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Understand an active leisure organisation’s business objectives

Unit 12: Understanding financial procedures in active leisure

Unit reference number: T/503/0776
QCF level:             3
Credit value:       3
Guided learning hours:  20

Unit summary

This unit covers the knowledge, understanding and skills that a learner needs in relation to financial processes and procedures in an active leisure organisation.

Learning outcomes and assessment criteria

Learning outcomes

Assessment criteria

Evidence   type

Portfolio reference

Date

1.            Understand an active leisure organisation’s business objectives

  • Explain the meaning of business, operational and financial objectives
  • Describe the financial targets and operational objectives of an active leisure organisation

 

 

 

2.            Understand budgeted operational plans in an active leisure organisation

  • Explain the key stages of budget preparation
  • Identify the information used to prepare a budget
  • Explain the components of a budget
  • Explain how to identify costs to be included in a budget
  • Explain the difference between fixed and variable costs
  • Explain what is meant by a simple cash flow budget

 

 

 

3.            Understand financial procedures used in active leisure

  • Explain the importance of financial procedures in an active leisure organisation
  • Explain the following financial procedures used in an active leisure organisation:
  • cash handling and reconciliation
  • ordering supplies and services
  • payment authorisation and purchase ledger
  • petty cash
  • accounts and records

 

 

 

Assessment requirements/evidence requirements

Learning outcomes 1-3

Knowledge understanding assessment involving one or a mixture of:

·         written questions and answers

·         projects

·         assignments

Assessment methodology

This unit is assessed in the workplace or in conditions resembling the workplace. Learners can enter the types of evidence they are presenting for assessment and the submission date against each assessment criterion.

Alternatively, centre documentation should be used to record this information.


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