ACCA Financial Management (FM) Pocket Notes

Aug 24, 2026

381

ACCA Financial Management (FM) Pocket Notes is designed for students who want a focused way to review the main financial management concepts required for ACCA FM. Instead of moving through lengthy explanations, the material brings together the major areas that candidates need to understand, revise and apply when preparing for the examination. It is particularly useful for learners looking for ACCA financial management notes, ACCA FM notes or a structured Kaplan-style revision resource.

The chapters cover the financial management function before moving into investment appraisal, including basic appraisal techniques, discounted cash flow methods, further DCF considerations, capital rationing and investment decisions under uncertainty. These topics provide a foundation for understanding how businesses assess investment opportunities, compare expected returns and make decisions when future outcomes are not certain.

Working capital is another major part of the material. Coverage includes inventory control, accounts payable and receivable, cash management and funding strategies. The later chapters broaden the perspective to the economic environment, financial markets and treasury activities, followed by foreign exchange risk and interest rate risk. These areas are especially relevant when studying how financial decisions are affected by changes in markets and the wider business environment.

The final section focuses on sources of finance, dividend policy, cost of capital, capital structure, financial ratios, business valuations and market efficiency. Together, these topics provide a practical overview of the decisions faced by finance managers, from raising funds and determining financing costs to evaluating business performance and value. The resource is suitable for ACCA students who need concise revision material alongside their broader exam preparation.

For students comparing different study resources, ACCA FM Kaplan PDF materials and ACCA FM notes can provide a useful reference point when organizing revision around specific syllabus areas. Related subjects can also be explored through MA2 Managing Costs and Finances Kaplan Study Text 2020-21, which covers foundational management accounting areas such as costs, budgeting, CVP analysis and capital investment assessment. With the main topics organized chapter by chapter, readers can work through the material efficiently and use it as a compact reference while preparing for ACCA Financial Management. The resource is available to free read and download for convenient study across different devices.

LanguageEnglish

CategoryExam

FormatPDF

Pages176

Reading Time7 h 24 min

AccessFree to download

The financial management function

Basic investment appraisal techniques

Investment appraisal: discounted cash flow techniques

Investment appraisal: further aspects of discounted cash flow

Asset investment decisions and capital rationing

Investment appraisal under uncertainty

Working capital management

Working capital management – inventory control

Working capital management – accounts payable and receivable

Working capital management – cash and funding strategies

The economic environment for business

Financial markets and the treasury function

Foreign exchange risk

Interest rate risk

Sources of finance

Dividend policy

The cost of capital

Capital structure

Financial ratios

Business valuations and market efficiency

Index

Printed and bound in Great Britain.

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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.................

FAQs

What topics does ACCA Financial Management (FM) Pocket Notes cover?

ACCA Financial Management (FM) Pocket Notes covers the main areas of financial management, including investment appraisal, discounted cash flow, capital rationing, working capital, financial markets, foreign exchange risk, interest rate risk, sources of finance, dividend policy, cost of capital, capital structure, financial ratios and business valuation.

How can ACCA Financial Management (FM) Pocket Notes help with FM exam revision?

ACCA Financial Management (FM) Pocket Notes organizes major financial management topics into focused chapters, making it easier to review investment decisions, financing choices, working capital and risk-related concepts when preparing for the FM examination.

Why are investment appraisal techniques important in ACCA Financial Management (FM) Pocket Notes?

Investment appraisal is an important part of financial decision-making because it explains how businesses assess potential investments. The relevant chapters cover basic appraisal techniques, discounted cash flow, further DCF considerations, capital rationing and investment decisions under uncertainty.

How does this financial management study resource cover working capital?

The working capital chapters examine inventory control, accounts payable and receivable, cash management and funding strategies, helping students understand how businesses manage short-term financial resources and obligations.

Where can I download and read ACCA Financial Management (FM) Pocket Notes for free?

You can read and download the complete resource directly on this webpage for free and use it as a convenient reference during ACCA FM study and revision.

Aug 24, 2026

381

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