Part B is a three-hour supervised assessment taken on the timetabled date set by Pearson. Unit 3 Personal and Business Finance Unit 6 Principles of Management Unit 7 Business Decision Making Grade statistics The grade statistics show the number of learners who completed each qualification each year, and the proportion achieving each grade. An Administrative Support Guide is available to help guide you through the assessment process. Award one mark for the correct formula in words or numbers: Award one further mark for the correct calculation of profit of 52 000, 10a Award three marks for the correct response of 25%, Award one further mark for the correct calculation of revenue of 260 000, Pearson BTEC Level 3 Nationals in Business Unit 3 Issue 3 April 2017 Pearson Torecordpaymentofanaccruedexpense.D. She. \text{ } & \text{2018} & \text{2017}\\ \hline com is an ad-free, private search engine that you control. <>/Filter/FlateDecode/ID[<77D1072CAEB1B2110A00F08B18E6FD7F>]/Index[1895 29]/Info 1894 0 R/Length 73/Prev 591381/Root 1896 0 R/Size 1924/Type/XRef/W[1 3 1]>>stream What is the formula for calculating simple interest? endobj 9 Award one mark for identification of an advantage for the You can download the question papers, mark schemes and examiners' reports for each past exam series and taken together, these will give you the best insight into what is required in each unit. To record this periods earning of prior unearned revenue} & \text{F. To record an accrued revenue. Depending on their roles and responsibilities, managers need to develop skill sets that enable them to work effectively in areas such as the management of people, financial, resource and quality management, and the management of change. Specific IxP'Prd,E00 sgT31:/RcJ{Eg6i{ in exactly the same way as t hey mark the last. Drug-List - A list of all drugs required for the exam including they receptors, action. G)mrQ. Unit 3: Personal And Business Finance . Evaluation likely to consist of basic description of in the band that best describes their answer. & \text{H. To record payment of a prepaid expense. Finance exam 2017 (edited 4 years ago) 0. . \quad & \text{I. INVESTMENT Different types of saving and investment features, advantages and disadvantages: individual savings accounts (ISAs) deposit and savings accounts premium bonds and gilts shares pensions. Key terms and definitions. {CM5W@I9}{? 1|1gQ6r/E={Lv|/{l]|D"ql:Ort0t00ht0xt0H40Jt00v0vt0Dt40pt4)8XZ( f$A!AHs 1? arguments/pros and cons in context. Logical reasoning evidenced throughout response which is Functions of money: unit of account means of exchange store of value legal tender. \quad & \text{Accumulated Depreciation} \ldots\ldots\ldots & \quad & \text{4,000}\\ An assignment is issued to learners as an assignment brief with a defined start date, a completion date and clear requirements for the evidence that they need to provide. understanding of relevant inf ormation; any gaps or omissions are FANTASYFOOTBALLBalanceSheetsDecember3120182017AssetsCurrentassets:Cash$208,000$262,200Accountsreceivable856,000999,400Inventory1,900,0001,349,000Supplies124,00087,400Long-termassets:Equipment1,292,0001,292,000Less:Accumulateddepreciation(380,000)(190,000)Totalassets$4,000,000$3,800,000LiabilitiesandStockholdersEquityCurrentliabilities:Accountspayable$168,000$129,200Interestpayable03,800Incometaxpayable76,00076,000Long-termliabilities:Notespayable760,000760,000Stockholdersequity:Commonstock786,600786,600Retainedearnings2,209,4002,044,400Totalliabilitiesandstockholdersequity$4,000,000$3,800,000\text{FANTASY FOOTBALL}\\ \text{Balance Sheets}\\ \text{December 31}\\ \begin{matrix} BTEC Business unit 3 personal and business finance. Explain what fixed and variable taxes are and how they are different. "Ernie owns a water pump. Many businesses publish such information online for potential recruits, but learners must not copy/paste chunks from a website as this doesnt show theyve understood the process. They should write about this and we expect a Record of Activity to support this, completed by the Assessor. \text{Retained earnings} & \underline{2,209,400} & \underline{2,044,400}\\ 11. BTEC Level 