Refreshed and updated PowerPoint resources aimed at assisting teachers with the delivery of the CAIE (9609) A-level Business specification. These slides are designed to support the delivery of 10.2 Analysis of Published Accounts. The presentation starts with an examination of liquidity ratios with an assessment of the current ratio and the acid test ratio, including looking at how the figures could be improved.  Next profitability ratios are examined, including the use of ROCE, gross profit margin and profit margin values and again an assessment of how to improve profitability is included.  Financial efficiency ratios including trade receivables turnover (days), trade payables turnover (days) and inventory turnover are then examined in detail.  Next there follows an assessment of the gearing ratio, before the presentation concludes with a detailed examination of the main investment ratios including dividend yield, dividend cover and the P/E ratio.  The slides contain the Quick Fire Five questions, numerous practice calculations throughout the presentation and also a practice essay (all with solutions).