Please click the sub chapters below to see the web links...

3.1 - External and internal sources of finance

Here are some excellent revision notes from tutor2u.com on choosing the right source of finance:
http://tutor2u.net/business/gcse/finance_choosing_right_sources.htm

Watch this video on sources of finance from BBC Bitesize:
http://www.bbc.co.uk/schools/gcsebitesize/business/finance/sourcesoffinancevid.shtml

Have a go at this quiz to test your knowledge of sources of finance.:
http://www.bbc.co.uk/apps/ifl/schools/gcsebitesize/business/quizengine?quiz=sources_of_finance;templateStyle=business

Here is a good example from tutor2u.com of a UK PLC raising finance from the sale of assets:
http://www.tutor2u.net/blog/index.php/business-studies/comments/tesco-sells-some-stores-a-good- example-of-a-sale-and-leaseback/#extended

Here is a good example, again from tutor2u, of using the sale of shares to finance the business:
http://www.tutor2u.net/blog/index.php/business-studies/comments/forget-vouchers-or-stamps-give- your-customers-some-shares/

Here is another good finance resource from tutor2u; use this to practice your definitions of key terms:
http://www.tutor2u.net/blog/index.php/business-studies/comments/revision-games-sources-of-finance- definitions/#extended

3.2 - Budgets and cash flow forecasts

More notes on cash flow forecasts can be found at the excellent BBC GCSE Bitesize website:
http://www.bbc.co.uk/schools/gcsebitesize/business/finance/cashflowrev2.shtml

For more detailed notes on cash flow, visit the University of Western Sydney's SMExcellence website:
http://www.smexcellence.com.au/sme/chapter/cash_flow/8/61/306.html

Take this 10-question multiple choice quiz from the BBC GCSE Bitesize website:
http://www.bbc.co.uk/apps/ifl/schools/gcsebitesize/business/quizengine? quiz=cash_flow;templateStyle=business

Visit the tutor2u website for an interactive quiz testing your numerical comprehension of cash flow forecasting:
http://www.tutor2u.net/business/quiz/cashflow/hotspot1/quiz.html

Follow this link for some very cool interactive budgeting and cash flow quizzes and games:
http://www.businessstudiesonline.co.uk/GcseBusiness/Activities/activitymenu.htm

This is a great 6-minute YouTube video for revising budgeting:
http://www.youtube.com/watch?v=4Teulqp4Fuo

Here's a great 7-minute video for revising variance analysis:
http://www.youtube.com/watch?v=NFu2iqmCnX4

The tutor2u website has some great notes on working capital:
http://www.tutor2u.net/blog/index.php/business-studies/comments/qa-what-is-working- capital/?utm_source=feedburner&utm_medium=email&utm_campaign=Feed%3A+Tutor2u- BusinessBlog+%28tutor2u+Business+Studies+Blog%29#When:15:47:00Z

And the factors that determine the amount of working capital in an organisation:
http://www.tutor2u.net/blog/index.php/business-studies/comments/qa-what- factors-determine-the-amount-of-working-capital-in-a-business/? utm_source=feedburner&utm_medium=email&utm_campaign=Feed%3A+Tutor2u- BusinessBlog+%28tutor2u+Business+Studies+Blog%29#When:15:56:00Z

3.3 - Cost and break-even analysis

For more notes on break-even analysis, visit the BBC Bitesize website:
http://www.bbc.co.uk/schools/gcsebitesize/business/finance/profitabilityrev1.shtml

Then try this 10-question multiple choice quiz from BBC Bitesize:
http://www.bbc.co.uk/apps/ifl/schools/gcsebitesize/business/quizengine? quiz=breaking_even;templateStyle=business

You can also try this 15-question interactive quiz from Tutor2u:
http://www.tutor2u.net/business/quiz/breakeven/quiz.html

Business Studies Online also offers a great quiz that can be used on an interactive whiteboard:
http://www.businessstudiesonline.co.uk/GcseBusiness/Activities/Module5/ Module5Menu.htm#GCSEBusMod5BreakEven

Here is a free downloadable PowerPoint on costs, from National Grid for Learning (NGFL):
http://www.ngfl-cymru.org.uk/vtc/ngfl/bus_studies/175/ powerpoint_%20presentations_teacher_notes_worksheets/3_costs.ppt

There is also a free downloadable break-even PowerPoint from NGFL:
http://www.ngfl-cymru.org.uk/vtc/ngfl/bus_studies/175/ powerpoint_%20presentations_teacher_notes_worksheets/6_break_even.ppt

