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The Business Studies Song

You’ve got the shop on the high street, the sign’s looking great, But the bank’s on the phone and they’re not gonna wait. You need to know your numbers, the "In" and the "Out," Because "Cash is King"—that’s what business is about. There’s a massive difference, and don’t get it twisted, Between the money you made and the money that’s "listed." Revenue is just the total, the "top line" on the page, It’s every pound you took while you were centre stage. But then you’ve got your Costs, and they come in two flavors, The ones that stay steady and the ones that do favors. Fixed Costs are the rent, the rates, and the light, The bill that stays the same every Saturday night. Variable Costs change with every unit you sell, Like the cost of the leather or the packaging smell. Subtract those from the revenue, and don't be a loss, Whatever is left? That’s your Gross Profit, boss. But wait, we’re not done, don’t go pop the cork yet, The taxman and the "hidden" bills are a permanent threat. You’ve got the "Overheads"—the staff and the heat, The insurance you pay for that shop on the street. Take those from the Gross, and if you’re still in the black, That’s your Net Profit—the real shirt on your back. That’s the "bottom line," the only one that stays, After a month of hard work and a hundred-hour haze. Now, let's talk Liquidity, a fancy-sounding word, For "Have you got the cash or is it just what I’ve heard?" The Current Ratio is the test for the stress, Comparing what you "own" to the bills in your mess. Can you pay your debts within the next year? If the answer is "no," then the finish is near. And the Acid Test? That’s the real-deal check, Taking out the "Stock" that’s just sitting on the deck. Because you can’t pay the gas bill with a pallet of shoes, You need actual pounds or you’re gonna be news. Then you’ve got Sources of Finance, the way that you grow, When the "pocket money" start-up starts running too slow. Do you get an Overdraft? Quick but it’s dear, With interest rates high and the bank in your ear. Do you take out a Bank Loan? A long-term commitment, With a fixed monthly cost for your new-build equipment. Or do you find an Angel, a "Dragon" in a suit, Who takes a slice of your soul for a share of the fruit? Business isn't just selling, it’s a math-heavy game, Where the numbers you keep define the weight of your name. Watch your Margin, watch your Flow, watch the till, Or the High Street will swallow you—it certainly will.