Sorry for the delay – thanks for stepping in Wilburnet but this one is the tutor forum ( although your kind help is appreciated). The topics of working capital and investment appraisal are NOT part of the current CIMA P1 syllabus. Working capital was moved to CIMA F1 syllabus in 2015 Investment appraisal was moved to CIMA P2 syllabus in 2015. Many Thanks Cath