organisations Conceptual Framework Regulatory framework Accounting concepts Accounting policies Income statement Statement of financial position Recording financial transactions Ledgers Books of prime entry Double entry Financial accounting Adjustments Controls Inventory Dividends Depreciation Accruals Prepayments Bad and doubtful debts Bank reconciliations Trial balance Control accounts Statement of changes in equity Cash flow statements Interpreting and comparing financial reports/statements Ratios Annual report Users of financial information Window dressing Creative accounting Social Accounting Corporate governance Auditing Social and environmental reporting Working capital Audit report opinion UK Companies Act 2006 True and fair Revenue recognition IAS 33 Earnings per share (EPS) Accounting for non-current tangible assets IAS 16 Property, Plant and Equipment (PPE) IAS 23 Borrowing Costs Revaluation Fair value IAS 40 Investment Property IAS 20 Government Grants IAS 36 Impairment of Assets IFRS 5 Non Current Assets Held for Sale and Discontinued Operations IAS 38 Intangible assets Goodwill Business combinations IAS 2 Inventories Accounting for construction/long term contracts IAS 10 Events after the reporting period IAS 37 Provisions, Contingent liabilities and assets Onerous contracts IFRS 8 Operating Segments Segment reporting IAS 8 Accounting policies, changes in accounting estimates and errors Changes in accounting policies Consolidated financial statements Control Associates Parent Subsidiary Equity method of accounting Joint ventures Accounting for Taxation IAS 12 Income Taxes Deferred tax Non-controlling interest (NCI)

Book Review - Creating a World Without Poverty: Social Business and the Future of Capitalism by Muhammad Yunus Author’s background Content summary Fundamental concept Content and evidence Style and structure

GCSE History AQA, EDEXCEL, OCR Ideal for students Ideal for teachers and private tutors Western Front Stalemate Why did a stalemate develop on the Western Front?

Economics of Strategy Illustrative analysis of a business Ideal for students Ideal for teachers and private tutors Ideal for university Assess the relative performance of a business since 2004 compared with an industry average or a competitor. Briefly set out its vulnerability and its main exposures. Identify the key elements of its business strategy and assess its effectiveness in a) raising profits and b) mediating the impact of macroeconomic exposures. Vulnerability SRATC curves Economic graphs throughout Macro exposure Market exposure Supernormal profits Price positioning Price elasticity of demand Product range Differentation Customer relationship management Brand development

ICAEW Institute of Chartered Accountants in England and Wales Financial Accounting & Reporting Ideal for students Ideal for teachers and private tutors Exam questions and illustrative answers with revision notes Consolidation Goodwill Joint arrangements Joint control Equity method of accounting Provisions for unrealised profits Fair value adjustments Deferred consideration Non-controlling interest (NCI) Consolidated retained earnings IFRS 5 Non-current assets held for sale and discontinued operations Disposal of a subsidiary Dividend income Deferred income Foreign currency Abandonment of non-current assets Inventory valuation IAS 16 Property, plant and equipment IAS 23 Borrowing costs IAS 20 Government grants Ethics

ICAEW Institute of Chartered Accountants in England and Wales Audit and Assurance - Revision notes Ideal for students Ideal for teachers and private tutors Integrity Client acceptance Audit risks - by financial statement caption/area Audit procedures - by financial statement caption/area & by IFRS/standards Control deficiencies - consequences and recommendations ISA 220 ISQC1 Independence Objectivity Non-audit services Ethical Standard 5 Ethical Standard 4 Business risks Inherent risks Acquisition risks Controls - risks, assertions, control activities, procedures Controls - IT environment, application controls New audits Ethics - principles, threats & safeguards, conflicts of interest, regulatory requirements, conflict resolution, disclosure of information, taxation, tax evasion, tax avoidance, money laundering, ethical standards, changes in appointment, fraud, duty to report misconduct, concepts Corporate governance - corporate governance code, stewardship code, Turnbull report, Audit Committee, Sarbanes-Oxley Act (SOX), Auditor’s responsibilities Planning & risk assessment Audit evidence Audit completion Reporting on agreed upon procedures Directors’ loans Assurance and related services Insolvency Winding up calculations Small company audits Business structures and global enterprises Exam questions and illustrative answers with revision notes

ICAEW Institute of Chartered Accountants in England and Wales Business Planning - Taxation - Revision notes Ideal for students Ideal for teachers and private tutors Exam questions and illustrative answers with revision notes Employment income - taxable and exempt benefits, termination payments, share schemes (unapproved) Pensions schemes - occupational, personal Personal tax - international aspects - domicile, residence, split year treatment, overseas aspects of income tax, overseas aspects of capital gains tax, tax planning Associated companies Change in ownership Employment vs self-employment, Intermediaries Group relief Consortium relief Chargeable gains groups Overseas business Double taxation relief (DTR) Unrelieved foreign tax (UFT) Ethics Choice of business structure

