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Finca Esperanza Ltd.


Where would you like to start?

Each part is one year of the corporation. You can move between them at any time with the selector at the top.

Account
Debit
Credit

The statements

Calculate

Percentages as numbers (19.0), ratios to two or three decimals, dollars without commas. More than one formula is defensible for some of these; the page will tell you which one you used.

Why the numbers moved

Decompositions, not opinions. Each is arithmetic on the statements.

Behind the ratios

Questions

What you know

The toolkit

Types of entry

The pattern book. Every entry in the case is one of these shapes; open a type to see the pattern and the entry that uses it.

The clip is not in place yet. The script is below. Drop the files named in media/README.txt into that folder and the clip appears here.

Quiz practice

or open a set by number

Account
Debit
Credit

The statements

A different company from the entries above, as in the quiz itself. Read them and answer below.

Work out the measures

Both years. Ratios to two decimals, percentages to one, dollars as dollars.

Interpret them

No answer box on these: write your own, then open the note and see what you left out.

Read the whole thing

The measures one at a time will not do it. In six or seven sentences: what happened to this business this year, is it in better shape than it was, and what would you want to see that is not here?

Accounting help

Reference material, not case facts. Open a topic to read it.