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Updated: Apr 28, 2021

Syllabus Overview

This finance and accounting section covers the need for and sources of business finance, cash-flow forecasting and working capital. Simple income statements are covered as well as statements of financial position and the analysis of accounts including why and how accounts are used. 

Business finance: needs and sources

Why business need financing?

Cash-flow forecasting and working capital

What is cash-flow?

What is working capital?

Income statements

What is profit?

What is income statements?

Statement of financial position

How to interpret the financial positions?

Analysis of accounts

What are profitability ratios?

What are liquidity ratios?

How to interpret financial performance?

Analysis of accounts

Who has interest in the financial performance of a firm?

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Syllabus Cambridge IGCSE™ Business Studies 0450 by CAIE

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