GCSE Business
Mae disgrifiad y cymhwyster yn Saesneg yn unig, gan ei fod wedi ei gymryd o fanyleb Saesneg CBAC.
GCSE Business asks learners to calculate and interpret costs, revenue, profit, break-even, cashflow forecasts and profit margins, and to collect, present and judge market research data in two NEA reports worth 40% together. Literacy centres on reading business sources, using business terms precisely and writing reasoned judgements in extended answers and reports. The single biggest thing Key Stage 3 should build is confidence with money calculations in a business setting, followed by a written sentence saying what the answer means for the business.
- Corff dyfarnu
- CBAC
- Lefel
- Level 1 and Level 2
- Addysgu gyntaf
- Medi 2025
- Faint o waith llythrennedd
- Canolig
- Faint o waith rhifedd
- Uchel
- Manyleb
- Agor y fanyleb
Sut mae'r cymhwyster hwn yn cael ei asesu
- Unit 1: Introduction to the Business World: Written examination 1 hour 15 minutes, 30%, 60 marks
- Unit 2: Key Business Considerations: NEA 5 hours, 15%, 48 marks, set and marked by WJEC
- Unit 3: Business Strategies for Success: Written examination 1 hour 15 minutes, 30%, 60 marks
- Unit 4: Business Creation: NEA 8 hours, 25%, 60 marks, set by WJEC, marked by the centre and moderated by WJEC
Sgiliau sy'n defnyddio Dealltwriaeth gysyniadol
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Costs, revenue, profit and break-even
Learners calculate and interpret total costs, total revenue and profit or loss, and calculate break-even using the contribution method (fixed costs divided by contribution per unit). Unit 4 also requires calculating costs, revenues and profit for a proposal.
Rhifedd: Llythrennedd ariannol, Cyfrifiad, Cymhwysedd strategol, Dealltwriaeth gysyniadol, Rhesymu rhesymegol
Paratoi disgyblion
- Blwyddyn 7
- Pupils work out the profit or loss on a class cake sale from ingredient costs and takings and say whether it was worth running.
- Blwyddyn 8
- Pupils sort a school enterprise's costs into fixed and variable, then calculate total cost and profit for 50 and for 100 items sold.
- Blwyddyn 9
- Pupils calculate how many hot chocolates a Year 9 stall must sell to break even by dividing fixed costs by contribution per cup, then check the answer in a table.
Dangos geiriad y fanyleb a datganiadau'r Fframwaith Llythrennedd a Rhifedd
Ble mae yn y fanyleb: Unit 1, Section 1.7.3 Break-even and contribution, page 18
“Learners should be able to calculate and interpret break-even through the contribution method.”
Cam cynnydd 3
Rwy'n gallu defnyddio elw a cholled mewn cyfrifiadau prynu a gwerthu.
Rwy'n gallu rhannu rhifau 3-digid â rhif 2-ddigid.
Rwy'n gallu blaenoriaethu a threfnu'r camau perthnasol sydd eu hangen i gwblhau'r dasg neu ddod o hyd i ddatrysiad.
Cam cynnydd 4
Rwy'n gallu adnabod, modelu a chymhwyso'r strwythurau a syniadau mathemategol wrth wraidd problemau, er mwyn eu fformiwleiddio a'u datrys.
Rwy'n gallu defnyddio'r pedwar gweithrediad a'r cysylltiadau rhyngddyn nhw, e.e. cymhwyso swm rhannu fel gwrthdro i swm lluosi.
Rwy'n gallu dehongli atebion o fewn cyd-destun y broblem ac ystyried a yw atebion, gan gynnwys dangosyddion cyfrifiannell, analog a digidol, yn synhwyrol.
Cam cynnydd 5
Rwy'n gallu adnabod, modelu a chymhwyso'r strwythurau a syniadau mathemategol wrth wraidd problemau, er mwyn eu fformiwleiddio a'u datrys.
Rwy'n gallu cyfiawnhau fy ngweithdrefnau, fy rhagfynegiadau a'm dyfaliadau.
Rwy'n gallu dehongli atebion o fewn cyd-destun y broblem ac ystyried a yw atebion, gan gynnwys dangosyddion cyfrifiannell, analog a digidol, yn synhwyrol.
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Income statements and profit margins
Learners calculate and interpret an income statement (gross profit, net profit) and the gross and net profit margin percentages to evaluate financial performance.
Rhifedd: Cyfrifiad, Perthnasoedd yn y system rif, Y system rif, Rhuglder, Dealltwriaeth gysyniadol
Paratoi disgyblion
- Blwyddyn 7
- Pupils use a simple diagram to find what fraction and percentage of a £1 snack price covers costs and what is left as profit.
- Blwyddyn 8
- Pupils express the profit on two tuck shop items as a percentage of each selling price and say which item earns more per pound.
- Blwyddyn 9
- Pupils calculate gross profit, net profit and both profit margins from a simple income statement for a local café, then write one sentence on what the margins show.
Dangos geiriad y fanyleb a datganiadau'r Fframwaith Llythrennedd a Rhifedd
Ble mae yn y fanyleb: Unit 3, Section 3.3.4 Financial performance, page 30
“calculate and interpret profitability ratios to evaluate financial performance, including: • gross profit margin • net profit margin.”
Cam cynnydd 3
Rwy'n gallu cyfrifo canran, ffracsiwn a degolyn o unrhyw faint gyda chyfrifiannell lle y bo'n briodol.
Rwy'n gallu defnyddio cywerth ffracsiynau, degolion a chanrannau er mwyn cymharu cyfrannau.
Rwy'n gallu adio a thynnu rhifau gan ddefnyddio rhifau cyfan a degolion.
Cam cynnydd 4
Rwy'n gallu mynegi un maint fel canran maint arall.
Rwy'n gallu cyfrifo cynnydd neu ostyngiad canrannol.
Rwy'n gallu dewis y radd briodol o gywirdeb i gyflwyno atebion.
Cam cynnydd 5
Rwy'n gallu defnyddio lluosyddion fel dull effeithlon wrth weithio gyda chanrannau, e.e. lluosi ag 1.2 i gynyddu swm 20%.
Rwy'n gallu defnyddio cyfrifiannell wyddonol yn effeithiol ac yn effeithlon i gwblhau cyfrifiadau gan ddefnyddio'r amrywiaeth o fysellau swyddogaeth sydd ar gael.
Rwy'n gallu dehongli atebion o fewn cyd-destun y broblem ac ystyried a yw atebion, gan gynnwys dangosyddion cyfrifiannell, analog a digidol, yn synhwyrol.
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Cashflow forecasts
Learners calculate and interpret a cashflow forecast (revenue, expenses, net cashflow, opening and closing balance) and recommend improvements. Unit 4 requires creating a cash flow forecast for their own proposal.
Rhifedd: Llythrennedd ariannol, Cyfrifiad, Cyfathrebu â symbolau, Cymhwysedd strategol, Dealltwriaeth gysyniadol
Paratoi disgyblion
- Blwyddyn 7
- Pupils keep a four-week record of money in and out for a class enterprise, carrying each closing balance forward to the next week.
- Blwyddyn 8
- Pupils complete a three-month cashflow table for a pop-up stall at Aberdare market, including a month with a negative balance, and suggest one fix.
- Blwyddyn 9
- Pupils build a six-month cashflow forecast for a planned business from given figures and recommend two improvements where the closing balance goes negative.
Dangos geiriad y fanyleb a datganiadau'r Fframwaith Llythrennedd a Rhifedd
Ble mae yn y fanyleb: Unit 3, Section 3.3.3 Cashflow and cashflow forecasts, page 30
“calculate and interpret a cashflow forecast • recommend improvements to cashflow.”
Cam cynnydd 3
Rwy'n gallu cynllunio ac olrhain arian a chynilion drwy gadw cofnodion cywir.
Rwy'n gallu adio a thynnu cyfansymiau llai na £100 gan ddefnyddio nodiant cywir, e.e. £28.18 + £33.45.
Rwy'n gallu sylweddoli bod cyllidebu yn bwysig.
Cam cynnydd 4
Rwy'n gallu gwerthfawrogi egwyddorion sylfaenol cyllidebu, cynilo (gan gynnwys deall adlog) a benthyca.
Rwy'n gallu defnyddio dulliau ysgrifenedig effeithlon i adio a thynnu rhifau a degolion o unrhyw faint, gan gynnwys cymysgedd o rifau mawr a bach â niferoedd gwahanol o leoedd degol.
Rwy'n gallu mireinio dulliau o gofnodi cyfrifiadau.
Cam cynnydd 5
Rwy'n gallu blaenoriaethu a threfnu'r camau perthnasol sydd eu hangen i gwblhau'r dasg neu ddod o hyd i ddatrysiad.
Rwy'n gallu mireinio dulliau o gofnodi cyfrifiadau.
Rwy'n gallu dehongli atebion o fewn cyd-destun y broblem ac ystyried a yw atebion, gan gynnwys dangosyddion cyfrifiannell, analog a digidol, yn synhwyrol.
Da gwybod
- No marks for spelling, punctuation and grammar or accuracy of language are stated anywhere in the specification; the assessment objectives (page 39) cover knowledge, application, analysis and evaluation, and enquiry skills only.
- Calculator use is not stated in the specification, although both examinations test calculations such as 'calculate and interpret a cashflow forecast' (page 30); 'The Assessment Pack will include all detailed information relating to assessment' (page 39).
- Both examinations are 1 hour 15 minutes and contain 'Questions requiring objective responses, short and extended answers, with some based around applied situations' (page 5).
- Unit 2 and Unit 4 NEA reports 'must be submitted digitally (they may be hand written and scanned, or completed digitally)' (pages 40 and 41), so handwritten work is accepted.
- Unit 2 takes '5 hours' and Unit 4 'will take 8 hours to complete' and 'could be completed in one sitting, or in multiple, shorter sessions' (page 40). No word limits are given.
Cysylltiadau â chymwysterau eraill
Appendix A (pages 45 and 46) maps all four literacy strands to every unit and the number system and statistics numeracy strands to every unit, with no geometry or measurement.
Ffynhonnell: WJEC GCSE Business specification, Version 4, September 2025 (teaching from 2025, for award from 2027).