Lesson Plan

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Lesson Plan
Grade: Date: 25/02/2026
Subject: Business Studies
Lesson Topic: the main reasons why businesses need finance: start-up capital, capital for expansion/growth, replacing existing non-current assets, investing in new technology, working capital
Learning Objective/s:
  • Describe the five primary reasons businesses require finance.
  • Explain typical sources of finance for each need.
  • Calculate a Working Capital Requirement from given data.
  • Evaluate which finance source is most appropriate for a specific business scenario.
  • Apply knowledge to propose a finance mix for a case‑study business.
Materials Needed:
  • Projector and screen
  • Whiteboard and markers
  • Printed handout of the finance‑needs summary table
  • Calculator worksheets for WCR activity
  • Sticky notes for brainstorming
  • Laptop for teacher presentation
 Introduction:

Begin by asking students to name a new business they admire and list the money it needed to get started. Connect this to their prior knowledge of costs and profit. Explain that by the end of the lesson they will be able to identify five key finance needs, match each with common sources, and calculate working capital.
Lesson Structure:
  1. Do‑Now (5') – Brainstorm start‑up costs on sticky notes; share a few examples.
  2. Mini‑lecture (10') – Present the five finance needs with real‑world examples using slides.
  3. Guided practice (12') – In pairs, complete the summary table by matching each need with typical sources; teacher circulates for feedback.
  4. Calculation activity (10') – Provide the WCR data set; students calculate the working capital requirement and check answers.
  5. Case‑study discussion (8') – Groups decide the optimal finance mix for a hypothetical expansion scenario and justify their choices.
  6. Exit ticket (5') – Individually write two finance needs and an appropriate source for each.
Conclusion:

Recap the five finance needs and the most common sources discussed. Collect exit tickets to gauge understanding and assign homework: complete a worksheet that requires students to design a finance plan for a business of their choice, including a WCR calculation.