{"id":708,"date":"2024-09-10T10:00:02","date_gmt":"2024-09-10T09:00:02","guid":{"rendered":"https:\/\/www.ecourse.co.uk\/8135\/?page_id=708"},"modified":"2024-08-23T16:32:55","modified_gmt":"2024-08-23T15:32:55","slug":"additional-resources","status":"publish","type":"page","link":"https:\/\/ecourse.uk\/8135\/?page_id=708","title":{"rendered":"Additional Resources"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=708\/#Microsoft_Excel\" >Microsoft Excel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=708\/#Accounting_Standards\" >Accounting Standards<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=708\/#Content_of_the_Corporate_Report\" >Content of the Corporate Report<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=708\/#Preparation_of_financial_statements_%E2%80%93_single_limited_companies\" >Preparation of financial statements &#8211; single limited companies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=708\/#Preparation_of_financial_statements_%E2%80%93_groups_of_companies\" >Preparation of\u00a0financial statements \u2013 groups of companies<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=708\/#Combined_income_statement_and_balance_sheet\" >Combined income statement and balance sheet<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=708\/#Consolidated_income_statement_only\" >Consolidated income statement only<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=708\/#Consolidated_balance_sheet_statement_of_financial_position_only\" >Consolidated balance sheet (statement of financial position) only<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=708\/#Consolidated_financial_statements_%E2%80%93_calculation_of_goodwill\" >Consolidated financial statements \u2013 calculation of goodwill<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=708\/#Statements_of_Changes_in_Equity\" >Statements of Changes in Equity<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=708\/#Working_capital_management\" >Working capital management<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=708\/#Investor_ratios\" >Investor ratios<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=708\/#Interpretation_of_cash_flow_statements\" >Interpretation of cash flow statements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=708\/#Interpretation_of_financial_statements\" >Interpretation of financial statements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=708\/#Mark_up_and_Margins\" >Mark up and Margins<\/a><\/li><\/ul><\/nav><\/div>\n<h4><span class=\"ez-toc-section\" id=\"Microsoft_Excel\"><\/span><strong>Microsoft Excel<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>There is an excellent site at\u00a0<strong><a href=\"https:\/\/www.youtube.com\/channel\/UCJtUOos_MwJa_Ewii-R3cJA\" target=\"_blank\" rel=\"noopener\">Leila Gharani<\/a><\/strong> on YouTube with great videos showing you great features in Excel that you perhaps haven\u2019t used or known about.<br \/>\nFor example:<strong> <a href=\"https:\/\/www.youtube.com\/watch?v=p2304BjvrB8\" target=\"_blank\" rel=\"noopener\">Properly Convert PDF to Excel\u00a0<\/a><\/strong><\/li>\n<li>Another site with an excellent series of videos on the capabilities of Excel is at <strong><a href=\"https:\/\/www.youtube.com\/channel\/UC8uU_wruBMHeeRma49dtZKA\" target=\"_blank\" rel=\"noopener\">Chandoo<\/a><\/strong>.<br \/>\nFor example: <a href=\"https:\/\/www.youtube.com\/watch?v=HcY8sYesI3Y\" target=\"_blank\" rel=\"noopener\"><strong>10 things you thought Excel couldn&#8217;t do &#8230;<\/strong><\/a><\/li>\n<\/ul>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Accounting_Standards\"><\/span><strong>Accounting Standards<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>All teaching on the module conforms with the requirements of current International Accounting Standards. A detailed knowledge of each standard is not required. However, the following websites may, at times, be useful in supplementing your understanding.<\/p>\n<p><strong><a href=\"http:\/\/www.ifrs.org\/IFRSs\/Pages\/IFRS.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">International Financial Reporting Standards<\/a><\/strong>\u00a0&#8211; official site of the International Accounting Standards Board<\/p>\n<p><strong><a href=\"http:\/\/www.iasplus.com\/en\/standards\" target=\"_blank\" rel=\"noopener noreferrer\">IASplus<\/a><\/strong> &#8211; a useful site maintained by Deloitte with news and summaries of International Accounting Standards.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Content_of_the_Corporate_Report\"><\/span><strong>Content of the Corporate Report<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>KPMG publish a page of excellent &#8216;<strong><a href=\"https:\/\/kpmg.com\/xx\/en\/home\/services\/audit\/international-financial-reporting-standards\/ifrs-illustrative-financial-statements.html\" target=\"_blank\" rel=\"noopener\">Guides to Financial Statements<\/a><\/strong>&#8216; &#8211; an excellent guide to disclosure requirements (with examples) as well as resources on current issues such as the impact of <strong>climate change<\/strong> and <strong>uncertainty<\/strong> on financial reporting.