Finance — OCR GCSE Study Guide
Exam Board: OCR | Level: GCSE
Master the numbers that keep businesses alive. This study guide breaks down the core concepts of Business Finance—from sources of funding and calculating profit, to understanding the critical difference between cash flow and profit.

Overview
Finance is the lifeblood of any business. In your GCSE Business exam, the Finance topic is where you will pick up the majority of your quantitative skills marks (which make up 10% of the total marks across the paper). Examiners expect you to not only perform calculations accurately but to interpret what those numbers mean for a specific business context. This guide covers the role of the finance function, how businesses raise money, how they measure financial performance (revenue, costs, profit), break-even analysis, and the vital importance of cash flow management.
Listen to our revision podcast to reinforce these concepts:
Sources of Finance
Businesses need finance for three main reasons: starting up, expanding, and managing day-to-day operations. Sources are split into internal (from within the business) and external (from outside).
Continue revising: Browse all Business OCR GCSE topics →


