# Desk run-through · teacher, learner, assessor and funder

**Reviewed 29 September 2026.** The [QCAA 2025 v1.4 syllabus](https://www.qcaa.qld.edu.au/downloads/senior-qce/syllabuses/snr_accounting_25_syll.pdf) places **Introduction to accounting** first in Unit 1. The ten scripts, answers and aids cover a 250-minute opening slice, not the full 55-hour unit. Sources were checked against [ASIC company types](https://www.asic.gov.au/for-business-and-companies/companies/company-building-blocks/company-types), [ASIC reporting](https://www.asic.gov.au/for-business-and-companies/companies/company-financial-reports), [business.gov.au ownership](https://business.gov.au/planning/business-structures-and-types/business-structures/choose-your-business-structure) and the [AASB Conceptual Framework](https://standards.aasb.gov.au/conceptual-framework-dec-2021). The company examples are fictional and openly labelled.

## Seat 1 · a teacher with five minutes to prepare

Open [Day 1](LESSONS.md#day-1--whose-decision-can-accounting-inform), F and the [stakeholder lens](print/stakeholder-lens.pdf). The launch asks a business decision without asking students about family money. Every day has six timed stages totalling 25 minutes; two worked [swaps](DAILY-EXTRAS.md) give longer-period or reteaching options. Day 5 and Day 10 use new files G/H/I, not A–F. The teacher must keep the public key out of initial view, log content prompting, and select actual school assessment separately. The same lesson target remains when using speech, large print, quiet text or movable cards.

## Seat 2 · learner task actually followed on paper

For Day 6, place B's $1,200 earned/$600 incurred on the upper bridge: **$600 profit**. Place $700 received/$450 paid below: **$250 operating cash**. Their difference **$350** equals $500 receivable less $150 unpaid expense. Starting cash $2,000 plus $250 gives $2,250; $2,250 + $500 receivable = $150 payable + $2,600 equity. This route works with the visual [timing bridge](print/timing-bridge.pdf), the [exact text](print/TEXT-ALTERNATIVES.md), or raised amount cards. Reading ability is considered separately from accounting reasoning. No colour is the sole indicator. The case has a clear no-GST/no-tax assumption; without it the sums would be misleading.

For fresh Check A, G gives **$12,900 assets, $4,400 liabilities, $8,500 equity**. The private phone stays out; the supplier's future-payment question cannot be settled without due dates and future flows. For fresh Check B, H gives **$800 profit, $400 net operating cash, $2,600 assets = $200 liabilities + $2,400 equity**. I gives **$20,000 assets = $8,000 liabilities + $12,000 shareholder equity**. A checked learner response must state why position balances alone are not investment advice. The numbers were recomputed independently in decimal arithmetic by [the verifier](verify_pack.py).

## Seat 3 · assessor or potential funder

Defensible claim: **ten original 25-minute scripts, 30 same-target access routes, 20 worked optional swaps, 20 domain bridges, two fresh public formative checks with separate worked feedback, six original searchable A4 SVG/PDF aids and exact-text/tactile alternatives**. The source ledger records original versus linked material. The authentic-report slot identifies a verified **2026 report listing** on its company publisher's site and a source-selection procedure; the teacher must still open and check the actual report before using figures. No classroom pilot, learner outcome evidence, professional accounting opinion, QCAA endorsement, full-year curriculum coverage, translation review or commercial uptake claim exists. A funder can inspect outputs and integrity, not infer impact from volume.

## Mechanic and human review boundary

**Independent release review, 29 September 2026:** I reopened the official QCAA v1.4 PDF at printed p 12, checked the public-company distinction against ASIC's current company-types and director guidance, and confirmed the company publisher lists a 2026 Annual Report. I recalculated the fresh G/H/I totals against the separate worked key, inspected the ownership-cards PDF visually for clipping and legibility, and ran the local verifier and Ruff. This is a source and desk check, not professional accounting or classroom review.

`python3 verify_pack.py` checks version/scope markers, ten exact timings, daily routes and swaps, fresh-case isolation, local links, A4 SVG semantics, searchable one-page PDFs, independent Decimal arithmetic and a SHA-256 inventory. `python3 print/generate_print.py --write` deterministically regenerates the original print/text pairs. The printed page must also be visually viewed to catch clipping; machine text extraction alone cannot do that. Future teachers should check source links and annual-report currency at use, confirm local policy for accommodations, and pilot the tasks with real learners before claiming learning impact.