Business 0450 · IGCSE · Analysis of accounts

Analysis of accounts — practice question

ACP is a computer manufacturer. Ethical behaviour matters to ACP. The business has 3000 employees in its factory. ACP brings in 65% of its raw materials from abroad. As internal users of the accounts, the directors intend to examine ACP’s financial performance by using profitability ratios. The Finance Director believes that earning a profit is more important for a business than controlling its cash flow.
(a)[2]

Identify two outside users of accounts.

(b)[2]

Identify any two profitability ratios.

(c)[4]

Outline two likely reasons ACP imports its raw materials.

(d)[6]

Explain one benefit and one limitation for ACP of being ethical.

(e)[6]

Do you think making a profit matters more for a business than managing its cash flow? Justify your answer.

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