# Ten opening teacher scripts · 25 minutes each

All ten use **2 + 4 + 5 + 7 + 4 + 3 = 25 minutes**. Copy or link [cases A–F](CASE-CARDS.md), [learner prompts](LEARNER.md), the day's [three access routes](DAILY-CHOICES.md), and the relevant [A4 aid](print/TEXT-ALTERNATIVES.md). Choose a route without asking a learner to disclose a diagnosis or family money. Responses can be spoken, typed, written, or arranged with word/number cards; retain the same accounting reasoning target. The model periods deliberately omit GST/tax/depreciation. For Days 5 and 10 issue only the fresh [public checks](STUDENT-CHECKS.md) first; the [worked key](teacher/ANSWER-AND-NEXT.md) is separate. The seven-minute independent response is an **initial evidence window**: continue afterward or extend the local timetable when the learner needs more time rather than using speed as an accounting measure.

### Day 1 · Whose decision can accounting inform?

**Target:** describe accounting as information about a business and name a stakeholder question it can answer or cannot answer. **Prepare:** Case F, stakeholder lens aid.

1. **Launch · 2 min.** Ask what a person deciding to work for a business might want to know before joining it. Do not ask for family finances.
2. **Model · 4 min.** Write `record → organise → report → interpret`. Accounting information can inform an owner, worker, supplier or investor; it cannot by itself prove a business will succeed. Model: a supplier may ask whether a business can pay amounts due; a cash figure alone is incomplete.
3. **Guided reading · 5 min.** Read F. Identify Sam as prospective operator and Kai as prospective investor. Ask how their decisions differ, and what financial or non-financial evidence each lacks.
4. **Practice route · 7 min.** Select Day 1 route. Create two stakeholder-question-evidence-limit triples in different everyday contexts.
5. **Audit · 4 min.** Repair “the accountant guarantees the right choice” by naming one useful report and one unknown.
6. **Exit · 3 min.** “Can a profitable year prove the next year is profitable?” Expected: no; a past report informs but cannot guarantee a future outcome.

### Day 2 · Owners, entities and liability boundaries

**Target:** distinguish a sole trader, partnership, proprietary company and public company, with one cautious liability statement. **Prepare:** Case D, ownership cards aid.

1. **Launch · 2 min.** Ask whether “public company” automatically means “listed on a stock exchange.” It does not.
2. **Model · 4 min.** Sort D into one-owner sole trader, general partnership of two people, proprietary company, public company. A company is a separate legal entity with shareholders; its money is company money. Sole traders generally bear personal business liability; D's **general** partners have unlimited liability, while other partnership forms differ. Shareholder limited liability has boundaries, particularly for directors and other obligations; avoid a blanket promise.
3. **Guided reading · 5 min.** Use D and the [ASIC type guide](https://www.asic.gov.au/for-business-and-companies/companies/company-building-blocks/company-types) to distinguish public status from listing and the company from its owners.
4. **Practice route · 7 min.** Select Day 2 route. Compare two D structures for owner, separate legal entity and liability caution in a short response.
5. **Audit · 4 min.** Correct “Pty Ltd shareholders can always use company cash personally.” Explain the company-ownership boundary.
6. **Exit · 3 min.** “Is D's unlisted North Quay still a public company?” Expected: yes, as stipulated; public status and exchange listing differ.

### Day 3 · The equation is a claim about one business

**Target:** classify five account elements and reconcile assets = liabilities + owner's equity. **Prepare:** Case A, equation mat.

1. **Launch · 2 min.** Show A's personally owned bicycle and ask whether every object Mina owns enters the business statement.
2. **Model · 4 min.** Place business cash $9,000, tools $5,000 and receivables $1,000 under assets; loan $4,000 and payables $1,000 under liabilities. Compute $15,000 − $5,000 = $10,000 owner's equity. Revenue and expenses are period flows, not additional items on this date's list.
3. **Guided reading · 5 min.** Ask why receivable is an amount owed *to* the business, whereas payable is owed *by* it. Check the direction before naming the account.
4. **Practice route · 7 min.** Select Day 3 route. Rebuild A's equation, label all five classes using a supplied word bank, and reject the private bicycle.
5. **Audit · 4 min.** Repair “equity equals assets plus liabilities.” Recalculate in both directions.
6. **Exit · 3 min.** “If A's listed liabilities total $5,000, what remains for owner's equity?” Expected: $10,000 under the stated case.

