Material Detail

Episode 3 of Follow the Money, a three-episode mini-series on financial reports for people who aren't accountants. Players post a fictional start-up's first year (a bike repair workshop with a coffee counter) transaction by transaction, watch the accounts build and balance, then write the year-end commentary the bank will read. Takes 8 to 12 minutes, solo or in class; suits entrepreneurs, founders, small-business owners and enterprise students. 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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