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 on choosing the right source of finance:

Watch this video on sources of finance from BBC Bitesize:

Have a go at this quiz to test your knowledge of sources of finance.:;templateStyle=business

Here is a good example from of a UK PLC raising finance from the sale of assets: 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: your-customers-some-shares/

Here is another good finance resource from tutor2u; use this to practice your definitions of key terms: 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:

For more detailed notes on cash flow, visit the University of Western Sydney's SMExcellence website:

Take this 10-question multiple choice quiz from the BBC GCSE Bitesize website: quiz=cash_flow;templateStyle=business

Visit the tutor2u website for an interactive quiz testing your numerical comprehension of cash flow forecasting:

Follow this link for some very cool interactive budgeting and cash flow quizzes and games:

This is a great 6-minute YouTube video for revising budgeting:

Here's a great 7-minute video for revising variance analysis:

The tutor2u website has some great notes on working capital: 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: 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:

Then try this 10-question multiple choice quiz from BBC Bitesize: quiz=breaking_even;templateStyle=business

You can also try this 15-question interactive quiz from Tutor2u:

Business Studies Online also offers a great quiz that can be used on an interactive whiteboard: Module5Menu.htm#GCSEBusMod5BreakEven

Here is a free downloadable PowerPoint on costs, from National Grid for Learning (NGFL): powerpoint_%20presentations_teacher_notes_worksheets/3_costs.ppt

There is also a free downloadable break-even PowerPoint from NGFL: powerpoint_%20presentations_teacher_notes_worksheets/6_break_even.ppt

Another free resource for break-even, from the NGFL. This time a worksheet plus answers: powerpoint_%20presentations_teacher_notes_worksheets/breakeven_medical_alarms.doc

For those who want a challenge, take this online quiz from (hover the cursor over the options to get the answers, with an explanation):

Follow this link for some very cool interactive costs and break-even quizzes and games:

An excellent 4 and a half minute YouTube video to revise costs:

Here's a great 6-minute YouTube video on break-even analysis:

This is also a great revision YouTube video clip for break-even analysis:

And this final 4.29 minutes video is also well worth watching to recap on break-even analysis:

3.4 - Financial Statements

The BBC Bitesize website provides some excellent revision notes:

Follow this link for some very cool interactive business accounts quizzes and games:

For notes on the users of financial statements, see the Tutor2u website: 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:

For a useful overview of the balance sheet, visit the Tutor2u GCSE business studies website:

For a useful overview of the P&L account, visit the Tutor2u GCSE business studies website:

The terms used in a P&L account are also explained at the tutor2u website:

Take the 10-question multiple choice quiz from the BBC Bitesize website: quiz=financial_records;templateStyle=business

For teachers, there is a very good video on teaching balance sheets from the Teachers TV website:

This YouTube video clip has some great animation to help revise ratios:

3.5 - Ratios and performance

Follow this link for some very cool interactive ratio analysis quizzes and games:

The same website has a user-friendly PowerPoint (although not all slides relate to the Edexcel syllabus): 07%20Analysis%20of%20Business%20Performance.pdf

Follow this link for ratio analysis notes from tutor2u:

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):

Read this interesting blog from tutor2u that puts ratio analysis into context of a real business – Luminar, the UK's largest nightclub operator:

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: Module5Menu.htm#GCSEBusMod5RatioAnalysis

Watch this brilliant 5 minute revision video about liquidity ratios on YouTube:

And when you are ready, have a go at this mini GCSE mock exam: