Skills for Work: Business Finance
Mae disgrifiad y cymhwyster yn Saesneg yn unig, gan ei fod wedi ei gymryd o fanyleb Saesneg Pearson.
Business Finance is a Pearson Skills for Work unit in which learners learn how small businesses and other institutions raise money, manage costs, save money and use budgets and financial plans to stay viable, applied to their own setting or an enterprise activity. It is one 10 hour unit that learners combine with others into a Pearson Skills for Life or Skills for Work Award, Certificate or Diploma, assessed internally by the centre. Numeracy sits in income and expenditure, budgeting, comparing sources of finance and cost savings, and a simple financial plan at Level 2. Literacy sits in describing and explaining finance choices and their impact, and in group discussion.
- Corff dyfarnu
- Pearson
- Lefel
- Entry Level 1 to Level 2
- Oriau dysgu dan arweiniad
- 10
- Addysgu gyntaf
- Medi 2027
- Faint o waith llythrennedd
- Canolig
- Faint o waith rhifedd
- Canolig
- Manyleb
- Agor y fanyleb
Sut mae'r uned hon yn cael ei hasesu
- Entry Level (Entry 1, Entry 2, Entry 3): One assessment criterion at each of Entry 1, Entry 2 and Entry 3, moving from stating how businesses or other institutions earn and manage money, to outlining basic business finance concepts, to identifying sources of income, cost-saving measures and how a budget helps a business stay viable. Evidence is internally assessed by the centre, which sets and marks the assessment, and quality assured by Pearson through standards verification. 10 guided learning hours. Graded Pass or Fail.
- Level 1 and Level 2: One assessment criterion at each of Level 1 and Level 2: describing how a small business or other institution manages money and the benefits and drawbacks of financial planning and budgets, then creating a simple financial plan showing how to generate income and spend effectively so the business is viable. Evidence is internally assessed by the centre, which sets and marks the assessment, and quality assured by Pearson through standards verification. 10 guided learning hours. Graded Pass or Fail.
Y sgiliau llythrennedd a rhifedd yn y cymhwyster hwn
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Telling income and expenditure apart
Entry 1 learners state ways businesses earn money and list simple costs, and Entry 2 learners outline the difference between income and expenditure and apply it to a familiar scenario such as personal spending. Learners record money coming in and going out, which is required by the assessment criteria.
Rhifedd: Llythrennedd ariannol, Cyfrifiad
Paratoi disgyblion
- Blwyddyn 7
- Pupils sort cards showing money from a school fair into income and expenditure columns and add up each column.
- Blwyddyn 8
- Pupils keep a one week record of their own money in and money out and work out the balance at the end of the week.
- Blwyddyn 9
- Pupils record a month of income and costs for a small cafe from a case study, using a written method for decimals, and explain what the totals show.
Dangos geiriad y fanyleb a datganiadau'r Fframwaith Llythrennedd a Rhifedd
Ble mae yn y fanyleb: Unit SfW 8, assessment criteria Entry 1 and Entry 2, page 44; Essential information for assessment decisions, Entry 1 and Entry 2, page 45
“outline the difference between income and expenditure for a business or other institution”
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.
Cam cynnydd 4
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 gwerthfawrogi egwyddorion sylfaenol cyllidebu, cynilo (gan gynnwys deall adlog) a benthyca.
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Using a budget to keep a business viable
Entry 1 learners show what a budget is, Entry 2 and Entry 3 learners explain why a budget helps and give budgeting tips, and Level 1 learners use simple financial planning and a budget to show the business or institution could remain viable. This is required by the assessment criteria.
Rhifedd: Llythrennedd ariannol, Cymhwysedd strategol
Paratoi disgyblion
- Blwyddyn 7
- Pupils are given a £50 budget for a class party and choose items from a price list without going over it.
- Blwyddyn 8
- Pupils plan a budget for a school club for a term, list costs against the money available and show how much is left.
