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 Paper 2 June 2013 or 2b) 6 marks Paper 1 June 2015 or and established 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 Difference the year. Students explain the impacts on the ice cream shop of cash flow positive cash flow. between cash and problems. profit To understand the Research students research what went with Woolworths. difference between – cash and profit. Students brainstorm the effects/benefits of having a positive cash flow position. Reference – 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 – Complete question 3c) 5 Paper 1 June 2016.
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 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 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 – – 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 with Woolworths. Students brainstorm the effects/benefits of having a positive cash flow position. Reference – 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 – Complete question 3c) 5 Paper 1 June 2016.
AQA-8132-SOW-2YR.DOCX