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Support Material

GCE Business Studies


OCR Advanced GCE in Business Studies: H430
Unit: F!4
"#is Support Material $oo%let is desi&ned to acco'pan( t#e OCR GCE speci)ication in
Business Studies )or teac#in& )ro' Septe'$er 00*+
Contents
Contents................................................................................................................................2
Introduction..........................................................................................................................3
Business Studies H430 : Accounting F294.......................................................................5
Business Studies H430 : Accounting F294.......................................................................6
Business Studies H430: Accounting F294........................................................................7
Business Studies H430: Accounting F294........................................................................9
Business Studies H430: Accounting F294......................................................................0
Business Studies H430 : Accounting F294.....................................................................
Business Studies H430 : Accounting F294.....................................................................5
S!"#$e GCE %esson &$!n:
Business Studies H430: Accounting
F294.............................................................................................................................7
't(er )or"s o) Su##ort.....................................................................................................9
2 o) 20 GCE Business Studies
,ntroduction
Bac%&round
A ne- structure o) assess'ent )or A .evel #as $een introduced/ )or )irst teac#in& )ro' Septe'$er
00*+ So'e o) t#e c#an&es include:
"#e introduction o) stretc# and c#allen&e 0includin& t#e ne- A1 &rade at A2 3 to ensure t#at
ever( (oun& person #as t#e opportunit( to reac# t#eir )ull potential
"#e reduction or re'oval o) course-or% co'ponents )or 'an( 4uali)ications 3 to lessen t#e
volu'e o) 'ar%in& )or teac#ers
A reduction in t#e nu'$er o) units )or 'an( 4uali)ications 3 to lessen t#e a'ount o)
assess'ent )or learners
A'end'ents to t#e content o) speci)ications 3 to ensure t#at content is up5to5date and
relevant+
OCR #as produced an overvie- docu'ent/ -#ic# su''arises t#e c#an&es to Business Studies+
"#is can $e )ound at ***.ocr.org.u+, alon& -it# t#e ne- speci)ication+
,n order to #elp (ou plan e))ectivel( )or t#e i'ple'entation o) t#e ne- speci)ication -e #ave
produced t#is Sc#e'e o) 6or% and Sa'ple .esson 7lans )or Business Studies+ "#ese Support
Materials are desi&ned )or &uidance onl( and pla( a secondar( role to t#e Speci)ication+
Our Et#os
All our Support Materials -ere produced 8$( teac#ers )or teac#ers9 in order to capture real li)e
current teac#in& practices and t#e( are $ased around OCR9s revised speci)ications+ "#e ai' is )or
t#e support 'aterials to inspire teac#ers and )acilitate di))erent ideas and teac#in& practices+
Eac# Sc#e'e o) 6or% and set o) sa'ple .esson 7lans is provided in:
7:F )or'at 3 )or i''ediate use
6ord )or'at 3 so t#at (ou can use it as a )oundation to $uild upon and a'end t#e content to
suit (our teac#in& st(le and students9 needs+
"#e Sc#e'e o) 6or% and sa'ple .esson plans provide e;a'ples o) #o- to teac# t#is unit and t#e
teac#in& #ours are su&&estions onl(+ So'e or all o) it 'a( $e applica$le to (our teac#in&+
"#e Speci)ication is t#e docu'ent on -#ic# assess'ent is $ased and speci)ies -#at content and
s%ills need to $e covered in deliverin& t#e course+ At all ti'es/ t#ere)ore/ t#is Support Material
