# Exact text and tactile alternatives for six original A4 aids

Every word below corresponds to the visual aid. The visual uses four numbered/labelled boxes, left-aligned top to bottom; colour is optional. For tactile use, write each heading and its two lines on separate large cards or embossed/raised strips, keep the printed order, and allow a learner to place arrows between cards. Read the title and summary aloud only if requested. The same numeric/accounting target applies.

## Stakeholder lens · `stakeholder-lens`

Four boxes move from person to question, accounting evidence and a limit.

SUBJECTNEST  /  YEAR 11  /  ACCOUNTING
Stakeholder lens

WHO?
Owner, worker, supplier or investor.
Name their actual decision.

QUESTION?
What do they need to know?
Use a date or period if relevant.

EVIDENCE?
Choose position, profit or cash facts.
Cite the case or current report.

LIMIT?
Which due date, note or future fact is missing?
Do not turn information into a guarantee.

Write: stakeholder  >  question  >  evidence  >  limit.
Original A4 aid  |  exact text and tactile route supplied

## Ownership cards · `ownership-cards`

Four boxes distinguish sole trader, partnership, proprietary and public company.

SUBJECTNEST  /  YEAR 11  /  ACCOUNTING
Ownership cards

SOLE TRADER
One owner runs the business.
Personal liability generally applies.

PARTNERSHIP
Two or more people share the business.
Check agreement and legal form.

PROPRIETARY COMPANY
Separate entity; shareholders own shares.
Company money is not personal money.

PUBLIC COMPANY
Separate entity; may be listed or unlisted.
Limited liability has important boundaries.

Ask: who owns it? separate entity? what caution?
Original A4 aid  |  exact text and tactile route supplied

## Equation mat · `equation-mat`

Four boxes show asset, liability, equity and business boundary with a balanced example.

SUBJECTNEST  /  YEAR 11  /  ACCOUNTING
Equation mat

ASSETS  /  BUSINESS CONTROLS
A: cash 9,000 + tools 5,000
+ receivables 1,000 = 15,000

LIABILITIES  /  BUSINESS OWES
A: loan 4,000 + payables 1,000
= 5,000

EQUITY  /  RESIDUAL
15,000 - 5,000 = 10,000
15,000 = 5,000 + 10,000

BOUNDARY
Private bicycle stays outside A.
Ask: owed to or by the business?

Assets = liabilities + owner or shareholder equity.
Original A4 aid  |  exact text and tactile route supplied

## Statement sorter · `statement-sorter`

Four boxes distinguish period profit, date position, cash flow and a missing fact.

SUBJECTNEST  /  YEAR 11  /  ACCOUNTING
Statement sorter

PROFIT OR LOSS  /  PERIOD
Revenue - expenses = net profit or loss.
C: 2,400 - 1,100 - 550 = 750.

FINANCIAL POSITION  /  DATE
Assets = liabilities + equity.
Receivables and inventory are assets.

CASH FLOWS  /  PERIOD
Cash received - cash paid by activity.
C: operations 1,900 - 1,300 - 500 = 100.

DO NOT INVENT
C has no closing balance list.
Profit 750 is not cash 100.

Check period, date, units and missing balances.
Original A4 aid  |  exact text and tactile route supplied

## Timing bridge · `timing-bridge`

Four boxes reconcile Mara tutoring profit, operating cash and closing position.

SUBJECTNEST  /  YEAR 11  /  ACCOUNTING
Timing bridge

EARNED  /  INCURRED
B: revenue 1,200 - expenses 600
= profit 600.

RECEIVED  /  PAID
B: cash 700 - cash 450
= net operating cash 250.

WHY DIFFERENT?
Receivable 500; payable 150.
Profit - operating cash = 350.

CLOSE THE POSITION
Cash 2,250 + receivable 500 = 2,750.
Payable 150 + equity 2,600 = 2,750.

Do not confuse a period flow with a closing balance.
Original A4 aid  |  exact text and tactile route supplied

## Comparison grid · `comparison-grid`

Four boxes compare fictional sole trader and public company positions and limits.

SUBJECTNEST  /  YEAR 11  /  ACCOUNTING
Comparison grid

RIVER POST  /  SOLE TRADER
Assets 20,000 = liabilities 8,000
+ owner equity 12,000.

METRO SUPPLY LTD  /  PUBLIC
Assets 40,000 = liabilities 20,000
+ shareholder equity 20,000.

SAME ACCOUNT FAMILIES
Cash, receivables, inventory, equipment.
Payables and loans on both sides.

DIFFERENT OWNER LABEL
Owner equity vs shareholders equity.
No profit or share recommendation follows.

Compare categories; ask for period and notes.
Original A4 aid  |  exact text and tactile route supplied

The aids are original SubjectNest work © NeuroForgeIO Pty Ltd 2026, [CC BY 4.0](https://creativecommons.org/licenses/by/4.0/).