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Curriculum Overview KS3
Subject:
Business Studies
Overview effective from[date
]:
September 2017
3.6.2 Cash flow
Specification
content
Learning objectives
Additional
guidance
Suggested
timing
(hours)
Learning activities and resources
Importance of
cash to
businesses
Difference
between cash and
profit
To understand the
consequences of
cash flow problems
and the effect of
positive cash flow.
To understand the
difference between
cash and profit.
1
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.