Lesson Plan

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Lesson Plan
Grade: Date: 25/02/2026
Subject: Business
Lesson Topic: the factors influencing the choice of sources of finance in a given situation: cost, flexibility, need to retain control, the use to which it is put and level of existing debt
Learning Objective/s:
  • Describe the five key factors influencing the choice of finance sources.
  • Analyse how cost, flexibility, control, intended use, and existing debt affect decision‑making.
  • Apply a checklist to evaluate suitable finance options for a given business scenario.
  • Compare common sources of finance against the identified factors.
  • Justify a recommended finance source for a case‑study situation.
Materials Needed:
  • Projector and screen for slides
  • Whiteboard and markers
  • Handout summarising the five factors and source‑comparison table
  • Sample case‑study worksheet
  • Calculator for cost calculations
  • Sticky notes for group brainstorming
 Introduction:
Begin with a quick poll: “If you needed £2 million for new equipment, how would you raise it?” Connect to prior learning on sources of finance and explain that today students will evaluate finance choices using five key factors and a decision‑making checklist. Success criteria: students will be able to identify relevant factors, apply a checklist, and justify a finance choice.
Lesson Structure:
  1. Do‑now (5’) – Students answer the poll on the board and share initial ideas.
  2. Mini‑lecture (10’) – Review the five factors (cost, flexibility, control, intended use, existing debt) with real‑world examples.
  3. Guided analysis (12’) – Teacher walks through the source‑comparison table, highlighting factor influences.
  4. Group activity (15’) – Teams work on the sample scenario worksheet, apply the checklist, and calculate the cost of alternatives.
  5. Class discussion (8’) – Groups present recommendations; teacher facilitates critique focusing on factor alignment.
  6. Quick check (5’) – Exit ticket: list two factors most critical for the scenario and the chosen finance source.
Conclusion:
Summarise how the five factors guide finance decisions and how the checklist provides a systematic approach. For the exit ticket, students note one factor they would prioritize in a different scenario. Homework: research a recent financing decision by a real company and evaluate it using the checklist.