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Current ratio

A simple measure that estimates whether the business can pay debts due within one year out of the current assets.

Ingrid's I-Scream (Liquidity Ratios) | Activity | AQA A-Level Business (2026) | Unit 3.1.4

Teaching Activities
Final Accounts: What Killed Hartley’s? (Ratio Analysis) | Simulation | AQA A-Level Business (2026) | Unit 3.1.4

Simulation
Liquidity Ratios (Unit 3.1.4) PowerPoint for AQA A-Level Business (2026)

Teaching PowerPoints
Understanding the Current Ratio | Classroom Poster / Student Handout

Poster / Student Handout
Liquidity Ratios (Revision Presentation)

Teaching PowerPoints
Working Capital (Net Current Assets)

Study Notes
Ratio Analysis (Introduction)

Study Notes
Current Ratio

Study Notes
Acid Test Ratio

Study Notes
Value and Limitations of Ratio Analysis

Study Notes
Liquidity Ratios (Financial Ratios Explained)

Topic Videos
Receivables and Payables Days (Financial Ratios Explained)

Topic Videos
Ratio Analysis - Introduction

Topic Videos
Financial Ratio Analysis - Limitations

Topic Videos
Liquidity Financial Ratios Revision Quiz

Quizzes & Activities
Quantitative Skills in A Level Business - Ratios

Topic Videos
Uses and Users of Financial Ratios

Quizzes & Activities
Financial Ratios - Explained

Topic Videos
New Edexcel A Level Business (Year 1) Numerical Assessment

13th September 2017
New Lesson Resources for Financial Statements, Investment Appraisal and Ratios

29th August 2017
Revising Ratios - Video Playlist

27th May 2016