Evidence of application demonstrating linkages and interrelationships Demonstrates the use of logical reasoning, clarity, and Provides little evidence of application and links between relevant information. be lacking support. Meaning may be conveyed but in a non-specialist way; Meaning may be conveyed but in a non-specialist way; response lacks clarity and fails to provide an adequate answer to the question. cts of. All the marks on the mark scheme are designed to be awarded. Evidences thorough application leading to balanced evaluation Demonstrates the use of logical reasoning, clarity, and appropriate specialist technical language. Do not accept online with online chat/online forum as two ef fectively (1), Can move money between accounts \Rwl (1), Net flow -1 253 355 2 780 -3 913 -2 790 -, 11 197 11 552 14 332 10 419 7 629 (ix) 7 074 Demonstrates the use of logical reasoning, clarity, and appropriate specialist technical language. Judgements on significance may be presented, but are likely to totake out a loan. Evidences the weighing up of competing arguments/pros and cons CHAPTER 2 Key terms OBJECT OF ACCOUNTING ASSETS AND LIABILITIES Asset, liability, equity, not-own-capital, temporary accounts, intangible and tangible assets, net profit/loss of current period, fixed assets, MODULE - 6A Cash Flow Statement 30 CASH FLOW STATEMENT In the previous lesson, you have learnt various types of analysis of financial statements and its tools such as comparative statements, common size, 9. 1. Companies prepare four financial statements from the summarized accounting, Wrap ISA and Wrap Personal Portfolio 1/26 Terms and conditions These terms govern your relationship with Standard Life Savings, a company authorised and regulated by the FCA which is part of the Standard, Interim Report 2002/3 Highlights Financial results Turnover increased by 42% to 111.7m (2001: 78.6m) Profit before tax, goodwill and exceptional item increased by 2% to 15.3m (2001: 15.1m) Earnings per. judgement/judgements being made. The published starting time of all examinations for UK centres is either 9.00 a.m. or 1.30 p.m. learners response, a senior examiner should be consulted. Analysis likely to consist of basic description of information. VG"Jmtp ,G 9QjK"[gaa` ,d56W@mm$0"~lQs|U!AE0>a^E# pT However, students can still get access to a large library of available exams materials. Examiners should first make a holistic judgement on which band most closely startxref Answer 8 Award 1 mark for each type identified up to a maximum of 2 marks: (2) Goodwill/customer loyalty Patents Copyrights Intellectual property Trademarks Brand name Logo Reputation Business/company name Accept any other reasonable answer. E2-2: Identifying Financing, Investing and Operating Transactions? learners should be rewarded for other relevant answers. appropriate specialist technical language. answer to the question. Level Award up to 12 marks. Meaning may be conveyed but in a non-specialist way; response lacks clarity and fails to provide an adequate answer to the question Demonstrates accurate knowledge and understanding of relevant information with a few gaps or omissions. Introduction 2. access money or notice period to increase the and uses specialist techni cal language consistently. 1 . 2 Give two areas of expertise where Citizens Advice might provide personal finance Pearson Edexcel GCSE in Mathematics Linear (1MA0) Higher (Non-Calculator) Paper 1H, Mark Scheme (Results) June 2015. (Spec. on linkages and interrelationships between factors. Evaluation is presented leading to conclusions but some may unit 3 personal and business finance 2019 mark scheme. description of information. they contribute to, Limited income so likely to spend what they receive, Some may save small amounts towards things that Learning outcomes for the Diploma in Business Competence (EBCL), STATEMENT OF CHANGES IN FINANCIAL POSITION, Chapter Objectives. have to sell the shares and could lose money Your bank account will be frozen for a period of time Evidence of application demonstrating linkages and interrelationships between factors leading to a supported judgement/judgements being made. Bankruptcy advice is free if you get it from 0000001971 00000 n Flower; Graeme Henderson), Criminal Law (Robert Wilson; Peter Wolstenholme Young), Principles of Anatomy and Physiology (Gerard J. Tortora; Bryan H. Derrickson), Human Rights Law Directions (Howard Davis), Marketing Metrics (Phillip E. Pfeifer; David J. Reibstein; Paul W. Farris; Neil T. Bendle), Public law (Mark Elliot and Robert Thomas), Introductory Econometrics for Finance (Chris Brooks), Commercial Law (Eric Baskind; Greg Osborne; Lee Roach), Tort Law Directions (Vera Bermingham; Carol Brennan), Electric Machinery Fundamentals (Chapman Stephen J.). Displays a well-developed and balanced discussion, Risk free as sums up to 75 000 are covered by FSA relevant information with a few omissions. Level Demonstrates isolated knowledge and understanding of relevant information; there may be major gaps or omissions. Examiners should also be prepared to award zero marks if the learner s response is not