Interpreting cash To understand This includes an 1 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 opening and Show a students explain to their partner how the different sections are To be able to – closing balance. calculated. complete and interpret sections Students are not Students should complete a variety of cash flow forecasts and comment on the of a cash flow expected to be cash flow position of the business , – forecast. able to construct an entire cash flow forecast. To be able to Solutions to cash 1 Show a cash flow forecast for a hotel or other seasonal business suffering from evaluate flow problems, cash flow problems during some months students identify where the problem – possible including times occur and explain why this is likely to happen. solutions to cash Students create a spider diagram for solutions that can be used to resolve these flow problems. payments, cash flow issues. overdrafts, Reference reducing cash – outflow, increasing cash inflow and Complete question 2d) 9 marks Paper 1 June 2013. finding new sources of finance.
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 flow and the opening and closing balance. Students are not expected to be able to construct an entire cash flow forecast. 1 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. Show a – 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 – , To be able to evaluate possible solutions to cash flow problems. Solutions to cash flow problems, including payments, overdrafts, reducing cash outflow, increasing cash inflow and finding new sources of finance. 1 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 – Complete question 2d) 9 marks Paper 1 June 2013.
AQA-8132-SOW-2YR.DOCX