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NotesBusiness ManagementTopic 3.1
Unit 3 · Finance and Accounts · Topic 3.1

IB Business Management — Introduction to finance

At Higher Level, Topic 3.1 extends financial fundamentals with deeper analysis of financial management, the time value of money, and the strategic role of the finance function. HL students must connect financial concepts to broader business strategy.

Exam technique guidePractice questions

What you'll learn in Topic 3.1

  • 3.1.1 Role of finance in business
  • 3.1.2 Capital and revenue expenditure
  • 3.1.3 Profit versus cash flow

Exam relevance

At Higher Level, BM includes quantitative questions and deeper strategic analysis. Paper 2 requires extended responses with financial calculations, ratio analysis, and investment appraisal.

Suggested study order: Read the notes for each sub-topic below → test yourself with flashcards → attempt practice questions → review exam technique.

Study resources — 3.1 Introduction to finance

3.1.1

Role of finance in business

Notes
3.1.2

Capital and revenue expenditure

Notes
3.1.3

Profit versus cash flow

Notes

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Topic 3.1 Introduction to finance forms a core part of Unit 3: Finance and Accounts in IB Business Management. Mastering these concepts will strengthen your understanding of connected topics across the syllabus and prepare you for exam questions that require analysis, evaluation, and real-world application.

Frequently asked questions

What does Topic 3.1 Introduction to finance cover in IB Business Management?
Topic 3.1 covers introduction to finance as part of the IB BM syllabus. Students learn key business concepts, tools, and frameworks that are assessed in Paper 1 (case study) and Paper 2 (structured questions).
How should I revise Introduction to finance for IB Business Management exams?
Start with the micro-topic notes to build understanding, then use flashcards for key terms and formulas. Practise applying concepts to case study scenarios and review how marks are allocated in IB mark schemes.
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