- Blwyddyn 9
- Pupils build a budget for a small enterprise, show in ordered steps whether income covers costs, and suggest changes if it does not.
Dangos geiriad y fanyleb a datganiadau'r Fframwaith Llythrennedd a Rhifedd
Ble mae yn y fanyleb: Unit SfW 8, assessment criteria Entry 1 to Level 1, page 44; Essential information for assessment decisions, Entry 1 to Level 1, page 45
“can use simple financial planning and a budget to show the business or institution could remain viable”
Cam cynnydd 3
Rwy'n gallu sylweddoli bod cyllidebu yn bwysig.
Rwy'n gallu rheoli arian, cymharu costau siopau gwahanol a phenderfynu beth y gellir ei brynu o fewn cyllideb benodol.
Cam cynnydd 4
Rwy'n gallu gwerthfawrogi egwyddorion sylfaenol cyllidebu, cynilo (gan gynnwys deall adlog) a benthyca.
Rwy'n gallu blaenoriaethu a threfnu'r camau perthnasol sydd eu hangen i gwblhau'r dasg neu ddod o hyd i ddatrysiad.
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Creating a simple financial plan
Level 2 learners create a simple financial plan for a small business or other institution with budgeting tips, ways to raise finance and ways to manage costs, and show how it contributes to viability. Learners organise income and cost figures into a plan and justify their choices, which is required by the Level 2 assessment criterion.
Rhifedd: Cymhwysedd strategol, Rhesymu rhesymegol
Paratoi disgyblion
- Blwyddyn 7
- Pupils list what a lemonade stall needs to buy, find the price of each item and total the start up cost.
- Blwyddyn 8
- Pupils plan the money for a charity event in steps: what they need, what it costs, how they will raise it and what they will sell.
- Blwyddyn 9
- Pupils write a simple financial plan for a small business showing expected income and costs, how they would raise start up money, and why their plan keeps the business viable.
Dangos geiriad y fanyleb a datganiadau'r Fframwaith Llythrennedd a Rhifedd
Ble mae yn y fanyleb: Unit SfW 8, assessment criterion Level 2, page 44; Essential information for assessment decisions, Level 2, page 46
“outlining how they could raise finance and effectively manage costs”
Cam cynnydd 3
Rwy'n gallu nodi, mesur neu gasglu'r wybodaeth sy'n ofynnol er mwyn cwblhau'r dasg.
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 cyfiawnhau fy ngweithdrefnau, fy rhagfynegiadau a'm dyfaliadau.
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Comparing sources of finance
Entry 2 learners list simple ways of generating income such as small loans, Entry 3 learners compare methods such as grants and loans and suggest at least two suitable sources with reasons, and Level 1 learners give benefits and drawbacks of options such as bank loans and crowdfunding for a given scenario. This is required by the assessment criteria.
Rhifedd: Cymhwysedd strategol, Rhesymu rhesymegol, Llythrennedd ariannol
Paratoi disgyblion
- Blwyddyn 7
- Pupils compare borrowing £20 from a friend with saving pocket money for four weeks and say which is better for buying a game and why.
- Blwyddyn 8
- Pupils compare a grant and a loan for a school club, noting that a loan must be paid back, and choose the better option with a reason.
- Blwyddyn 9
- Pupils compare a bank loan, a grant and crowdfunding for a start up, setting out the benefits and drawbacks of each and justifying a recommendation.
Dangos geiriad y fanyleb a datganiadau'r Fframwaith Llythrennedd a Rhifedd
Ble mae yn y fanyleb: Unit SfW 8, assessment criteria Entry 3 and Level 1, page 44; Essential information for assessment decisions, Entry 2 to Level 1, page 45
“identify the different methods of raising finance/sources of income for a small business”
Cam cynnydd 3
Rwy'n gallu nodi pa wybodaeth bellach allai fod yn ofynnol a dewis pa wybodaeth sydd fwyaf priodol.
Rwy'n gallu cyfiawnhau fy ngweithdrefnau a'm rhagfynegiadau.
