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IGCSE Business Studies Notes

Home > Study Notes > IGCSE Business Studies Notes
Published in: Business Studies
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Tan C / Kuching

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  1. 1. Explain the differences between primary, secondary and tertiary sectors of industry. 2. What is capital employed? 3. Explain the difference between fixed cost and variable cost.
  2. Table 1: Fixed Assets Current Assets Current Liabilities Net Assets Long-term Liabilities Shareholders' Funds Capital Employed Company D Balance Sheet [$m] 2010 500 600 450 650 350 300 650 2011 600 650 550 700 350 350 700 The accounts also showed that the net profit of company D was $80m in 2010 and $120m in 2011. 4. (a) Identify and explain a reason why the following stakeholders would be interested in using company D'S accounts. [6] Creditors' reason: Explanation: Employee's reason: Explanation:
  3. Shareholder's reason: Explanation: (b) Do you think the performance of company D in 2011 has improved? Justify your conclusion using the data provided.

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