Another free resource for break-even, from the NGFL. This time a worksheet plus answers:
http://www.ngfl-cymru.org.uk/vtc/ngfl/bus_studies/175/ powerpoint_%20presentations_teacher_notes_worksheets/breakeven_medical_alarms.doc

For those who want a challenge, take this online quiz from AccountingCoach.com (hover the cursor over the options to get the answers, with an explanation):
http://www.accountingcoach.com/online-accounting-course/01Dpg01.html

Follow this link for some very cool interactive costs and break-even quizzes and games:
http://www.businessstudiesonline.co.uk/GcseBusiness/Activities/activitymenu.htm

An excellent 4 and a half minute YouTube video to revise costs:
http://www.youtube.com/watch?v=_VwWOLn-0cs

Here's a great 6-minute YouTube video on break-even analysis:
http://www.youtube.com/watch?v=fwrCAPuR4Yo

This is also a great revision YouTube video clip for break-even analysis:
http://www.youtube.com/watch?v=Y22_AC6BN9Y

And this final 4.29 minutes video is also well worth watching to recap on break-even analysis:
http://www.youtube.com/watch?v=TLOo2mY6FIw&feature=related

3.4 - Financial Statements

The BBC Bitesize website provides some excellent revision notes:
http://www.bbc.co.uk/schools/gcsebitesize/business/finance/accountsrev1.shtml

Follow this link for some very cool interactive business accounts quizzes and games:
http://www.businessstudiesonline.co.uk/GcseBusiness/Activities/activitymenu.htm

For notes on the users of financial statements, see the Tutor2u website:
http://www.tutor2u.net/blog/index.php/business-studies/comments/qa-who-are-the-main-users-of- financial-accounts/?utm_source=feedburner&utm_medium=email&utm_campaign=Feed%3A+Tutor2u- BusinessBlog+%28tutor2u+Business+Studies+Blog%29#When:13:43:01Z

This is a great 3-minute YouTube video clip for revising profit and loss accounts:
http://www.youtube.com/watch?v=Eppn70CSrAQ

For a useful overview of the balance sheet, visit the Tutor2u GCSE business studies website:
http://tutor2u.net/business/gcse/finance_balance_sheet.htm

For a useful overview of the P&L account, visit the Tutor2u GCSE business studies website:
http://tutor2u.net/business/gcse/finance_profit_and_loss_account.htm

The terms used in a P&L account are also explained at the tutor2u website:
http://tutor2u.net/business/gcse/finance_profit.htm

Take the 10-question multiple choice quiz from the BBC Bitesize website:
http://www.bbc.co.uk/apps/ifl/schools/gcsebitesize/business/quizengine? quiz=financial_records;templateStyle=business

For teachers, there is a very good video on teaching balance sheets from the Teachers TV website:
http://www.teachers.tv/videos/ks4-business-studies-understanding-balance-sheets

This YouTube video clip has some great animation to help revise ratios:
http://www.youtube.com/watch?v=HTJLjRCHt5Y&feature=related

3.5 - Ratios and performance

Follow this link for some very cool interactive ratio analysis quizzes and games:
http://www.businessstudiesonline.co.uk/GcseBusiness/Activities/activitymenu.htm

The same website has a user-friendly PowerPoint (although not all slides relate to the Edexcel syllabus):
http://www.businessstudiesonline.co.uk/AsA2BusinessStudies/TheoryNotes/2880/2Hr/PDF/ 07%20Analysis%20of%20Business%20Performance.pdf

Follow this link for ratio analysis notes from tutor2u:
http://tutor2u.net/business/accounts/main_ratios.htm

There is also a downloaded PowerPoint from Tutor2u (use with caution as not all ratios in the PPT are applicable to Edexcel IGCSE Business Studies):
http://www.priory.herts.sch.uk/bs_resources/bs_powerpoints/ratio_analysis.ppt

Read this interesting blog from tutor2u that puts ratio analysis into context of a real business – Luminar, the UK's largest nightclub operator:
http://tutor2u.net/blog/index.php/business-studies/comments/clubbing-your-way-to-ratio-analysis/

Review your understanding of financial statements (trading, profit and loss accounts and the balance sheet) with ratio analysis at the excellent Business Studies Online website:
http://www.businessstudiesonline.co.uk/GcseBusiness/Activities/Module5/ Module5Menu.htm#GCSEBusMod5RatioAnalysis

Watch this brilliant 5 minute revision video about liquidity ratios on YouTube:
http://www.youtube.com/watch?v=YezjWOQRAQw

And when you are ready, have a go at this mini GCSE mock exam:
http://www.scribd.com/doc/41804964/Ratio-Analysis-Mock