Calculate earnings per share

197 original lessons teach Topics 1.1–1.6 and 2.1–2.2, plus Topics 3.1–3.5 and 4.1–4.4, with explained, staged practice mapped to the listed syllabus objectives, including all four Topic 1.5 objectives. Topic 3.1 covers partnership changes, clubs and societies, manufacturing accounts and the limited-company statement set. Topic 3.2 covers all nine named IAS at Cambridge's stated main-provisions level, ethical principles, audit and stewardship. Topic 3.3 covers business mergers and acquisitions, goodwill, consideration, ledger entries, post-acquisition statements and evaluation. Topic 3.4 covers controlled accounting-data conversion and integrity checks. Topic 3.5 covers all nine appendix ratios, exact prescribed formulae, interrelationships, limitations and justified stakeholder recommendations. Topic 4.1 covers cost pools, cost drivers, ABC overhead allocation, unit costs, selling prices, comparisons, uses, limitations and business decisions. Topic 4.2 covers standard costing, all listed cost and sales variances, their causes and relationships, budget improvement and non-financial decision factors. Topic 4.3 covers linked master-budget schedules, all nine listed budgets, limiting factors, flexible-budget statements and reconciliations, target behaviour and supported decisions. Topic 4.4 covers future project cash flows, payback, ARR, NPV, IRR, method limits and balanced recommendations; Cambridge excludes discounted payback and residual-value questions. All 17 topics have full mapped sequences. The separately published 2029 syllabus is not covered. Practice is self-checked and does not award Cambridge grades. Full timed Papers 1–4 and human subject-teacher review remain outstanding.