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Level: 1Unit type: Sector (Business)Guided learning hours: 40
Unit in briefLearners will record and compare income and expenditure manually or using spreadsheet software.
Unit introductionIt is vital that businesses keep track of the money coming in and the money that is used to pay for expenses. It is important that businesses monitor their income and expenditure by keeping clear and accurate records so that they can make sure that the business is not spending more than it is getting in.
In this unit, you will learn how well the business is doing by recording the income and expenditure. Some smaller businesses do this on paper, manually, while others use spreadsheet software to record the income and expenses of a business. Spreadsheet software can do all the mathematical calculations for you and all you have to do is keep good records. You can also make charts using the software to compare the income and expenses for each month throughout the year.
The transferable and sector skills you develop in this unit can enable you to progress to further learning. They will also support you in completing the core skills units in Group A of the qualification.
Learning aimsIn this unit you will:A Record income and expenditure of a business for a set period of timeB Compare income and expenditure of a business for a set period of time.
Unit summary
Learning aim
Key teaching areas
Summary of suggested assessment evidence
A Record income and expenditure of a business for a set period of time
B Compare income and expenditure of a business for a set period of time
Key teaching areas include:
Sector skills
Knowledge
Transferable skills
There are opportunities to develop functional skills in this unit:
Functional skills
English
Mathematics
Unit contentKnowledge and sector skills
Types of income and expenditure in a business
Recording income and expenditure
Comparing income and expenditure for a set period of time
Assessment criteria
Pass
Merit
Distinction
Learning aim A: Record income and expenditure of a business for a set period of time
A.P1 Produce an outline record of income and expenditure over a set period of time.
A.M1 Produce a detailed record of income and expenditure over a set period of time.
A.D1 Produce a detailed and mostly accurate record of income and expenditure over a set period of time.
Learning aim B: Compare income and expenditure of a business for a set period of time
B.P2 Produce a simple comparison of income and expenditure, as a chart or graph, over a set period of time.
B.M2 Produce a detailed comparison of income and expenditure, as a chart or graph, over a set period of time.
B.D2 Produce a comprehensive comparison of income and expenditure, as a graph or chart, over a set period of time.
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