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24:[["$","$L33",null,{"feature":"flashcards"}],"$L34",["$","$L35",null,{"href":"/gcse/business/ocr/cash-and-cash-flow/flashcards","label":"Cash and cash flow","subjectCode":"gcse_business__ocr","surface":"flashcards"}],["$","$L36",null,{"runner":["$","div",null,{"className":"min-h-0 flex-1 overflow-hidden bg-background","children":["$","$L37",null,{"decks":[{"id":"bc237100-9af2-4166-8501-27d45ac108e6","title":"Cash and cash flow Flashcards","topicId":"42562380-445b-562d-b984-672d7ce398f9","topicSlug":"cash-and-cash-flow","cards":[{"id":"1fad4bb6-36d5-4d05-b556-cba601f36f00","cardType":"cloze","points":null,"front":"Cash is money a business has [ ], such as till money or bank money.","back":"Cash is money a business has immediately available, such as till money or bank money.","mcqOptions":[{"text":"immediately available","correct":true,"explanation":"Cash is money that the business can use immediately, such as notes and coins in a till or funds held in its bank account."},{"text":"currently invested","correct":false,"explanation":"Invested money is tied up in assets or projects and may not be usable straight away. The correct term is “immediately available”, meaning the business can access it now."},{"text":"owed to suppliers","correct":false,"explanation":"Money owed to suppliers is a liability rather than cash held by the business. The correct term is “immediately available”, describing funds ready for use."},{"text":"available next year","correct":false,"explanation":"Money that cannot be accessed until next year cannot help with current payments. The correct term is “immediately available”, because cash can be used without delay."}]},{"id":"c21fb083-6f78-41fd-960c-8708edc31284","cardType":"basic","points":1,"front":"Why is cash vital for day-to-day survival?","back":"It lets the business pay urgent bills on time.","mcqOptions":[{"text":"It lets the business pay urgent bills on time.","correct":true,"explanation":"Cash is vital because the business needs accessible funds to meet immediate commitments such as wages, rent, utilities and supplier payments when they fall due."},{"text":"It lets the business increase its sales automatically.","correct":false,"explanation":"Having cash does not automatically create more sales. The key survival benefit is being able to pay urgent bills on time and avoid payment problems."},{"text":"It lets the business calculate its profit accurately.","correct":false,"explanation":"Profit is calculated from revenue and total costs, not simply from the cash available. Cash is vital for paying urgent bills on time."},{"text":"It lets the business avoid producing financial records.","correct":false,"explanation":"Cash availability does not remove the need for accounting records or financial control. Its day-to-day survival role is helping the business pay urgent bills on time."}]},{"id":"940d8e1b-216f-4cb2-afce-ce1e078bbd6c","cardType":"cloze","points":null,"front":"Cash flow is the movement of cash [ ] and [ ] a business over time.","back":"Cash flow is the movement of cash into and out of a business over time.","mcqOptions":[{"text":"Cash flow is the movement of cash into and out of a business over time.","correct":true,"explanation":"Cash flow records money entering the business, such as sales receipts or loans, and money leaving it, such as wages, rent and supplier payments."},{"text":"Cash flow is the movement of cash out of and into a business over time.","correct":false,"explanation":"This reverses the expected order of the two directions and can confuse cash inflows with outflows. The correct wording is cash moving into and out of a business."},{"text":"Cash flow is the movement of cash between and within a business over time.","correct":false,"explanation":"Cash flow concerns money entering and leaving the business, not simply moving between or within its departments. The correct terms are “into” and “out of”."},{"text":"Cash flow is the movement of cash from and towards a business over time.","correct":false,"explanation":"These terms do not give the standard business definition and make the directions less precise. Cash flow is the movement of cash into and out of a business."}]},{"id":"60070f5e-2764-46f4-a3c4-6f0fe8933486","cardType":"basic","points":1,"front":"A business receives a bank loan. What type of cash flow is this?","back":"A cash inflow.","mcqOptions":[{"text":"A cash inflow.","correct":true,"explanation":"A bank loan brings money into the business bank account, so it is recorded as a cash inflow, even though the business will later have to repay the loan."