THE PLAYGROUND
The transaction machine
Keep the business in balance.
LIVE EXPERIMENT
The transaction machine
InvestigateWhich transactions change profit, and which only change the balance sheet?
ASSETS100Cash 100 · Receivables 0 · Equipment 0
=LIABILITIES0Borrowings
+EQUITY100100 contributed + 0 earnings
Net income0
Operating cash flow0
Investing cash flow0
Financing cash flow0
Ending cash 100 = opening 100 + operations 0 + investing (0) + financing 0
Transaction log (0 most recent)
Post a transaction to start.
Model assumptions & units
Fictional opening business: $100 cash, funded entirely by owner equity. Each button posts one transaction. No tax or depreciation in this introductory model.