Lesson Plan

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Lesson Plan
Grade: Date: 25/02/2026
Subject: Business Studies
Lesson Topic: main features of a cash flow forecast: cash inflow, cash outflow, net cash flow, opening balance, closing balance
Learning Objective/s:
  • Describe the components of a cash flow forecast (inflows, outflows, net flow, opening and closing balances).
  • Calculate net cash flow and closing balance using the standard formulae.
  • Analyse a sample cash flow table to identify periods of surplus or deficit.
  • Evaluate the importance of cash flow forecasting for business decision‑making.
  • Construct a simple three‑month cash flow forecast using estimated figures.
Materials Needed:
  • Projector or interactive whiteboard
  • Printed cash flow forecast worksheet
  • Calculator or spreadsheet software
  • Sample business scenario handout
  • Whiteboard markers
  • Sticky notes for quick checks
 Introduction:
Begin with a quick poll: “What would happen if a business ran out of cash tomorrow?” Discuss students’ ideas and link them to the need for planning cash movements. Explain that today they will learn the key elements of a cash flow forecast and how to use it to avoid cash shortages.
Lesson Structure:
  1. Do‑now (5’) – Students answer the poll question on sticky notes and share responses.
  2. Mini‑lecture (10’) – Define cash flow forecast and outline its five main features with examples.
  3. Formula practice (10’) – Guided calculation of net cash flow and closing balance using the sample table.
  4. Group activity (15’) – Teams complete a three‑month cash flow forecast worksheet for a given business scenario.
  5. Whole‑class review (10’) – Groups present their forecasts; teacher highlights correct use of formulas and common errors.
  6. Exit ticket (5’) – Students write one way a cash flow forecast can help a manager make a decision.
Conclusion:
Summarise how the forecast’s opening balance, inflows, outflows, net flow and closing balance interrelate. Ask students to write one key takeaway on a slip of paper as an exit ticket. For homework, they will create a cash flow forecast for their own small‑business idea using a spreadsheet.