Use these to extend, reteach or change context while preserving the daily target. Each prompt → worked response is optional; it is not a second test. The values are invented and checked as written. Give the prompt first, then reveal the response.
| Day | Swap 1 · prompt → worked response | Swap 2 · prompt → worked response |
|---|---|---|
| 1 | A bike-repair worker asks “will wages arrive on time?” → Cash/obligation information can help; no one balance guarantees future payroll. | A supplier asks “can I extend credit?” → Receivables/payables and cash may inform; the case lacks due dates and future sales. |
| 2 | One person owns a mobile pet-grooming service. Which D form is nearest? → Sole trader; the owner is not a separate company entity. | Three investors hold shares in a fictional public company. Are they automatically its daily managers? → No; shareholders own interests, directors/managers run operations. |
| 3 | A studio controls cash $400 and equipment $600, owes $250. Equity? → Assets $1,000, liabilities $250, equity $750. | A stall has receivables $80 and supplier payables $30. Which side? → $80 asset owed to business; $30 liability owed by business. |
| 4 | A repairer sells labour for $900, uses $300 parts sold, pays $200 other expense. Simplified profit? → $900 − $300 − $200 = $400. | A print seller owns unsold paper $150. Is it COGS already? → No; unsold inventory is an asset until used/sold in the model. |
| 5 | After G, invent cash $600 + tools $400 − loan $250. Equity? → $750; use only after G is submitted. | A fictional solo tutor considers a shareholder. Can a sole trader issue company shares as it stands? → No; it would need an appropriate company structure, with legal advice for a real case. |
| 6 | Services $500, cash collected $350; expenses $220, cash paid $170. Measures? → Profit $280, operating cash $180; difference $100 = $150 receivable − $50 payable, under stated assumptions. | Opening cash $400 and net operating cash +$70, no other flows. Closing cash? → $470; profit remains unknown without earned/incurred figures. |
| 7 | Opening equity $900, profit $200, no drawings/contributions. Close? → $1,100. | Revenue $700, other income/gain $50, expenses $500 under an explicit model. Profit? → $250; total income $750 is broader than $700 ordinary revenue. |
| 8 | Fictional shop A has $1,200 assets, $300 liabilities. Equity? → $900, whatever its legal form. | Fictional company B has $2,000 assets and $1,100 liabilities. Better investment than A? → Not established; equity $900 in each but performance/risk absent. |
| 9 | Kai wants ready access to cash in six months. What question? → Check liquidity, conditions and risk for each option; do not recommend from one preference alone. | A report says “$000” above a cash column and shows 12. What amount? → $12,000, with company/year/statement check before comparison. |
| 10 | After H/I, services $300 earned, $200 cash received; expenses $120 incurred, $100 paid. Measures? → Profit $180, operating cash $100. | After H/I, a company has cash $800, inventory $200, loan $300. Equity? → $700; the label is shareholders' equity, but profit cannot be inferred. |
Swaps 5 and 10 are after-check activities. Do not coach the fresh answer by showing a near-identical solved swap beforehand.