Samples The P&L, read like an owner

The P&L, read like an owner

An eight-minute module for non-finance managers: what each line of a profit and loss statement means, why margin is the number that matters, and why profit is not cash.

What it demonstrates

An original demonstration piece with a ledger-book identity: ruled cream pages, folio numbers, a closing entry at the end. No client, no real figures; the business is invented. Reviewed for a general audience, not a substitute for advice from your accountant.

Technique

A live profit and loss simulator with sliders and animated figures, a classify-the-line-item sorter, a profit-versus-cash scenario, and a margin check with a drawn waterfall chart.

Accessibility

Keyboard operable end to end, sliders with accessible names and live value announcements, charts with text equivalents, reduced motion respected, WCAG 2.1 AA.

Built with

Custom HTML, no framework, packaged for SCORM without changes.

The sample runs inside a frame. Tab moves through it; when you reach the end it hands focus back to this page. Prefer it full screen? Open it in a new tab (opens in a new tab).

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