International GCSE Business: Cash-flow Forecasting, Will the Smoothie Truck Run Dry?

Learners complete a six-month cash-flow forecast for a smoothie truck, find the months when cash runs out, test a delayed purchase and recommend a fix.

What students do

• Sort statements into cash or profit
• Complete a six-month cash-flow forecast with net cash flow and opening and closing balances
• Find the months with a negative balance and explain why a business with good sales can still run out of cash
• Test delaying a purchase, compare three fixes in pairs and recommend one

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
• The completed forecast and worked answers for every question
• Indicative guidance for the written recommendation. 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 business or the figures

Specification

Pearson Edexcel International GCSE in Business (4BS1), section 3.2 Cash flow forecasting: the importance of cash, the difference between cash and profit, and calculating and interpreting cash-flow forecasts with net cash flow and opening and closing balances. Checked against the Pearson specification, Issue 2, February 2026. This lesson is for Pearson Edexcel 4BS1, not Cambridge IGCSE. The business 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.