For each day, all three routes demand the same accounting evidence. The first changes how you see or hear information, the second how you organise it, the third how you explain it. Choice is offered to everyone; reading or handwriting support does not lower the reasoning target. On fresh-check days, a teacher logs neutral access support and keeps answer help separate.
| Day | Read/look route | Sort/move route | Speak/type route |
|---|---|---|---|
| 1 | Annotate F twice: stakeholder → question → useful evidence → limit. | Arrange two four-card chains for Sam and Kai; photograph or transcribe the chains. | Dictate two chains and state why a report cannot guarantee a future outcome. |
| 2 | Mark D's four structures, then write two comparisons with a qualified liability sentence. | Place owner/entity/liability labels beside two D structures, then explain one exception. | Record a 45-second comparison using “generally” and the company-money boundary. |
| 3 | Colour-free underline A's amounts by account direction, total both sides and reject private bicycle. | Move A's five amount cards into assets/liabilities and place $10,000 equity as balancing card. | Say each account's class and compute $15,000 = $5,000 + $10,000 aloud. |
| 4 | Make a three-statement annotation for C and compute $2,400 − $1,100 − $550. | Sort COGS, inventory, profit, payable and cash receipt cards by statement role, then calculate $750. | Explain service/trading difference, three statement jobs and why $1,900 receipts are not $2,400 sales. |
| 5 | Read G and submit its classification, equation, structure and stakeholder limit. | Use blank labelled cards to arrange G's given figures, then submit the same four answers. | Dictate G's four answers after neutral reading of its numbers; show arithmetic aloud. |
| 6 | Annotate B's earned/incurred versus paid/received columns and calculate $600/$250/$350. | Move B's $500 receivable and $150 payable across the timing bridge; reconcile the same results. | Explain the two computations and $350 difference to a recorder or partner. |
| 7 | Draw arrows from B revenue/expenses through profit to closing equity; label income/revenue distinction. | Arrange $1,200, $600, $600, $2,000 and $2,600 cards in the causal chain; state assumptions. | Speak three linked sentences and one caution about drawings or non-revenue income. |
| 8 | Compare E in two columns: two common account types, equity naming, two sums and a non-inference. | Use duplicated cash/stock/payable/loan cards under River and Metro; move equity label only when ownership changes. | Give a 60-second comparison with both equations and why assets alone do not rank investments. |
| 9 | Write a decision paragraph to Kai/Sam with evidence, caution and next question. | Arrange claim/evidence/boundary/next-question cards, then read or transcribe the paragraph. | Dictate the same four-part paragraph, naming report provenance if a live source was used. |
| 10 | Read H/I and submit both measures, closing equation, company comparison and evidence limit. | Move new H/I figures onto blank timing/position grids and submit the same reasoning. | Dictate calculations and comparison from neutral read-aloud; distinguish any content prompting. |
No route requires revealing personal money, diagnosis or language background. A learner can switch routes midtask; keep the first accounting idea and the access support log.