ACCA Financial Management (FM) Pocket Notes

Jul 17, 2026

Uploaded by Theodore

A concise pocket study guide for the ACCA Financial Management (FM) examination, focused on managerial-level decision making in financing, investment appraisal, and dividend policy. The material outlines the exam’s structure, including a three-hour computer-based exam with multiple choice items, scenario-based objective questions, and two extended 20-mark questions. Coverage is mapped across core syllabus areas such as investment appraisal techniques (including discounted cash flow), working capital management, economic environment, financial markets, foreign exchange and interest rate risk, sources of finance, dividend policy, cost of capital, capital structure, and financial ratios.

LanguageEnglish

CategoryExam

FormatPDF

Pages176

Reading Time7 h 24 min

AccessFree to download

ACCA Financial Management (FM) Pocket Notes Financial Management (FM) British library cataloguing-in-publication data A catalogue record for this book is available from the British Library. Published by: Kaplan Publishing UK Unit 2 The Business Centre Molly Millars Lane Wokingham Berkshire RG41 2QZ ISBN 978-1-78740-643-8 © Kaplan Financial Limited, 2020 Printed and bound in Great Britain. The text in this material and any others made available by any Kaplan Group company does not amount to advice on a particular matter and should not be taken as such. No reliance should be placed on the content as the basis for any investment or other decision or in connection with any advice given to third parties. Please consult your appropriate professional adviser as necessary. Kaplan Publishing Limited and all other Kaplan group companies expressly disclaim all liability to any person in respect of any losses or other claims, whether direct, indirect, incidental, consequential or otherwise arising in relation to the use of such materials. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of Kaplan Publishing. P.2 KAPLAN PUBLISHING Financial Management (FM) Contents Chapter 1: The financial management function ............................................................................ 1 Chapter 2: Basic investment appraisal techniques ..................................................................... 15 Chapter 3: Investment appraisal: discounted cash flow techniques ........................................... 21 Chapter 4: Investment appraisal: further aspects of discounted cash flow ................................ 29 Chapter 5: Asset investment decisions and capital rationing ..................................................... 39 Chapter 6: Investment appraisal under uncertainty .................................................................... 45 Chapter 7: Working capital management.................................................................................... 51 Chapter 8: Working capital management – inventory control .................................................... 61 Chapter 9: Working capital management – accounts payable and receivable.......................... 67 Chapter 10: Working capital management – cash and funding strategies .................................. 77 Chapter 11: The economic environment for business .................................................................. 85 Chapter 12: Financial markets and the treasury function ............................................................. 91 Chapter 13: Foreign exchange risk ............................................................................................... 99 Chapter 14: Interest rate risk.................

Jul 17, 2026

Uploaded by Theodore