1. Paper structure: Edexcel IGCSE Commerce (4CM1/02R), 3 sections (A–C), total 80 marks, emphasizes commercial facilitation, trading documents, finance, marketing, warehousing, transport, advertising. 2. Section A: definitions (dividend, credit guarantee, agenda), commercial scenarios (credit sales, overdrafts, interest calculations), transport logistics, refrigeration and warehousing for profit stability. 3. Section B: real-world business context (Superdry), trading document completion (credit note), invoice analysis, foreign exchange use, environmental advertising impacts, profit margin improvement strategies (cost reduction vs. price increase). 4. Section C: Samsung UHD TV expansion case study, inventory turnover improvement, distribution optimization via regional centers, product focus impact on operational efficiency and profitability. 5. Core concepts: bank services, digital payments, marketing channels (online platforms), export logistics, consumer financing, government grants, credit and debit tools, inventory control. 6. Emphasis on real applications: case studies (Anna’s banana business, Superdry, Samsung, Hipgnosis Songs), financial calculations, advertising decisions, logistics integration, revenue-cost balancing.