1. Graphic Organisers Teachers’ exemplars – Business These exemplars are a companion to the Graphic Organisers resource book available at www.slss.ie

2. Step Ladder When a topic involves prioritising or establishing stages, with a definite beginning and end.

3. Steps in Recruitment Explanation

4. Steps in Product Development Explanation

5. Stop using the product Inform the shop / supplier State your preferred solution If there’s no resolution – contact a Third Party If there’s no resolution – take court action Start here Steps in Making a Complaint

6. Bank statement Own records Reconcile the two of them Why they differ New cash book Start here New reconciliation statement

7. Income e.g. Wages, Child Benefit Expenditure e.g. ESB, Heat Net Cash = Total Income –Total Expenditure Opening Cash: 1 st month given, add to Net Cash Closing Cash: Net Cash + Opening Cash Start here Closing Cash for this month = Opening Cash for next month Budget Completed household budget!

8. Stair Steps When a topic involves plotting a course or a step by step processing

9. Consumer complaints Contact seller If Step 1 is unsuccessful, put complaint in writing Send complaint to seller’s Trade Association eg SIMI Contact National Consumer Agency or Ombudsman Contact small claims court

10. Taking Out Insurance Value the item Contact Insurance Broker Fill in Proposal Form Pay the Premium Receive Policy / Insurance Cert

11. Final accounts 5 th /6 th Year – Accounting Q1 (120m) 1 4 3 2 5 Trading a/c layout as far as Gross Profit Profit & Loss a/c – expenses = net profit Adjustments + Due –PP for both P&L and Balance Sheet Retained profit – long term liabilities & Drawings etc Balance Sheet FA+[CA-CL] Total net assets Financed by Trading Profit & Loss a/c + Balance Sheet

12. Resolving a Trade Dispute Explanation

13. Resolving a Trade Dispute Workers and Supervisor Union Officials and Senior Management Shop Steward and Manager Labour Relations Commission Or Rights Commissioner Or Equality Officers Labour Court Or Employment Appeals Tribunal Shop Steward and Supervisor Explanation Internal Negotiation External Negotiation External Conciliation External Arbitration

14. Forming a Private Limited Company Memorandum of Association Form A1 Articles of Association Explanation Registrar of Companies Declaration of Compliance with Companies Act 1963-99 Certificate of Incorporation Send to

15. Hiring new staff Give to students jumbled they work together to put it in the right order Prepare a job description Advertise the Position Shortlist the Applicants Inform selected candidate Select most suitable candidate Interview the Candidates Inform other candidates Prepare contract of employment Induction period

16. Product Life Cycle Time Sales

17. National Budget Depart- mental budgets EBR Types of budgets Government expenditure Government revenue text Local government National debt Current income National Budget Current expenditure Capital expenditure Capital income

18. Motivation Leader ship Innovative Risk Taker Communication Delegation Qualities / Skills of Entrepreneurs Creative Decision Maker Reality Perception

19. Sole Trader Owns own business Keeps all the profitUnlimited liability Makes all the decisions Easy to set up – few legal formalities

20. Principles of Insurance Contribution Utmost Good Faith Insurable interests Indemnity Subrogation

21. Insurance Utmost Good Faith Contribution Subrogation Indemnity Insurable Interest Proposal Form House Motor Actuary Assessor Principles DocumentsTypes - Firm Types - HomeKey Words People Employer Liab. Public Liab. Insurance Policy Certificate Assessor Premium Assurance Average Clause

22. Taxation Third Party Is legally required Comprehensive Third party fire and theft Motor Tax CGTCAT VATPAYE DIRT. Capital Acquisitions tax Insurance Policy Certificate Capital Gains tax Excise duties Pay as you earn Deducted from wages Value added tax

23. Insurance Utmost Good Faith Contribution Subrogation Indemnity Insurable Interest Proposal Form House Motor Actuary Assessor Principles DocumentsTypes - Firm Types - HomeKey Words People Employer Liab. Public Liab. Insurance Policy Certificate of Insurance Premium Assurance Average Clause Claim Form Cash in Transit

24. Insurance Utmost Good Faith Contribution Subrogation Indemnity Insurable Interest Proposal Form House Motor Actuary Assessor Principles DocumentsTypes - Firm Types - HomeKey Words People Employer Liab. Public Liab. Insurance Policy Certificate Claim form Premium Assurance Average Clause Health Pet Cash in transit. Bad Debts Broker Agent

25. Funnel Wages Agreement Social and Community Groups Employers –IBEC Employees – ICTU Government Unemployed – Voluntary Sector n e g ot ia ti o n

26. Characteristics of Entrepeneurs Idea Establish business Gap in the market Risk Taker Entrpreneur Self starter Resilient

27. Accommodation mortgage appreciation in value responsible for upkeep feeling of ownership place to live feel comfortable pay money don’t own can’t decorate can be given notice dead money can vacate quickly RENT BUY

28. Price Place Promotion Product Four Corner Organiser Example Factors to consider Example