3 Business: Unit 3 - Personal & Busines 29 terms. endobj Car audio & video Home audio TVs & video Headphones & wireless Marine Smart home. SCORES and Grade POINTS TARGET! continue, Appropriate for a small company with cash flow issues, Short- term lease of two years means Mike can return the machine (after Provides lit tle evidence of appli cation and li nks between relevant (1) which may improve their decision making (1), Convenient (1) as many banks have branches in city centres (1), Some products may be exclusively available in branches only (1) so BTEC Business Revision Unit 3 - Personal 36 terms. thomassaunders00. Torecordreceiptofunearnedrevenue.E. unit 3: personal and business finance grade boundaries. Resources - Unit 3: Personal and Business Finance ( Exam) 2019 papers and mark schemes : January 20 paper and mark scheme : New format exam 80marks : PLCs Personal and Business finance : Unit 3 Powerpoint notes : Learning Aim E Workbook.docx : Learning Aim F.docx : Practice questions Business Finance.docx: View grade boundaries from the most recent exam series Find all available grade boundaries Step 1. Learners are permitted access to any relevant software to enable them to complete the Part S task. SPECIMEN . }\\ Major and Minor Codes. Demonstrates the use of logical reasoning, clarity, and appropriate w``yCKd+)>Y Prepare a vertical analysis of Fantasy Football's 2018 and 2017 balance sheets. information. relevant information with a few gaps or omissions. 11 : 0 . \text{\_\_\_\_\_\_11.} The grade boundaries for previous exam series are as follows: The grade boundaries for past Unit 6 tasks are as follows: The grade boundaries for past Unit 7 tasks are as follows: The grade statistics show the number of learners who completed each qualification each year, and the proportion achieving each grade. 31463 MARK Scheme JAN 2021 - Pearson BTEC Level 3 Nationals in Business - Unit 3 - 19 Unit 3: - Studocu nice work thank you unit personal and business finance mark scheme general marking guidance all learners must receive the same treatment. & \text{G. To record this periods use of a prepaid expense. later years of the assets life, which helps offset greater repair Giving back- returning help or service to someone who gave you help or service UNDERSTAND THE IMPORTANCE OF MANAGING PERSONAL FINANCE Planning expenditure, common principles to be considered in planning personal finances: to avoid getting into debt to control costs avoid legal action and/or repossession remain solvent maintain a good credit rating avoid bankruptcy to manage money to fund purchases generate income and savings set financial targets and goals provide insurance against loss or illness counter the effects of inflation. always award full marks if deserved, i. if the answer matches the mark scheme. endstream stickman swing cool math; ufc gym plantation; how to send certified mail with return receipt; bronwydd house porth history June 10, 2022 . Learners will also consider the factors that influence the implementation of these strategies. The assignment is a distinct activity completed independently by learners, and is separate from the teaching and learning for that learning aim or aims. Examiners should also be prepared to award zero marks if the learners response is supplier trying to get him to switch. cons in context. 12523 Comments Please sign inor registerto post comments. Compliance (preventing fraud, compliance with law and regulations). \text{Stockholders' equity:} & \text{ } & \text{ }\\ Business enterprise Level 3 100% (1) 10. View resources Resource collection Gracen9111. <> \text{Long-term assets:} & \text{ } & \text{ }\\ are minor. <>>> Learners will investigate some of the issues that managers and leaders have to deal with in the workplace in making businesses more efficient and ensuring their survival and growth. Includes repair costs so peace of mind knowing that production should The staging of the event is covered in Learning Aim D and the review of the event is covered in Learning Aim E, and this work should be done after the event itself. Explain why instant gratification is often temporarily joyful but costly in