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  • Sample notes

    A full chapter of the tutes students receive, so you can see the format before you register.

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  • Past papers

    Edexcel papers by session, arranged by unit, with the mark scheme beside each one.

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  • Revision timetable

    A term-by-term plan working back from the exam date, ready to fill in.

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  • Formula sheets

    Every calculation in the specification on one page: elasticity, break-even, ratios, investment appraisal.

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Business glossary

The terms that come up in every paper, grouped the way the specification groups them. Definitions are one sentence each, enough to jog a memory mid-revision.

Enterprise and ownership

Entrepreneur
A person who organises the other factors of production and takes the risk of running a business.
Limited liability
The owners' losses are capped at what they invested; personal assets are not at risk if the business fails.
Unlimited liability
The owners are personally responsible for the whole of the business's debts, without limit.
Stakeholder
Any individual or group affected by, or able to affect, what a business does: owners, staff, customers, suppliers, the community.
Opportunity cost
The value of the next best alternative given up when a choice is made.

Marketing and the market

Market segmentation
Dividing a market into groups of customers with similar characteristics so each can be targeted differently.
USP (unique selling point)
The feature of a product that distinguishes it from competitors and gives customers a reason to choose it.
Price elasticity of demand
How responsive quantity demanded is to a change in price: percentage change in quantity divided by percentage change in price.
Income elasticity of demand
How responsive quantity demanded is to a change in consumer income, which is what separates a normal good from an inferior one.
Marketing mix
The combination of product, price, place and promotion a business uses to sell to its target market.
Product life cycle
The stages a product passes through over time: development, introduction, growth, maturity and decline.

Finance

Fixed cost
A cost that does not change with the level of output, such as rent.
Variable cost
A cost that rises and falls directly with the level of output.
Contribution
Selling price per unit minus variable cost per unit, which is what each unit sold contributes towards fixed costs and then profit.
Break-even point
The level of output at which total revenue equals total costs, so the business makes neither profit nor loss.
Margin of safety
The amount by which current output exceeds the break-even output, so how far sales can fall before a loss is made.
Cash flow
The money moving into and out of a business over a period, which is not the same thing as its profit.
Working capital
Current assets minus current liabilities, which is the money available to meet day-to-day running costs.
Gross profit
Revenue minus cost of sales, before other operating expenses are taken off.
Capital expenditure
Spending on assets that will be used repeatedly over more than one year, as opposed to day-to-day revenue expenditure.

People in business

Span of control
The number of subordinates a manager is directly responsible for.
Delayering
Removing levels of hierarchy from an organisational structure, usually to cut costs and speed up communication.
Labour turnover
The proportion of staff who leave a business over a period, expressed as a percentage of the average number employed.
Motivation
The reason a person puts effort into their work, and the subject of Taylor's, Mayo's, Maslow's and Herzberg's theories.

Operations and the external environment

Productivity
Output per unit of input, most often measured per worker or per hour.
Capacity utilisation
Current output as a percentage of the maximum output possible with existing resources.
Economies of scale
The fall in average cost per unit that comes from producing on a larger scale.
Just-in-time (JIT)
Holding as little stock as possible and having materials delivered as they are needed.
Globalisation
The growing integration of national economies through trade, investment and the movement of people and ideas.
Exchange rate
The price of one currency in terms of another, which changes the cost of imports and the competitiveness of exports.

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