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Costs & Revenue

It costs money to make things (costs/expenses); you earn money by selling them (revenue); if revenue is more than costs, that's profit; if costs are more, that's a loss

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What a learner can do afterwards

  • Explain what costs, revenue, and profit mean using a simple example
  • Calculate profit from a given scenario (e.g. spent £3 on ingredients, sold cakes for £8, profit = £5)
  • Explain what happens if costs are higher than revenue (you make a loss)

The lesson

When you make things to sell, you spend money first to get ready. That spending is called a cost. Maybe you buy lemons, sugar, or paper cups. When someone buys what you made, the money you get back is called revenue.

Cost4Revenue9
The revenue bar is taller than the cost bar. Cost £4, revenue £9, so £5 is left over: a profit.
Try it together

Sam runs a lemonade stand. He spends £2 on lemons and sugar. That is his cost. He sells cups of lemonade all afternoon and takes in £7. That is his revenue. Profit is revenue minus cost: £7 minus £2 is £5. Sam gets to keep £5.

Cost2Revenue7
Good to know

Sometimes cost is bigger than revenue. If Sam had spent £7 on lemons and sugar but only sold £2 worth of lemonade, he would lose £5 instead of earning it. That is called a loss.

Revenue minus cost equals profit; when cost is bigger instead, that is a loss.

Watch it

Where it sits

Where this leads

Jobs that lean on this skill. Follow one to see everything it is built on.

Then practise

8 questions wait behind this lesson, each with its answer explained. Every answer feeds the sky: stars light as they are learned, and dim when it is time to come back.

Costs & Revenue · Life Skills, ages 7 to 9 · LightMySky