},{"text":"A cash outflow.","correct":false,"explanation":"A loan repayment is a cash outflow, but receiving the loan brings money into the business. Therefore, the correct classification is a cash inflow."},{"text":"A profit.","correct":false,"explanation":"Borrowing increases cash but does not count as profit because it creates a liability that must be repaid. Receiving the loan is a cash inflow."},{"text":"A business expense.","correct":false,"explanation":"The loan itself is not an expense when received; it is finance entering the business. The correct type of cash flow is a cash inflow."}]},{"id":"4e692cf9-3d4f-43b4-a973-9ae211cfc331","cardType":"basic","points":1,"front":"A business pays wages. What type of cash flow is this?","back":"A cash outflow.","mcqOptions":[{"text":"A cash outflow.","correct":true,"explanation":"Paying wages transfers money from the business to its employees, so the payment reduces the business’s cash balance and is recorded as a cash outflow."},{"text":"A cash inflow.","correct":false,"explanation":"Wages do not bring money into the business; they are payments made by it. Therefore, paying wages is a cash outflow."},{"text":"A cash surplus.","correct":false,"explanation":"A cash surplus means cash available exceeds immediate commitments, whereas paying wages uses cash. The payment is therefore classified as a cash outflow."},{"text":"A revenue receipt.","correct":false,"explanation":"Revenue receipts come from selling goods or services to customers. Wages are paid by the business, so they represent a cash outflow instead."}]},{"id":"060edbdf-3005-4eac-b4ac-de86929c2708","cardType":"cloze","points":null,"front":"Liquidity means having enough [ ] or quickly saleable assets to pay [ ] when due.","back":"Liquidity means having enough cash or quickly saleable assets to pay short-term debts when due.","mcqOptions":[{"text":"Liquidity means having enough cash or quickly saleable assets to pay short-term debts when due.","correct":true,"explanation":"Liquidity is the ability to meet near-term financial obligations. Cash and assets that can quickly be converted into cash help the business pay short-term debts on time."},{"text":"Liquidity means having enough profit or quickly saleable assets to pay short-term debts when due.","correct":false,"explanation":"Profit is not necessarily held as usable money, so it cannot directly measure immediate payment ability. Liquidity requires enough cash or quickly saleable assets."},{"text":"Liquidity means having enough cash or quickly saleable assets to pay long-term debts when due.","correct":false,"explanation":"Liquidity focuses on obligations due soon, not debts that may be repaid over several years. The correct term is “short-term debts”."},{"text":"Liquidity means having enough inventory or quickly saleable assets to pay short-term debts when due.","correct":false,"explanation":"Inventory may be difficult or slow to sell and is not automatically cash. Liquidity means having enough cash or quickly saleable assets to meet short-term debts."}]},{"id":"f5b19597-5864-4769-a5ea-5309e41ea9e0","cardType":"basic","points":1,"front":"A café has £800 cash and £1,800 bills due. What is its cash shortage?","back":"£1,000 shortage.","mcqOptions":[{"text":"£1,000 shortage.","correct":true,"explanation":"The shortage is found by subtracting available cash from bills due: £1,800 - £800 = £1,000. The café therefore lacks £1,000 to meet its bills."},{"text":"£800 shortage.","correct":false,"explanation":"£800 is the cash available, not the amount missing. Subtracting cash from bills due gives £1,800 - £800 = £1,000 shortage."},{"text":"£1,800 shortage.","correct":false,"explanation":"£1,800 is the total value of bills due, but the café already has £800 available. The remaining shortage is £1,800 - £800 = £1,000."},{"text":"£2,600 shortage.","correct":false,"explanation":"Adding cash and bills gives £2,600, but a shortage requires subtracting available cash from the amount owed. The correct calculation is £1,800 - £800 = £1,000."}]},{"id":"ee738633-6bf9-4ecd-974b-37c152caef33","cardType":"cloze","points":null,"front":"Profit = revenue - [ ]; revenue is sales income before [ ] are removed.","back":"Profit = revenue - total costs; revenue is sales income before costs are removed.","mcqOptions":[{"text":"Profit = revenue - total costs; revenue is sales income before costs are removed.","correct":true,"explanation":"Profit is what remains after all business costs are deducted from revenue. Revenue is the income from sales before those costs are taken away."},{"text":"Profit = revenue - fixed costs; revenue is sales income before costs are removed.","correct":false,"explanation":"Subtracting only fixed costs ignores variable costs, so it does not give total profit. Profit equals revenue minus total costs, while revenue is before costs are removed."