A complete set of 9 fully-resourced lesson packs for Cambridge IGCSE Business 0264 Unit 5 — covering sources of finance, cash flow forecasting, profit, financial statements, profitability ratios, liquidity ratios and users of accounts.

Each lesson pack contains 6 files: a PowerPoint lesson + Core, Main and Higher differentiated worksheets + Homework + full Teacher Answer Sheet with all calculations fully worked.

Topics covered:
5.1.1 - The need for Finance
5.1.2 Sources of finance (4 internal + 9 external, including VC, crowdfunding, leasing, HP)
5.2.1 Cash flow forecasts (completion, interpretation, short-term solutions)
5.3.1 What is profit and why it is important
5.3.2 Statement of profit or loss (gross profit and profit calculations)
5.4.1 Statement of financial position (assets, liabilities, working capital)
5.5.1 Profitability (GPM, profit margin, ROCE)
5.5.2 Liquidity (current ratio, acid test ratio)
5.5.3 Users of accounts and limitations of ratio analysis

Worksheets fully differentiated. All calculations fully worked with every step shown.

Suitable for Cambridge IGCSE Business 0264. UK English throughout.