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 about how businesses get money, spend it, invest it and save costs, 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. Numeracy is central: counting and adding money at Entry Level, then budgets, records of income and expenditure, profit and loss, percentages, cash flow and break-even at Levels 1 and 2. Literacy sits in explaining and evaluating reasons and justifying money decisions.
- Corff dyfarnu
- CBAC
- Lefel
- Entry Level 1 to Level 2
- Oriau dysgu dan arweiniad
- 20
- Addysgu gyntaf
- Medi 2027
- Faint o waith llythrennedd
- Canolig
- Faint o waith rhifedd
- Uchel
- 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 Cyfrifiad
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Recording income and expenditure accurately
Entry 2 learners suggest how income and costs can be recorded, Entry 3 learners produce a record of income and costs, and Level 1 learners record income and expenditure in their activity. The amplification lists receipts, tables, tallies and bank statements as ways to track money.
Rhifedd: Llythrennedd ariannol, Cynrychioli data, Cyfrifiad, Cyfathrebu â symbolau
Paratoi disgyblion
- Blwyddyn 7
- Pupils keep a tally chart of tuck shop sales for one break time and turn it into money taken, writing amounts in pounds and pence.
- Blwyddyn 8
- Pupils record a week of stall income and spending from receipts in a two column table and add each column to two decimal places.
- Blwyddyn 9
- Pupils keep a running balance ledger for a fundraising event, checking each total against the cash count and finding the cause of any difference.
Dangos geiriad y fanyleb a datganiadau'r Fframwaith Llythrennedd a Rhifedd
Ble mae yn y fanyleb: Entry Level, learning outcome 4, assessment criteria E2 4.3 and E3 4.3, page 6; Level 1 and Level 2, assessment criterion L1 4.3, page 8; Amplification of LO3, page 11
“Produce a record of income and costs for an enterprise activity”
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 cynrychioli data gan ddefnyddio:
- rhestrau, siartiau cyfrif, tablau, diagramau a thablau amlder
- siartiau bar, siartiau data wedi'u grwpio, graffiau llinell a graffiau trawsnewid
- pictogramau lle mae un symbol yn cynrychioli mwy nag un uned gan ddefnyddio allwedd
- diagramau Venn a Carroll.
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 mireinio dulliau o gofnodi cyfrifiadau.
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Working out profit and loss
The unit overview says learners represent amounts, compare costs and income and, at Level 1 and Level 2, calculate income, costs, profit and loss. No single criterion names profit, but the budget plan includes projected profit and Level 2 criterion 3.1 asks how controlling costs improves profitability, so the calculations sit inside the assessed budget and review work.
Rhifedd: Llythrennedd ariannol, Cyfrifiad, Dealltwriaeth gysyniadol
Paratoi disgyblion
- Blwyddyn 7
- Pupils find the profit on a batch of 12 cupcakes that cost £4.80 to make and sell for 50p each.
- Blwyddyn 8
- Pupils work out the cost per item of handmade bookmarks from the price of card, ribbon and packaging, then the profit at three different selling prices.
- Blwyddyn 9
- Pupils compare planned and actual profit for a class enterprise, decide whether it made a profit or a loss on each product, and explain which costs made the difference.
Dangos geiriad y fanyleb a datganiadau'r Fframwaith Llythrennedd a Rhifedd
Ble mae yn y fanyleb: Unit overview, Curriculum for Wales, pages 3 and 4; Amplification of LO4, page 11; Level 1 and Level 2, assessment criterion L2 3.1, page 7
“work out simple relationships such as profit and loss”
Cam cynnydd 3
Rwy'n gallu defnyddio elw a cholled mewn cyfrifiadau prynu a gwerthu.
Rwy'n gallu adio a thynnu rhifau gan ddefnyddio rhifau cyfan a degolion.
Cam cynnydd 4
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.
