AS(7131) A-level (7132) Specifications For teaching from September 2023 onwards For as exams in May/June 2024 onwards For a-level exams in May/June 2025 onwards Version 2.0 This lesson covers: How to assess the financial performance of a business using balance sheets, income statements financial ratios profitability (return on capital employed) liquidity (current ratio) gearing Efficiency ratios: payables days receivables days inventory turnover The value of financial ratios when assessing performance Data may be analysed over time or in comparison with other businesses. This lesson was written by Sarah Hilton for Revisionstation

Pearson Edexcel International GCSE in Business 1.8.1 Measuring success in business: • revenue • market share • customer satisfaction • profit • growth • owner/shareholder satisfaction • employee satisfaction. Complete lesson with a PPT and worksheet By Sarah Hilton at Revisionstation

Pearson Edexcel International GCSE in Business (iGCSE) 1.6.3 The effect of interest rates on: • businesses • consumer spending. This is a complete lesson with a PPT and a worksheet Written by Sarah Hilton for Revisionstation

Pearson Edexcel International GCSE (iGCSE) 1.6.1 Government spending: • to provide public service • taxation and constraints on public spending. This is a complete lesson with a PPT and a worksheet Written by Sarah Hilton for Revisionstation

This lesson covers: The purpose of human resources in business Identifying and meeting the human resource needs of a business This lesson is written by Sarah Hilton for Revisionstation

AS(7131) A-level (7132) Specifications For teaching from September 2023 onwards For as exams in May/June 2024 onwards For a-level exams in May/June 2025 onwards Version 2.0 This lesson covers: How to analyse data other than financial statements to assess the strengths and weaknesses of a business Data other than financial statements should include operations, human resource and marketing data. Data may be analysed over time or in comparison with other businesses The importance of core competences Assessing short and long-term performance The value of different measures of assessing business performance Methods of assessing overall business performance to include: Elkington’s Triple Bottom Line (Profit, People, Planet). This lesson was written by Sarah Hilton for Revisionstation

Pearson Edexcel International A Level Business 131 1 The Market This lesson covers: a) Mass markets and niche markets: characteristics market size and market share brands b) Dynamic markets: online retailing how markets change innovation and market growth adapting to change c) How competition affects the market d) The difference between risk and uncertainty Complete teaching resources for a whole lesson includes PowerPoint and worksheet Written by Sarah Hilton for Revisionstation

AS(7131) A-level (7132) Specifications For teaching from September 2023 onwards For as exams in May/June 2024 onwards For a-level exams in May/June 2025 onwards Version 2.0 This lesson covers: The value of setting financial objectives to include: The concept of a return on investment Revenue, costs and profit objectives Cash flow objectives The distinction between cash flow and profit The distinction between gross profit, operating profit and profit for the year This lesson was written by Sarah Hilton for Revisionstation

This lesson is written by Sarah Hilton for Revisionstation and contains a comprehensive student worksheet and a teacher PowerPoint These are the topics covered in this lesson: Problems arising from growth: a) Diseconomies of scale b) Internal communication c) Overtrading

This is a complete lesson written by Sarah Hilton for Revisionstation and it covers the following topics: Interest rates how fluctuating interest rates can affect businesses that rely on overdrafts and loans for finance how fluctuating interest rates can affect consumer and business spending. Levels of employment Consumer spending

This is a complete lesson written by Sarah Hilton for Revisionstation and it covers the following topics: impact of legislation on businesses benefits for providing a safe working environment employment law including: national minimum wage/living wage the Equality Act (2010) Health and safety law including: the Health and Safety at Work Act (1974) consumer law including trade descriptions

This is a complete lesson written by Sarah Hilton for Revisionstation and it covers the following topics: globalisation and the benefits and drawbacks that it offers UK businesses How UK businesses compete internationally, offering: better designs higher quality products at lower prices impact of exchange rates on the profit and sales of those businesses that import and/or export

This is a complete lesson written by Sarah Hilton for Revisionstation and it covers the following topics: Organisational structures Appropriateness of organisational structures Span of control Chain of command Delayering Delegation Tall or flat structures Communication Centralisation and decentralisation

a) The effect on businesses of changes in: o inflation (the rate of inflation, the Consumer Prices Index) o exchange rates (appreciation, depreciation) o interest rates o taxation and government spending o the business cycle b) The effect of economic uncertainty on the business environment

a) Impact of MNCs on the local economy: o local labour, wages, working conditions and job creation o local businesses o the local community and environment b) Impact of MNCs on the national economy: o FDI flows o balance of payments o technology and skills transfer o consumers o business culture o tax revenues and transfer pricing This lesson includes a PowerPoint and a student worksheet Written by Sarah Hilton for Revisionstation

This lesson includes a PowerPoint and a worksheet and covers: a) The effects on businesses of: o consumer protection o employee protection o environmental protection o competition policy o health and safety Written by Sarah Hilton for Revisionstation

This lesson includes a PowerPoint and a worksheet and covers: a) The importance of employee motivation to a business b) Motivation theories: o Taylor (scientific management) o Mayo (human relations theory) o Maslow (hierarchy of needs) o Herzberg (two factor theory) c) Financial incentives to improve employee performance: o piecework o commission o bonus o profit share o performance-related pay d) Non-financial techniques to improve employee performance: o delegation o consultation o empowerment o team working o flexible working o job enrichment o job rotation o job enlargement Written by Sarah Hilton for Revisionstation

This lesson includes a PowerPoint and a worksheet and covers: a) Purpose of sales forecasts b) Factors affecting sales forecasts: o consumer trends o economic variables o actions of competitors c) Difficulties of sales forecasting Written by Sarah Hilton for Revisionstation

This lesson includes a PowerPoint and a worksheet and covers: a) Statement of financial position (balance sheet): o measuring liquidity: calculating current ratio and acid test ratio o ways to improve liquidity b) Working capital and its management: the importance of cash Written by Sarah Hilton for Revisionstation