Financial Management (FM)/F9

Discounted Cash Flow (DCF) Calculation Layout Revenue ………………………………………….. XXX Less: Cost of Goods Sold (COGS) ………. (XX) = Gross Profit ……………………………….. XXX Less: Operating Expenses (SG&A, R&D, etc.) … (XX) = EBIT (Operating Income) ………………… XXX Less: Taxes ………………………………………… (XX) = NOPAT (Net Operating Profit After Tax) …. XXX Add: Depreciation & Amortization ……….. +XX […]

ACCA | Financial Management (FM) | Syllabus andstudy guide September 2025 to June 2026 The syllabus A Financial management function 1. The nature and purpose of financialmanagement2. Financial objectives and relationship withcorporate strategy3. Stakeholders and impact on corporateobjectives4. Financial and other objectives in not-forprofit organisations B Financial management environment 1. The economic environment for business2.