Appropriateness To be able to 1 Starter – of sources of evaluate the Give students a range of scenarios, eg purchasing more stock, purchasing a new factory finance suitability of sources etc. Students explain which source of finance is most appropriate in each case. of finance for new Complete question 3d) 9 marks Paper 2 June 2013 or 2b) 6 marks Paper 1 June 2015 and established or 2c) 9 marks Paper 2 June 2015. businesses. 3.6.2 Cash flow Specification Learning objectives Additional Suggested Learning activities and resources content guidance timing (hours) Importance of To understand the 1 Starter students try to explain what is going on to their partner. – – cash to consequences of Teacher led definition of cash flow. businesses cash flow problems Students explain why an ice cream shop may have cash flow problems during and the effect of the year. Students explain the impacts on the ice cream shop of cash flow positive cash flow. problems. Research students research what went wrong with Woolworths. – Students brainstorm the effects/benefits of having a positive cash flow position. Reference – Interpreting cash To understand This includes an 2 Starter – flow forecasts how and why understanding of Teacher definition of a cash flow forecast. cash flow cash inflows and Recapping understanding from last lesson students make a list of reasons why forecasts are outflows, net cash – cash flow forecasts are constructed. constructed. flow and the
Appropriateness of sources of finance To be able to evaluate the suitability of sources of finance for new and established businesses. 1 Starter – Give students a range of scenarios, eg purchasing more stock, purchasing a new factory etc. Students explain which source of finance is most appropriate in each case. Complete question 3d) 9 marks Paper 2 June 2013 or 2b) 6 marks Paper 1 June 2015 or 2c) 9 marks Paper 2 June 2015. 3.6.2 Cash flow Specification content Learning objectives Additional guidance Suggested timing (hours) Learning activities and resources Importance of cash to businesses To understand the consequences of cash flow problems and the effect of positive cash flow. 1 Starter – – 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. Reference – Interpreting cash flow forecasts To understand how and why cash flow forecasts are constructed. This includes an understanding of cash inflows and outflows, net cash flow and the 2 Starter – Teacher definition of a cash flow forecast. Recapping understanding from last lesson – students make a list of reasons why cash flow forecasts are constructed.
AQA-8132-SOW-3YR.DOCX