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Episode 1 of Follow the Money, a three-episode mini-series on financial reports for people who aren't accountants. Players open a fictional coffee roaster's annual report, find their way round the income statement, balance sheet and cash flow statement, and work out why profit isn't cash. Takes 8 to 12 minutes, solo or in class; suits new managers, employees and students in any subject. Free, runs in any browser, no sign-up and no student data collected. Includes a teacher's guide with every answer and a 50-minute class plan. Created by Dr Ying Wu.

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