Figure
A cash-flow timeline controls time value of money
A timeline that fixes the valuation date, cash flow dates, and rate period alignment before calculation.
Diagrams and charts
Figures
Browse the visual explanations used in the course. Each figure includes a text description and information about its source.
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Figure
A confidence interval is a procedure with assumptions
A flow from population question and sampling design through estimate, standard error, interval, and bounded interpretation.
Figure
A controlled financial-ratio-analysis workflow
A model proposed and deterministically rendered workflow from a stated analytical question to a bounded conclusion.
Figure
A policy arrow is a chain of testable checkpoints
A deterministic comparison table preserving authority, instrument, financial conditions, private response, aggregate outcomes, identification, and decision boundaries.
Figure
A price-control conclusion needs two ledgers
A deterministic comparison of verified market model calculations with the incidence, accounting, distribution, and institutional evidence they do not supply.
Figure
Account in the learning graph
A graph bound structural map connecting Account to authored conceptual, prerequisite, and teaching relationships.
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Accounting fraud
A restrained editorial illustration of a clean reporting surface masking a deliberately distorted evidence trail.
Figure
Accounting transaction in the learning graph
A topic map showing selected connections with accounting transaction.
Figure
Accrual recognition and cash settlement occupy different clocks
Compare accrued revenue and accrued expense with the later cash transactions that settle them.
Figure
Adjusting entry in the learning graph
A topic map showing selected connections with adjusting entry.
Figure
An elasticity coefficient needs an interpretation ledger
A deterministic control table connecting midpoint arithmetic to the variable, scope, sign, magnitude, evidence, transaction, and decision questions needed for interpretation.
Figure
Arithmetic mean in the learning graph
A graph bound structural map connecting Arithmetic mean to authored conceptual, prerequisite, and teaching relationships.
Figure
Asset in the learning graph
A topic map showing selected connections with asset.
Figure
Aster Supply cash conversion cycle
A data bound bridge computing inventory days plus receivable days minus payable days for Aster Supply's third fictional year.
Figure
Auditor independence requires more than personal objectivity
A layered view of individual judgment, prohibited relationships, firm controls, governance oversight, and public confidence.
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Balance sheet in the learning graph
A graph bound structural map connecting Balance sheet to authored conceptual, prerequisite, and teaching relationships.
Figure
Cash in the learning graph
A graph bound structural map connecting Cash to authored conceptual, prerequisite, and teaching relationships.
Figure
Cash-flow timeline in the learning graph
A graph bound structural map connecting Cash flow timeline to authored conceptual, prerequisite, and teaching relationships.
Figure
Cedar Works loan balance over 48 payments
A data bound line chart of the remaining principal under the checked Cedar Works level payment loan assumptions.
Figure
Closing entry in the learning graph
A topic map showing selected connections with closing entry.
Figure
Compensation or distribution
A decision flow for classifying a transfer to a person who is both an owner and the person who performed the work.
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Credit in the learning graph
A topic map showing selected connections with credit.
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Current asset in the learning graph
A graph bound structural map connecting Current asset to authored conceptual, prerequisite, and teaching relationships.
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Current liability in the learning graph
A graph bound structural map connecting Current liability to authored conceptual, prerequisite, and teaching relationships.
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Current ratio in the learning graph
A graph bound structural map connecting Current ratio to authored conceptual, prerequisite, and teaching relationships.
Figure
Debit and credit effects by account type
A comparison of debit, credit, and normal balance effects for standard and contra accounts.
Figure
Debit in the learning graph
A topic map showing selected connections with debit.
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Depreciation in the learning graph
A graph bound structural map connecting Depreciation to authored conceptual, prerequisite, and teaching relationships.
Figure
Different account names, equal transaction effects
Two companies use different account names for the same purchase and record equal increases in assets and liabilities.
Figure
DuPont analysis separates operating return from financing structure
An equation bridge showing how margin, turnover, and leverage multiply to return on equity.
Figure
Equity in the learning graph
A topic map showing selected connections with equity.
Figure
Equity is assets less liabilities
An equation bridge showing that substituting the definition of equity turns the accounting equation into an identity.
Figure
Event, element, account
Three nested layers separating what happened from the reporting class it belongs to and the account that preserves the detail.
Figure
Expense in the learning graph
A topic map showing selected connections with expense.
Figure
Financial statement element in the learning graph
A graph bound structural map connecting Financial statement element to authored conceptual, prerequisite, and teaching relationships.
Figure
Financial statements in the learning graph
A graph bound structural map connecting Financial statements to authored conceptual, prerequisite, and teaching relationships.
Figure
Financing cash flow in the learning graph
A graph bound structural map connecting Financing cash flow to authored conceptual, prerequisite, and teaching relationships.
Figure
Five checkpoints from production capability to distributed gains
A deterministic comparison that prevents a frontier calculation, efficiency label, or larger modeled total from silently answering a different economic question.
Figure
Four familiar indicators use four different comparison contracts
A deterministic comparison table preventing GDP, price index, unemployment, and participation figures from losing their valuation, period, and denominator labels.
