All experiments
Labs
One transaction, three statements
Follow the ripple through all three lenses.
Live experiment
One transaction, three statements
InvestigateDoes borrowing money improve net income?
Assets100Cash 100 · Receivables 0 · Equipment 0
=Liabilities0Borrowings
+Equity100100 contributed + 0 earned
Net income0
Operating cash flow0
Investing cash flow0
Financing cash flow0
Ending cash 100 = opening 100 + operating 0 + investing (0) + financing 0
Transaction log (0 most recent)
Model assumptions and units
A simplified cash-and-credit workshop. Purchases are equipment; sales are services with no extra cost in this model. The cash rollforward includes every posted transaction.