$oo%let s#ould $e read in con<unction -it# t#e Speci)ication+ ,) clari)ication on a particular point is
sou&#t t#en t#at clari)ication s#ould $e )ound in t#e Speci)ication itsel)+
GCE Business Studies 3 o) 20
A Guided "our t#rou&# t#e Sc#e'e o) 6or%
4 o) 20 GCE Business Studies
= ,nnovative "eac#in& ,dea
All t#e teac#in& idea contained in t#e SO6 are innovative/ $ut t#e icon is used to
Hi&#li&#t e;ceptionall( innovative ideas+
= Stretc# > C#allen&e Activit(
"#is icon is added at t#e end o) te;t -#en t#ere is an e;plicit opportunit( to o))er
Stretc# and C#allen&e+
= ,C" Opportunit(
"#is icon is used to illustrate -#en an activit( could $e tau&#t usin& ,C"
)acilities+
= ,nnovative teac#in& idea
= Stretc# and c#allen&e opportunit( idea = ,C" opportunit(
BUS,?ESS S"U:,ES H430 : ACCOU?",?G F!4
S-GGES.E/
.EACHI0G
.I1E

HOURS
.'&IC A2EA ACCOU?",?G 7ERS7EC",@E
.'&IC '-.%I0E
S-GGES.E/ .EACHI0G A0/
H'1E3'24 AC.I5I.IES
S-GGES.E/ 2ES'-2CES &'I0.S .' 0'.E
Accountin& perspective
0 #ours2
:e)ine accountin&
:e'onstrate understandin& o) -#(
$usinesses need accounts
:i))erentiate $et-een di))erent users and uses
o) accountin& in)or'ation
Appreciate t#e di))erence $et-een
'ana&e'ent and )inancial accountin&
:iscuss t#e role o) accountin& and )inancial
data in decision 'a%in&
:iscuss t#e need )or non5)inancial )actors in
t#e decision 'a%in& process
:iscuss t#e accountin& )unction in relation to
ot#er depart'ents
:e'onstrate an understandin& o) t#e
application o) in)or'ation tec#nolo&( to
accountin&
Business Studies Marcouse et al
nd
Ed Unit
A4
---+tutoru+net presentation Cost and
'ana&e'ent accountin& 3 an
introduction/ Financial accountin&/ Annual
report and accounts
---+tutoru+net stud( notes
,ntroduction to accountin&/ Co'parison
o) )inancial and 'ana&e'ent
accountin&/ Users o) accounts
Business Revie- Environ'ental accountin&
@ol+AA no+ 4
Students s#ould $e encoura&ed to 4uestion
t#e relia$ilit( o) accountin& in)or'ation e+&+
asset valuations
,t s#ould $e stressed to students t#at -#en
decision5'a%in&/ 4ualitative in)or'ation )ro'
ot#er )unctional areas o) a $usiness 'ust $e
ac%no-led&ed and e;plored
"#e develop'ent o) students9 accountin&
voca$ular( s#ould $e encoura&ed at t#is
sta&e+
GCE Business Studies 5 o) 20
= ,nnovative teac#in& idea
= Stretc# and c#allen&e opportunit(
idea
= ,C" opportunit(
BUS,?ESS S"U:,ES H430 : ACCOU?",?G F!4
S-GGES.E/
.EACHI0G
.I1E

HOURS
.'&IC A2EA ACCOU?",?G CO?CE7"S
.'&IC '-.%I0E
S-GGES.E/ .EACHI0G A0/
H'1E3'24 AC.I5I.IES
S-GGES.E/ 2ES'-2CES &'I0.S .' 0'.E
Accountin& concepts
0A 5 #ours2
:e'onstrate an understandin& o) t#e need
)or accountin& conventions
:e'onstrate a critical a-areness o) t#e
si&ni)icance o) t#ese conventions
Business e;a'ples relatin& to eac# o) t#e
accountin& conventions -ill aid students9
understandin&
---+tutoru+net stud( notes Accountin&
conventions and concepts/
C#aracteristics o) accountin& in)or'ation
Accounts :e'(sti)ied Ant#on( Rice 4
t#
Ed
7art A
"#e )ocus o) t#e teac#in& s#ould $e on
developin& a critical understandin& o) t#e
&eneral rules t#at underpin t#e -a( accounts
are constructed
Consideration 'i&#t also $e &iven
to t#e pro$le's t#at e'er&e i) t#e
rules c#an&e over ti'e
"#e role o) <ud&e'ent in decision5'a%in&
s#ould $e e'p#asised+
6 o) 20 GCE Business Studies
= ,nnovative teac#in& idea
= Stretc# and c#allen&e opportunit( idea = ,C" opportunit(
BUS,?ESS S"U:,ES H430: ACCOU?",?G F!4
S-GGES.E/
.EACHI0G
.I1E
B HOURS .'&IC
A2EA
SOURCES OF F,?A?CE
.'&IC '-.%I0E
S-GGES.E/ .EACHI0G A0/
H'1E3'24 AC.I5I.IES
S-GGES.E/ 2ES'-2CES &'I0.S .' 0'.E
Finance options 0A 5 #ours2 :e'onstrate %no-led&e and understandin&
o) sources o) )inance
Evaluate internal and e;ternal sources o)
)inance
