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Technical articles
- Interest rates and early settlement discounts
- 18 Nov 2008
- Examiner for CAT Paper 10 Ann Irons explains the difference between simple and compound interest, and how to make use of this knowledge to understand early settlement discounts
- Factoring and invoice discounting
- 21 Oct 2008
- Examiner for CAT Paper 10 Ann Irons explains the concepts of factoring and invoice discounting - relevant to CAT Paper 10
- The discounted cash flow internal rate of return
- 10 Apr 2008
- Examiner for CAT Papers 2 and 4 Nigel Coulthurst outlines how and when to use the internal rate of return (IRR) formula in capital investment appraisal
- IAS 1, Presentation of Financial Statements
- 17 Jan 2008
- ACCA education adviser Ellie Griffiths outlines the amendments to presentation and terminology following the reissue of IAS 1
- On international terms
- 07 Sep 2007
- student accountant details how the CAT and ACCA Qualification syllabuses will be internationalised from the December 2007 exam session, and highlights the changes to individual papers
- Capital investment appraisal
- 30 Mar 2006
- Examiner for CAT Paper 4 Nigel Coulthurst explains capital investment appraisal using discounted cash flow / Relevant to CAT Scheme Papers 4 and 10
- Projected cash flow statements
- 30 Mar 2006
- Examiner for CAT Paper 10 Ann Irons looks at alternative approaches to preparing a projected cash flow statement / Relevant to CAT Scheme Paper 10
- Cleared funds forecasts
- 14 Oct 2005
- Ann Irons, examiner for CAT Paper 10, discusses the need for cleared funds forecasts and provides
a worked example
- Investing cash surpluses
- 29 Oct 2004
- Ann Irons, examiner for CAT Scheme Paper 10, looks at the factors that should be taken into account when
deciding how a company should invest surplus cash and some of the different types of investment available
- Capital investment appraisal
- 03 Mar 2004
- Ann Irons, examiner for CAT Paper 10, discusses the principles involved in businesses and other organisations
managing their finances
- Stock control
- 12 Feb 2004
- Tony Mock discusses the theory and the practicality of stock management and control
- Managing debtors
- 28 Oct 2003
- Ann Irons, Examiner for Paper 10, looks at some of the typical errors that students make in exam questions on debtors
- Selecting sources of finance for business
- 08 Sep 2003
- Steve Jay, Examiner for Paper C5, considers the practical issues facing a business when selecting appropriate sources of finance
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