CIMA Official Learning System Management Accounting Financial StrategyThe 2009 edition of CIMA's Official Learning Systems has been written in conjunction with the Examiner to fully reflect what could be tested in the exam. Fully revised and now in 2 colour, paperback format the 2008 Learning Systems provide complete study material for the May and November 2009 exams. This edition includes: * practice questions throughout * complete revision section * topic summaries * recommended reading articles from a range of journals * Q & A's CIMA Learning Systmes are the only study materials endorsed and recomended by CIMA * The Official Learning Systems are the only study materials endorsed by CIMA * Fully revised with new examples and case studies * Written by the Examiner * Complete integrated package incorporating syllabus guidance, full text, recommended articles, revision guides and extensive question practice |
Contents
Chpater 2 Financial Management | 61 |
Chpater 3 Sources of Longterm Finance | 93 |
Chpater 4 Capital Structure and Cost of Capital | 147 |
Chpater 5 Business Valuations | 213 |
Chpater 6 Mergers Acquisitions and Buyouts | 253 |
Chpater 7 Investment Appraisal Techniques | 299 |
Chpater 8 Advanced Investment Appraisal Techniques | 325 |
Common terms and phrases
31 December acquisition alternative annual annum appropriate assuming average balance sheet benefits beta bonds book value borrowings calculations capital structure CAPM cash flows CIMA Cocomos company's considered convertible bond cost of capital cost of debt cost of equity debentures depreciation directors Discount factor discount rate discussion earnings per share effect entity entity's estimated evaluation EXAMINATION example exchange rate expected financial manager FINANCIAL STRATEGY forecast funds future gearing growth increase inflation interest rate INVESTMENT APPRAISAL TECHNIQUES investors lease liabilities market price market value merger method million net present value Non-current assets number of shares objectives operating option ordinary shares P/E ratio payable payments plc's portfolio PREPARING present value profit purchase question rate of return revenue rights issue risk share price shareholders shares in issue Solution taxation Total marks United Kingdom valuation WACC