Profit, Sales revenue and types of costs
fixed cost, variable cost and cost graphs
Breakeven point
Semi-variable and semi-fixed cost
Direct and indirect cost
How to identify costs
margin and markup
Labour cost piecework and hourly
Labour gross pay and net pay
Direct workers and indirect workers
High low method
Ratio Lectures
Financial measures
https://drive.google.com/file/d/1tRoE4xTHlYNiPZ6FvFyjbCLktdNedZQQ/view?usp=sharing
• Return on investment details
https://drive.google.com/file/d/1en_AnlfAzTESjpp3a_IVIvknwk6NHmq7/view?usp=sharing
• Return on capital employed part 1
https://drive.google.com/file/d/1v9797qk1rJu369FGHhzlOqj4dQq0cQ8O/view?usp=sharing
• Return on capital employed part 2
https://drive.google.com/file/d/1jNGl7d9NJFJi4xhZxHoxyM1UxWBW08CJ/view?usp=sharing
• Asset turnover
https://drive.google.com/file/d/1ErEHFN702sP8cp6Ray8ZHXJJo3yi28BE/view?usp=sharing
• Operating profit margin
https://drive.google.com/file/d/17muF5xUGPMUYQ7OmtY_adLkr2N2GdsYb/view?usp=sharing
• Current and Quick ratio
https://drive.google.com/file/d/1sz34Z40CpwDXJYoKLQ01zbfBv8z1kPjF/view?usp=sharing
• Debtor days
https://drive.google.com/file/d/1J-OftP7NU8xG-_8tUO6fkT4EGPAS6-ve/view?usp=sharing
• Payable days
https://drive.google.com/file/d/12CDIwR1ST2ox5S91A77B3NQ6Xl06-Shg/view?usp=sharing
• Stock days
https://drive.google.com/file/d/19ZN8lOZffXUH1cgcFFa0bDcXDREWR5o5/view?usp=sharing
• GP margin and GP markup
https://drive.google.com/file/d/1dNo7swuIXTVb3c-Cub2wYBkc2ZJMhYnd/view?usp=sharing
• Gearing ratio and interest cover
https://drive.google.com/file/d/1iMx2j69oThunHi14iadPkOJQcGAiZh_G/view?usp=sharing
• Ratios practice
https://drive.google.com/file/d/1EUwj_qO5ApJY9HVs5RYjh-lbu3p8Yamt/view?usp=sharing
• Making b/s and pnl from ratios
https://drive.google.com/file/d/1Kq2PETeDM-iGTxDumR-Rj2Uive_2jVmd/view?usp=sharing
Youtube videos
Margin markup
https://www.youtube.com/watch?v=kH5i7zv5czI&t=783s
Current and Quick ratio
https://www.youtube.com/watch?v=Fj0BqfmClnw&t=88s
Spring 2020 FAR1 – ICAP past paper
https://www.youtube.com/watch?v=TD1-lLcyo1Y&list=PLGaSmixJmhw6QkHQbNRULMhdWGHg048XN&index=1&t=2s
Vertical and Horizontal analysis
https://www.youtube.com/watch?v=I_PFU12WxKA&list=PLGaSmixJmhw6QkHQbNRULMhdWGHg048XN&index=7
Ratios playlist – watch all videos
https://www.youtube.com/playlist?list=PLGaSmixJmhw6QkHQbNRULMhdWGHg048XN
May 2017 Paper 32 Question 2
https://www.youtube.com/watch?v=J_5W4xv59jA
Manufacturing and Trading Business difference
https://www.youtube.com/watch?v=StvCpFA1r_o
Manufacturing accounting basic
https://www.youtube.com/watch?v=gH3L0od-2RU
Manufacturing accounting work in progress
https://www.youtube.com/watch?v=IJ2_FGWlQ9g
Manufacturing account basic example
https://www.youtube.com/watch?v=EqAT6FB9_so
Manufacturing account advanced example
https://www.youtube.com/watch?v=1vhUQs8Fmnw
Provision for unrealised profit
https://www.youtube.com/watch?v=-M3sn8RbjNI