the future. & \text{Cash} \ldots\ldots\ldots & \text{9,000}\\ arguments/pros and cons in context; discussion likely to <>/Metadata 99 0 R/Pages 1893 0 R/StructTreeRoot 173 0 R/Type/Catalog>> BTEC Business unit 3 personal and business finance; watch this thread. (DUH1q-}"w|2}> ,T*'+` h9s Sm,I N-&K$} n{zS$IP D%IS xa$I_|e #QIW&. \text{Current assets:} & \text{ } & \text{ }\\ What should xxx and yyy be to maximize profit? It is a practical unit which requires learners to produce their own recruitment documents and participate in two interviews. \text{A. The cost (in dollars) of producing these units is given by the joint-cost function C(x,y)=x2+xy+y2C(x, y)=x^2+x y+y^2C(x,y)=x2+xy+y2. endstream endobj 1821 0 obj <>/Metadata 56 0 R/Pages 1818 0 R/StructTreeRoot 84 0 R/Type/Catalog/ViewerPreferences 1835 0 R>> endobj 1822 0 obj <>/MediaBox[0 0 594.96 842.04]/Parent 1818 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 1823 0 obj <>stream Learners could therefore choose a different business to ones already used, or use one already researched for the other LAs. clarity and fails to provide an adequate answer to the question. For C.D2 learners need to make a judgement on how well the chosen business is affected by the environment in which it operates, and show they understand and can use a variety of situational analysis techniques. \text{\_\_\_\_\_\_ 12.} This is a popular optional unit. \text{Less: Accumulated depreciation} & \underline{(380,000)} & \underline{(190,000)}\\ the consumer may receive more interest/pay lower fees (1), Lower interest rates means paying less interest on existing debt. . Learners should note interview responses when in the interviewer role and make a decision on whether to recruit. ), Marketing Metrics (Phillip E. Pfeifer; David J. Reibstein; Paul W. Farris; Neil T. Bendle), Human Rights Law Directions (Howard Davis), Introductory Econometrics for Finance (Chris Brooks), Commercial Law (Eric Baskind; Greg Osborne; Lee Roach), Rang & Dale's Pharmacology (Humphrey P. Rang; James M. Ritter; Rod J. Government and private (religious and secular) organizations offer ___________. 1 0 obj Click the card to flip Definition 1 / 39 Budget Click the card to flip Flashcards Test Created by mtpfiffner Terms in this set (39) A financial plan to effectively and efficiently use a person's limited resources. Pearson BTEC Level 3 Nationals in Business Unit 3 19. vary, At the end of the lease Mike will have to return the asset, Does not own the machine so does not improve the value of the business, Will face additional costs of 1500 if the business tries to end the lease The BTEC Centre Guides below provide guidance on how to run the assessment of internally assessed units. Employers are required to give details of an employee's deductions and taxes taken from them in _____________. Business. 35 : 22 . stream 10. What if she is made redundant / furloughed? Learners need to carry out situational analysis and to consider cultural differences. When examiners are in doubt re garding the appli cation of the mark scheme to a Different insurance products: products (car, home and contents, life assurance and insurance, travel, pet, health) different types of insurance policy for each product features of different types of insurance advantages and disadvantages of different types and features. rel ation to the assessment outcomes being targeted by the question. Different types of banks/ financial institutions? 5. \quad & \text{Interest Revenue} \ldots\ldots\ldots & \quad & \text{5,000}\\ Discussion is partially developed, but will be imbalanced. Unit 3.3 Unit Assessment (Vol 1) for AQA A-Level Business in Unit & Topic Assessments This is the first exam-style and exam-standard 50 mark (60 minute) unit assessment paper for AQA A-Level Business 3.3. Learners notes can include notes about the provided research. Points are awarded on a sliding scale between the grade boundaries based on the number of raw marks achieved by each learner. Levels-based descriptors articulate the skills that a learner is likely to demonstrate in vegan tattoo ink pros and cons . In order to fulfil the requirements of the assessment criteria, the contrasts could be manufacturing/service, importing/exporting, existing multinational/small business starting to trade internationally. expensive product, Profit margin = profit / sales revenue x 100, (65 000 13 000) / (65 000 + 195 000) x 100, Gross profit margin = gross profit / sales revenue x 100, More depreciation in the early life of the asset and less in the beebusinessbee. %PDF-1.5 4. 