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Last updated

30 June 2026

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This lesson pack covers topic 5.4.1 of the Cambridge IGCSE Business syllabus (0264), focusing on the main elements of a statement of financial position.

Topic Coverage
The pack covers non-current and current assets, non-current and current liabilities, the concept of capital employed, and how to make calculations and decisions based on a simple statement of financial position including total assets, total liabilities and working capital. All content is aligned to the 0264 syllabus for examination from 2027.

What Is Included
✔ Teaching PowerPoint presentation
✔ Core worksheet (scaffolded)
✔ Main worksheet
✔ Higher worksheet — extended analysis and evaluation questions
✔ Homework task
✔ Teacher answer sheet with full mark-scheme-style responses

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