A comprehensive learning resource for the intermediate award in Business. It covers the three compulsory units and the human resources option unit. Teaching and Subject Notes, How Businesses Develop, Unit Assessment, Ownership of Business, What Businesses Do, Influences on Business - Location and Stakeholders, Investigating How Businesses Work, Unit Assessment, The Aims of Business, Business Functions and Business Structures, Marketing and Sales, Customer Service, Production and Finance - Using Business Resources, Administration and Communication in Business, Businesses and Employees, Business Finance, Unit Assessment, The Costs of Starting a New Business, Business Finance and Cash Flow, Calculating Break-Even, Business Profit and Loss, Financial Documents for Making Purchases, Financial Documents - Practical Exercises, Individuals and the Organization, Study Text for the Human Resources Optional Units, Appendix: Financial Documents, Index.