HomeIB Business ManagementTopic 3.4

Final accounts

Topic 3.4 covers the preparation and interpretation of profit and loss accounts and balance sheets. Students learn to read financial statements, identify key figures, and use them to assess the financial health of a business — a quantitative skill tested in every IB BM exam session.

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IB Business Management · Topic 3.4

Sub-topics in Topic 3.4

3.4.1Profit and loss accounts3.4.2Balance sheets3.4.3Reading and using final accounts