Unit 2 Business resources_Lesson 4.1 and 4.2

Today's program



  • Recap previous class
  • Exercise BEP 
  • Know the content of a profit and loss account 


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Slide 1: Tekstslide
BTECMBOStudiejaar 1

In deze les zitten 15 slides, met interactieve quizzen en tekstslides.

time-iconLesduur is: 90 min

Onderdelen in deze les

Today's program



  • Recap previous class
  • Exercise BEP 
  • Know the content of a profit and loss account 


Slide 1 - Tekstslide

Learning outcomes

At the end of the lesson you:
1. Can work out the BEP and know the impotance of it. 
2. Know the content of profit and loss



Slide 2 - Tekstslide

Let's start with a recap! What do you still know?

Slide 3 - Tekstslide

There are two main types of costs, which two?

Slide 4 - Open vraag

Why calculate BEP?

Slide 5 - Woordweb

Variance analysis
Measuring the difference between budgeted and actual costs or sales revenue.

Slide 6 - Tekstslide

Why is a variance
analysis
useful for a business?

Slide 7 - Woordweb

Current assets vs. Current liabilities

Slide 8 - Tekstslide

4.2 Financial Statements
Financial statements allow businesses to measure their financial resources. 

Two main types of financial statements:
         Profit and loss account 
         Balance sheet 


Slide 9 - Tekstslide

Profit and loss account
        It shows how much profit or loss has been made at the end of a financial year. 

    Helps a bank or other lender to decide whether or not it is worth the risk to invest in an business.

Slide 10 - Tekstslide

Example of a profit and loss account 

Slide 11 - Tekstslide

Activity “BEP"

Go to Moodle  Unit 2 
Go to the section “Exercises 
Make Activity BEP Vespa (Excel)
Work in pairs 
20 minutes to finish the activity

timer
20:00

Slide 12 - Tekstslide

Learning outcomes achieved?



1. Can work out the BEP and know the impotance of it.
2. Know the content of a profit and loss account

Slide 13 - Tekstslide

Homework and next lesson

Homework:
- Study and summarize 4.3 

Next lesson:
- Basic ratios



Slide 14 - Tekstslide

Slide 15 - Tekstslide