128 Courtesy car is an additional cost (but might not want to have this UNDERSTAND THE PURPOSE OF ACCOUNTING Purpose of accounting Recording transactions. depreciate over the assets lifetime, Will produce lower profit figures in the early years in the 2 0 obj DIFFERENT WAYS TO PAY The use of money as a payment method, advantages and disadvantages of: cash debit card credit card cheque electronic transfer direct debit standing order pre-paid cards contactless cards charge cards store cards mobile banking Bankers Automated Clearing Services (BACS) Faster Payments Service (FPS) Clearing House Automated Payment System (CHAPS). Personal and Business Finance. were: Training, 50%; Software, 30%; Repair Contracts, 15%; Hardware, 5%. \end{matrix} There are four externally assessed units and they are either of 90 or 120 GLH. <>stream Evidence of application demonstrating linkages and business, Harder to calculate than the straight line method as you in response to the assessment focus/objective and will be modified according to how endobj information. Z,-lq}r Q For this mandatory unit, up to four different businesses are required two contrasting businesses for Learning Aims A and B, another business for Learning Aims C and D and a further business for Learning Aim E. Contrasting businesses are to be selected individually by learners. Waiting to buy something that you want until you can truly afford it. hVmo6+>$@Im@ M(AMG-e~V,;Z+-'sB Tr'A@ \text{Accounts payable} & \text{$\$ 168,000$} & \text{$\$ 129,200$}\\ Unit 3 - Personal FInance. unit 3: personal and business finance grade boundaries 03 Jun. \text{\_\_\_\_\_\_5.} will need to recalculate the expense each year figure based appropriate specialist te chnical language. endobj BTEC Business Level 3 - Exam Questions & Answers - Unit 3 - Personal and Business Finance - RevisionOther Videos You Must Watch! This unit will also give learners an insight into where they can get financial advice and support. \text{\_\_\_\_\_\_2.} A small sole trader might not allow learners the opportunity to do justice to the requirements of the assessment criteria - for example, complex relationships with stakeholders, organisation structure and functional areas might be limited with a sole trader. But, remember group evidence is not acceptable, and learners must produce their own, individual evidence of their contribution and participation. CURRENT ACCOUNTS Different types, features, advantages and disadvantages, different services offered: standard packaged, premium basic student, 6. x]OZAIs &;MU^4 HLR?s8Pu+@G_ pnYc1yFk@bt0">v/{ +L\0[.i5T#Pcn} \m3ix#|4^V@qU"P4(@55S|Y=4v~#,"Si7|pxM5l-`Z Flower; Graeme Henderson), Electric Machinery Fundamentals (Chapman Stephen J. \quad & \text{Interest Payable} \ldots\ldots\ldots & \quad & \text{1,000}\\ Level 1 1 3 Demonstrates isolated knowledge and understanding of relevant, Level 2 4-6 Demonstrates accurate knowledge and understanding of relevant, Level 3 7-8 Demonstrates accurate and thorough knowledge and, *1 000 800 = 200 (difference in monthly cost) PESTLE is the situational analysis referred to in the unit content C1, so this is what learners should carry out on the two countries they have chosen for C.M3. Analysis likely to consist of basic description of information. Learners need to bring out the contrast in the ways they operate internationally. (1st Extended Response), Fixed-same every month, require commitment, have little say in how much they are (mortgage, car payment, etc). Unit 3: Personal and Business Finance (31463H) Edexcel and BTEC Qualifications. 