Finance and Accounting strategy

This PowerPoint, “Finance and Accounting Strategy – Complete Study Guide,” is a comprehensive Year 13 Cambridge A-Level Business resource that teaches how to use financial data for strategic decision-making.

It is structured into eight clear chapters:

1. Introduction to Accounting Data – Presents the three pillars of financial assessment: current performance, finance availability, and competitive comparison.
2. The Annual Report – Breaks down its key components (financial statements, chairman’s report, auditors’ report, etc.) with real examples (Apple, Tesco).
3. Who Uses Annual Reports – Explains how different stakeholders (managers, shareholders, banks, government) use reports for different purposes.
4. Ratio Analysis – Teaches trend analysis and inter-firm comparison, emphasizing the importance of industry context.
5. Strategy & Ratios – Shows the cause-and-effect relationship between strategic decisions (debt vs equity, dividends, takeovers, NPD) and financial ratios.
6. Limitations – Critically evaluates 9 key limitations of ratio analysis (historic data, qualitative factors, window dressing, etc.).
7. Practical Analysis Skills – Provides a 4-step systematic approach to ratio analysis: calculate, compare, explain, evaluate.
8. Exam Strategy – Breaks down command words (define, calculate, analyse, evaluate) and offers tips for structuring high-mark answers.

Perfect for A-Level students and teachers looking to build strong analytical skills, understand the strategic use of financial data, and excel in exam questions involving ratio analysis and evaluation.