how to calculate the following ratios: working capital cycle (in days), net working assets to revenue (sales), interest cover, gearing ratio, earnings per share, price/earnings ratio, dividend per share, dividend yield, dividend cover
the distinction between capital reserves (share premium and revaluation reserve) and revenue reserves (retained earnings and general reserve)
how to apply the following capital investment appraisal techniques: payback, accounting rate of return (ARR = (average profit / average investment) × 100), net present value (NPV), internal rate of return (IRR)