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Unit 2 Business resources_Lesson 4.1 and 4.2
Today's program
Recap previous class
Exercise BEP
Know the content of a profit and loss account
1 / 15
volgende
Slide 1:
Tekstslide
BTEC
MBO
Studiejaar 1
In deze les zitten
15 slides
, met
interactieve quizzen
en
tekstslides
.
Lesduur is:
90 min
Start les
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Deel
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Onderdelen in deze les
Today's program
Recap previous class
Exercise BEP
Know the content of a profit and loss account
Slide 1 - Tekstslide
Learning outcomes
At the end of the lesson you:
1
. Can work out the BEP and know the impotance of it.
2. Know the content of profit and loss
Slide 2 - Tekstslide
Let's start with a recap! What do you still know?
Slide 3 - Tekstslide
There are two main types of costs, which two?
Slide 4 - Open vraag
Why calculate BEP?
Slide 5 - Woordweb
Variance analysis
Measuring the difference between budgeted and actual costs or sales revenue.
Slide 6 - Tekstslide
Why is a variance
analysis
useful for a business?
Slide 7 - Woordweb
Current assets vs. Current liabilities
Slide 8 - Tekstslide
4.2 Financial Statements
Financial statements allow businesses to measure their financial resources.
Two main types of financial statements:
Profit and loss account
Balance sheet
Slide 9 - Tekstslide
Profit and loss account
It shows how much profit or loss has been made at the end of a financial year.
Helps a bank or other lender to decide whether or not it is worth the risk to invest in an business.
Slide 10 - Tekstslide
Example of a profit and loss account
Slide 11 - Tekstslide
Activity
“BEP"
Go to Moodle Unit 2
Go to the section “Exercises
Make Activity BEP Vespa (Excel)
Work in pairs
20 minutes to finish the activity
timer
20:00
Slide 12 - Tekstslide
Learning outcomes achieved?
1. Can work out the BEP and know the impotance of it.
2. Know the content of a profit and loss account
Slide 13 - Tekstslide
Homework and next lesson
Homework:
- Study and summarize 4.3
Next lesson:
- Basic ratios
Slide 14 - Tekstslide
Slide 15 - Tekstslide
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