
Five sessions on the arithmetic that decides whether a venture survives its first year.
Naima's business makes $2,130 of profit over six months and runs out of money in the first one. Both of those are true, and working out how is the unit.
Your student builds the startup cost list, finds contribution margin and break-even, then builds the six-month cash flow projection that shows exactly which month the money runs out and why — the arithmetic almost no high school course teaches and the one that closes the most businesses.
Ends with a funding decision that has to follow from the numbers.
Written by a licensed K-12 business teacher with more than thirteen years in the classroom. Built to be taught by a parent with no background in the subject.