---+tutoru+net stud( notes Raisin&
co'pan( )inance/ Business an&els/
Sources o) e4uit( )inance
Business Studies Marcouse et al
nd
Ed Unit
0
---+tutoru+net presentation Sources o)
)inance
Focus o) teac#in& s#ould $e on application
o) principles+ .oo% at strate&ies o) actual
co'panies and evaluate
Financial c#oice 0A #our2 E;plain t#e $asis upon -#ic# t#e c#oice o)
source o) )unds is 'ade
:iscuss t#e inter5relations#ip -it# le&al
structures
Assess t#e costs and $ene)its o) di))erent
sources o) )inance
Anal(se t#e current )inancial structure o) a
$usiness
Evaluate i'plications o) a &iven strate&(
Business scenarios )ound -it#in past
papers 0Unit *CB Furt#er Accountin& and
Finance/ Unit **0 Business Strate&(2
provide opportunities )or students to discuss
)inancin& &ro-t#/ e;pansion/ etc+
---+tutoru+net stud( notes ?e-
s#are issue D )loatations/ Ri&#ts
issues/ Floatation price 3 'ana&in& t#e
price/ .easin& 3 advanta&es and
disadvanta&es
Business Revie- Strate&ic )inanceE vol+ A0
no+ 3
Stud( an( ne- s#are issues ta%in& place
and anal(se t#e $usiness rationale $e#ind
t#e policies
Researc# a recent ta%e over and
anal(se 'et#ods used to )inance
t#e deal
Re)erence s#ould $e 'ade to t#e levels o)
ris% related to di))erent sources o) )inance
Students s#ould $e a-are t#at )inancin&
decisions s#ould relate to t#e $usiness
o$<ectives
GCE Business Studies 7 o) 20
= ,nnovative teac#in& idea
= Stretc# and c#allen&e opportunit(
idea
= ,C" opportunit(
BUS,?ESS S"U:,ES H430: ACCOU?",?G F!4
S-GGES.E/
.EACHI0G
.I1E
B HOURS .'&IC
A2EA
SOURCES OF F,?A?CE
.'&IC '-.%I0E
S-GGES.E/ .EACHI0G A0/
H'1E3'24 AC.I5I.IES
S-GGES.E/ 2ES'-2CES &'I0.S .' 0'.E
Business needs 0A #our2 Appreciate t#e distinction $et-een s#ort
and lon& ter' capital needs 0-or%in& and
)i;ed capital2
Appl( t#is distinction to &iven $usiness
situations
Business Studies Hall et al 3
rd
Ed C#apter
F0
Business Studies Marcouse et al
nd
Ed Unit
A!
Financial strate&ies 0A 5
#ours2
Reco''end and <usti)( a )inancial strate&(
)or a $usiness
:iscuss t#e concept o) )inancial $alance
:e'onstrate t#e a$ilit( to use &earin&/
li4uidit( and per)or'ance ratiosG anal(se
and evaluate t#e )inancial per)or'ance o) a
$usiness
Business Revie- Strate&ic )inancial
decisions vol+ A no+ A
Business Studies Marcouse et al
nd
Ed Unit
!
"i'es A00 0A
t#
Ed2 no+ AA 7B3
Unit **0 Business Strate&( past papers
Unit F!C Strate&ic Mana&e'ent past
papers
Use case e;a'ples e+&+ "i'es A00 0A Ed2 /
past papers 0Unit *CB Furt#er Accountin&
and Finance/ Unit **0 Business Strate&(2
to rein)orce understandin&
Criticall( evaluate t#e )inancial
structure o) a $usiness usin&
appropriate accounts e+&+ past
papers 0Unit *CB Furt#er Accountin& and
Finance/ Unit **0 Business Strate&(2
6 o) 20 GCE Business Studies
= ,nnovative teac#in& idea
= Stretc# and c#allen&e opportunit( idea = ,C" opportunit(
BUS,?ESS S"U:,ES H430: ACCOU?",?G F!4
S-GGES.E/
.EACHI0G
.I1E
4 HOURS .'&IC
A2EA
BU:GE"S
.'&IC '-.%I0E
S-GGES.E/ .EACHI0G A0/
H'1E3'24 AC.I5I.IES
S-GGES.E/ 2ES'-2CES &'I0.S .' 0'.E
Bud&ets and o$<ectives
0A #our2
:e'onstrate understandin& t#e concept o)
a $ud&et
:iscuss t#e role o) $ud&etin& in #elpin&
ac#ieve t#e o$<ectives o) a $usiness
:e'onstrate understandin& o) t#e role o)
$ud&ets in ter's o) tar&et settin&/
'otivation and per)or'ance
Business Studies Marcouse et al
nd
Ed Unit
C
---+tutoru+net presentation
Bud&etin&
---+tutoru+net stud( notes 7urpose
and role o) $ud&ets/ ,ntroduction to
$ud&etin&
E'p#asise t#at t#e value o) $ud&etin& to a
$usiness depends on t#e 4ualit( o) t#e data
used to construct t#e $ud&et
Consider t#e ideas o) a 'aster $ud&et and
t#en loo% at individual depart'ent $ud&ets
Construction o) $ud&ets
0A #our2
