Lesson Plan

• Describe why cash flow management is critical for business sustainability.
• Identify and compare at least five methods for improving cash flow.
• Apply cash‑flow forecasting tools to evaluate the impact of selected improvement methods.
• Analyse a case study to propose practical cash‑flow enhancements and justify choices.

• Projector and screen
• Whiteboard and markers
• Handouts of cash‑flow forecast tables
• Case‑study worksheets
• Calculator or spreadsheet software
• Sticky notes for group brainstorming

Start with a quick poll: how many have experienced cash shortages despite good sales? Review the previous lesson on cash‑flow basics, then explain today’s goal – students will evaluate and implement methods to improve cash flow, demonstrated through a revised forecast.

1. Do‑now (5') – short quiz on cash‑flow terminology.
2. Mini‑lecture (15') – overview of improvement methods with real‑world examples.
3. Guided practice (10') – calculate the cash‑conversion cycle from case data.
4. Group activity (20') – each group selects two methods, adjusts the three‑month forecast accordingly.
5. Whole‑class share (10') – groups present changes; class discusses benefits and drawbacks.
6. Teacher check (5') – Q&A to clear misconceptions.
7. Exit ticket (5') – write one actionable cash‑flow improvement and its expected impact.

Recap the key methods and their influence on cash‑flow forecasts. Collect exit tickets to confirm understanding. For homework, students will refine their forecast using real‑world data from a business of their choice, applying at least two improvement strategies.