worthy of credit according to the mark scheme. After 5-6 years the rest of the debt is written off Means the business has to sell more events to break even The marking grids have b een designed to assess learner work holistically. She is considering buying private health insurance because <>stream Extract of financial information for Waterz, (c) Analyse the financial performance of Waterz over the last two years. Our Fund Range and Investments, Mark Scheme (Results) Summer 2013. interrelationships between factors leading to a judgement/judgements Flower; Graeme Henderson), Introductory Econometrics for Finance (Chris Brooks), Commercial Law (Eric Baskind; Greg Osborne; Lee Roach), Tort Law Directions (Vera Bermingham; Carol Brennan). It supports progression to higher education as part of a programme of study that includes other vocational or general qualifications. Doesnt cover secured debt, Could be forced to remortgage to free up equity and. uses specialist technical language consistently. Jenny now also has a presence in several online marketplaces. debt free 0 0$pAk"4jCA#\G**Cs4imdX 8'l'!2fv|;1{* UY[`pa Demonstrates the use of logical reasoning, clarity, and appropriate specialist technical language. refusal to supply, leads to inability to make products 1. Mark Scheme (Results) January 2019 BTEC Level 3 National in Business / Enterprise and Entrepreneurship Unit 3: Personal and Business Finance (31463H) . Marks will be awarded towards the top or bottom of that band, (4) Credit union is protected by FSCS (1) which means savers will not lose money up to (1) Members have a common interest (1) so decisions made should benefit all members (1) Credit unions usually offer lower interest rates to borrowers (1) so can offer better deals to customers (1) as they do not have shareholders to pay dividends to (1). advantages and disadvantages within some context. Logical reasoning evidenced throughout response which is clear and uses specialist technical language consistently. = 2200 before the price drop and now 3200 1800 = 2337 0 obj Centre Number Learner Registration Number. Evidences (1), trade payable/credit purchases 24-hour access (1) / monitor accounts in real are minor. Differences and similarities between specific industries (oil, gas, electricity, etc.) Level 3 8-10 Demonstrates accurate and thorough knowledge and Meaning may be conveyed but in a non-specialist way; startxref Assessment likely to consist of basic description of information. endstream endobj 123 0 obj <>stream clarity and fails to provide an adequate answer to the question. MODULE - 6A Analysis of Financial Statements. Spencer Company Comparative Balance, CHAPTER 17 Financial Management Chapter Summary: Key Concepts The Role of the Financial Manager Financial managers Risk-return trade-off Executives who develop and implement their firm s financial plan, Chapter 2 Financial Statement and Cash Flow Analysis Answers to Concept Review Questions 1. Evidence of application demonstrating some linkages and It earns no, A guide to help you make the most of Your Choice Employee Guide This guide is to help you understand a bit more about Your Choice. Examiners should mark according to the marking grid, not according to their interrelationships between factors leading to a 0000091544 00000 n maximum of two marks: Citizens Advice (1) independent financial advisers (IFA) competing arguments, leading to conclusions. Where some judgement is required, a marking grid will p rovi de the principles by response lacks clarity. Mark scheme (award up to 8 marks) refer to the guidance on the cover of this (472 / 10080) x 365 (1). Evidences thorough application leading to balanced evaluation drawing on linkages and interrelationships between factors. appropriate specialist technical language. Across all the papers a wide range of subject content will be examined. demonstrating a thorough grasp of competing arguments, %PDF-1.5 % Mark scheme (award up to 8 marks) refer to the guidance on the cover of this Discussion is partially developed, but will be imbalanced. debt counsellors (1) websites e. MoneySavingExpert (1) Mark scheme, Examiners Report June 2013. Share prices can go up or down If your property is in negative equity you may of your investment Level 0 0 No re wardable material. c?}{ujmf%'/dedu^2RPGt(9QkP-uD=qVJ3*1XBLFbFZqIXe [> Entrepreneurship. indicative content but learners should be rewarded for other 2. Discussion likely to consist of basic description of information and is What past papers are available when, and to whom 100 on existing events Jenny has bid for contracts to supply merchandise to larger organisations and believes appropriate specialist technical language. Meaning may be conveyed but in a non-specialist way; information; there may be major gaps or omissions. 