KS4 Curriculum Booklet 2017 - 18

Curriculum Overview KS3

Subject: Business Studies Overview effective from[date ]: September 2017

3.6.2 Cash flow

Learning objectives Additional guidance

Suggested timing (hours)

Learning activities and resources

Specification content

To understand the consequences of cash flow problems and the effect of positive cash flow. To understand the difference between cash and profit.

1

Importance of cash to

Starter – BBC Bitesize image on cash flow – students try to explain what is going on to their partner. Teacher led definition of cash flow. Students explain why an ice cream shop may have cash flow problems during the year. Students explain the impacts on the ice cream shop of cash flow problems. Research – students research what went wrong with Woolworths. Students brainstorm the effects/benefits of having a positive cash flow position. Video illustrating cash flow problems Reference – Tutor2u webpage on cash flow Students list all the items that can be classified as cash in and all the items that can be classified as cash out. Students recap calculations for profit. Students identify the differences between cash flow and profit. Cash flow case study and materials – Cima Complete question 3c) 5 marks Paper 1 June 2016.

businesses Difference between cash and profit