This is one of a set of Powerpoints (and accompanying Notes/Key Terms sheets) that I have created for my own teaching of various sections of the new (linear) OCR AS Business specification (H031/H431). They follow the order of teaching recommended by the exam board and (generally) the OCR-approved textbook (Mottershead/Grant/Kelt, 2015).
Specification reference:
Cash-flow
• explain what is meant by cash-flow
• distinguish between cash-flow and profit
• explain the purpose of a cash-flow forecast
• calculate, interpret and analyse cash-flow forecasts
• calculate, interpret and analyse the impact on a cash-flow forecast of changes in costs and revenue
• evaluate the impact of a cash-flow forecast on a business and its stakeholders
• evaluate the usefulness of cash-flow forecasting to a business and its stakeholders
• evaluate strategies to overcome forecast cash-flow problems
• evaluate the usefulness of cash-flow forecasts for a business and its stakeholders.
Working capital
• explain what is meant by working capital
• explain what is meant by the working capital cycle.
Specification reference:
Cash-flow
• explain what is meant by cash-flow
• distinguish between cash-flow and profit
• explain the purpose of a cash-flow forecast
• calculate, interpret and analyse cash-flow forecasts
• calculate, interpret and analyse the impact on a cash-flow forecast of changes in costs and revenue
• evaluate the impact of a cash-flow forecast on a business and its stakeholders
• evaluate the usefulness of cash-flow forecasting to a business and its stakeholders
• evaluate strategies to overcome forecast cash-flow problems
• evaluate the usefulness of cash-flow forecasts for a business and its stakeholders.
Working capital
• explain what is meant by working capital
• explain what is meant by the working capital cycle.
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