Starter For Ten Enterprise Project. Lesson Twelve - Counting the Cash
This is the twelfth lesson in a series of fourteen which make up the Starter For Ten project. Starter For Ten is a whole term, cross-curricular project for upper primary classes. A series of lessons provide the class with the knowledge and skills they need to start their own businesses in small groups. Groups are loaned £10 to start their business with the businesses running for four weeks after around six weeks learning and preparation.

Starter For Ten provides a highly motivating, real world context for learning with pupils taking full responsibility for their businesses. The pupils are also responsible for making key decisions including what to spend any profit on and whether to act as philanthropists and opt to donate a proportion of their income to charity.

The full project covers a number of curriculum areas: literacy, numeracy, health and wellbeing, religious and moral education, social studies and technologies. All lessons are fully linked to the Scottish Curriculum For Excellence.

Each of the fourteen lessons includes a lesson plan, a PowerPoint presentation and any worksheets or other resources required. Lesson plans include learning objectives, suggestions for differentiation, a starter activity, a main lesson, a plenary activity, suggestions for further development, opportunities for display, and relevant second level Curriculum For Excellence experiences and outcomes.

In this lesson the children will learn a number of financial terms. They will find out about the financial records which they will keep. The class will look at their cash flow sheet and discuss how to complete it. They will then look at the Excel spreadsheet which will be their balance sheet. After experimenting with the spreadsheet and discussing the purpose of the formula bar, the businesses will save a balance sheet to use throughout the project.


1. I can define the terms; cash flow, cash inflow, cash outflow, net cash flow, revenue, costs, profit, loss, profit motive, gross income and net income.

2. I can describe the difference between a cash flow sheet and a balance sheet.

3. I can explain how using formulae in an Excel spreadsheet can make calculations easier.
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  • 12.-Counting-The-Cash---lesson-plan.pdf
  • 12.-Counting-The-Cash---presentation.pptx
  • 12.-Counting-The-Cash---definition-sheets.pdf
  • 12.-Counting-The-Cash---cash-flow-sheet.pdf
  • 12.-Counting-The-Cash---balance-sheet-(0--charity-donation).xls
  • 12.-Counting-The-Cash---balance-sheet-(5--charity-donation).xls
  • 12.-Counting-The-Cash---balance-sheet-(10--charity-donation).xls
  • 12.-Counting-The-Cash---balance-sheet-(15--charity-donation).xls
  • 12.-Counting-The-Cash---balance-sheet-(20--charity-donation).xls
  • 12.-Counting-The-Cash---balance-sheet-(25--charity-donation).xls

About this resource


Created: Nov 30, 2017

Updated: Aug 1, 2018

Lesson plan

pdf, 70 KB



pptx, 36 KB



pdf, 19 KB


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