KS4 Curriculum Booklet 2017 - 18

Curriculum Overview KS3

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

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Starter – recap quiz – cash in or out? Teacher definition of a cash flow forecast. Recapping understanding from last lesson – students make a list of reasons why cash flow forecasts are constructed. Show a cash flow forecast – students explain to their partner how the different sections are calculated. Students should complete a variety of cash flow forecasts and comment on the cash flow position of the business – Luke Warm Cash Flow , Lee King Cash Flow Show a cash flow forecast for a hotel or other seasonal business suffering from cash flow problems during some months – students identify where the problem times occur and explain why this is likely to happen. Students create a spider diagram for solutions that can be used to resolve these cash flow issues. Reference – Tutor2u webpage on dealing with a cash flow problem BBC Bitesize recap quiz on cash flow Complete question 2d) 9 marks Paper 1 June 2013. 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.

Interpreting cash flow forecasts

To understand how and why cash flow forecasts are constructed. To be able to complete and interpret sections of a cash flow forecast.

This includes an understanding of cash inflows and outflows, net cash closing balance. Students are not expected to be able to construct an entire cash flow forecast. Solutions to cash flow problems, including re- scheduling payments, overdrafts, reducing cash outflow, increasing cash inflow and finding new sources of finance. flow and the opening and

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To be able to evaluate possible solutions to cash flow problems.

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Difference between cash and profit

To understand the difference between cash and profit.