4679 0 obj have access to the annotated research and the two pages of prepared notes to allow them to complete the task, have access to permitted software or applications, offline Office applications, such as Microsoft Office, Open Office, etc, any other offline applications, such as project planning software, calculators, spell-checkers, etc. They should be thinking about future interviews and career development in this learning aim. The contrast is in the features: ownership and liability, or size, or sector or purpose. 31588H - Unit . 71 Table 3: Advantages and disadvantages of different types of borrowing. Flower; Graeme Henderson), Tort Law Directions (Vera Bermingham; Carol Brennan), Principles of Anatomy and Physiology (Gerard J. Tortora; Bryan H. Derrickson), Criminal Law (Robert Wilson; Peter Wolstenholme Young), unit 3 personal and business finanace past papers exams questions, Fundamentals OF Financial Accounting - BA3 EXAM Revision KIT, Fundamentals OF Managemnet Accounting - BA2 EXAM Revision KIT, Unit 5 Final Sumission - Cell biology, illustrated report, Unit 10 Illustrated Report Human Reproduction, Growth and Development, Unit 7 Human Nutrition and DIgestive System, PHARMACY AND MEDICINES MANAGEMENT (PHMM53), Managerial Accounting for Decision Making (MSIN7016), Constitutional and Administrative Law (LW1120), Mathematics for Computer Scientists 1 (CS130), Public Int & Humanitarian Law (LAW-40460), Introduction to Literature: Ways of Reading (CC4301), Foundations of Occupational Therapy (160OT), Introduction to English Language (EN1023). Marks will be awarded towards the top or bottom of that band depending on how Control assisting with the prevention of fraud, trade receivables and trade payables. interrelationships between factors leading to a UNDERSTAND THE IMPORTANCE OF MANAGING PERSONAL FINANCE Role of money is affected and influenced by a number of factors: personal attitudes towards risk and reward, borrowing, spending and saving life stages (childhood, adolescence, young adult, middle age, old age), key features of each stage, financial needs and implications at each stage culture, including religious and ethical beliefs life events can vary the personal life cycle from individual to individual external influences/trends and the financial-related effects interest rates, cost of borrowing versus reward of saving. The point is that learners have to explain the main features of globalisation and if the businesses are similar, then they won't have much scope to consider the features indicated in section B1. . Show these changes in your Torecordanaccruedexpense.B. securely all bullet points are displayed at th at band. 8. This unit will be examined so you need to ensure that you are ready and prepared for you exam and good performance in this exam is critical to achieving your highest possible grade in your Business Studies course. Recent flashcard sets. 129 terms. \quad & \text{Cash} \ldots\ldots\ldots & \quad & \text{1,400}\\ Torecordreceiptofunearnedrevenue.B. Revenue income: cash sales credit sales rent received commission received interest received discount received. Mark scheme (award up to 8 marks) refer to the guidance on the cover of this document 12 : 0 . \text{Cash} & \text{$\$ 208,000$} & \text{$\$ 262,200$}\\ lacks clarity and fails to p rovi de an adequate answer to the question. AS Business Book: Year 1 - Opportunities and Functions. After the event the success of the event should be reviewed, and the delegates feedback analysed and help them identify improvements. \text{Accounts receivable} & \text{$856,000$} & \text{$999,400$}\\ Pearson BTEC Level 3 Nationals in Business – Unit 3 – January 2020 © Pearson Education Limited 2020 19 General marking guidance • All learners must specialist technical language consistently. The unit consolidates understanding and skills to enable the interpretation of data, and formulation of decisions and solutions to given complex business problems. Functions of Money - BTEC Unit 3: Personal and Business Finance Two Teachers 16.6K subscribers Subscribe Share 13K views 3 years ago Finance A quick walk through of the four functions of. %PDF-1.5 % costs as the vehicles age. Prepare a horizontal analysis of Fantasy Football's 2018 balance sheet using 2017 as the base year. unit 3: personal and business finance grade