Create a $ud&et )ro' &iven data
Reco&nise t#e di))iculties in operatin& -it#in
constraints
Business Studies Marcouse et al
nd
Ed Unit
C
---+tutoru+net stud( notes
,ncre'entatal $ud&etin&/ Hero $ased
$ud&etin&
Researc# into a pro<ect t#at #as
$een %no-n to e;ceed $ud&et
e+&+ 6e'$le( stadiu'+ ,denti)(
causes and esta$lis# lessons to
$e learnt+ 7er#aps t#e Ol('pic
Ga'es in .ondonI
Use a spreads#eet to $uild up t#e
$ud&et
Bud&et anal(sis 0 #ours2 Calculate/ interpret/ anal(se and discuss
per)or'ance t#rou&# variance anal(sis
---+tutoru+net presentation @ariance
anal(sis
Focus on variance anal(sis and its role as a
'ana&e'ent tool+ :iscuss and anal(se
positive and ne&ative variances+ Consider
tolerance li'its
Students s#ould consider t#e i'pact o)
e;ternal in)luences on 'eetin& $ud&ets
GCE Business Studies 9 o) 20
= ,nnovative teac#in& idea
= Stretc# and c#allen&e opportunit(
idea
= ,C" opportunit(
BUS,?ESS S"U:,ES H430: ACCOU?",?G F!4
S-GGES.E/
.EACHI0G
.I1E
B HOURS .'&IC
A2EA
COS"S A?: COS",?G
.'&IC '-.%I0E
S-GGES.E/ .EACHI0G A0/
H'1E3'24 AC.I5I.IES
S-GGES.E/ 2ES'-2CES &'I0.S .' 0'.E
Cost classi)ication 0A #our2 :e'onstrate understandin& o) t#e t(pes o)
costs incurred $( $usiness
Anal(se cost structures )ro' &iven data
Business Studies Marcouse et al
nd
Ed Unit
*
Business Studies Hall et al 3
rd
Ed C#apter
B
Standard costs 0A #our2 :e'onstrate understandin& o) t#e nature
and purpose o) standard costs
:e'onstrate understandin& o)/ and 'a%e
use o)/ standard costs
Business Studies Hall et al 3
rd
Ed C#apter
B
---+tutoru+net presentation
Standard costs
Cost and 7ro)it centres 0
#our2
Anal(se and discuss t#e purpose and use o)
cost and pro)it centres
Calculate/ interpret and discuss t#e
allocation o) costs: )ull/ a$sorption and
'ar&inal
---+tutoru+net presentation
A$sorption costin&/ Contri$ution and
'ar&inal costin&
Evaluate t#e role o) cost and pro)it centres
Costs and decisions 0A #our2 Understand -#at costs #ave to $e included
in a &iven situation
Understand and anal(se t#e i'pact on
declared pro)its o) di))erent cost allocations
Anal(tical and evaluative a-areness o) t#e
distinction $et-een pro)it and contri$ution
Business Studies Marcouse et al
nd
Ed Unit
*
Students s#ould appreciate t#at t#e
allocation o) costs can i'pact on $usiness
decision5'a%in&
E'p#asise t#e distinction $et-een pro)it
and contri$ution+ Anal(se t#e situations
-#ere contri$ution is 'ore i'portant t#an
pro)it
Students could consider $usiness
scenarios -#ere contri$ution is
'ore i'portant t#an pro)it
0 o) 20 GCE Business Studies
= ,nnovative teac#in& idea
= Stretc# and c#allen&e opportunit( idea = ,C" opportunit(
BUS,?ESS S"U:,ES H430 : ACCOU?",?G F!4
S-GGES.E/
.EACHI0G
.I1E
0
HOURS
.'&IC A2EA F,?A. ACCOU?"S
.'&IC '-.%I0E
S-GGES.E/ .EACHI0G A0/
H'1E3'24 AC.I5I.IES
S-GGES.E/ 2ES'-2CES
&'I0.S .' 0'.E
Financial State'ents
0A #our2
Overvie- o) 'ain state'ents includin&
$alance s#eet/ pro)it and loss account / cas#
)lo- state'ent
---+tutoru+net stud( notes Contents o)
annual reports and accounts
Balance s#eet
0B #ours2
:e'onstrate an understandin& o) and
construct a $alance s#eet
E;plain/ interpret and anal(se t#e constituent
ele'ents o) assets and lia$ilities
Anal(se and discuss t#e valuation o) assets:
)i;ed assets/ invest'ents/ patents/ &ood-ill/
de$tors/ stoc%s/ $ad de$t
Calculate/ interpret and discuss depreciation:
strai&#t line and declinin& $alance
:e'onstrate an appreciation o) t#e
si&ni)icance o) c#an&in& asset values over
ti'e
:e'onstrate an understandin& and
appreciation o) lon& ter' and current
lia$ilities and o) o-ners e4uit(
Business Studies Marcouse et al
nd
Ed Unit

Business Case Studies 3


rd
Ed Marcouse and
.ines Jaren9s ta;is 7*!
