Limited Companies and Performance Ratios (Self Study)

***Self Study***

Only applicable to those who wish to advance from the old Level 3 syllabus.

This course covers all units relating to the old Level 4 syllabus (‘ABA8’).


This course has been designed for people who have qualified to Level 3 on the pre-2019 syllabus and have a knowledge gap for Limited Companies.

The course includes:

  • Printed Workbook containing lessons, examples, tasks and assignments
  • FREE Postage and packaging

This self-study course will cover the following: –

  • Preparing the final accounts for Limited Companies and Limited Liability Partnerships
  • Prepare a set of final accounts for a limited company for internal management purposes
  • Prepare a set of final accounts for a limited liability partnership, plus adjusting the capital share of partners in the event of a change of partnership ratio
  • Interpret financial statements by calculating and explaining ratios for profitability and liquidity


Level 3 (AICB) under the 2014 syllabus. Please get in touch with our course consultants if you are unsure.

A good understanding of the English language is essential.


Approximately 30-40 hours average active study time with Enhanced Learning.

Introduction (Manual and underpinning knowledge)

  • Regulatory Framework
  • Business entity concept
  • Going concern concept
  • Accruals (matching) concept
  • Consistency concept
  • Materiality concept
  • Money measurement concept
  • Prudence concept
  • The General Data Protection Regulations
  • Money Laundering
  • What is Money Laundering?
  • The Proceeds of Crime Act 2002 (POCA)
  • The Money Laundering Offences

Chapter 1 – Markup and Margin

  • Profit calculated as the difference between cost price and selling price
  • Calculation of profit using percentages
  • Expressing mark-up as a fraction rather than a percentage
  • Margin
  • Mark up and margin – common percentages and fractions
  • The link between mark-up and margin
  • Percentages that are greater than 100%

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