Explorations

An interactive version of the articulation diagram from Ch 1. Six sliders control the Year 2 transactions — revenue, expenses, dividends, stock issued, land sold, notes repaid — and every number on all four statements repropagates instantly. Matching numbers share colors so a student can trace net income from where it's earned to where it lands on equity.

Every adjusting entry exists because cash timing ≠ recognition timing. Pick a scenario — unearned membership, prepaid rent, accrued consulting, accrued wages — and watch the initial entry, the adjusting entry, and the balance-sheet effect line up on one timeline. With vs. without the adjustment shown side-by-side.

You're opening a specialty sandwich food truck. Three sliders — price, variable cost per sandwich, fixed cost — drive a live CVP graph, a break-even summary, and a contribution-margin income statement at any chosen volume.

The inventory cost-flow method changes reported COGS, ending inventory, and tax owed — for exactly the same physical transactions. Try rising, flat, and falling price scenarios to see why the method only matters when prices move.

Hyperscaler AI infrastructure as the classroom asset. Watch straight-line and double-declining balance diverge year-by-year on the same $500M / $10B / $50B build. The exploration mirrors the actual accounting play Microsoft, Meta, and Google made in 2022–2024 — extending server useful life shaved billions off reported depreciation.

Pick a dollar amount, see how long you'd have to earn it — at $1/second, at a median US household's income, at S&P 500 CEO pay. The unit conversion IS the aha.

Interactive shopping game. Buy Teslas, mansions, jets, sports teams, tech companies. Discover what “unspendable” means at each order of magnitude.

Sarah starts at 22, Michael at 32. Both invest $500/month at 7% until 65. Watch two lines diverge across 43 years — a decade of head start is worth more than three decades of catching up.

Pick a target amount and target age. Slide the starting age forward and back. Watch the required monthly contribution swing from a coffee habit to a car payment.

Rule of 72 made visible. Each doubling gets its own bar; the final one dwarfs the sum of everything that came before. Small differences in rate reshape everything.