Every note that covers this specification point.
Business Angel in a Nutshell A business angel is a high-net-worth individual who invests personal funds into early-stage companies in exchange for equity. They typically provide mentoring alongside capital. Key advantages include…
Profitability in a Nutshell Profitability measures how effectively a business turns its revenue into profit after all costs have been deducted. It is not the same as profit itself: a business earning…
Bank Loan in a Nutshell A bank loan is a fixed sum of money borrowed from a bank, repaid over an agreed period with interest. It provides businesses with a lump sum…
Costs in a Nutshell Costs are the total expenses a business incurs to produce and sell its goods or services. They include fixed costs such as rent, variable costs such as raw…
Overdraft in a Nutshell An overdraft is a short-term borrowing facility provided by a bank that allows a business or individual to spend more money than is currently in their account, up…
Profit in a Nutshell Profit is the financial surplus remaining after a business deducts all its costs from its total revenue. It is calculated as total revenue minus total costs. Businesses use…
Share Capital in a Nutshell Share capital is the money a company raises by selling shares to investors. It forms a key source of long-term finance for limited companies, both private (Ltd)…
Revenue in a Nutshell Revenue is the total income a business receives from selling its goods or services before any costs are deducted. It is calculated by multiplying the selling price by…
Trade Credit in a Nutshell Trade credit is a short-term financing arrangement where a supplier allows a buyer to receive goods or services now and pay later, typically within 30 to 90…
Working Capital in a Nutshell Working capital is the difference between a business’s current assets and its current liabilities. It measures whether a firm has enough short-term resources to cover its day-to-day…
Financial Objectives in a Nutshell Financial objectives are specific, measurable monetary targets a business sets to guide its decision-making and measure performance. Common examples include revenue growth, profit maximisation, and return on…
Sale and Leaseback in a Nutshell A sale and leaseback is a financial arrangement where a business sells an asset it owns, such as property or equipment, and then immediately leases it…
