IB Business Management · Unit 3 of 6

Unit 3: Finance and Accounts

Unit 3 of IB Business Management covers Finance and Accounts. This unit contains 9 topics and 28 sub-topics. Below you'll find free study notes, flashcards, and exam preparation resources for every topic in this unit.

9 topics28 sub-topics

Exam technique guide

What Unit 3 covers

HL Unit 3 adds efficiency ratios, budgets, and advanced investment appraisal techniques (NPV, IRR) to the SL finance foundation. HL students must perform multi-step financial calculations, interpret ratio packages, and evaluate business investment decisions with quantitative reasoning.

Topics in Unit 3

3.1

Introduction to finance

3 sub-topics

3.2

Sources of finance

4 sub-topics

3.3

Costs and revenues

4 sub-topics

3.4

Final accounts

3 sub-topics

3.5

Profitability and liquidity ratio analysis

3 sub-topics

3.6

Efficiency ratios (HL only)

2 sub-topics

3.7

Cash flow

4 sub-topics

3.8

Investment appraisal

4 sub-topics

3.9

Budgets (HL only)

1 sub-topics

Study tip: Work through the topics in order — each builds on concepts from the one before. Start with notes, then reinforce with flashcards and practice questions.

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