Session 1The balance sheet, a snapshot of net worth
Chapters 11
Assets, liabilities, uses and sources, net assets: the balance sheet told through Alice's tea room. Sheet, p. 5 to 10 →
Session 3Double entry and the T-account
Chapters 10
Why every transaction hits two accounts, how to read a T-account, and why debit never means spending. Sheet, p. 16 to 21 →