<\/p>\n<p>PwC has an excellent page of resources on <strong><a href=\"https:\/\/www.pwc.co.uk\/services\/audit\/corporate-reporting.html\" target=\"_blank\" rel=\"noopener\">Corporate Reporting<\/a><\/strong>.<\/p>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Preparation_of_financial_statements_%E2%80%93_single_limited_companies\"><\/span><strong>Preparation of financial statements &#8211; single limited companies<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>You should concentrate on the preparation of an income statement and statement of financial position for a private limited company. e.g.<\/p>\n<ul>\n<li><a href=\"https:\/\/ecourse.co.uk\/materials\/fs_rothebud.pdf\"><strong>Rothebud Ltd<\/strong><\/a> from last year&#8217;s exam, with full suggested solution.<\/li>\n<li><strong><a href=\"https:\/\/ecourse.co.uk\/materials\/fs_varlie.pdf\">Varlie Ltd<\/a><\/strong>\u00a0A good revision question which can be downloaded from <a href=\"https:\/\/ecourse.co.uk\/materials\/fs_varlie.pdf\">here<\/a>. Full suggested solution and workings are included.<\/li>\n<li><strong><a href=\"http:\/\/ecourse.co.uk\/materials\/revqsharlot.pdf\">Sharlot Ltd<\/a>\u00a0<\/strong>The case study can be downloaded from <a href=\"http:\/\/ecourse.co.uk\/materials\/revqsharlot.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">here<\/a> and includes a suggested solution and full workings.<\/li>\n<li><strong><a href=\"http:\/\/ecourse.co.uk\/materials\/revqwidor.pdf\">Widor Ltd<\/a>\u00a0<\/strong>Another case study similar to the one above. Download from <a href=\"http:\/\/ecourse.co.uk\/materials\/revqwidor.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">here<\/a>.<\/li>\n<li><strong><a href=\"http:\/\/www.ecourse.co.uk\/materials\/rev_defta_statements.pdf\">Defta Ltd<\/a><\/strong> A case study incorporating simple <strong>deferred taxation<\/strong>.<\/li>\n<\/ul>\n<p><strong>Note: <em>outline<\/em> pro formas <em>will<\/em> be supplied for questions on the preparation of the primary financial statements. Refer to the link on the notes for Week 12 for further information (link to follow).<\/strong><\/p>\n<p>The lectures supporting this topic were Lectures 1, 2 and 3. The seminar supporting this topic was Seminar 1.<\/p>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Preparation_of_financial_statements_%E2%80%93_groups_of_companies\"><\/span><strong>Preparation of\u00a0financial statements \u2013 groups of companies<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h5><span class=\"ez-toc-section\" id=\"Combined_income_statement_and_balance_sheet\"><\/span><strong>Combined income statement and balance sheet<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<p>For a holding company with one subsidiary<\/p>\n<ul>\n<li><a href=\"https:\/\/ecourse.co.uk\/materials\/consolidations\/rev_foxpin_consol.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Foxpin and Grittle<\/strong><\/a> (new)<\/li>\n<li><a href=\"https:\/\/ecourse.co.uk\/materials\/consolidations\/qfrillandgandy.pdf\"><strong>Frill and Gandy<\/strong><\/a><\/li>\n<li><strong><a href=\"http:\/\/ecourse.co.uk\/materials\/consolidations\/cubamali.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Cuba and Mali<\/a><\/strong><\/li>\n<li><strong><a href=\"http:\/\/ecourse.co.uk\/materials\/consolidations\/monteverdi.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Monte and Verdi<\/a><\/strong><\/li>\n<li><strong><a href=\"http:\/\/ecourse.co.uk\/materials\/consolidations\/craigavon.pdf\">Craig and Avon<\/a><\/strong><\/li>\n<\/ul>\n<p>Combined income statement and balance sheet for holding company, subsidiary and associated company.<\/p>\n<ul>\n<li><strong><a href=\"http:\/\/ecourse.co.uk\/materials\/consolidations\/blade_crone_drent.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Blade, Crone and Drent<\/a><\/strong><\/li>\n<li><a href=\"http:\/\/ecourse.co.uk\/materials\/consolidations\/kroot_lamkin_menders.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Kroot, Lamkin and Mender<\/strong><\/a><del><a href=\"http:\/\/ecourse.co.uk\/materials\/consolidations\/kroot_lamkin_menders.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>s<\/strong><\/a><\/del><\/li>\n<\/ul>\n<p><strong>Note: pro formas will not be supplied for consolidated financial statements.<\/strong><\/p>\n<p>The lectures and materials covering consolidated financial statements were in weeks 9, 10 and 11.<\/p>\n<h5><span class=\"ez-toc-section\" id=\"Consolidated_income_statement_only\"><\/span>Consolidated income statement only<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<ul>\n<li><strong><a href=\"http:\/\/www.ecourse.co.uk\/nbs8135\/loro.