Target: calculate and explain profit versus net cash from operations from one coherent service period. Prepare: Case B, timing bridge aid.
- Launch · 2 min. Ask whether a service provided but not yet paid can affect profit.
- 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.
- 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.
- Practice route · 7 min. Select Day 6 route. Produce both measures, their $350 difference, and one sentence identifying the timing items.
- 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.
- 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.