IGCSE Business Section 5 Revision Poster
IGCSE Business Section 5 Revision Poster (A0): Finance, Cash Flow, Income Statement, Ratios | 0450 / 0264 / 7115
Cambridge IGCSE Business 0450/0264 Finance revision poster: sources of finance, cash flow, income statement, financial position and ratios, all worked through.
The most detailed poster in the set. One fictional company, Bright Bikes Ltd, runs through the income statement, the statement of financial position and all five ratios, so students can see how the accounts link together.
What’s covered:
5.1 Finance needs and sources: why businesses need finance, capital and revenue expenditure, a comparison table of nine sources (advantage, disadvantage and time period for each), how to choose a source, and what lenders look for
5.2 Cash flow and working capital: a four-month cash-flow forecast, a chart of the closing balance showing a shortage, causes of cash-flow problems, how to fix them, and working capital
5.3 Income statements: a full statement from revenue down to retained profit, the key formulas, why profit matters, and the difference between profit and cash
5.4 Statement of financial position: assets, liabilities and equity, plus worked figures for working capital, capital employed and net assets
5.5 Analysis of accounts: gross profit margin, profit margin, ROCE, the current ratio and the acid test ratio, each worked out and explained. Also covers how to improve profitability and liquidity, the users of accounts, and the limitations of ratio analysis
Ideas for the classroom: a model for calculation questions, a revision mat for the finance unit, or a basis for “interpret the ratios” exam practice.
Included: an A0 PDF and a JPG preview. All the figures are fictional and agree with each other across the poster. Not endorsed by Cambridge.