},{"text":"Profit = revenue - total costs; revenue is sales income before taxes are removed.","correct":false,"explanation":"Revenue is measured before all costs are deducted, not merely before taxes. The correct wording is that revenue is sales income before costs are removed."},{"text":"Profit = revenue - total revenue; revenue is sales income before costs are removed.","correct":false,"explanation":"Subtracting revenue from revenue would not measure the costs incurred by the business. Profit is revenue minus total costs, with revenue stated before costs are removed."}]},{"id":"9b518a89-e007-4753-a94d-849b44701696","cardType":"basic","points":1,"front":"A customer receives the product now but pays later. What is this called?","back":"A credit sale.","mcqOptions":[{"text":"A credit sale.","correct":true,"explanation":"A credit sale occurs when the customer receives the product or service immediately but agrees to pay at a later date."},{"text":"A cash sale.","correct":false,"explanation":"A cash sale means payment is made immediately, so it does not describe receiving the product before paying. The correct term is a credit sale."},{"text":"A trade discount.","correct":false,"explanation":"A trade discount reduces the price charged to certain customers, but it does not describe delayed payment. Receiving the product before paying is a credit sale."},{"text":"A credit purchase.","correct":false,"explanation":"A credit purchase describes the buyer’s transaction, but the question asks for the seller’s sale to a customer who pays later. The correct term is a credit sale."}]},{"id":"fc352399-9aee-4260-a3fa-f4561d232f2e","cardType":"basic","points":2,"front":"Why might a profitable business still run out of cash?","back":"Because of timing: cash may arrive after payments are due.","mcqOptions":[{"text":"Because of timing: cash may arrive after payments are due.","correct":true,"explanation":"Profit records revenue and costs when they arise, while cash flow records when money is actually received or paid. Delayed customer payments can therefore create a cash shortage."},{"text":"Because of pricing: cash may arrive before payments are due.","correct":false,"explanation":"Pricing affects profit margins, but the key reason a profitable business can lack cash is timing. Cash may arrive after payments to suppliers, employees or lenders are due."},{"text":"Because of stock: cash is always received before payments are due.","correct":false,"explanation":"Buying stock can reduce cash, but this statement reverses the important timing problem. A profitable business may run short when cash receipts arrive after required payments."},{"text":"Because of sales: cash must arrive whenever revenue is recorded.","correct":false,"explanation":"Revenue does not necessarily mean cash has already been received, especially with credit sales. Timing causes difficulty when customers pay after the business’s bills are due."}]},{"id":"e0935602-5054-423b-9bac-ed04b11f0d2f","cardType":"basic","points":1,"front":"A plumber earns £2,400 revenue with £1,400 costs. What is profit?","back":"£1,000 profit.","mcqOptions":[{"text":"£1,000 profit.","correct":true,"explanation":"Profit is calculated by subtracting total costs from revenue: £2,400 - £1,400 = £1,000. The business earns more revenue than it spends."},{"text":"£1,400 profit.","correct":false,"explanation":"This uses the costs figure as the profit instead of subtracting costs from revenue. The correct calculation is £2,400 - £1,400, giving £1,000 profit."},{"text":"£3,800 profit.","correct":false,"explanation":"Adding revenue and costs produces £3,800, but profit is found by subtracting costs from revenue. Therefore, the correct result is £1,000 profit."},{"text":"£1,000 loss.","correct":false,"explanation":"The amount £1,000 is calculated correctly, but the result is a profit because revenue exceeds costs. A loss occurs only when costs are greater than revenue."}]},{"id":"c9d7ead5-4ce1-4551-9b84-53402b0301b3","cardType":"basic","points":1,"front":"A plumber has £500 cash but must pay a £1,400 supplier bill now. What is the cash shortage?","back":"£900 shortage.","mcqOptions":[{"text":"£900 shortage.","correct":true,"explanation":"The shortage is the unpaid amount after using the available cash: £1,400 - £500 = £900. The plumber needs another £900 to settle the bill."},{"text":"£1,900 shortage.","correct":false,"explanation":"Adding the cash available to the bill gives £1,900, but the shortage is the difference between them. Subtracting £500 from £1,400 gives the correct £900 shortage."