IGCSE Business – Cash Flow Forecasts and Working Capital Management

50-Page Student Revision Workbook + 26-Page Teacher Marking Guide | 76 Pages Total

Help students master cash flow forecasts, working capital and short-term financial decision-making with this comprehensive IGCSE Business revision and examination practice resource.

This structured workbook develops students’ ability to calculate cash inflows, cash outflows, net cash flow, opening balances and closing balances. It also helps them understand why profitable businesses may experience cash shortages and how managers can respond to liquidity problems.

Designed for classroom teaching, homework, independent revision and examination preparation, this resource combines accessible teaching notes, worked calculations, cash flow forecasting exercises, varied investigations, original business case studies and structured exam-style questions.

What’s Included?

50-page A4 student revision workbook

Separate 26-page teacher answer and marking guide

12 structured teaching units

12 guided business applications

12 revised independent skills investigations

Four original business case studies

Cash inflow and cash outflow classification

Net cash flow calculations

Opening and closing cash balance exercises

Cash flow forecast completion and interpretation

Forecast error-correction activities

Working capital calculations

Payment timing and cash shortage investigations

Overdraft and supplier-payment decisions

Customer payment and settlement discount comparisons

Exam-style analysis and evaluation questions

Complete 30-mark final assessment

Dedicated 6-mark and 12-mark response sheets

Worked answers and contextual marking guidance

Topics Covered

Understanding Cash Flow

Meaning and importance of cash flow

Cash inflows and cash outflows

Differences between cash flow and profit

Why businesses experience cash shortages

The importance of liquidity

Cash Flow Calculations

Calculating net cash flow

Calculating opening and closing balances

Using previous closing balances as new opening balances

Interpreting negative net cash flow

Understanding negative closing balances

Cash Flow Forecasts

Purpose of cash flow forecasting

Completing partially prepared forecasts

Interpreting monthly cash flow figures

Identifying potential shortages

Amending forecasts when payments change

Recognising forecast errors and uncertainty

Managing Cash Flow Problems

Arranging overdrafts

Negotiating supplier-payment terms

Encouraging earlier customer payments

Delaying non-essential purchases

Controlling expenditure

Evaluating the risks of short-term financing

Working Capital Management

Understanding current assets and current liabilities

Calculating working capital

Distinguishing working capital from cash

Managing receivables and inventories

Understanding payment timing

Evaluating short-term financial decisions