LO1:

http://www.dailymail.co.uk/news/article-2179058/Recession-KILLED-170-000-small-businesses-2008-2010-new-census-numbers-show.html

http://www.marketwatch.com/story/burger-king-worldwide-enters-100th-country-with-opening-of-first-restaurant-in-india-2014-11-09

http://www.investopedia.com/terms/f/financial_plan.asp

http://www.investopedia.com/terms/t/trendanalysis.asp

http://www.investinganswers.com/financial-dictionary/technical-analysis/trend-analysis-1548

http://www.telegraph.co.uk/finance/newsbysector/mediatechnologyandtelecoms/8482964/Trend-spotting-is-the-new-36bn-growth-business.html

http://www.theguardian.com/money/2014/dec/01/british-shoppers-spend-most-christmas-romanians

http://www.investopedia.com/terms/c/cash-management.asp

http://smallbusiness.chron.com/prioritize-expenditures-organization-77460.html

http://www.businessdictionary.com/definition/market-penetration.html

http://www.businessdictionary.com/definition/external-sources-of-finance.html

http://www.businessdictionary.com/definition/internal-sources-of-financing.html

http://www.businessdictionary.com/definition/shareholder.html

http://www.investopedia.com/terms/r/retainedearnings.asp

http://www.gurufocus.com/term/Retained%20Earnings/BKW/Retained%2BEarnings/Burger%2BKing%2BWorldwide%2BInc

http://www.yourarticlelibrary.com/financial-management/retained-profits-or-ploughing-of-profits-its-advantage-and-disadvantage/27975/

http://www.investopedia.com/terms/l/lease.asp

http://www.investopedia.com/terms/c/cashflow.asp

https://www.gov.uk/capital-allowances/overview

http://www.businessdictionary.com/definition/capital-allowance.html

http://www.investopedia.com/terms/f/fixedinterestrate.asp

http://klcfinancial.com/gaiaftb/article-advantages-and-disadvantages-of-lease-financing-for-business/

http://www.businessdictionary.com/definition/sale-of-assets.html

http://www.bloomberg.com/news/articles/2014-02-06/sony-forecasts-annual-loss-as-hirai-turnaround-stalls-on-tvs

https://www.gov.uk/capital-gains-tax-businesses/what-you-pay-it-on

http://www.investopedia.com/terms/c/capital_gains_tax.asp

http://www.investopedia.com/terms/o/overdraft.asp

http://www.businessdictionary.com/definition/loan.html

http://www.businessdictionary.com/definition/demand-loan.html

http://www.businessdictionary.com/definition/installment-loan.html

http://www.businessdictionary.com/definition/time-loan.html

http://www.businessdictionary.com/definition/commercial-loan.html

http://www.investorwords.com/5783/secured_loan.html

http://smallbusiness.chron.com/advantages-amp-disadvantages-bank-loans-47377.htmlhttp://www.investopedia.com/terms/s/shareholdersequity.asphttp://smallbusiness.chron.com/ending-retained-earnings-appear-balance-sheet-25251.html# http://www.investopedia.com/terms/g/gearingratio.asphttp://www.investopedia.com/terms/l/liquidityratios.asphttp://www.investopedia.com/terms/f/financial-statements.asphttp://www.investopedia.com/terms/r/ratioanalysis.asphttp://www.investopedia.com/terms/c/currentratio.asphttp://www.investopedia.com/terms/a/acidtest.asphttp://www.investopedia.com/terms/i/inventoryturnover.asphttp://www.investopedia.com/terms/r/roce.asphttp://www.investopedia.com/terms/g/gross_profit_margin.asphttp://www.investopedia.com/terms/g/gearingratio.asphttp://www.investopedia.com/terms/d/debtratio.asphttp://www.investopedia.com/terms/d/dividend-per-share.asphttp://www.investopedia.com/terms/d/dividendyield.asphttp://www.investopedia.com/terms/e/eps.asphttp://www.investopedia.com/terms/p/price-earningsratio.asp

LO2:

http://www.businessdictionary.com/definition/unit-cost.htmlhttp://www.businessdictionary.com/definition/economies-of-scale.htmlhttp://www.accountingtools.com/questions-and-answers/should-there-be-negative-cash-on-the-balance-sheet.html

LO3:http://www.investopedia.com/terms/p/paybackperiod.asphttp://accountingexplained.com/managerial/capital-budgeting/payback-periodhttp://www.investinganswers.com/financial-dictionary/stock-valuation/accounting-rate-return-arr-1364http://accountingexplained.com/managerial/capital-budgeting/arr

http://www.businessdictionary.com/definition/net-present-value-NPV.htmhttp://www.accountingtools.com/questions-and-answers/advantages-of-the-payback-period.htmlhttp://smallbusiness.chron.com/advantages-disadvantages-payback-capital-budgeting-method-14206.htmlhttp://financelearners.blogspot.co.uk/2011/06/advantages-disadvantages-of-arr.htmlhttp://accountlearning.blogspot.co.uk/2011/07/advantages-and-disadvantages-of-net.html