5 Reasons why students fail the CIMA MCS/Gateway Exam – CIMA Management Case Study Exam Tips [Video]

In this tutorial, we have covered three key turnover ratios: receivables turnover ratio, inventory turnover ratio, and accounts payable turnover ratio. Their meanings, formulas, calculations, and interpretations are also covered in depth.What are Turnover Ratios?--------------------------------------------Turnover ratios evaluate how effectively a company's facilities, including its assets and liabilities, are used. Inventory turnover ratios, receivables turnover ratios, accounts payable turnover ratios, and so on are examples of turnover ratios.Turnover Ratios Formulas--------------------------------------------Accounts Receivable Turnover Ratio Formula = Net Credit Sales / Average Accounts Receivables Inventory Turnover Ratio Formula = Cost of Goods Sold / Average Inventory Accounts Payable Turnover Formula = Purchases / Average Accounts PayablesRelevance and Use--------------------------------------------- The receivables turnover ratio indicates how quickly a company can convert receivables into cash.- The inventory turnover ratio is a measure of how quickly a company can sell its inventory.- Accounts payable turnover ratio reflects how quickly a company pays its suppliers and, as a result, how well it manages its debts and cash flow.For more details, you can refer to our article - https://www.wallstreetmojo.com/turnover-ratios-formula/Connect with us! YouTube https://www.youtube.com/channel/UChlNXSK2tC9SJ2Fhhb2kOUwLinkedIn https://www.linkedin.com/company/wallstreetmojo/mycompany/Facebook https://www.facebook.com/wallstreetmojoInstagram https://www.instagram.com/wallstreetmojoofficial/?utm_medium=copy_linkTwitter https://twitter.com/wallstreetmojo

Here's a summary of IFRS 16 for both lessees and lessors. Lessees must capitalize all leases except for short-term leases (12 months or less) and leases of low-value assets (asset has a fair value of $5,000 or less at the beginning of the lease). Capitalization means the lessee must record a right-of-use asset and a lease liability on its statement of financial position at the commencement of the lease. The lessee then records depreciation expense (for the right-of-use asset) and interest expense (for the lease liability) throughout the lease term. Lessors must first classify their lease as a finance lease or an operating lease, as this has a significant effect on the lessor's accounting. If the lease is a finance lease, the lessor must derecognize the asset from its statement of financial position and record a lease receivable upon commencement of the lease. (If the lessor is a manufacturer or a dealer, the lessor must also record sales revenue and cost of goods sold upon commencement of the lease.) The lessor then records interest revenue (for the lease receivable) throughout the lease term.If the lessor has classified the lease as an operating lease, then the lessor should not remove the asset from its statement of financial position or record a lease receivable upon commencement of the lease. (Also, the lessor should not recognize sales revenue or cost of goods sold, even if it is a manufacturer or a dealer.) When it comes to the income statement, the lessor records depreciation expense (because the asset is still on the lessor's books) and records lease revenue on a straight-line basis throughout the lease term.— Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education accessible to all people.— SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS* http://eepurl.com/dIaa5z— LISTEN TO THE SCHEME PODCAST* Apple Podcasts: https://podcasts.apple.com/us/podcast/scheme/id1522352725* Spotify: https://open.spotify.com/show/4WaNTqVFxISHlgcSWNT1kc* Website: https://www.edspira.com/podcast-2/ — CONNECT WITH EDSPIRA* Website: https://www.edspira.com* Blog: https://www.edspira.com/blog/ * Facebook page: https://www.facebook.com/Edspira* Facebook group: https://www.facebook.com/groups/561316587899818//* Reddit: https://www.reddit.com/r/edspira* LinkedIn: https://www.linkedin.com/company/edspira— CONNECT WITH MICHAEL* Website: http://www.MichaelMcLaughlin.com* LinkedIn: https://www.linkedin.com/in/prof-michael-mclaughlin * Twitter: https://www.twitter.com/Prof_McLaughlin* Facebook: https://www.facebook.com/prof.michael.mclaughlin* Snapchat: https://www.snapchat.com/add/prof_mclaughlin*Twitch: https://twitch.tv/prof_mclaughlin * Instagram: https://www.instagram.com/prof_mclaughlin*TikTok: https://www.tiktok.com/@prof_mclaughlin

