Every note that covers this specification point.
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…
External Finance in a Nutshell External finance is money raised from sources outside a business, such as bank loans, share capital, or venture capital. It allows firms to fund growth, purchase assets,…
Asset Sales in a Nutshell An asset sale occurs when a business sells individual assets rather than the entire company. This could include property, equipment, vehicles, or intellectual property. Asset sales allow…
Retained Profit in a Nutshell Retained profit is the portion of a business’s net profit kept within the company rather than paid out to owners or shareholders. It serves as an internal…
Owner’s Capital in a Nutshell Owner’s capital is the money or assets that a business owner personally invests into their business. It represents the financial stake the owner holds and appears on…
Internal Finance in a Nutshell Internal finance refers to money a business raises from within itself, such as retained profit, sale of assets, or owner’s capital. It avoids external borrowing, meaning no…
Sources of Finance in a Nutshell Sources of finance refer to the different ways a business can raise money to fund its operations, growth, or start-up costs. These include internal options like…