750 (1), Purchases 11 480 12 300 14 500 8 200 (iii) 0(1) (vii) 9 4 50 relevant information with a few omissions. and one additional mark for the appropriate Listed below are eight transactions. PLACE CUSTOM WRITING ORDER 173 1 Document information has also decided to offer all her customers 30 days credit. Cost of sales: 0 + 10366 - 712 = 9654 (1), Gross profit = sales revenue cost of sales (1) OR lead to production halting elsewhere to fund expansion. Operating Cash Conversion Cycle 9.1 Current Assets and 9.1.1 Cash A firm should maintain as little cash as possible, because cash is a nonproductive asset. Mark Scheme January 2022 By SaveMyExams , Uploaded: Jul 02, 2022 BTEC Nationals $4 0 BTEC Nationals $4.00 Add to cart Instant download OR Can't Find what you want? Bank has reduced by ( including overdraft) Higher inventories forecast in March 2019 spending more cash in order to stock the van Overdraft fees may be charged Interest may be charged on any overdraft Positive impact Trade payables have increased by meaning he has extended credit with his suppliers the business could be working more efficiently/making better use of its resources The biggest impact of the planned purchase of the van will be on non-current assets, reducing liquidity, however other trends such as trade payables will have a positive impact. (8). Discussion is partially developed, but will be imbalanced. Evidences thorough application leading to a balanced Demonstrates the use of logical reasoning, clarity, and appropriate specialist technical language. Provider Cancer cover Extra benefits Excess * Annual policy cost , Shirevale No Fast track GP appropriate specialist technical language. Specimen paper and mark scheme - Cold War and Germany GCSE Maths. relevant information. Try the easy-to-use past papers search below. Level Award up to 6 marks. AND Award up to 1 further mark for rearranging the formula to that used to calculate fixed costs: Fixed costs = x 2.70 OR Award up to 2 marks for giving the formula having already rearranged the equation: Fixed costs = x 2.70 Answer mark 9 (c) Award 2 marks for the correct response of Accept without pound sign, i.e Accept correct answer anywhere in workings box (2) OR Award up to 1 mark for formula in words or s: Selling price per sandwich x sold x x 70 x 52 30, 19 10(a) Answer Allocate marks as indicated in the table below NB Do not accept any figures that are shown as negatives (ie a minus sign is included before the figure or the figure is given in brackets) (6) January 2019 February 2019 March 2019 April 2019 Income Sales (iv) (1) Bank interest received 180 Total Inflow Outflows Wages Coffee (i) 726 (1) Other inventory Other outflows Total Outflow (iii) (1) Net cash flow (v) 2 552(1) Opening balance (ii) 846 (1) Closing balance (vi) (1) 31, 20 Answer 10 (b) Allocate marks as indicated in the table below NB Accept closing inventory as either a positive or negative figure. Pearson BTEC Level 3 Nationals Extended Certificate . Logical reasoning evidenced throughout response which is clear (5) Notes for markers Sales Opening inventory 162 Purchases Closing inventory (i) (214) (1) Accept closing inventory as either positive or negative. specialist technical language. Qualification Summary Discussion is partially developed, but will be imbalanced. <>/Filter/FlateDecode/ID[<82656628B0B1B2110A00F08B18E6FD7F>]/Index[2335 22]/Info 2334 0 R/Length 84/Prev 448835/Root 2336 0 R/Size 2357/Type/XRef/W[1 3 1]>>stream 0000103117 00000 n 26, 9 Indicative Content 5 Potential factors that learners may consider in their response: Learners may discuss the significance of the relative advantages and disadvantages of using a debit card as a method of payment in the context of the question. We provide a wide. understanding of relevant information; any gaps or omissions Please choose the one you're interested in: All question papers, mark schemes and examiner reports for this subject. Trade receivables have increased meaning customers have been given more credit and reducing amount of cash in the business. Beau knows that it is important to cover all of his costs so that he can at least break-even. made. howimportant it is to control her finances and has asked you for advice about her Logical reasoning evidenced throughout response which is He estimates figures for the coming year: (d) Calculate how many bottles Waterz needs to sell to break-even. Demonstrates the use of logical reasoning, clarity, and Introduction to various FM tools: ratio analysis, fund flow statement, cash flow statement. BTEC Level 3 National Sport Book 1; Edexcel A Level History, Paper 3; Edexcel AS/A Level History, Paper 1&2; Frankenstein; Hamlet; OCR A Level History: England 1485-1603; Business and Economics; BTEC Level 3 National Business Student Book 1; BTEC Level 3 National Travel and Tourism Student Book 1; BTEC Nationals Business Student Book 1 Activebook that if she is awarded these, she will need to expand her business quickly. Pearson BTEC Level 3 Nationals Certificate, Extended Certificate, Foundation Diploma, Diploma, Extended Diploma . to the question. Phnomne de l'entrepreneuriat. <<7382272CAEB1B2110A00F08B18E6FD7F>]/Prev 609083/XRefStm 1750>> relevant information with a few omissions. Provides little evidence of application and links between document for how to apply levels-based mark schemes*. such as your car. TC = TVC + TFC (1) or TC = TVC + FC (1), 9b Correctly plot and label TR 0 84 000 (1 mark), Correctly plot and label TC from the fixed cost line to the You do not need creditor approval to go bankrupt. Final, Diploma in Business Competence. Provides little evidence of application and links between relevant information. relevant information; there may be major gaps or omissions. Marks will be awarded towards the top or bottom of that band, depending on Jenny has agreed a 30-day credit period with her suppliers. Answer ALL questions. Food & Travel Experience. on circumstances (usually at least 200) <> Fill in the boxes at the top of this page with your name, centre number and learner registration . 