Small business · Money, costing and cash

Money, costing and cash

Where the money is between the decisions: the cash cycle, working capital, money owed in both directions, stock as cash on a shelf and a buffer sized against a named risk; the income statement, balance sheet and cash-flow statement read as answers to three questions; the cash book, bank reconciliation, accruals and depreciation; step costs, mixed costs, the costs that differ between two options and the money already spent that cannot come back; allocation, unit economics and capacity-constrained pricing; tax on sales, income tax and payroll, loans and every other source of funding; then forecasting and money decisions. Three businesses — a café, a phone repair shop and a market garden — with their figures drawn fresh every attempt.

Ages 16+ 37 lessons about 24.5 hours in all

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