1.1 identify the sources of finance available to the business

Managing Financial Resources and Decisions (15)

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Learning outcomes On successful completion of this unit you will: 
Assessment Criteria: Page Number Marker PASS/Review 
LO1 Understand the sources of finance available to a business

1.1 identify the sources of finance available to the business
1.2 assess the implications of the different sources
1.3 evaluate appropriate sources of finance for the business

LO2 Understand the implications of finance as a resource within a business

2.1 analyse the costs of different sources of finance
2.2 explain the importance of financial planning
2.3 assess the information needs of different decision makers
2.4 explain the impact of finance on the financial statements

LO3 Be able to make financial decisions based on financial information

3.1 analyse budgets and make appropriate decisions
3.2 explain the calculation of unit costs and make pricing decisions using relevant information
3.3 assess the viability of a project using investment
appraisal techniques

LO4 Be able to evaluate the financial performance of a business

4.1 discuss the main financial statements
4.2 compare appropriate formats of financial statements for different types of business
4.3 interpret financial statements using appropriate ratios and comparisons, both internal and external.

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