boundaries Posted on June 22, 2022by Mark. containing linkages and interrelationships between factors. \quad & \text{Salaries Payable} \ldots\ldots\ldots & \quad & \text{6,000}\\ -Limited in transactions. uses specialist te chnical language consistently and fluently. It works well if learners swap documents and apply for each others jobs: as well as preparing documents for the business recruiting someone, learners should also be the applicant, completing CV, covering letter and Application Form. 1898 0 obj \quad & \text{Unearned Professional Fees} \ldots\ldots\ldots & \quad & \text{7,500}\\ When setting a budget, you must manage your _________ and limit your ___________. 1896 0 obj RISK AND REWARD Risks and rewards of saving versus investment. Evidences thorough application leading to a balanced analysis business of using a debenture as a source of income and one Of course, they should also use contrasting markets for A.P1, emerging, developing and developed as indicated in A1. A more mundane business, like Aldi, offers more potential. endstream The balance sheets for Fantasy Football for 2018 and 2017 are provided below. 1. INFORMATION GUIDANCE AND ADVICE Function, role and responsibilities, advantages and disadvantages of: Citizens Advice independent financial advisor (IFA) price comparison websites debt counsellors Individual Voluntary Arrangements (IVAs) bankruptcy. life of the asset. ______1.______2.______3.______4.______5.______6.______7.______8.______9.______10.______11.______12.InterestExpenseInterestPayableDepreciationExpenseAccumulatedDepreciationUnearnedProfessionalFeesProfessionalFeesEarnedInsuranceExpensePrepaidInsuranceSalariesPayableCashPrepaidRentCashSalariesExpenseSalariesPayableInterestReceivableInterestRevenueCashAccountsReceivable(fromconsulting)CashUnearnedProfessionalFeesCashInterestReceivableRentExpensePrepaidRent1,0004,0003,0004,2001,4004,5006,0005,0009,0007,5002,0002,0001,0004,0003,0004,2001,4004,5006,0005,0009,0007,5002,0002,000. Measuring performance. The detailed plan they produce must use more than one planning tool and remember this must include a budget, contingency plan and risk assessment, all completed individually. It should be a job realistic for someone following a National in Business, so a managerial position may be aspirational, but it isnt suitable. to supported conclusions. Paying forward- idea of taking things you have learned and been given and passing it on to another person Examiners' reports are the communication channel between senior examiners and teachers and contain an explanation of how the senior examiners have interpreted the mark schemes as well as examples of both good and poor candidate responses. 31463H Unit 3: Personal and Business Finance 120 96 58 41 24 12 0 31489H Unit 2: Developing a Marketing Campaign 90 70 54 39 24 12 0 Computing GLH Max Mark D M P N U . TorecordthisperiodsearningofpriorunearnedrevenueC. 200 x (12 x 5) = 12 000 (difference in cost over 5 years) 70 : 54 . business to plan (1), 10b Award three marks for the correct response of 20%. & \text{Salaries Payable} \ldots\ldots\ldots & \text{1,400}\\ To do this, learners will have to use UK businesses, and this is recommended as it allows them to investigate finance/support and barriers, trade agreements. Actual Sales - Break-Even Level of Output. It works best if the business is not already operating globally as learners have to carry out situational analysis on two countries it might consider trading in. Contribution Per Unit x Margin of Safety. alternative response. Education Limited 2015, Level Mark Award up to 6 marks. document for how to a pply levelsbased mark schemes. A financial plan to effectively and efficiently use a person's limited resources. Learning Aim E should use a named, selected business which is trading internationally, and looks at strategic and operational issues. & \text{Interest Expense} \ldots\ldots\ldots & \text{1,000}\\ Learners dont have to design the Application Form, and this can be downloaded from a website. (You can use letters more than once. These two videos provide a useful introduction to BTEC external assessment and how best to prepare learners for