Unit 3 | IB Business Management

Unit 3: Finance and accounts
3.1 Introduction to finance
3.2 Sources of finance
3.3 Costs and revenues
3.4 Final accounts
3.5 Profitability and liquidity ratio analysis
3.6 Debt/equity ratio analysis (HL only)
3.7 Cash flow
3.8 Investment appraisal
3.9 Budgets (HL only)

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Notes based on a combination of the following books:
Lominé, L., Muchena, M., & Pierce, R. A. (2022). Business management course companion (2022 ed.). Oxford University Press.
Atkins, P., Opfer, B., & Navaid, H. (2023). Business management for the IB diploma. Pearson Education Limited.

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