Complete CIE IGCSE Business Studies (0450) Financial information and decisions Unit Teaching Materials for 2026 Exams

CIE IGCSE Business Studies (0450): Financial Information and Decisions – Complete Unit Bundle with 5 sets of PowerPoint Slides, Case Studies, and Video Links

This comprehensive unit bundle covers all topics from Unit 5: Financial Information and Decisions in the Cambridge IGCSE Business Studies (0450) syllabus. Designed for exams from 2026 to 2028, this resource ensures structured, engaging, and exam-focused lessons.

What’s Included:
PowerPoint Slides – Covers all key financial concepts.
Case Studies – Real-world business examples.
Video Links – Engaging multimedia content.

Topics Covered:
5.1 Business Finance: Needs and Sources
5.1.1 The Need for Business Finance
Why businesses need finance (start-up capital, expansion, working capital).
Difference between short-term and long-term finance needs.
5.1.2 The Main Sources of Finance
Internal and external sources of finance with examples.
Short-term finance (e.g. overdrafts) vs. long-term finance (e.g. debt or equity).
Alternative finance sources (e.g. micro-finance, crowd-funding).
Factors affecting financial choices (business size, legal form, loan length).
Recommend and justify appropriate sources of finance.

5.2 Cash-Flow Forecasting and Working Capital
5.2.1 The Importance of Cash and Cash-Flow Forecasting
Why cash flow is important.
How to construct, amend, and interpret a cash-flow forecast.
Strategies to overcome cash-flow problems (e.g. overdrafts, delaying payments).
5.2.2 Working Capital
The concept and importance of working capital.

5.3 Income Statements
5.3.1 What Profit Is and Why It Is Important
How profit is made.
The role of profit in business growth and risk-taking.
The difference between profit and cash.
5.3.2 Income Statements
Key components: revenue, cost of sales, gross profit, retained profit.
Using income statements in decision-making.
Constructing income statements will not be assessed.

5.4 Statement of Financial Position
5.4.1 The Main Elements of a Statement of Financial Position
Classifications of assets and liabilities with examples.
5.4.2 Interpreting a Statement of Financial Position
How businesses finance activities and own assets.
Impact of selling inventories to raise finance.
Constructing statements of financial position will not be assessed.

5.5 Analysis of Accounts
5.5.1 Profitability
Understanding the concept and importance of profitability.
5.5.2 Liquidity
Understanding the concept and importance of liquidity.
5.5.3 Interpreting Financial Performance Using Ratios
Profitability Ratios: Gross Profit Margin, Profit Margin, Return on Capital Employed (ROCE).
Liquidity Ratios: Current Ratio, Acid Test Ratio.
5.5.4 Why and How Accounts Are Used
Users of financial accounts and their decision-making process.
How investors and lenders use financial ratio analysis.

Why Choose This Resource?
✅ Syllabus-Aligned – Covers all topics from the Cambridge IGCSE Business Studies (0450) syllabus.
✅ Time-Saving – Ready-to-use materials for lesson planning.
✅ Real-World Application – Case studies connect theory to business practice.
✅ Engaging & Interactive – Includes video links to enhance understanding.
✅ Exam-Focused – Reinforces key financial concepts for assessments.

This Financial Information and Decisions Teaching Bundle provides all the materials needed to deliver structured, engaging, and effective lessons with confidence.

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