Figure
From an event to the affected accounts
Four questions used to identify the accounts before recording a journal entry.
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Future value in the learning graph
A graph bound structural map connecting Future value to authored conceptual, prerequisite, and teaching relationships.
Figure
General ledger in the learning graph
A topic map showing selected connections with general ledger.
Figure
Held-and-used long-lived asset impairment decision flow
A bounded sequence separating the trigger, recoverability test, measurement, and later accounting.
Figure
How the primary financial statements articulate
A nondirectional map showing how shared totals connect four primary financial statements.
Figure
Income statement in the learning graph
A graph bound structural map connecting Income statement to authored conceptual, prerequisite, and teaching relationships.
Figure
Institutions create different kinds of economic evidence
A deterministic map distinguishing statutes, agencies, statistical releases, decisions, historical accounts, and analytical conclusions.
Figure
Internal control over financial reporting in the learning graph
A graph bound structural map connecting Internal control over financial reporting to authored conceptual, prerequisite, and teaching relationships.
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Investing cash flow in the learning graph
A graph bound structural map connecting Investing cash flow to authored conceptual, prerequisite, and teaching relationships.
Figure
Journal entry in the learning graph
A graph bound structural map connecting Journal entry to authored conceptual, prerequisite, and teaching relationships.
Figure
Juniper invoice-settlement samples: center can hide shape
A data bound dot plot exposing every sampled settlement time alongside each year's mean and median.
Figure
Liability in the learning graph
A topic map showing selected connections with liability.
Figure
Liquidity in the learning graph
A graph bound structural map connecting Liquidity to authored conceptual, prerequisite, and teaching relationships.
Figure
Map the economic boundary before accepting the reporting boundary
A structural map of a reporting entity, related vehicle, investor, lender, and contract around an off balance sheet financing question.
Figure
Market claims require different comparisons and records
A deterministic table distinguishing market boundary, own price movement, relationship shift, equilibrium, imbalance, and accounting event claims.
Figure
Market structure is a screen, not a verdict
A deterministic evidence ladder from boundary and model classification through mechanism, empirical evidence, accounting bridge, legal analysis, and decision authority.
Figure
Net income in the learning graph
A graph bound structural map connecting Net income to authored conceptual, prerequisite, and teaching relationships.
Figure
Normal balance in the learning graph
A graph bound structural map connecting Normal balance to authored conceptual, prerequisite, and teaching relationships.
Figure
Northstar indirect operating cash-flow bridge
An accessible left to right bridge from $12,000 net income through four signed adjustments to $10,000 operating cash flow.
Figure
Population in the learning graph
A graph bound structural map connecting Population to authored conceptual, prerequisite, and teaching relationships.
Figure
Posting in the learning graph
A graph bound structural map connecting Posting to authored conceptual, prerequisite, and teaching relationships.
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Present value in the learning graph
A graph bound structural map connecting Present value to authored conceptual, prerequisite, and teaching relationships.
Figure
Ratio comparability in the learning graph
A graph bound structural map connecting Ratio comparability to authored conceptual, prerequisite, and teaching relationships.
Figure
Record the activity and the later cash event
A comparison of four transactions in which cash, performance, and the document fall on different dates.
Figure
Return on assets in the learning graph
A graph bound structural map connecting Return on assets to authored conceptual, prerequisite, and teaching relationships.
Figure
Return on equity in the learning graph
A graph bound structural map connecting Return on equity to authored conceptual, prerequisite, and teaching relationships.
Figure
Revenue in the learning graph
A topic map showing selected connections with revenue.
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Sample in the learning graph
A graph bound structural map connecting Sample to authored conceptual, prerequisite, and teaching relationships.
Figure
Standard deviation in the learning graph
A graph bound structural map connecting Standard deviation to authored conceptual, prerequisite, and teaching relationships.
Figure
Statement of cash flows in the learning graph
A graph bound structural map connecting Statement of cash flows to authored conceptual, prerequisite, and teaching relationships.
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Statement of changes in equity in the learning graph
A graph bound structural map connecting Statement of changes in equity to authored conceptual, prerequisite, and teaching relationships.
Figure
Support a warranty estimate with evidence
Connect contract and claims evidence to an estimate and a documented review.
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The accounting cycle as a controlled loop
A cyclic view from evidence through recording, adjustment, reporting, and closing.
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The accounting equation in its concept neighborhood
A topic map showing selected connections with accounting equation.
Figure
The same equity with different assets and debt
A comparison of two companies with the same equity but different cash, equipment, and debt.
Figure
Three dates, two entries
A timeline separating the signing of a purchase order from the delivery and the partial payment that follow it.
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Trial balance in the learning graph
A topic map showing selected connections with trial balance.
Figure
What changes equity
Owner transactions and business performance change equity; borrowing does not.
Figure
Which invoice date belongs in the journal?
An annotated vendor invoice that distinguishes the delivery, invoice, and payment dates.
Figure
Working capital is a difference, not a ratio
An equation bridge separating working capital from the related current ratio.