THE PLAYGROUND
One transaction, three statements
Follow the ripple through the accounts.
LIVE EXPERIMENT
One transaction, three statements
InvestigateDoes borrowing money improve net income?
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
A simplified cash-and-credit workshop. Purchases are equipment, and sales are services with no additional cost in this model. The cash rollforward includes all posted transactions.