Practise Exam Papers and Mark Schemes for IB Business ManagementUnit 3: Finance and Accounts 3.1 Introduction to Finance 3.4 P&L Accounts 3.5 Profitability Ratios 3.7 Cash Flow Unit 3: Finance and AccountsMark Schemes for IB Business Management Practise Exam Questions 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) 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)