Over the last year I’ve made multiple videos talking about how to measure balance sheet KPIs or we also refer to them as financial ratios.And today I wanted to put these all together in one video, so you can come out of it feeling super confident in your ability not only to calculate these rations, but more importantly how to read and interpret them📈Get My “Controller KPI Dashboard” (Excel + Course) with the most important P&L and Balance Sheet KPIs:​https://thefincontroller.com/p/controller-kpi-dashboard-one-kpi-dashboard-to-run-a-business​📈 Get $25 off MY ONLINE COURSE ON FINANCIAL METRICS (code: Save25)https://thefincontroller.com/p/learn-financial-metrics-kpis/?product_id=2659754&coupon_code=SAVE25&preview=logged_out🔥Enroll in my online course “Night Before the Accounting Interview Guide” including All Levels Q&A🔥:https://thefincontroller.com/p/the-night-before-your-accounting-interview-course-for-all-levels------------------------------------------------------------------⚪️ 🧠 Roger CPA Review Course (get 50% off - Highly recommended): https://www.uworld.com/productreferral.aspx?ukey=8lzsxx2bT8qzYRxekeTKyWQ3d3d⚪️ 📚 Learning//SkillShare (get 2 weeks free): https://www.skillshare.com/r/profile/Bill-Hanna/7521537---------------------------------------------------------------------Hang Out with me on social media:📸 https://www.instagram.com/the_financial_controller/📱https://www.tiktok.com/@thefinancialcontroller🙋🏼‍♂️https://www.facebook.com/groups/780732429036886/?source_id=101273467885666DISCLAIMER: Links included in this description might be affiliate links. If you happen to purchase a product or service with the links that I provide I may receive a small commission. There is no additional charge to you! Thank you for supporting my channel so I can continue to provide you with free content each week!All views expressed on my channel are mine alone. Not intended as financial or professional advice

In this video we look at the Main reasons why students fail the CIMA MCS or Gateway Examination. Good luck to you! Download the Self-study content I've put together for you via the below link. https://drive.google.com/drive/folders/19RGJNEt9QJPsJyDNvW6T7-CRAtqNjZaK?usp=sharing Visit the Official CIMA SCS Website now for all details of the World's Best CIMA SCS Coaching Program!Link - https://cimascs.com/ To start your CIMA SCS May 2022 Exam Prep with OTQ Essentials Revision, review the video and share the below details with us now to azman.branudeen@gmail.com.NameSelected Option (Coach/ Mentor/ Absolute/ Complete/ Revision Only)Gmail AddressWhatsApp ContactCountry of Examination Visit my Dedicated YouTube playlist with exclusive content from my Coaching Program catered to the May 2022 & August 2022 Examination Session! There is a ton of content here that can help you and will be the perfect support toolset to use with my Guided Prep Solution.https://youtube.com/playlist?list=PL2zsBoa-zxMhZpEfKlb9JcycdXfNqBWF2 To get 1-1 Career Guidance/ Educational Counselling/ Teacher Coaching and Mentoring Services by me, review the details via the below link and Register NOW!!!https://forms.gle/11ETUQrr5MbP5Bvf8 Sign Up for my Newsletter via the link and the updates on all educational and professional initiatives by AZB Education.https://bit.ly/3trOalt Tune in and subscribe to the channel to stay updated on the content.Link - https://www.youtube.com/c/AzmanBranudeenI am using my YouTube channel as a medium to support students who are scattered around the globe with the genuine hope that it will elevate your standards of personal growth, professional development and education. Check out my Facebook reviews page to see what some of my esteemed and humble learning partners have to say about the process of working with AZB Education at the FB Reviews Link (below).https://www.facebook.com/AzmanBranudeen/reviewsConnect with me on social media, become part of my Patreon Community and learn about me via LinkedIn or even write to me via mail. Blog - https://goodteacherguide.com/ Patreon - https://www.patreon.com/azmanbranudeen LinkedIn - https://www.linkedin.com/in/azmanbranudeen/ Instagram - https://www.instagram.com/azman_branudeen/ Facebook - https://www.facebook.com/AzmanBranudeen/ Email - azman.branudeen@gmail.com--As time permits I do try to upload relevant content for students and their personal development. Write to me and connect with me. AZB is committed to collaborative development efforts for students around the world. Write to me directly for any other inquiries or even to say Hi and ask anything you want. I am a content creator developing content for students and professionals for their personal development and professional growth. My company is AZB Education, which is committed to collaborative development efforts for learners around the world. You can let me know of specifics you want me to touch on, with respect to Personal Development and Professional Growth. Because I am the best in the game, and when I am not, I figure out how to become the best. Just like how life works! Keep Learning and Keep Living!2022 © Azman Branudeen & AZB Education. All Rights Reserved.#CIMA #AzmanBranudeen #CIMAStrategicCaseStudy #CIMASCSMay2022 #CIMASCSAugust2022 #SCSwithAZB #AZBEducation #PasswithAZB #SCS #BestLecturer #BestStudent #ACMA #CGMA #AICPA #CIMASCSwithAZB #CIMAUK #PersonalDevelopment #ProfessionalDevelopment #CareerGrowth #Education #SocialInfluencer #Teacher #YouTuber #Mentor #Trainer #Lecturer #StoryTeller #Speaker #ContentCreator #EducationManagement #Educate #Empower #UnleashYourPotential #PersonalGrowth #UnleashYourPotentialwithAZB