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BTEC Business Unit 3: Did the Florist Have a Good Year?

Learners sort capital and revenue expenditure, complete a florist’s statement of comprehensive income with depreciation, adjust it for an accrual and judge the year.

BTEC Business · BTEC Nationals Business (2016), Unit 3 · Free PDF and Word · No sign up

Illustration of a florist’s shop and delivery van beside a statement of comprehensive income showing revenue £96,000, gross profit £56,800 and profit for the year £14,300 — Illustration created with an AI image tool to show the situation. All figures are those used in the lesson.

BTEC-Business-Unit-3-Income-Statement-Florist-Student

Learner pages. 8 pages: the case, the records, the statement to complete, an accrual, a pair task and space for working. No answers.

Student PDF Student Word

BTEC-Business-Unit-3-Income-Statement-Florist-Teacher

Teacher guide. 5 pages: lesson plan, worked answers, the completed statement and indicative guidance for the judgement.

Teacher PDF Teacher Word

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BTEC Unit 3: all 24 lessons for £13, about 54p a lesson. Eight original cases with learner pages, a teacher guide and full worked answers, as PDF and editable Word. Or take just this topic: Larkmoor Toys: the statement of comprehensive income, three lessons, £5.50.

See the 24-lesson bundle, £13 Larkmoor Toys, £5.50

Original cases, not exam board questions. Not endorsed by any exam board.

The first student pages of Did the Florist Have a Good Year?

What students do

Sort a florist’s spending into capital and revenue expenditure
Calculate cost of goods sold, gross profit and straight-line depreciation on a van
Complete the statement of comprehensive income and adjust it for an unpaid electricity bill (an accrual)
Compare two years in pairs and write a short judgement on whether the business did well

What the teacher gets

A lesson plan for about 55 minutes of tasks, with a shorter 45-minute version. Allow longer in the timetable for handing out and feedback
Worked answers for every calculation, including the completed statement before and after the accrual
Indicative guidance for the written judgement. It is not an exam board mark scheme and carries no marks or grades
Editable Word versions of both files, so you can change the case or the figures

Specification

Pearson BTEC Level 3 National Extended Certificate in Business (2016), Unit 3 Personal and Business Finance, content area F1 Statement of comprehensive income (sole traders), with C3 types of expenditure. Checked against the Pearson specification, Issue 14, April 2023. The florist and every figure are fictional and the questions are original. This is not a Pearson resource, and the lesson has not yet been tested in a classroom.

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