### Day 4 · Services, goods and three statements

**Target:** separate a service activity from trading goods and route accounts/results to the three named statements. **Prepare:** Cases B/C, statement sorter aid.

1. **Launch · 2 min.** Ask whether tutoring uses inventory sold to customers in B. B is a service model; C sells printed goods.
2. **Model · 4 min.** In C, $2,400 sales − $1,100 Cost of Goods Sold − $550 other expenses = $750 profit. Statement of Profit or Loss reports period income/expenses; Statement of Financial Position reports resources/obligations/equity at a date; Statement of Cash Flows reports cash movements by category. The C case lacks balances for a full position statement.
3. **Guided reading · 5 min.** Sort inventory, receivable, payable, COGS, net profit and net cash from operations into account/statement roles. Inventory is an asset until sold; COGS is an expense of goods sold in this model.
4. **Practice route · 7 min.** Select Day 4 route. Calculate C's profit, name the three statements and write one reason the cash figure is not automatically profit.
5. **Audit · 4 min.** Repair “cash collected $1,900 is revenue $1,900.” C states sales revenue $2,400; timing of collection differs.
6. **Exit · 3 min.** “Which statement would show $750 net profit?” Expected: Statement of Profit or Loss.

### Day 5 · Fresh public Check A: Nova Repair

**Target:** independently classify an unfamiliar position, explain the ownership boundary and communicate a stakeholder limit using [fresh File G](STUDENT-CHECKS.md#day-5-check-a--nova-repair-file-g). **Prepare:** blank equation and ownership aids, neutral access log.

1. **Launch · 2 min.** Explain that the case is new and fictional, and the check helps select teaching next steps.
2. **Source access · 4 min.** Give G alone; read numbers neutrally if requested without classifying them.
3. **Independent plan · 5 min.** Learner marks account directions, structure and one stakeholder.
4. **Independent response · 7 min.** Select Day 5 route; record any content prompting separately from reading/motor support.
5. **Self-audit · 4 min.** Learner checks whether all resources belong to the business and whether both sides of the equation match.
6. **Submit · 3 min.** Collect the first response. Use the public key to plan reteaching, not a QCAA unit result.

### Day 6 · Profit and operating cash tell different stories

**Target:** calculate and explain profit versus net cash from operations from one coherent service period. **Prepare:** Case B, timing bridge aid.

1. **Launch · 2 min.** Ask whether a service provided but not yet paid can affect profit.
2. **Model · 4 min.** Under B's assumptions, profit = $1,200 − $600 = **$600**; operating cash = $700 − $450 = **$250**. Mark $500 receivable and $150 payable as timing bridges. Neither profit nor the net operating cash figure alone equals closing cash.
3. **Guided reading · 5 min.** Walk from opening cash $2,000 to closing $2,250; then reconcile closing assets $2,750 with $150 liability and $2,600 equity. Check plus/minus signs with cards.
4. **Practice route · 7 min.** Select Day 6 route. Produce both measures, their $350 difference, and one sentence identifying the timing items.
5. **Audit · 4 min.** Repair “profit $600 means $600 cash arrived.” Explain the $500 not yet collected and $150 not yet paid. Net difference $500 − $150 = $350.
6. **Exit · 3 min.** “If operating cash is $250, what is B's closing cash?” Expected: $2,250, because opening cash was $2,000 and no other flows occur.

### Day 7 · Profit changes equity; income is broader than revenue

**Target:** explain the relationship among revenue, expenses, profit and equity, and distinguish revenue from broader income. **Prepare:** Case B, flow-to-position aid.