A Business Studies Surrid&e and
Gillespie
nd
Ed Unit 3 7BF
A Business Studies Surrid&e and
Gillespie
nd
Ed Unit 3 7FF
---+tutoru+net stud( notes Balance
s#eet/ Accountin& )or )i;ed assets/
:epreciation
---+tutoru+net presentation :epreciation/
Gearin&/ Balance s#eet
"i'es A00 0A
t#
Ed2 noAA 7B4
Evaluative understandin& o) t#e issues #ere
is vital+ Candidates 'ust $e a$le to assess
t#e si&ni)icance o) c#an&es in $alance s#eet
values e+&+ increase in de$tors or creditors D
c#an&es in &ood-ill
Understand t#at depreciation is a non5cas#
)lo- cost t#at i'pacts on t#e pro)it and loss
account
Appreciate t#e ele'ents o) o-ners )unds
di))erentiatin& $et-een issued s#are capital
and reserves
7ro)it and .oss accounts
03 #ours2
:e'onstrate an understandin& o) t#e $asic
assu'ptions upon -#ic# suc# state'ents
depend e+&+ 'atc#in& principle
Business Studies Marcouse et al
nd
Ed Unit
A
:istin&uis# $et-een &ross pro)it/ net pro)it
$e)ore ta;/ net pro)it a)ter ta;/ retained pro)it
GCE Business Studies o) 20
= ,nnovative teac#in& idea
= Stretc# and c#allen&e opportunit(
idea
= ,C" opportunit(
BUS,?ESS S"U:,ES H430 : ACCOU?",?G F!4
S-GGES.E/
.EACHI0G
.I1E
0
HOURS
.'&IC A2EA F,?A. ACCOU?"S
.'&IC '-.%I0E
S-GGES.E/ .EACHI0G A0/
H'1E3'24 AC.I5I.IES
S-GGES.E/ 2ES'-2CES &'I0.S .' 0'.E
:e'onstrate an understandin& o) and
construct a pro)it and loss state'ent
E;plain/ interpret and anal(se t#e 'ain
ele'ents o) t#e state'ent
:e'onstrate an appreciation o) t#e
appropriation account
:e'onstrate an understandin& o) -#( cas#
and pro)it are distinct
A Business Studies Surrid&e and
Gillespie
nd
Ed Unit 3 7C*
---+tutoru+net stud( notes 7ro)it and
loss account
---+tutoru+net presentation 7ro)it and
.oss account
"i'es A00 0A
t#
Ed2 noAA pB4
Cas# )lo- state'ents
0 #ours2
Construct/ interpret and anal(se a cas# )lo-
state'ent
:e'onstrate an appreciation o) t#e
di))erence $et-een a cas# )lo- )orecast and
a cas# )lo- state'ent
:e'onstrate an understandin& o) t#e role o)
cas# )lo- )orecast in )inancial plannin&
Business Studies Marcouse et al
nd
Ed Unit
A*
Business Case Studies 3
rd
Ed Marcouse and
.ines "#e Business 7lan 7C0
Carr( out cas# )lo- )orecastin& usin&
spread s#eets
,nterpretation o) accounts
04 #ours2
Ratio anal(sis as t#e $asis o) investi&ation
:e'onstrate an understand o) and use
pro)ita$ilit(/ li4uidit( and per)or'ance ratios
to interpret a $usiness9 position and
per)or'ance
Evaluation $ased upon interpretation o) ratio
anal(sis
,nterpret and evaluate per)or'ance $ased
upon )inal accounts )ro' perspective o) $ot#
Business Studies Marcouse et al
nd
Ed Unit
3
Business Case Studies 3
rd
Ed Marcouse and
.ines MMM 7*F
Business Case Studies 3
rd
Ed Marcouse and
.ines "a%e overs and 7u$lis#ed Accounts
7*3
Business Case Studies 3
rd
Ed Marcouse and
.ines So)a $ed Sa&a 7*A
@ital t#at candidates can use and co''ent
on accountin& ratios+ 6#at are t#e li'itations
o) ratio anal(sisI
Ma%e sure candidates #ave plent( o)
opportunit( to practice t#eir accountin& ratios
on sets o) accounts
Students s#ould $e re'inded t#at accounts
are #istorical and do not re)lect c#an&es in
t#e $usiness environ'ent e+&+ co'petition/
2 o) 20 GCE Business Studies
= ,nnovative teac#in& idea
= Stretc# and c#allen&e opportunit( idea = ,C" opportunit(
BUS,?ESS S"U:,ES H430 : ACCOU?",?G F!4
S-GGES.E/
.EACHI0G
.I1E
0
HOURS
.'&IC A2EA F,?A. ACCOU?"S
.'&IC '-.%I0E
S-GGES.E/ .EACHI0G A0/
H'1E3'24 AC.I5I.IES
S-GGES.E/ 2ES'-2CES &'I0.S .' 0'.E
actual and potential sta%e#olders A Business Studies Surrid&e and Gillespie

nd
Ed Unit 3 7!0
---+tutoru+net stud( notes
,nterpretin& )inancial in)or'ation
---+tutoru+net presentation
S#are#olders ratios
Business Revie- vol+ A3 noA 74