Cam cynnydd 4
Rwy'n gallu gwerthfawrogi egwyddorion sylfaenol cyllidebu, cynilo (gan gynnwys deall adlog) a benthyca.
Rwy'n gallu cyfiawnhau fy ngweithdrefnau, fy rhagfynegiadau a'm dyfaliadau.
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Suggesting cost-saving measures
Entry 2 learners give examples of cost-saving measures such as turning off lights, Entry 3 learners suggest at least two for a given scenario with reasons, Level 1 learners consider cost-saving strategies, and Level 2 learners explain their potential impact on the business. This is required by the assessment criteria.
Rhifedd: Llythrennedd ariannol, Dealltwriaeth gysyniadol
Paratoi disgyblion
- Blwyddyn 7
- Pupils compare the price of the same pack of paper cups from two shops and work out how much the cheaper one saves.
- Blwyddyn 8
- Pupils find three cost savings for a school tuck shop, such as buying in bulk, and work out how much each one saves per month.
- Blwyddyn 9
- Pupils work out the saving from a bulk buy discount and a cheaper supplier for a small business and decide whether the saving is worth any drop in quality.
Dangos geiriad y fanyleb a datganiadau'r Fframwaith Llythrennedd a Rhifedd
Ble mae yn y fanyleb: Unit SfW 8, assessment criteria Entry 3 to Level 2, page 44; Essential information for assessment decisions, Entry 2 to Level 2, pages 45 to 46
“give examples of cost-saving measures, e.g. turning off lights.”
Cam cynnydd 3
Rwy'n gallu cymharu prisiau a deall pa un yw'r gwerth gorau am arian.
Rwy'n gallu rheoli arian, cymharu costau siopau gwahanol a phenderfynu beth y gellir ei brynu o fewn cyllideb benodol.
Cam cynnydd 4
Rwy'n gallu gwneud penderfyniadau ar sail gwybodaeth yn ymwneud â gostyngiadau a chynigion arbennig.
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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Explaining finance choices and their impact
Learners state, outline, identify, describe and at Level 2 explain business finance ideas, including chosen sources of financial support, cost-saving strategies and their potential impact on the business. This needs subject vocabulary such as income, expenditure and viability and organised explanation, and is required by the assessment criteria.
Llythrennedd: Geirfa, sillafu, gramadeg, Cynllunio a threfnu ar gyfer gwahanol ddibenion, cynulleidfaoedd a chyd-destunau
Paratoi disgyblion
- Blwyddyn 7
- Pupils write three sentences explaining what income, costs and a budget mean, using an example from a school fair.
- Blwyddyn 8
- Pupils write a short explanation of why a business might choose a loan rather than a grant, using linking words such as because and however.
- Blwyddyn 9
- Pupils write a structured explanation of two cost-saving strategies for a small business and their likely impact, using terms such as expenditure and viability.
Dangos geiriad y fanyleb a datganiadau'r Fframwaith Llythrennedd a Rhifedd
Ble mae yn y fanyleb: Unit SfW 8, assessment criteria Entry 1 to Level 2, page 44; Essential information for assessment decisions, Level 2, page 46
“They can explain chosen sources of financial support and cost-saving strategies and their potential impact”
Cam cynnydd 3
Rwy'n gallu defnyddio geirfa amrywiol, briodol a manwl gywir, gan gynnwys geiriau sy'n benodol i faes dysgu a phrofiad/disgyblaeth at ddibenion gwahanol.
Rwy'n gallu defnyddio ac addasu gwahanol strwythurau yn fy ngwaith ysgrifennu, e.e. adroddiad ar ddigwyddiad, ymchwiliad neu arbrawf.
Cam cynnydd 4
Rwy'n gallu defnyddio crynodebau, trafod materion, rhoi esboniadau manwl a defnyddio rhesymeg wrth ymdrin â phwnc.
