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A-level Business redevelopment
A-level Business redevelopment - first teaching in September 2026. Find out more here.
AS and A-level Business Specifications for first teaching in 2023
PDF | 782.2 KB
Students should consider the following throughout this section of the specification:
Content
Additional information
The value of setting financial objectives
Financial objectives to include:
The distinction between cash flow and profit
The distinction between gross profit, operating profit and profit for the year
How to construct and analyse budgets and cash flow forecasts
Analysing budgets should include variance analysis and adverse and favourable variances.
The value of budgeting
How to construct and interpret break-even charts
Break-even analysis should include:
How to calculate and illustrate on a break-even chart the effects of changes in price, output and cost
The value of break-even analysis
How to analyse profitability
How to analyse timings of cash inflows and outflows
Analysing timings of cash flow should include an understanding of payables and receivables.
The use of data for financial decision making and planning
Internal and external sources of finance
Sources of finance should include:
Advantages and disadvantages of different sources of finance for short- and long-term uses
Methods of improving cash flow
Students should be able to assess ways of improving cash flow.
Methods of improving profits and profitability
Students should be able to assess ways of improving profits and profitability.
Difficulties improving cash flow and profit