Business Revie- vol+ ! no+A 7A4
Business Revie- vol+ ! no+ 70
environ'ent/ 'ar%et pressures/ etc+
,t s#ould $e e'p#asised t#at alon&side
4uantitative anal(sis )unctional areas s#ould
also $e considered so as to )ro' a 'ore
co'plete picture o) per)or'ance e+&+ ne-
product develop'ent/ industrial relations/
sta)) turnover/ 4ualit(/ productivit(/ etc+
:isclosure o) in)or'ation
0 #ours2
:e'onstrate an understandin& o) annual
report
C#air'an9s state'ent and auditor9s report
:e'onstrate an appreciation o) t#e need )or
disclosure o) in)or'ation
E;plain t#e le&al )ra'e-or% &overnin&
disclosure o) in)or'ation to interested parties
.oo% at pu$lis#ed reports and assess t#eir
use)ulness
Consider issues t#at are not
contained in accounts t#at -ould
$e o) interest to sta%e#olders
Ho- use)ul are AGM9sI
:o s'all s#are#olders #ave an( in)luenceI
.i'itations o) accounts
03 #ours2
:e'onstrate an appreciation t#at )inal
accounts are #istoric docu'ents
:e'onstrate an understandin& o) and
e;plain -indo- dressin& o) accounts
:e'onstrate an appreciation o) t#e
li'itations o) usin& )inancial and accountin&
Business Studies Marcouse et al
nd
Ed Unit
4
---+tutoru+net presentation @aluin& a
$usiness
---+tutoru+net presentation 6indo-
dressin&
Stretc# points+ Evaluate a recent )inancial
scandal and assess -#( t#e accounts )ailed
to predict occurrence
Stretc# point+ 7lace a value on a )oot$all clu$
or a &ol) clu$
GCE Business Studies 3 o) 20
= ,nnovative teac#in& idea
= Stretc# and c#allen&e opportunit(
idea
= ,C" opportunit(
BUS,?ESS S"U:,ES H430 : ACCOU?",?G F!4
S-GGES.E/
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0
HOURS
.'&IC A2EA F,?A. ACCOU?"S
.'&IC '-.%I0E
S-GGES.E/ .EACHI0G A0/
H'1E3'24 AC.I5I.IES
S-GGES.E/ 2ES'-2CES &'I0.S .' 0'.E
data as t#e sole $asis )or 'a%in& <ud&e'ents
re&ardin& a co'pan(9s per)or'ance and
prospects
4 o) 20 GCE Business Studies
= ,nnovative teac#in& idea
= Stretc# and c#allen&e opportunit( idea = ,C" opportunit(
BUS,?ESS S"U:,ES H430 : ACCOU?",?G F!4
S-GGES.E/
.EACHI0G
.I1E
A
HOURS
.'&IC A2EA ACCOU?",?G FOR :EC,S,O?S
.'&IC '-.%I0E
S-GGES.E/ .EACHI0G A0/
H'1E3'24 AC.I5I.IES
S-GGES.E/ 2ES'-2CES &'I0.S .' 0'.E
Brea% even anal(sis
03 #ours2
Construct and interpret $rea% even )ro'
&iven data 0$ot# &rap#ical and non5&rap#ical2
Anal(se and discuss decisions usin& $rea%
even anal(sis 0$ot# si'ple and co'ple;
'odels2
Evaluate t#e use)ulness o) $rea% even as a
'ana&e'ent decision tool
Business Studies Marcouse et al
nd
Ed Unit
AF
---+tutoru+net presentation
Brea%even anal(sis
A Business Studies Surrid&e and Gillespie

nd
Ed Unit 3 74!
Focus on issues li%e 'ar&in o) sa)et( and
ris%+ E'p#asise #o- $rea% even can $e
calculated arit#'eticall(
Students s#ould understand t#at in so'e
instances a $rea% even )or sales value is
'ore use)ul t#an units sold
Cost allocation 04 #ours2 ,denti)( and e;plain di))erent 'et#ods o)
allocatin& )i;ed costs
:iscuss t#e e))ects o) t#e use o) di))erent
'et#ods on reported pro)its
:e'onstrate understandin& o) and discuss
t#e use)ulness o) contri$ution data
Use contri$ution as a 'et#od to #elp
evaluate t#e i'portance o) an activit( to a
$usiness
Business Studies Marcouse et al
nd
Ed Unit
AC
A Business Studies Surrid&e and Gillespie

nd
Ed Unit 3 743
---+tutoru+net presentation Special
order contracts
,nvest'ent decisions
0B #ours2
:e'onstrate understandin& o) t#e nature o)
invest'ent decisions
:e'onstrate an appreciation o) t#e concept
o) invest'ent appraisal
Understand and use 'et#ods o) invest'ent
appraisal includin& pa( $ac%/ ARR/
discounted cas# )lo-/ net present value and
---+tutoru+net presentation ,nvest'ent
appraisal 3 discountin& 'et#ods/ ,nvest'ent