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Loro plc<\/a><\/strong><\/li>\n<li><strong><a href=\"http:\/\/www.ecourse.co.uk\/nbs8135\/questions\/qconsol.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Tollet and Maine<\/a><\/strong><\/li>\n<\/ul>\n<h5><span class=\"ez-toc-section\" id=\"Consolidated_balance_sheet_statement_of_financial_position_only\"><\/span>Consolidated balance sheet (statement of financial position) only<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<ul>\n<li><strong><a href=\"http:\/\/www.ecourse.co.uk\/nbs8135\/qmerton.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Merton and Peartree<\/a><\/strong><\/li>\n<li><strong><a href=\"http:\/\/www.ecourse.co.uk\/nbs8135\/qmobfin.pdf\">Mobfin<\/a><\/strong><\/li>\n<\/ul>\n<h5><span class=\"ez-toc-section\" id=\"Consolidated_financial_statements_%E2%80%93_calculation_of_goodwill\"><\/span><strong>Consolidated financial statements \u2013 calculation of goodwill<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<ul>\n<li><strong><a href=\"http:\/\/www.ecourse.co.uk\/nbs8135\/revgoodwillario.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Ario<\/a><\/strong><\/li>\n<\/ul>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Statements_of_Changes_in_Equity\"><\/span><strong>Statements of Changes in Equity<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Tutorial\/lecture notes are <strong><a href=\"http:\/\/www.ecourse.co.uk\/equity\/changesinequity.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">here<\/a><\/strong>.<\/p>\n<p>Interactive <a href=\"http:\/\/www.ecourse.co.uk\/media\/changeinequity\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>guide<\/strong><\/a> (requires Flash).<\/p>\n<p>Revision questions<\/p>\n<ul>\n<li><a href=\"http:\/\/ecourse.co.uk\/equity\/hordan.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Hordan<\/strong><\/a><\/li>\n<li><strong><a href=\"http:\/\/ecourse.co.uk\/equity\/acis.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Acis<\/a><\/strong><\/li>\n<\/ul>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Working_capital_management\"><\/span><strong>Working capital management<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Revision questions<\/p>\n<ul>\n<li><a href=\"http:\/\/www.ecourse.co.uk\/materials\/q_increasing_wc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Onyx<\/strong><\/a><\/li>\n<li>Suggested outline solution to Onyx is <strong><a href=\"http:\/\/www.ecourse.co.uk\/materials\/sol_onyx_working_capital.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">here<\/a><\/strong>.<\/li>\n<li><a href=\"https:\/\/ecourse.co.uk\/materials\/wc\/qblogger.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Blogger plc<\/strong><\/a><\/li>\n<\/ul>\n<p>See lectures and materials for week 6.<\/p>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Investor_ratios\"><\/span><strong>Investor ratios<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li><strong><a href=\"http:\/\/ecourse.co.uk\/materials\/eps\/qinvestorratiosmyrial.pdf\">Myrial plc<\/a><\/strong>: earnings per share (rights issue) and other investor information (covered during the course)<\/li>\n<li><a href=\"https:\/\/ecourse.co.uk\/materials\/eps\/qzufoz.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Zufoz plc<\/strong><\/a>: earnings per share (rights issue) and other investor information<\/li>\n<li><strong><a href=\"http:\/\/ecourse.co.uk\/materials\/eps\/qinvestorratioslarkton.pdf\">Larkton plc<\/a><\/strong>:\u00a0earnings per share (rights issue) and other investor information<\/li>\n<li><strong><a href=\"http:\/\/ecourse.co.uk\/materials\/eps\/qchamplon.pdf\">Champlon<\/a><\/strong>: earnings per share (rights issue)<\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<ul>\n<li><strong><a href=\"http:\/\/ecourse.co.uk\/nbs8135\/qcrumple.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Crumple<\/a><\/strong>:<strong>\u00a0<\/strong>earnings per share (issue at full market price + bonus issue)<\/li>\n<li><strong><a href=\"http:\/\/ecourse.co.uk\/materials\/eps\/q_brora_eps.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Brora<\/a><\/strong>:\u00a0earnings per share (issue at full market price + bonus issue)<\/li>\n<li><strong><a href=\"http:\/\/ecourse.co.uk\/materials\/q_staystyx_eps.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Staystyx<\/a><\/strong>: earnings per share (issue at full market price + bonus issue)<\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<ul>\n<li>Question on <strong><a href=\"http:\/\/www.ecourse.co.uk\/nbs8135\/questions\/qepsarriva.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Arriva\u2019s earnings per share<\/a><\/strong><\/li>\n<li><strong><a href=\"http:\/\/ecourse.co.uk\/nbs8135\/qgoogleinvestorratios.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Homeserve (Google finance)<\/a><\/strong><\/li>\n<\/ul>\n<p>See materials for week 8 and 7.