Skills for Work: Business Finance
Mae disgrifiad y cymhwyster yn Saesneg yn unig, gan ei fod wedi ei gymryd o fanyleb Saesneg CBAC.
Business finance is a Skills for Work unit on how businesses raise, spend, invest and save money, applied in a real enterprise activity such as a tuck shop, cake sale or fundraising stall. It is one 20 hour unit that learners combine with others into a Skills for Work, or Skills for Life and Work, Award, Certificate or Diploma, from Entry 1 to Level 2. The assessment criteria ask for budgets and records of income and costs but do not insist on a computer. Digital work sits in the overview and guidance: spreadsheets or finance apps for budgets, cash flow and break-even, charts, online price research and presentations.
- Corff dyfarnu
- CBAC
- Lefel
- Entry Level 1 to Level 2
- Oriau dysgu dan arweiniad
- 20
- Addysgu gyntaf
- Medi 2027
- Faint o waith digidol
- Canolig
- Pecyn uned
- Agor y pecyn cyflwyno ac asesu
Sut mae'r uned hon yn cael ei hasesu
- Entry Level (Entry 1, Entry 2, Entry 3): Four learning outcomes with assessment criteria at Entry 1, Entry 2 and Entry 3 (unit codes S653E1, S653E2, S653E3). Evidence goes in a portfolio, internally assessed by the centre and externally quality assured by WJEC. 20 guided learning hours. Learners must take part in an enterprise activity.
- Level 1 and Level 2: Four learning outcomes with assessment criteria at Level 1 and Level 2 (unit codes S653L1, S653L2). Evidence goes in a portfolio, internally assessed by the centre and externally quality assured by WJEC. 20 guided learning hours. Learners must take part in an enterprise activity.
Sgiliau sy'n defnyddio Datrys problemau a modelu
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Building a budget plan with formulae
Level 1 learners produce a budget or plan for spending and income, Level 2 learners plan and monitor income and spending, and Entry 3 learners show how to keep spending within a set budget. The amplification lists what the budget plan includes, from items and estimated costs to projected profit, which suits a spreadsheet model, though a paper budget meets the criteria.
DCF: Cyrchu, chwilio a chynllunio cynnwys digidol, Llythrennedd gwybodaeth a data, Datrys problemau a modelu
Paratoi disgyblion
- Blwyddyn 7
- Pupils plan a £20 class party in a spreadsheet, listing items and prices, and use SUM to see whether they stay within the budget.
- Blwyddyn 8
- Pupils build a budget for a school stall with quantities, unit costs, a multiplication formula for each line and a remaining balance cell that turns red with conditional formatting if it goes below zero.
- Blwyddyn 9
- Pupils model a mini enterprise budget with expected income, total planned spending and projected profit, then change the selling price to see how the profit cell responds.
Dangos geiriad y fanyleb a datganiadau'r FCD
Ble mae yn y fanyleb: Level 1 and Level 2, learning outcome 4, assessment criteria L1 4.1 and L2 4.1, page 8; Entry Level, learning outcome 4, assessment criterion E3 4.4, page 6; Amplification of LO4, page 11
“Budget plan to include: a list of items to buy or costs to cover”
Cam cynnydd 3
Rwy'n gallu creu a chynllunio gwaith yn annibynnol cyn dechrau ar dasg ddigidol.
Rwy'n gallu defnyddio ystod o fformiwlâu taenlenni, e.e. + - / x, swm, cyfartaledd, uchafswm, lleiafswm.
Cam cynnydd 4
Rwy'n gallu creu model syml neu algorithm annibynnol.
Rwy'n gallu dewis a defnyddio amrywiaeth o dechnegau cynllunio yn effeithiol.
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Cash flow forecasts and break-even charts
At Level 1 and Level 2 the amplification covers cash flow forecasting and break-even analysis, and the suggested activities have learners use spreadsheets to create budgets, cash flows and break-even charts and interpret them. Level 2 criterion 1.3 asks learners to explain how income and expenditure affect cash flow, but no criterion requires a digital forecast or chart, so this is taught rather than assessed.
DCF: Llythrennedd gwybodaeth a data, Datrys problemau a modelu
Paratoi disgyblion
- Blwyddyn 7
- Pupils fill in a ready-made spreadsheet with money in and money out for four weeks of pocket money and read off the closing balance each week.
- Blwyddyn 8
- Pupils build a simple monthly cash flow table for a car boot stall with formulas for net cash flow and closing balance, and spot the month the money runs out.
- Blwyddyn 9
- Pupils enter fixed costs, variable cost per item and selling price into a spreadsheet, chart total costs against total revenue and read the break-even number of sales off the graph.
Dangos geiriad y fanyleb a datganiadau'r FCD
Ble mae yn y fanyleb: Amplification of LO3, page 11; Suggested activities for Level 1 and 2 learners, page 12; Level 1 and Level 2, assessment criterion L2 1.3, page 7
“Using spreadsheets to create budgets, cash-flows, and break-even charts, then interpret the results”
Cam cynnydd 3
Rwy'n gallu creu, mireinio a dadansoddi setiau data mewn tablau, siartiau, taenlenni a chronfeydd data i brofi neu gefnogi ymchwiliad.
Cam cynnydd 4
Rwy'n gallu creu model syml neu algorithm annibynnol.
Rwy'n gallu dadansoddi setiau data syml gan gynnwys grwpio data fel sy’n briodol.
Da gwybod
- Unit codes are S653E1, S653E2, S653E3, S653L1 and S653L2, and the unit is 20 GLH in the Skills for Work suite (Unit overview, page 3).
- An enterprise activity is compulsory: "To achieve this unit, learners must take part in an enterprise activity." (Unit overview, page 3).
- No special kit is needed: "Assessment of this unit should not require any specific resources" (Resources required for assessment, page 15). Spreadsheets and apps help but are not required by any criterion.
- Evidence does not have to be written or on paper. The pack lists a "digital portfolio compiling evidence of planning, decisions, financial tracking and reflections" (page 13), and the specification says the portfolio "is not limited to paper-based materials" and accepts "photographic evidence" and "video/audio recordings" (Section 4.1, page 18).
- Extended written work is only needed where appropriate; evidence may be "verbal, written, practical or visual", and judgements should not focus on "spelling or presentation unless specifically assessed" (Sources of evidence, page 13).
- Suggested assessment tasks "are not mandatory"; teachers may use, adapt or replace them (Section 4.1, page 18).
- AI misuse is malpractice, including "Using AI to complete parts of the assessment so that the work does not reflect the learner's own work, analysis, evaluation or calculations." Use of AI tools must be acknowledged (Section 4.6, page 21).
- Learners can complete the unit at several levels, but "only the highest level of the unit achieved will count towards the GLH" (Section 2.2, page 10).
Cysylltiadau â chymwysterau eraill
The pack names Enterprise venture, Financial literacy, Teamwork and Using IT in the workplace as closely related Skills Suite units, with Ethical choices for responsible business decisions, and points to the VCSE and Foundation qualifications in Retail and Customer Service and to GCSE Business. GCSE Business shares sources of finance, costs, profit, cash flow and break-even. The spreadsheet modelling of budgets, cash flow and break-even links with GCSE Digital Technology, and the money calculations link with GCSE Mathematics and Numeracy.
Ffynhonnell: WJEC Business finance unit delivery and assessment pack, read with the WJEC Entry 1 to Level 2 Skills for Life and Skills for Work specification, approved by Qualifications Wales, teaching from September 2027 (© WJEC CBAC Ltd 2026).