Rwyf wedi cael profiad o ystod o eirfa sy'n benodol i faes dysgu a phrofiad/disgyblaeth a geirfa academaidd gyffredinol, ac yn gallu ei defnyddio wrth i mi gyfathrebu.
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Discussing finance problems in groups
The support guidance expects Entry learners to contribute to group discussions and problem solving about business finance, Level 1 learners to take a leading role, and Level 2 learners to lead and facilitate discussions. Because learners must meet the criteria independently, group discussion supports teaching but is not itself assessed.
Llythrennedd: Siarad cydweithredol, Gwrando fel rhan o siarad cydweithredol
Paratoi disgyblion
- Blwyddyn 7
- Pupils discuss in groups how a school club could raise £100, with each pupil adding one idea and the group choosing the best two.
- Blwyddyn 8
- Pupils take roles such as chair and note taker to discuss how a tuck shop could cut its costs, then report their agreed plan.
- Blwyddyn 9
- Pupils lead a group discussion on funding a small business, weigh up options raised by others and reach an agreed recommendation.
Dangos geiriad y fanyleb a datganiadau'r Fframwaith Llythrennedd a Rhifedd
Ble mae yn y fanyleb: Unit SfW 8, Levels of supervision and support before and during assessment, page 46; Section 4, Assessment of units, page 9
“They will contribute ideas and solutions to group problem-solving activities with appropriate guidance”
Cam cynnydd 3
Rwy'n gallu cyfrannu at drafodaeth grŵp mewn rolau gwahanol, gan gymryd cyfrifoldeb am gwblhau'r dasg yn dda.
Rwy'n gallu gwrando ar eraill ac ymateb iddyn nhw drwy ofyn cwestiynau a gwneud sylwadau sy'n canolbwyntio ar resymau, goblygiadau a'r camau nesaf.
Cam cynnydd 4
Rwy'n gallu ymgymryd ag ystod o gyfrifoldebau i strwythuro a datblygu siarad mewn grŵp, gan gynnwys mewn sefyllfaoedd mwy ffurfiol.
Rwy'n gallu adnabod ystod o opsiynau ar gyfer gweithredu a dod i gytundeb er mwyn cyflawni nodau'r grŵp.
Da gwybod
- The unit is Unit SfW 8 and is worth "10" guided learning hours (Unit summary, page 5), half the 20 hours of the WJEC unit of the same name.
- Pearson maps the unit to the Mathematics and Numeracy statement "The number system is used to represent and compare relationships between numbers and quantities" (Statements of 'what matters' mapping, page 47).
- Pearson's own numeracy links for the unit are "budget, calculate, cost, income, expenses, profit, financial" (Annexe C, page 119), although the criteria themselves do not name profit, cash flow or break-even.
- Entry 2 learners can apply the ideas "to a familiar scenario such as personal spending" (Essential information for assessment decisions, page 45), so the context need not be a real business at the lower levels.
- Evidence is flexible: "there are no mandatory evidence requirements and centres can select the type of evidence" (Essential information for assessment decisions, page 45).
- AI tools must be acknowledged: "If AI is used, the final submission must be in the learner's own words and reflect their own effort" (Requirements relating to permitted/prohibited resources, page 47).
Cysylltiadau â chymwysterau eraill
The WJEC Skills for Work unit Business Finance is 20 hours, requires an enterprise activity and adds profit and loss, cash flow forecasts and break-even, so it carries more numeracy than the 10 hour Pearson unit, which centres on income, costs, cost saving, budgets and a simple financial plan. Budgeting and comparing sources of finance link to WJEC GCSE Business and to the financial content of GCSE Mathematics and Numeracy, the budgeting work to the Skills for Life unit Financial literacy, and planning finance for an enterprise to the WJEC Skills for Work unit Enterprise venture. Explaining finance choices in writing builds on WJEC GCSE English Language and Literature.
Ffynhonnell: Pearson Entry Level 1 to Level 2 Skills for Work Award, Certificate and Diploma Qualifications specification, Issue 1, August 2026, Unit SfW 8: Business finance.