<\/p>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Interpretation_of_cash_flow_statements\"><\/span><strong>Interpretation of cash flow statements<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Big Yellow Group &#8211; from the June 2016 exam &#8211; available via BlackBoard, Assessments section.<\/li>\n<li><strong><a href=\"http:\/\/www.ecourse.co.uk\/nbs8135\/podoflix.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Podoflix<\/a><\/strong><\/li>\n<li><strong><a href=\"http:\/\/ecourse.co.uk\/materials\/luca_cash_flows.pdf\">Luca plc<\/a><\/strong> &#8211; interpretating a three year time series<\/li>\n<li><strong><a href=\"http:\/\/www.ecourse.co.uk\/nbs8135\/revcashflowfootball.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Football Club<\/a><\/strong> \u2013 a more complex example where the cash flow statements are interim one.<\/li>\n<\/ul>\n<p><em><strong>See also the material covered in Seminar 2 &#8211; especially <a href=\"http:\/\/www.ecourse.co.uk\/materials\/liquidity_seminar.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">the form<\/a> that was used to review the cash flow statements of two companies as an aid to comparing and contrasting their cash flow performance.<\/strong><\/em><\/p>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Interpretation_of_financial_statements\"><\/span><strong>Interpretation of financial statements<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li><strong><a href=\"http:\/\/www.ecourse.co.uk\/nbs8135\/questions\/qinterpofratios.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Interpretation of ratios<\/a><\/strong>\u00a0pension fund<\/li>\n<li>Question on <strong><a href=\"http:\/\/www.ecourse.co.uk\/nbs8135\/questions\/qinvestandoperatingratios.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">investor and operating ratios<\/a>\u00a0<\/strong><em>(Treyboar)<\/em><\/li>\n<li>Question on <a href=\"http:\/\/www.ecourse.co.uk\/nbs8135\/questions\/qoperationinterp.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>interpreting the PE ratio<\/strong><\/a><\/li>\n<li>Interpretation of ratios and preparation of revised projected financial statements \u2013\u00a0<strong><a href=\"http:\/\/www.ecourse.co.uk\/materials\/eeskost.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Eeskost plc<\/a><\/strong><\/li>\n<li><a href=\"https:\/\/ecourse.co.uk\/materials\/qneorite.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Neorite<\/strong><\/a> &#8211; calculation of ratios for most recent year, plus interpretation of time series<\/li>\n<li><a href=\"http:\/\/ecourse.co.uk\/maplin\/maplin_case_study.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Maplin<\/strong><\/a> &#8211; defining, calculating and interpreting a series of ratios for a set of published accounts for a company.<\/li>\n<li><strong><a href=\"http:\/\/ecourse.co.uk\/materials\/q_richer_sounds.pdf\">Richer Sounds plc<\/a><\/strong> &#8211; defining, calculating and interpreting a series of ratios for a set of published accounts for a company.<br \/>\nThere&#8217;s a suggested solution <a href=\"http:\/\/ecourse.co.uk\/materials\/s_richer_sounds.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>here<\/strong><\/a>.<\/li>\n<li>Time series analyses \u2013\u00a0<strong><a href=\"http:\/\/www.ecourse.co.uk\/materials\/roofer.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Roofer plc<\/a><\/strong><\/li>\n<\/ul>\n<p>See weeks 4 and 5.<\/p>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Mark_up_and_Margins\"><\/span><strong>Mark up and Margins<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Having trouble calculating these? This short elearning presentation will help you. It will take you through things slowly, in a structured way, and there are lots of questions for you to assess your progress.<\/p>\n<p>The presentation is <a href=\"http:\/\/www.ecourse.co.uk\/media\/unrealisedprofit\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>here<\/strong><\/a>.<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Microsoft Excel There is an excellent site at\u00a0Leila Gharani on YouTube with great videos showing you great features in Excel that you perhaps haven\u2019t used or known about. For example: Properly Convert PDF to Excel\u00a0 Another site with an excellent series of videos on the capabilities of Excel is at Chandoo. For example: 10 things [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":9,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-708","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=\/wp\/v2\/pages\/708","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=708"}],"version-history":[{"count":19,"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=\/wp\/v2\/pages\/708\/revisions"}],"predecessor-version":[{"id":1754,"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=\/wp\/v2\/pages\/708\/revisions\/1754"}],"wp:attachment":[{"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}