appraisal 3 non5discountin& 'et#ods
Business Studies Marcouse et al
nd
Ed Unit
F
Focus on e;plainin& -#at t#e results o)
invest'ent appraisal actuall( 'ean e+&+
positive net present value
Understand t#e nature o) invest'ent
decisions
Use 'et#ods to assess decisions 'ade $(
$usinesses+ e+&+ c#annel tunnel or a toll road
GCE Business Studies 5 o) 20
= ,nnovative teac#in& idea
= Stretc# and c#allen&e opportunit(
idea
= ,C" opportunit(
BUS,?ESS S"U:,ES H430 : ACCOU?",?G F!4
S-GGES.E/
.EACHI0G
.I1E
A
HOURS
.'&IC A2EA ACCOU?",?G FOR :EC,S,O?S
.'&IC '-.%I0E
S-GGES.E/ .EACHI0G A0/
H'1E3'24 AC.I5I.IES
S-GGES.E/ 2ES'-2CES &'I0.S .' 0'.E
,nternal rate o) return
Anal(se invest'ent options usin& appropriate
'et#ods
Reco''end and <usti)( an invest'ent option
)ro' &iven data
:e'onstrate an evaluative understandin& o)
invest'ent appraisal 'et#ods
Ma%e sure candidates practice 'et#ods o)
invest'ent appraisal )ro' data provided
E'p#asise t#e li'itations o) 'a%in&
decisions purel( on t#e $asis o) )inancial
pro<ections
S#ould pu$lic sector invest'ent decisions $e
$ased around invest'ent appraisalI
6 o) 20 GCE Business Studies
Sa'ple GCE .esson 7lan:
Business Studies H430: Accountin&
F!4
Fin!$ Accounts 7 inter#ret!tion !nd !n!$8sis
OCR reco&nises t#at t#e teac#in& o) t#is 4uali)ication a$ove -ill var( &reatl( )ro' sc#ool to sc#ool
and )ro' teac#er to teac#er+ 6it# t#at in 'ind t#is lesson plan is o))ered/ as a possi$le approac#
$ut -ill $e su$<ect to 'odi)ications $( t#e individual teac#er+
.esson len&t# is assu'ed to $e one (our/
%e!rning '9:ecti;es )or t(e $esson
O$<ective A Rein)orce students9 understandin& o) sta%e#olders
O$<ective :evelop anal(tical and evaluative s%ills in interpretin& pu$lis#ed )inancial accounts
O$<ective 3 :evelop students9 appreciation o) t#e li'itations o) )inancial accounts
S%ill o$<ectives 7resentation and co''unication s%ills en#ance'ent
," s%ills utilised
Accurate and precise -or% carried out under ti'e pressure
2ec!# o) #re;ious e<#erience !nd #rior +no*$edge
Students s#ould $e a$le to identi)( di))erent sta%e#older &roups
"#e( s#ould also $e re'inded o) t#e pro)ita$ilit(/ li4uidit( and per)or'ance ratios t#at t#e(
#ave previousl( $een tau&#t
Content
.i"e Content
0 5A0 'in+ 6ar' up activit( desi&ned to ensure all students are )a'iliar -it# t#e concepts
needed
A0 3 AB 'in+ Class divided into &roups representin& 'a<or sta%e#older &roups and &iven t#eir
$rie) 5 na'el( to anal(se t#e report and accounts )ro' t#eir o-n perspective usin&
appropriate criteria+ Reports and accounts are t#en distri$uted+ 0 (ears )or
co'parative purposes2
AB 3 40 'in+ Groups underta%e t#eir anal(sis and prepare t#eir report )or )eed$ac%
40 3 BB 'in+ Group presentations usin& appropriate visual aids
BB 3 F0 'in+ 7lenar( 5 Main point su''arised $( teac#er+ Follo- up -or% &iven out
GCE Business Studies 7 o) 20
2esources
Su))icient copies o) co'pan( reports
Access to co'puters
,nternet connection needed so t#at co'parative per)or'ance can $e carried out
"as% $rie) -ritten out
?+B+ Full co'pan( reports and accounts are needed+ So'e sta%e#olders -ill need to loo% at t#e
c#air'an9s state'ent/ auditors report and in)or'ation concernin& t#e co'pan(9s social
responsi$ilit( strate&(+
Ma%e sure t#at a )ull ran&e o) sta%e#olders are represented+ "#is is 'uc# 'ore t#an a si'ple
nu'$er crunc#in& e;ercise+
E<tension *or+
Carr( out independent researc# into t#e co'pan(+ ,nvesti&ate anal(sts9 assess'ent o) t#e
co'pan( and co'pare -it# class assess'ent #i&#li&#tin& points o) si'ilarit( and contrast+
6 o) 20 GCE Business Studies
Ot#er )or's o) Support
,n order to #elp (ou i'ple'ent t#e ne- Business Studies speci)ication e))ectivel(/ OCR o))ers a
