Practise Exam Papers and Mark Schemes for IB Business ManagementUnit 3: Finance and Accounts Exam Questions 3.1 Introduction to Finance 3.4 P&L Accounts 3.5 Profitability Ratios 3.7 Cash Flow Unit 3: Mark Schemes 3.1 Introduction to Finance 3.4 P&L Accounts 3.5 Profitability Ratios 3.7 Cash Flow 3.2 Sources of Finance 3.4 Balance Sheets 3.5 Liquidity Ratios 3.8 Payback Period & ARR 3.9 Budgets (HL) 3.2 Sources of Finance 3.4 Balance Sheets 3.5 Liquidity Ratios 3.8 Payback Period & ARR 3.9 Budgets (HL) Back to Your IB Room 3.3 Costs and Revenues 3.4 Depreciation. (HL) 3.6 Efficiency ratios (HL) 3.8 NPV (HL) 3.3 Costs and Revenues 3.4 Depreciation. (HL) 3.6 Efficiency ratios (HL) 3.8 NPV (HL)