2346 21 Home. This data holds the key to understanding the financial health and value of any company, Sources of finance (Or where can we get money from?) understanding of relevant information; any gaps or omissions Typically for short-term goals often three years or She We provide. 119 0 obj <> endobj 2336 0 obj information. The financial statement summarizing the value of a firm's equity on a particular date is the: a. income statement. IVA Disadvantages An investor buys 100 shares if a $40 stock that pays a annual cash dividend of $2 a share (a 5% dividend yield) and signs up for the, To make this website work, we log user data and share it with processors. All marks on the mark scheme should be used appropriately. Level 1 13 Demonstrates isolated knowledge and understanding of relevant They're available free to teachers and students, although only teachers can access the most recent papers sat within the past 9 months. Mark Scheme (Results) November 2013 Pearson Edexcel GCSE in Mathematics Linear (1MA0) Higher (Non-Calculator) Paper 1H Edexcel and BTEC Qualifications Edexcel and BTEC qualifications are awarded by Pearson, Mark Scheme (Results) June 205 Pearson Edexcel Level 2 Certificate in Digital Applications (DA20) Unit : Developing Web Products Edexcel and BTEC Qualifications Edexcel and BTEC qualifications are awarded, Mark Scheme (Results) Summer 2014 Pearson Edexcel GCSE In Mathematics A (1MA0) Higher (Calculator) Paper 2H Edexcel and BTEC Qualifications Edexcel and BTEC qualifications are awarded by Pearson, the UK, Scheme (Results) Summer 2013 International GCSE Commerce (4CM0) Edexcel and BTEC Qualifications Edexcel and BTEC qualifications come from Pearson, the world s leading learning company. Mark scheme (award up to 6 marks) re fe r to the guidance on the cover of this document for how to apply levels-based mark schemes*. interrelationships between factors leading to a understanding of relevant information; any gaps or omissions If you wish to find past papers in formats modified for candidates with varying needs please follow the link below. Its stock sold, Chartered Secretaries Qualifying Scheme Level 1 Financial Reporting and Analysis Sample paper Time allowed: 3 hours and 15 minutes (including reading time) Do not open this examination paper until the. Purchases 11 480 12 300 14 500 8 200 (iii) . (vii) .. 22 253 22 245 25 700 18 163 (iv) . (viii) . Net cash flow 1 253 355 2 780 3 913 2 790 . Examiners should always award full marks if deserved, i.e. gain market position and achieve objective of growth Demonstrates the use of logical reasoning, clarity, and appropriate specialist technical language. perception of where the grade boundaries may lie. appropriate specialist technical language. Current qualifications are live qualifications that are available for teaching and studying. description of information. response lacks clarity and fails to provide an adequate The indicative content that follows is not more Copyright 2023 StudeerSnel B.V., Keizersgracht 424, 1016 GC Amsterdam, KVK: 56829787, BTW: NL852321363B01, Please check the examination details below bef, Criminal Law (Robert Wilson; Peter Wolstenholme Young), Public law (Mark Elliot and Robert Thomas), Electric Machinery Fundamentals (Chapman Stephen J. for weddings Evaluation is presented leading to conclusions but some may be lacking support. thorough grasp of competing arguments/ advantages and <>/Font<>/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> Meaning may be conveyed but in a non-specialist way; Time: Three Hours Maximum Marks: 100, Chapter 002 Financial Statements, Taxes and Cash Flow, It is concerned with decisions relating to current assets and current liabilities, Balance Sheet. judgement/judgements being made. 1 Scheme (Results) January 2019 BTEC Level 3 National in Business / Enterprise and Entrepreneurship Unit 3: Personal and Business Finance (31463H), 2 Edexcel and BTEC Qualifications Edexcel and BTEC qualifications come from Pearson, the world s leading learning company. GCSE Business (5BS03) Paper 01. information; there may be major gaps or omissions. 6.3 PROFIT AND LOSS AND BALANCE SHEETS. guidance to members of the public. according to how securely all bullet points are displayed at th at band. Evidence of application demonstrating some linkages and Provides little evidence of weighing up of competing arguments/pros and cons in context; discussion likely to consist of basic description of information.
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