Refreshed and updated PowerPoint resources aimed at assisting teachers with the delivery of the WJEC A-level Business specification. These slides are designed to support the delivery of the Unit Three topic of the balance sheet. The presentation analyses all aspects of one of the key financial accounts. They consider the key component elements of the account and how it is calculated; the importance of working capital and liquidity; how and why financial accounts are window dressed; and how and why non-current assets are depreciated using the straight line method. The slides contain the Quick Fire Five questions, practice calculation questions and also a practice extended question (all with suggested solutions).