3.2.1—Internal sources of finance Topic Practice
3.2.1—Internal sources of finance Topic Practice

IB Business Management syllabusBusiness Management SL/HLFirst assessment 2025
Students practise applying internal finance sources—retained profit, personal funds, asset sales—to real business decisions, interpreting balance sheet implications and capacity…
How this is tested
- explain how retained profit functions as an internal source by referencing case-study profitability, dividend
- apply sale of unused assets as an internal source by assessing case evidence on underperforming holdings and their
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