Edexcel A Level Business Theme 3: gearing, ROCE and company accounts
Edexcel A Level Business (9BS0), Theme 3 case study lessons. A cheese maker’s income statement and statement of financial position, gearing and ROCE, a £300,000 borrowing decision and a recommendation to a bank.
One original, fictional UK business case for about three 55-minute lessons. Students read a cheese maker’s income statement and statement of financial position and say what they show to different stakeholders, calculate and interpret the two ratios named in the specification (gearing and return on capital employed), judge a proposal to borrow £300,000, state the limitations of ratio analysis, then compare two rival firms and write a 175-word recommendation to a bank.
Lessons (three, each about 55 minutes):
Lesson 1: Reading the statements - A which-statement starter, an income statement and statement of financial position to fill in, reconciliations, stakeholder interest, a note to the MD.
Lesson 2: Ratio analysis - Formulas and both statements, a capital employed diagram, gearing and ROCE, interpretation, a borrow-or-not judgement and the limitations of ratios.
Lesson 3: Comparing two firms - A second firm and a bank guideline, ratios for both, after-loan ratios, an interest stress test, a plan and a 175-word recommendation with peer check.
What is included: a 24-page student workbook and a 10-page teacher guide with three lesson plans, full worked answers, finished diagrams and tables, indicative guidance for the written tasks, and support and stretch ideas. Each is supplied as a PDF and as an editable Word file, so four files in all, together in one ZIP.
Specification fit (Edexcel A Level Business (9BS0), Theme 3): Mapped to the Pearson specification (Issue 1) sections 3.5.1 and 3.5.2. Check the sections against the current specification for your own course.
How to use it: share or print the student workbook, follow the teacher guide’s lesson plans, set the homework the plans name, and use the indicative guidance to give feedback on the written tasks. The Word files let you change wording, timings and answer space.









