Cambridge IGCSE Business 0264 & 0774 | 5.3 Profit and Loss | PowerPoint Lesson

Cambridge IGCSE Business 0264 lesson 5.3 Profit and Loss: a complete, editable 22-slide PowerPoint for the 2027-2029 syllabus, with a Learning Check and an exit ticket.

Also suitable for Cambridge IGCSE (9-1) Business 0774 and Cambridge O Level Business 7081, which share the same syllabus content.

What You Get
✓ 22 editable slides covering syllabus sections 5.3.1 and 5.3.2
✓ What profit is and why it matters to private sector businesses
✓ The statement of profit or loss: revenue, cost of sales, gross profit, expenses, profit, with the formulas and a practice slide
✓ Sam’s Café case study and a decision on cheaper ingredients
✓ Profit versus cash, who uses the statement, common mistakes, and the statement’s purpose and limitations
✓ A Learning Check question set and a key takeaways slide
✓ An exit ticket to close the lesson

Syllabus Coverage
✓ 5.3.1 What is profit and why it is important
✓ 5.3.2 Statement of profit or loss: main features, simple calculations, decisions based on the statement (no constructing, matching the syllabus note)

Lesson Outline
What profit is; key terms and profit types; the statement’s structure and formulas; practice calculations; the Sam’s Café case and decision; why profit matters; users of the statement; profit versus cash; using the statement and its limits; key takeaways; exit ticket.

Perfect For
✓ Cambridge international schools teaching the 0264 syllabus
✓ Business departments building a scheme of work for first teaching
✓ Teachers who want a single lesson to drop into an existing scheme

Why Choose This Resource
Written against the published 0264 syllabus, with the learning objectives quoted on the second slide so you can check coverage at a glance. Questions to students are highlighted on the slide. Created by an experienced Cambridge Business teacher. Fully editable, so you keep control of pace and depth.

Department purchasing? A multi-user school licence is available at checkout.

Part Of Unit 5
All five Unit 5 lessons in one download: https://www.tes.com/teaching-resource/-13558728
The complete 0264 course, all six units and 28 lessons: https://www.tes.com/teaching-resource/-13559531

Browse the full Cambridge Business range: https://www.tes.com/teaching-resources/shop/business_alevels_resources

Download today and teach Profit and Loss in one ready-made lesson.