A new series of resources aimed at assisting teachers with the delivery of the Edexcel A Level Business specification. This resource specifically looks at topic 3.5.2. Ratio Analysis. This PowerPoint presentation looks at two of the main financial ratios used in accounting, namely ROCE and Gearing. The slides assess the benefits and drawbacks of these ratios and interpret how they can be used to make business decisions. It concludes with an examination of the limitations of ratio analysis. The lesson includes new and modified practice questions with suggested answers. The slides contain several activities with suggested answers including the Quick Fire Five and a 10 mark practice question. The clear and well-presented nature of the slides are aimed at helping students to understand the topics with each topic analysed to provide a balanced assessment of the theory.