},{"text":"£900 surplus.","correct":false,"explanation":"The amount £900 is correct, but it represents money still needed rather than extra cash available. Since the bill exceeds the cash balance, the business has a £900 shortage."},{"text":"£1,400 shortage.","correct":false,"explanation":"This ignores the £500 cash already available. The business only needs to find the difference between the bill and its cash balance, which is £1,400 - £500 = £900."}]},{"id":"e8ab71a0-e434-43a2-a623-eb31c152e0f7","cardType":"cloze","points":null,"front":"A cash-flow forecast estimates cash expected to flow [ ] a business over a [ ].","back":"A cash-flow forecast estimates cash expected to flow into and out of a business over a future period.","mcqOptions":[{"text":"A cash-flow forecast estimates cash expected to flow into and out of a business over a future period.","correct":true,"explanation":"A cash-flow forecast predicts both cash inflows and cash outflows over a future period, helping the business anticipate whether it will have enough cash to pay its bills."},{"text":"A cash-flow forecast estimates cash expected to flow into only a business over a future period.","correct":false,"explanation":"A forecast must include outflows as well as inflows; considering incoming cash alone cannot show whether bills can be paid. The correct phrase is into and out of over a future period."},{"text":"A cash-flow forecast estimates cash expected to flow out of only a business over a past period.","correct":false,"explanation":"Cash-flow forecasts consider money entering and leaving the business in the future. Focusing only on outflows and using past data would not forecast future cash availability."},{"text":"A cash-flow forecast estimates cash expected to flow between businesses over a current period.","correct":false,"explanation":"The forecast covers all cash flowing into and out of one business during a future period, not merely transfers between businesses during the present period."}]},{"id":"539c47a8-1999-4f8f-b541-d2940a5eb769","cardType":"basic","points":2,"front":"Why is a cash-flow forecast a planning tool?","back":"It helps managers spot shortages early and arrange remedies.","mcqOptions":[{"text":"It helps managers spot shortages early and arrange remedies.","correct":true,"explanation":"Forecasting highlights likely cash shortages before they happen, giving managers time to arrange finance, delay spending, increase receipts or negotiate payment terms."},{"text":"It helps managers calculate profit exactly and avoid all costs.","correct":false,"explanation":"A cash-flow forecast predicts cash movements, not exact profit, and it cannot eliminate costs. Its planning benefit is identifying possible shortages early so remedies can be arranged."},{"text":"It helps managers record past sales and guarantee future revenue.","correct":false,"explanation":"A forecast looks ahead rather than simply recording past sales, and it cannot guarantee revenue. It helps by predicting cash pressures and allowing action before shortages occur."},{"text":"It helps managers increase cash automatically and remove payment deadlines.","correct":false,"explanation":"Forecasting does not create cash or remove deadlines automatically. It gives managers advance warning of shortages so they can choose suitable remedies."}]},{"id":"2a81a356-63be-4231-b22d-851c0a50f8ae","cardType":"basic","points":1,"front":"Which remedy lets a business spend beyond its bank balance up to an agreed limit?","back":"An overdraft.","mcqOptions":[{"text":"An overdraft.","correct":true,"explanation":"An overdraft allows a business to withdraw or spend more money than is currently in its bank account, up to a limit agreed with the bank."},{"text":"A trade credit.","correct":false,"explanation":"Trade credit allows a business to delay paying suppliers, rather than spend beyond its bank balance. The bank facility described is an overdraft."},{"text":"A cash reserve.","correct":false,"explanation":"A cash reserve is money already set aside and available to spend, so it does not involve exceeding the bank balance. The correct remedy is an overdraft."},{"text":"A credit sale.","correct":false,"explanation":"A credit sale delays payment by a customer to the business; it does not let the business exceed its bank balance. That facility is an overdraft."}]},{"id":"17a89698-0bb2-4750-81ea-a3e4f565d3e3","cardType":"basic","points":1,"front":"Which cash-flow remedy protects cash by postponing a planned equipment purchase?","back":"Delay buying equipment.","mcqOptions":[{"text":"Delay buying equipment.","correct":true,"explanation":"Postponing a planned equipment purchase keeps the money in the business for longer, protecting short-term cash flow while avoiding an immediate large cash outflow."