Financial Management-FM

Financial Management (FM) – Read all ACCA Technical Articles, Examiners Reports, Exam Tips and Many more.

Working capital management

This article covers the foundations of working capital management, a core area of the Financial Management syllabus, and focuses on the analysis of current assets and current liabilities. The topic can form part, or the whole of, a 20-mark question in the exam, as well as being examined by objective test questions. This article covers the following syllabus areas: C1 […]

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Behavioral finance

This article briefly looks at what behavioural finance is and some important terms related to behavioural finance which students should know. Learning outcome F4c of the Financial Management (FM) syllabus is as follows: Describe the significance of investor speculation and the explanations of investor decisions offered by behavioural finance. The learning outcome is at intellectual level 1, meaning that knowledge

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Inflation and investment appraisal

This article discusses the nominal terms and real terms approaches to investment appraisal using the net present value method, and also considers the impact of taxation in the context of these approaches. This is an area of the syllabus where mistakes are often made by unprepared candidates. The effect of inflation on cash flows In a business environment with inflation,

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