1. **Launch · 2 min.** Ask whether B's $600 profit is a loan owed to the owner. It is not a liability in this model.
2. **Model · 4 min.** B starts at equity $2,000. With no drawings/contributions and $600 profit, equity closes at $2,600. Revenue from ordinary tutoring activity is income; income as a broad accounting category can also include gains. Do not claim every income item is tutoring revenue.
3. **Guided reading · 5 min.** Trace `revenue $1,200 − expenses $600 → profit $600 → equity +$600`. Ask what would change if the owner drew cash; the no-drawings assumption is essential. Distinguish net cash from operations $250.
4. **Practice route · 7 min.** Select Day 7 route. Explain the chain in three linked sentences and label one unsupported leap if the assumption is removed.
5. **Audit · 4 min.** Repair “income always equals sales revenue” and “profit always equals cash increase.” State the narrower B case.
6. **Exit · 3 min.** “What else besides profit would a full equity movement need?” Expected: contributions, drawings/distributions and other relevant changes; B assumes none.

### Day 8 · Same categories, different owners

**Target:** compare sole-trader and public-company account categories without inferring performance from position alone. **Prepare:** Case E, comparison grid aid.

1. **Launch · 2 min.** Ask whether twice the assets means twice the profit. E provides no profit information.
2. **Model · 4 min.** River Post: $20,000 assets = $8,000 liabilities + $12,000 owner's equity. Metro Supply Ltd: $40,000 = $20,000 + $20,000 shareholders' equity. Cash, receivables, inventory, equipment, payables and loans appear in both; the equity label/owners differ.
3. **Guided reading · 5 min.** Pair the similar accounts, then mark the separate-entity boundary for Metro. A shareholder has an interest, not a personal claim to each item of company cash. Discuss accountant preparation/interpretation and the auditor's independent opinion where required; neither guarantees profit.
4. **Practice route · 7 min.** Select Day 8 route. Create a two-column comparison with two similarities, two differences and one conclusion that E cannot support.
5. **Audit · 4 min.** Repair “Metro is a better investment because it has $40,000 assets.” Seek profit, cash, debt context, reporting notes, risk and purpose.
6. **Exit · 3 min.** “What term names Metro's residual owner interest?” Expected: shareholders' equity.

### Day 9 · Investment, operation and a real report slot

**Target:** compare investing in a business with owning/running one and write a bounded stakeholder paragraph. **Prepare:** F, [current-source slot](CURRENT-SOURCE-SLOT.md), stakeholder lens.

1. **Launch · 2 min.** Ask whether buying shares entails operating the business day to day. Usually it does not by itself.
2. **Model · 4 min.** Contrast Kai's deposit/shares inquiry with Sam's owner-operator plan. Describe possible differences in control, obligation, risk and access to money; no option is recommended. An investor may read audited financial information, but an audit opinion is not a success guarantee.
3. **Guided reading · 5 min.** Open an educator-selected report through the [source slot](CURRENT-SOURCE-SLOT.md) if available. Locate a statement title and one account label, recording publisher/date/units. If unavailable, use E and explicitly mark it fictional; do not invent report figures.
4. **Practice route · 7 min.** Select Day 9 route. Write a paragraph to Kai or Sam with a comparison, evidence from F/E or the logged report, a caution and one question to investigate.
5. **Audit · 4 min.** Repair “a public company must be listed and its auditor says the shares are safe.” Use source boundaries.
6. **Exit · 3 min.** “What fact would you check before reusing a current report?” Expected: company/source, report year, units, statement/notes and rights.

### Day 10 · Fresh public Check B: Harbour Print Studio

**Target:** independently transfer profit/cash/equity and entity comparison to [fresh Files H and I](STUDENT-CHECKS.md#day-10-check-b--harbour-print-studio-files-h-and-i). **Prepare:** blank timing bridge and comparison grid; support log.

1. **Launch · 2 min.** State that H/I are new fictional evidence, not personal financial advice or a QCAA instrument.
2. **Source access · 4 min.** Give H/I only; read amounts and units neutrally if needed.
3. **Independent plan · 5 min.** Learner identifies which facts are period flows and which are at-date balances.
4. **Independent response · 7 min.** Select Day 10 route; retain first calculations and reasoning before content help.
5. **Self-audit · 4 min.** Learner checks both equations and distinguishes a supported comparison from an investment recommendation.
6. **Submit · 3 min.** Collect work and access log; use separate key for next teaching step and never issue a QCAA unit result from this public check alone.

SubjectNest original teacher scripts © NeuroForgeIO Pty Ltd 2026, [CC BY 4.0](https://creativecommons.org/licenses/by/4.0/).