},{"text":"Buy equipment immediately.","correct":false,"explanation":"Buying immediately creates a cash outflow now, which could worsen a shortage. Delaying the purchase protects cash by postponing that spending."},{"text":"Offer customers longer credit.","correct":false,"explanation":"Giving customers longer to pay delays cash inflows and can weaken cash flow. The remedy described protects cash by delaying the equipment purchase."},{"text":"Pay suppliers earlier.","correct":false,"explanation":"Paying suppliers earlier causes cash to leave the business sooner. Delaying a planned equipment purchase is the remedy that postpones a discretionary cash outflow."}]},{"id":"4acc97ab-bc3d-4908-81d8-05366a217e19","cardType":"basic","points":1,"front":"What is the cash-flow effect of chasing customers who owe money?","back":"It can bring cash inflows sooner.","mcqOptions":[{"text":"It can bring cash inflows sooner.","correct":true,"explanation":"Prompt collection encourages customers to pay outstanding invoices earlier, accelerating the receipt of money and improving the business’s short-term cash position."},{"text":"It can bring cash inflows later.","correct":false,"explanation":"Chasing customers does not normally delay their payments. It can bring cash inflows sooner because customers are reminded to settle outstanding invoices promptly."},{"text":"It can bring cash outflows sooner.","correct":false,"explanation":"Collecting money owed increases incoming cash rather than accelerating expenditure. It can bring cash inflows sooner by encouraging customers to pay outstanding invoices."},{"text":"It can reduce cash inflows received.","correct":false,"explanation":"Chasing debts aims to collect sales income, not reduce it. It can bring cash inflows sooner by prompting customers to pay what they owe."}]},{"id":"beb34ec3-6cd4-400c-92db-ebe0a60edaa5","cardType":"basic","points":1,"front":"Which cash-flow forecast row shows cash at the start of the month?","back":"Opening cash balance.","mcqOptions":[{"text":"Opening cash balance.","correct":true,"explanation":"The opening cash balance records the cash available at the beginning of the month, before that month’s cash inflows and outflows occur."},{"text":"Closing cash balance.","correct":false,"explanation":"The closing cash balance shows cash at the end of the month. Cash at the start of the month appears in the opening cash balance row."},{"text":"Net cash flow.","correct":false,"explanation":"Net cash flow is the difference between monthly inflows and outflows, not the starting amount. The opening cash balance shows cash at the month’s start."},{"text":"Total cash inflows.","correct":false,"explanation":"Total cash inflows record money received during the month rather than cash already available at its start. The starting figure is the opening cash balance."}]},{"id":"f422c09e-dbd2-4708-82af-e342aec56948","cardType":"basic","points":1,"front":"A café sells 900 items at £4 each. What is sales revenue?","back":"£3,600.","mcqOptions":[{"text":"£3,600.","correct":true,"explanation":"Sales revenue equals quantity sold multiplied by selling price: $900 \\times £4 = £3,600$."},{"text":"£36,000.","correct":false,"explanation":"This contains an extra zero from an incorrect place-value calculation. Multiplying $900$ items by $£4$ gives sales revenue of £3,600."},{"text":"£225.","correct":false,"explanation":"This divides the quantity by the price instead of multiplying them. Sales revenue is calculated as $900 \\times £4$, giving £3,600."},{"text":"£2,700.","correct":false,"explanation":"This effectively uses a selling price of £3 rather than the stated £4. Multiplying $900$ by $£4$ gives sales revenue of £3,600."}]},{"id":"781f0a68-9882-42ce-8862-e11a600c5444","cardType":"basic","points":1,"front":"How do you calculate net cash flow?","back":"Total cash inflows - total cash outflows.","mcqOptions":[{"text":"Total cash inflows - total cash outflows.","correct":true,"explanation":"Net cash flow measures the overall change in cash during a period, so total cash outflows are subtracted from total cash inflows."},{"text":"Total cash outflows - total cash inflows.","correct":false,"explanation":"Reversing the subtraction gives the opposite sign and misrepresents whether cash increased or decreased. Net cash flow is total cash inflows - total cash outflows."},{"text":"Total cash inflows + total cash outflows.","correct":false,"explanation":"Adding inflows and outflows ignores that payments reduce the business’s cash. Net cash flow is calculated as total cash inflows - total cash outflows."