co'pre#ensive pac%a&e o) support+ "#is includes:
OCR "rainin&
Get 2e!d8=introducing t(e ne* s#eci)ic!tions
A series o) FREE #al)5da( trainin& events are $ein& run durin& Autu'n 00C/ to &ive (ou an
overvie- o) t#e ne- speci)ications+
Get St!rted=to*!rds success)u$ de$i;er8 o) t(e ne* s#eci)ic!tions
"#ese )ull5da( events -ill run )ro' Sprin& 00* and -ill loo% at t#e ne- speci)ications in 'ore
dept#/ -it# e'p#asis on )irst deliver(+
@isit ---+ocr+or&+u% )or 'ore details+
Mill 6#ar) "rainin&
Additional events are also availa$le t#rou&# our partner/ Mill 6#ar) "rainin&+ ,t o))ers a ran&e o)
courses on innovative teac#in& practice and -#ole5sc#ool issues 5 ---+'ill5-#ar)5trainin&+co+u%+
e5Co''unities
Over C0 e5Co''unities o))er (ou a )ast/ d(na'ic co''unication c#annel to 'a%e contact -it#
ot#er su$<ect specialists+ Our online 'ailin& list covers a -ide ran&e o) su$<ects and ena$les (ou to
s#are %no-led&e and vie-s via e'ail+
@isit #ttps:DDco''unit(+ocr+or&+u%/ c#oose (our co''unit( and <oin t#e discussionK
,nterc#an&e
OCR ,nterc#an&e #as $een developed to #elp (ou to carr( out da( to da( ad'inistration )unctions
online/ 4uic%l( and easil(+ "#e site allo-s (ou to re&ister and enter candidates online+ ,n addition/
(ou can &ain i''ediate a )ree access to candidate in)or'ation at (ou convenience+ Si&n up at
#ttps:DDinterc#an&e+ocr+or&+u%
GCE Business Studies 9 o) 20
&u9$is(ed 2esources
OCR o))ers centres a -ealt# o) 4ualit( pu$lis#ed support -it# a )antastic c#oice o) 8O))icial
7u$lis#er 7artner9 and 8Approved 7u$lication9 resources/ all endorsed $( OCR )or use -it# OCR
speci)ications+
&u9$is(er #!rtners
OCR -or%s in close colla$oration -it# t#ree 7u$lis#er 7artnersG Hodder/ Heine'ann and O;)ord
Universit( 7ress 0OU72 to ensure centres #ave access to:
Better pu$lis#ed support/ availa$le -#en (ou need it/ tailored to OCR speci)ications
Lualit( resources produced in consultation -it# OCR su$<ect tea's/ -#ic# are lin%ed to
OCR9s teac#er support 'aterials
More resources )or speci)ications -it# lo-er candidate entries
Materials t#at are su$<ect to a t#orou&# 4ualit( assurance process to ac#ieve endorse'ent
Hodder Education is t#e pu$lis#er partner )or OCR GCE Business Studies
Hodder Education is producin& t#e )ollo-in& resources )or OCR GCE Business Studies )or )irst
teac#in& in Septe'$er 00*/ -#ic# -ill $e availa$le in Sprin& 00*+
Marcouse/ ,/ 6illia's/ R/ Surrid&e/ M/ Gillespie/ A/ Martin/ B/ 6atson/ ?/ Ha''ond/ A/ Harrison/
S+ 'C2 Business Studies )or A %e;e$ 000*2 ,SB?: !C*0340!B*F3F
Marcouse/ ,/ 6illia's/ R/ Surrid&e/ M/ Gillespie/ A/ Martin/ B/ 6atson/ ?/ Ha''ond/ A/ Harrison/
S+ 'C2 Business Studies /8n!"ic %e!rning 0et*or+ Edition 000*2 ,SB?: !C*0340!F*A0!
A##ro;ed #u9$ic!tions
OCR still endorses ot#er pu$lis#er 'aterials/ -#ic# under&o a t#orou&# 4ualit( assurance process
to ac#ieve endorse'ent+ B( o))erin& a c#oice o) endorsed 'aterials/ centres can $e assured o)
4ualit( support )or all OCR 4uali)ications+
Endorse"ent
OCR endorses a ran&e o) pu$lis#er 'aterials to provide 4ualit( support )or centres deliverin& its
4uali)ications+ Mou can $e con)ident t#at 'aterials $randed -it# OCR9s NO))icial 7u$lis#in& 7artnerE
or NApproved pu$licationE lo&os #ave under&one a t#orou&# 4ualit( assurance process to ac#ieve
endorse'ent+ All responsi$ilit( )or t#e content o) t#e pu$lis#er9s 'aterials rests -it# t#e pu$lis#er+
"#ese endorse'ents do not 'ean t#at t#e 'aterials are t#e onl( suita$le resources availa$le or
necessar( to ac#ieve an OCR 4uali)ication+ An( resource lists -#ic# are produced $( OCR s#all
include a ran&e o) appropriate te;ts+
20 o) 20 GCE Business Studies