Read a prompt aloud, display it as text, or use one clause at a time. Neutral reading of a number is access support; telling a learner the account class during a check is content help and must be logged. Do not record a learner without local consent.
| Day | Short prompt |
|---|---|
| 1 | “Who makes the decision? What accounting fact helps? What remains unknown?” |
| 2 | “Who owns this structure? Is the company a separate entity? What liability statement needs a limit?” |
| 3 | “Owed to the business or by it? Which amount balances the equation?” |
| 4 | “Is this a service or goods sale? Is the fact a period flow, a date balance or cash movement?” |
| 5 | “Read the new File G. Use its facts only. Check both sides before submitting.” |
| 6 | “What was earned and incurred? What was actually received and paid?” |
| 7 | “What made profit? What changed equity? What assumption keeps this simple?” |
| 8 | “What is shared across the two businesses? What changes with the ownership label?” |
| 9 | “What evidence supports your comparison? What question would you ask next?” |
| 10 | “Use new Files H and I. Keep profit, cash and position separate.” |
An optional tactile route uses raised strips for columns and thick account cards; an equivalent quiet route is the exact-text page. Neither requires sound, colour discrimination, a personal disclosure or a single reading speed.