them. {{navigationJson.popularQualificationtitle}}, {{navigationJson.qualificationcolumnTitle1}}, {{navigationJson.qualificationcolumnTitle2}}, {{navigationJson.qualificationcolumnTitle3}}, Go to the assessment and verification forms, Unit 1: Sample Marked Learner Work for Learning Aim A and B, (Pass) - Exploring Business (Version 1 November 2015), /content/dam/secure/silver/all-uk-and-international/btec-nationals/business/2016/internal-assessment/Sample_Marked_Learner_Work_for_Learning_Aim_A_and_B_Pass_Unit_1_Exploring_Business_Version_1_November_2015.pdf, Unit 1: Sample Marked Learner Work for Learning Aims C and D, (Merit) - Exploring Business (Version 1 July 2016), /content/dam/secure/silver/all-uk-and-international/btec-nationals/business/2016/internal-assessment/Sample_Marked_Learner_Work_for_Learning_Aims_C_and_D_Merit_Unit_1__Exploring_Business_(Version_1_July_2016).pdf, Unit 1: Sample Marked Learner Work for Learning Aims E, (Distinction) - Exploring Business (Version 1 July 2016), /content/dam/secure/silver/all-uk-and-international/btec-nationals/business/2016/internal-assessment/Sample_Marked_Learner_Work_for_Learning_Aim_E_Unit_1__Exploring_Business_(Veriosn_1_July_2016).pdf, Preparing learners for external assessment, Understanding BTEC External Assessment Mark Schemes, (Teaching Services team | Mon-Fri, 9am - 5pm GMT), {{translateWord(navigationJson.covidTitle)}}, {{translateWord(navigationJson.subjectTitle)}}, {{translateWord(navigationJson.qualificationTitle)}}, {{navigationJson.qualificationcolumn1CTAtext}}, {{navigationJson.qualificationcolumn2CTAtext}}, {{navigationJson.qualificationcolumn3CTAtext}}, {{translateWord(navigationJson.supportTitle)}}, {{translateWord(navigationJson.aboutusTitle)}}, {{translateWord(navigationJson.contactusTitle)}}, Unit 2 Developing a Marketing Campaign (31489H), Unit 3 Personal and Business Finance (31463H), BTEC National Certificate in Business (180 GLH), BTEC National Extended Certificate in Business (360 GLH), BTEC National Foundation Diploma in Business (510 GLH), BTEC National Diploma in Business (720 GLH), BTEC National Extended Diploma in Business (1080 GLH), Join the BTEC Business and Enterprise Facebook group. 3. Examiners should first make a holi stic judgement on which band most closely BTEC Business Level 3 Introduction - JCB Academy Units - Diploma Unit 1 - Exploring Business Unit 2 - Developing a Marketing Campaign Unit 3 - Personal & Business Finance Unit 4 - Managing an Event 7. }\\ hb```9, AI@5 \text{C. To record payment of an accrued expense.} Issue 3 April 2017 Pearson Education Limited 2015, Question ju dgement/judgements being made. endobj early, Cost is 10 800* more than the loan over the five-year period (excluding learners response, the team le ader must be consulte d. Crossed-out work should be marked UNLESS the learner has replaced it with an Part A introduces learners to the context and is released before the Part B is taken. \text{\_\_\_\_\_\_10.} Different rows Knowledge Organiser. A grade boundary is the minimum mark at which a grade can be achieved. Learners should use the same businesses for LAs A and B and choose one of them for AB.D1. \text{\_\_\_\_\_\_4.} startxref 4690 0 obj Meaning may be conveyed but in a non-specialist way; \text{Common stock} & \text{$786,600$} & \text{$786,600$}\\ Torecordthisperiodsdepreciationexpense. FANTASYFOOTBALLBalanceSheetsDecember31AssetsCurrentassets:CashAccountsreceivableInventorySuppliesLong-termassets:EquipmentLess:AccumulateddepreciationTotalassetsLiabilitiesandStockholdersEquityCurrentliabilities:AccountspayableInterestpayableIncometaxpayableLong-termliabilities:NotespayableStockholdersequity:CommonstockRetainedearningsTotalliabilitiesandstockholdersequity2018$208,000856,0001,900,000124,0001,292,000(380,000)$4,000,000$168,000076,000760,000786,6002,209,400$4,000,0002017$262,200999,4001,349,00087,4001,292,000(190,000)$3,800,000$129,2003,80076,000760,000786,6002,044,400$3,800,000, For each of the following journal entries 1 through 12, enter the letter of the explanation that most closely describes it in the space beside each entry.
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