},{"text":"Total cash inflows - opening cash balance.","correct":false,"explanation":"The opening balance is used to calculate the closing balance, not net cash flow. Net cash flow equals total cash inflows - total cash outflows."}]},{"id":"cdd99c8a-f879-4e61-9998-522e916fcd59","cardType":"basic","points":1,"front":"How do you calculate closing cash balance?","back":"Opening cash balance + net cash flow.","mcqOptions":[{"text":"Opening cash balance + net cash flow.","correct":true,"explanation":"The closing cash balance is the cash available initially, adjusted by the period’s net increase or decrease in cash."},{"text":"Opening cash balance - net cash flow.","correct":false,"explanation":"Subtracting net cash flow reverses its effect: a positive flow would wrongly reduce the balance. The correct calculation is opening cash balance + net cash flow."},{"text":"Total cash inflows + net cash flow.","correct":false,"explanation":"The closing figure must account for cash available at the start, not merely combine monthly receipts and net flow. Use opening cash balance + net cash flow."},{"text":"Net cash flow - opening cash balance.","correct":false,"explanation":"Subtracting the opening balance from net cash flow does not produce cash remaining at month-end. Closing cash balance equals opening cash balance + net cash flow."}]},{"id":"c22418c5-d37d-467a-8850-265d5c9131fb","cardType":"cloze","points":null,"front":"The [ ] for one month becomes the [ ] for the next month.","back":"The closing cash balance for one month becomes the opening cash balance for the next month.","mcqOptions":[{"text":"The closing cash balance for one month becomes the opening cash balance for the next month.","correct":true,"explanation":"Cash remaining at the end of one month carries forward unchanged as the amount available at the beginning of the following month."},{"text":"The opening cash balance for one month becomes the closing cash balance for the next month.","correct":false,"explanation":"This reverses the sequence of the forecast. The closing cash balance for one month becomes the opening cash balance for the next month."},{"text":"The net cash flow for one month becomes the opening cash balance for the next month.","correct":false,"explanation":"Net cash flow records only the month’s change in cash, so it does not become the next starting balance. The closing balance becomes the next opening balance."},{"text":"The closing cash balance for one month becomes the net cash flow for the next month.","correct":false,"explanation":"The next month starts with the previous closing balance, not the previous month’s net change. The closing cash balance becomes the next opening cash balance."}]},{"id":"84c45544-aa31-42b8-b581-23de92dc4158","cardType":"cloze","points":null,"front":"A negative [ ] may be manageable if opening cash is enough; the bigger danger is a negative [ ].","back":"A negative net cash flow may be manageable if opening cash is enough; the bigger danger is a negative closing cash balance.","mcqOptions":[{"text":"A negative net cash flow may be manageable if opening cash is enough; the bigger danger is a negative closing cash balance.","correct":true,"explanation":"A monthly cash decrease can be covered by sufficient opening cash, but a negative closing balance means the business is forecast to run out of cash."},{"text":"A negative closing cash balance may be manageable if opening cash is enough; the bigger danger is a negative net cash flow.","correct":false,"explanation":"This reverses the relative danger. A negative net cash flow can be absorbed by existing cash, whereas a negative closing cash balance indicates a cash shortfall."},{"text":"A negative opening cash balance may be manageable if opening cash is enough; the bigger danger is a negative net cash flow.","correct":false,"explanation":"A negative opening balance is already a serious shortage, not merely a monthly decline that reserves might cover. The manageable figure is net cash flow; the danger is closing balance."},{"text":"A negative total cash outflows may be manageable if opening cash is enough; the bigger danger is a negative opening cash balance.","correct":false,"explanation":"Total cash outflows are normally shown as positive payments, and an opening balance is not the key end-of-period warning. Negative net flow may be manageable; negative closing balance is dangerous."}]}]}],"examCountdown":{"examDate":"2027-05-12","paperLabel":"Paper 1"},"heading":"Cash and cash flow","title":"Cash and cash flow Flashcards","topbar":{"backHref":"/gcse/business/ocr/flashcards"},"topicSidebar":"$L38"}]}],"topicId":"42562380-445b-562d-b984-672d7ce398f9","walled":"$L39"}],"$L3a","$L3b"]