Economics for Business and Strategy - Revision Notes 68 Exam Style Questions and Illustrative & Exemplar Answers -172 pages Ideal for students Ideal for teachers and private tutors Ideal for university Economic graphs throughout Inputs, outputs and efficiency - constant returns production function, decreasing returns to labour, increasing returns to labour, production possibility frontier, Costs and vulnerability in the short run Exposure - the firm and its product markets - demand, supply and equilibrium, market demand curve, price elasticity of demand, own price elasticity, elasticity and inelasticity, determinants of price elasticity, price elasticity in practice, cross price elasticity of demand Competition, market power - supply curve, free markets and price controls, business in a perfectly competitive market, optimal output in perfect competition, profit maximising level of output, market supply curve, short run supply curve Macroeconomics - demand side shocks, GDP (real and nominal) Macroeconomic exposure - aggregate demand, circular flow of income, exogenous demand, endogenous demand, consumer and investment goods, consumption function, investment function, equilibrium GDP, the multiplier, savings function Open economy and aggregate demand - net exports, GDP, exports, imports, export and import functions, balance of trade Exchange rate - real, nominal, supply curve, demand curve Governments - externalities, positive and negative externalities, taxation, the multiplier with tax, aggregate demand and GDP, indirect tax cuts, fiscal stimulus Aggregate supply, aggregate demand, price inflation and balance of trade - demand, GDP and capacity, Phillips and aggregate supply curves, Aggregate Demand curve and inflation, trade balance/balance of trade Marginal cost curve Average Total cost curve Opportunity cost Unemployment and employment Savings Aggregate savings rate Interest rates Public spending Supply shocks Demand shocks Trade deficit Inflation Monopolistic competition Monopoly Indifference curves Oligopoly Collusion Social costs of a monopoly Cartels Regulators Government failure Capital accumulation

Quantitative Analysis - Revision Notes 133 pages Ideal for students Ideal for teachers and private tutors Ideal for university Statistics Statistical modelling Modelling process Data presentation - constructing a chart, classification of data Descriptive statistics - summation notation, averages (mean, median, mode - advantages & disadvantages), spread (variance, standard deviation, range - advantages & disadvantages), histograms Probability, probability rules and Bayes’ Theorem - types of probability, nature of events (mutually exclusive, independent, dependent), dependent events and conditional probabilities, non-mutually exclusive events, addition rule, multiplication rule Decision trees and expected values of perfect information and sample information - probability tree, decision tree, sensitivity analysis Probability distributions - Binomial and Poisson - Discrete probability distributions - random variable, properties, formula, requirements, mean, variance, examples of applications Probability distributions - Normal - continuous probability distributions, properties, standard deviation, variance, curves, z-tables, standardising normal distributions, Z-transformation Probability distributions - Approximations Sampling Confidence intervals Chi-squared test Correlation Regression Optimisation - linear programming Simulation Network analysis/critical path analysis Inventory management/stock control Time series analysis Hypothesis testing

Business and Company Law - Revision Notes 12 Exam Style Questions and Illustrative & Exemplar Answers 117 pages Ideal for students Ideal for teachers and private tutors Ideal for university The English Legal System Classification of the law - Criminal Law, Civil Law Reference to Acts throughout References to historic cases/precedents throughout Administration of the law - the court system, Magistrates Courts, Crown Courts, County Courts, High Court of Justice, Woolf Reforms, Appeal Courts, European Court of Justice, European Court of Human Rights Sources of English Law - Judicial Precedent/Common Law, Binding and Persuasive Precedents, Hierarchy of Courts and Judicial Precedent, Overruling and Reversing, Legislation, Acts of Parliament, Procedure, Interpretation of Acts of Parliament, literal rule, invitation to treat, golden rule, mischief rule/purposive approach, aids to interpretation, extrinsic aids, European Law Legal personnel - solicitors, barristers, suing the legal profession, immunity Contract law - the offer, acceptance, consideration, accord and satisfaction (common law exception), promissory estoppel (equitable exception), intention to create legal relations, capacity to make a contract, purpose, Discharge of a contract Promoters and Pre-Incorporation contracts - statutory duty Post incorporation - power to bind and represent the company Distributions and maintenance of capital - rule against the purchase of own shares, Rules governing distributions, Reductions of capital, Redeemable shares Articles of association - alterations, remedies Shareholder voting rights - resolutions Variation of share rights- type of shares, voting rights, variation of voting rights, statutory right to object Protection of Members against unfair prejudice - petition to wind up the company Retention of title clauses Fraudulent trading Wrongful trading Insider dealing and market manipulation - insiders, inside information, insider trading, market abuse, sanctions, defences, insider dealing, restrictions on insiders, penalties