ICAEW Institute of Chartered Accountants in England and Wales Corporate Reporting - Revision notes Ideal for students Ideal for teachers and private tutors Exam advice IAS 1 Presentation of Financial Statements IAS 34 Interim Financial Reporting IAS 21 The Effects of Foreign Exchange Rates IAS 29 Reporting Hyperinflationary Economies IAS 2 Inventories IAS 16 Property, Plant and Equipment IAS 36 Impairment of Assets IAS 10 Events After the Balance Sheet Date IAS 38 Intangible Assets IAS 37 Provisions IAS 23 Borrowing Costs IAS 20 Government Grants IAS 24 Related Party Transactions IAS 8 Accounting Policies IFRS 5 Discontinued Operations IFRS 8 Operating Segments IFRS 4 Insurance Contracts IFRS 6 Mineral Resources IAS 40 Investment Property IAS 41 Agriculture IAS 19 Employee Benefits IAS 33 Earnings Per Share IFRS 2 Share Based Payments IFRS 3 Business Combinations Leases Financial Instruments Impairment of Financial Assets Hedge Accounting Consolidated Financial Statements Investments in Associates Interest in Joint Ventures Business Strategy Analysis Sale and leaseback Ratios Key audit risks Accounting errors Going concern Ethics Foreign currency Exam question and illustrative answer with revision notes

A Level Maths - Revision Notes AQA, EDEXCEL, OCR Ideal for students Ideal for teachers and private tutors Factor Theorem Remainder Theorem Sine rule, Cosine rule, area of a triangle Exponentials and Logarithms - functions, laws of logs, exponential function, natural logarithm Coordinate Geometry - distance between two points, midpoint of a line joining two points, gradient of a line joining two points, parallel and perpendicular lines, equation of a line using one point and the gradient Circles - equation of a circle Radians - arc length, area of a sector Series - geometric progressions, sum of a geometric progression, sum of infinity of a geometric progression Sin, Cos and Tan - sine, cosine and tangents of common angles, quadrants and the cast rule, related angles, graphs Differentiation - increasing and decreasing functions, stationary points, maximum/minimum/point of inflection Trigonometry identities Solving equations Area under a curve - definite integrals Functions - domain and range, one to one, composing functions, inverse of a function, graphs, modulus function Iteration Transforming graphs Sec, Cosec, Cot - Pythagorean identities, trigonometric equations, proving identities Product and quotient rules - differentiation of trigonometric functions

A Level Maths - Revision Notes AQA, EDEXCEL, OCR Ideal for students Ideal for teachers and private tutors Modelling Acceleration - suvat equations, acceleration due to gravity Newton’s Laws of Motion - Forces, Newton’s First Law, Newton’s Second Law, Weight and Mass, Newton’s Third Law Vectors - unit vectors, adding vectors, magnitude of a vector, resolving a vector Using Newton’s Laws - Solving problems Moments - couples Impulse and momentum - momentum, impulse, conservation of momentum Coefficient of friction - limiting equilibrium, the coefficient of friction

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?

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 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

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

ICAEW Institute of Chartered Accountants in England and Wales Case Study - Template mark schemes for executive summary and all requirements Ideal for students Ideal for teachers and private tutors 16 pages Executive summary Requirement 1 Requirement 2 Requirement 3

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 Strategic Business Management - Revision notes Ideal for students Ideal for teachers and private tutors Exam advice Exam question and illustrative answer with revision notes Strategic analysis tools SWOT PESTEL Porter’s Five Forces Product Life Cycle BCG Matrix Ansoff’s Matrix Strategic, Operational, Financial Costing systems Break even analysis International expansion Investment appraisal Discounted cash flows Internal rate of return Cost of capital WACC Business valuation Hedging strategies Foreign currency risk Interest rate risk Strategic, operational & financial issues and risks Financing Financial restructuring Acquisition risks Unquoted companies Non current assets held for sale Present value Synergies Due diligence Impairment Brands Positioning strategies Horizontal integration

ICAEW Institute of Chartered Accountants in England and Wales Case Study - Revision Notes Ideal for students Ideal for teachers and private tutors Executive summary Requirement 1 - Financial statement analysis Requirement 2 - Financial data analysis Requirement 3 - Operational and strategic analysis including ethical awareness Exam advice

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

A Level Business 65 Exam and Exam-Style Questions Illustrative & Exemplar Answers 106 pages AQA, EDEXCEL, OCR Ideal for students Ideal for teachers and private tutors

A Level Business - Revision Notes 162 pages AQA, EDEXCEL, OCR Ideal for students Ideal for teachers and private tutors Advice on report formats, essay writing, exam technique Definitions of key business terms Accounting and Finance Marketing People External influences Objectives and strategy Operations management

GCSE English AQA, EDEXCEL, OCR Ideal for students Ideal for teachers and private tutors Dorian Gray Analysis of Dorian’s moral decline and how Oscar Wilde shows his changed personality

GCSE English AQA, EDEXCEL, OCR Ideal for students Ideal for teachers and private tutors Dorian Gray Analysis of who is most to blame for Dorian’s moral decline.

GCSE English AQA, EDEXCEL, OCR Ideal for students Ideal for teachers and private tutors Merchant of Venice Shylock - analysis of how might productions of the play portray this character

GCSE English AQA, EDEXCEL, OCR Ideal for students Ideal for teachers and private tutors Dorian Gray Analysis of who is most to blame for Dorian’s moral decline.