Accounting & Finance

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CLIP 27 Cash And Contribution: ACME Whistles

6 mins 07 secs How does calculating contribution help decision-making in a business? The clip presents two examples – the viewer is invited to consider the pros and cons.

CLIP 28 Financial Objectives

7 mins 54 secs To achieve their long-term aims, businesses set short-term objectives. What are the objectives of manufacturing boss Stephen Maynard?

CLIP 29 Financial Objectives In Conflict

8 mins 09 secs Often there is conflict over objectives inside a business. Two examples of tensions and struggles inside manufacturer Blakeway Ltd and small business Logical Friends.

CLIP 30 Financial Objectives At ACME Whistles

5 mins 49 secs Simon Topman, boss of Acme Whistles, has a rigorous approach to finance. He explains his financial objectives – and why they’re so important.

CLIP 31 Financial Strategy

9 mins 52 secs How financial strategy delivers financial objectives. Compares the strategies of a fast-growing salad bar chain with manufacturer Blakeway Ltd.

CLIP 32 Depreciation

3 mins 23 secs A piece of machinery is a fixed asset but it loses value over time – depreciation. This simple guide explains the two main ways depreciation is calculated.

CLIP 33 Introducing Accounts

5 mins 08 secs What do a company’s accounts tell you? Why are they important? A guide to the profit and loss account (income statement) and balance sheet.

CLIP 34 What Is Accounting?

8 mins 29 secs A guide to what accountants do. The clip also explains key accounting concepts such as going concern, prudence and consistency.

CLIP 35 Forecasting In Business

7 mins 23 secs An introduction to the tricky business of forecasting — predicting future trends. Examples range from informal forecasting to time series analysis.

CLIP 36 Breakeven Analysis

9 mins 47 secs Working out when a product will break even is critical management information. But breakeven analysis isn’t easy – and it has its limitations.

CLIP 37 Sources Of Finance: Introduction

8 mins 53 secs How does a business choose between different sources of finance? Is it always better to get money from inside the company rather than from outside?

CLIP 38 Sources Of Finance: Divine Chocolate

5 mins 23 secs Unusually, Divine Chocolate funded itself by selling shares to the cocoa farmers who supply it. But the company’s also strong on internal financial discipline.