5 An organisation’s goals can only be achieved through the efforts of motivated individuals.

(b) Motivators. (7 marks)

6 The accountant communicates information to others in reports and statements. Understanding the nature and

(b) Describe five major barriers to good communication. (10 marks)

(ii) the recent financial performance of Merton plc from a shareholder perspective. Clearly identify any

(b) Determine whether the factoring company’s offer can be recommended on financial grounds. Assume a