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Cash flow forecasting and break-even
The Level 1 and Level 2 amplification covers cash flow forecasting and break-even analysis, and a cash flow table or break-even calculation is listed as evidence where applicable. Level 2 criterion 1.3 asks learners to explain how income and expenditure affect cash flow, but no criterion requires a forecast or break-even calculation.
Rhifedd: Cyfrifiad, Dehongli data, Cymhwysedd strategol
Paratoi disgyblion
- Blwyddyn 7
- Pupils work out how many 50p drinks a stall must sell to cover a £6 table fee.
- Blwyddyn 8
- Pupils complete a four week cash flow table for a car wash with money in, money out and closing balance, and say when the cash runs low.
- Blwyddyn 9
- Pupils calculate break-even for a stall from fixed costs, cost per item and price, draw the cost and revenue lines on a graph, and check the answer matches.
Dangos geiriad y fanyleb a datganiadau'r Fframwaith Llythrennedd a Rhifedd
Ble mae yn y fanyleb: Amplification of LO3, page 11; Sources of evidence, page 13; Level 1 and Level 2, assessment criterion L2 1.3, page 7
“break-even analysis: understanding when a business covers its costs”
Cam cynnydd 3
Rwy'n gallu rhannu rhifau 3-digid â rhif 2-ddigid.
Rwy'n gallu echdynnu a dehongli gwybodaeth o amrywiaeth gynyddol o ddiagramau, amserlenni a graffiau (gan gynnwys siartiau cylch).
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 dehongli gwybodaeth fathemategol; gan ddod i gasgliadau o graffiau, diagramau a data, gan gynnwys trafod cyfyngiadau data.
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Percentages and best value comparisons
The unit overview says Level 1 and Level 2 learners work with percentages, totals and simple forecasts, and suggested activities include comparing prices online and in store for best value and, at Entry Level, costing per item with coins or calculators. No criterion names percentages, so this numeracy supports the assessed spending decisions rather than being assessed on its own.
Rhifedd: Llythrennedd ariannol, Cyfrifiad
Paratoi disgyblion
- Blwyddyn 7
- Pupils compare the price per 100 g of two packs of flour and decide which is better value.
- Blwyddyn 8
- Pupils work out a 20% discount on stall supplies and decide whether a bulk buy offer or the discount saves more money.
- Blwyddyn 9
- Pupils find the percentage profit on each product sold at a school event and the percentage rise in costs if ingredient prices go up.
Dangos geiriad y fanyleb a datganiadau'r Fframwaith Llythrennedd a Rhifedd
Ble mae yn y fanyleb: Unit overview, Curriculum for Wales, page 4; Suggested activities, page 12
“They will work with percentages, totals, and simple forecasts”
Cam cynnydd 3
Rwy'n gallu cymharu prisiau a deall pa un yw'r gwerth gorau am arian.
Rwy'n gallu cyfrifo canran, ffracsiwn a degolyn o unrhyw faint gyda chyfrifiannell lle y bo'n briodol.
Cam cynnydd 4
Rwy'n gallu gwneud penderfyniadau ar sail gwybodaeth yn ymwneud â gostyngiadau a chynigion arbennig.
Rwy'n gallu mynegi un maint fel canran maint arall.
Rwy'n gallu cyfrifo cynnydd neu ostyngiad canrannol.
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).
- The numeracy is set out level by level: Entry Level learners practise "recognising, counting and comparing amounts of money", and Level 1 and 2 learners "calculate income, costs, profit, loss, and break-even points" (Unit overview, page 4).
- 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).
- The portfolio "is not limited to paper-based materials" and can include "photographic evidence" and "video/audio recordings" (Section 4.1, page 18).
- 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).
- "Assessment of this unit should not require any specific resources" (Resources required for assessment, page 15).
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, and GCSE Mathematics and Numeracy covers the same money calculations, percentages and reading graphs. Explaining and evaluating business decisions in writing and speech supports GCSE English Language and Literature.
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).