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Profit and loss

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How to fold paper into a beautiful 3D star Christmas decoration. Simple step by step origami tutorial. You can hang it from the ceiling or decorate the Christmas tree. This quick tutorial is easy to follow and fun for both adults and children.

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From BBC Bitesize's new site

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is the income earned by a business over a period of time, eg one month. The amount of revenue earned depends on two things - the number of items sold and their selling price. In short, revenue = price x quantity .

For example, the total revenue raised by selling 2,000 items priced £30 each is 2,000 x £30 = £60,000.

are the expenses involved in making a product. Firms incur costs by trading.

Some costs, called variable costs , change with the amount produced. For example, the cost of raw materials rises as more output is made.

Other costs, called fixed costs , stay the same even if more is produced. Office rent is an example of a fixed cost which remains the same each month even if output rises.

Another way of classifying costs is to distinguish between direct costs and indirect costs . Direct costs, such as raw materials, can be linked to a product whereas indirect costs, such as rent, cannot be linked directly to a product.

The is the amount of money spent by a firm on producing a given level of output. Total costs are made up of fixed costs (FC) and variable costs (VC).

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BBC Bitesize - GCSE Business - Revenue, cost and profit - Revision 1

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is the income earned by a business over a period of time, eg one month. The amount of revenue earned depends on two things - the number of items sold and their selling price. In short, revenue = price x quantity .

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Covers weeks 3-7

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Revenue and expenditure

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Fixed and variable costs

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Start-up and running costs

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Covers weeks 1 and 2

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'Sources of finance'

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BBC - GCSE Bitesize: Why business needs finance

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In this Revision Bite you will learn why all businesses need finance and the main sources for securing funds used by organisations.

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Understand the costs involved in a business (A1)

Understand how businesses make a profit (A2