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 7 topics and 24 sub-topics. Below you'll find free study notes, flashcards, and exam preparation resources for every topic in this unit.

7 topics24 sub-topics

Exam technique guide

What Unit 3 covers

Unit 3 introduces the financial tools every IB Business Management student needs — final accounts, profitability and liquidity ratios, cash flow forecasting, and investment appraisal. Quantitative questions from this unit appear in every exam session and carry significant marks.

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

3.7

Cash flow

4 sub-topics

3.8

Investment appraisal

3 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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