INSTRUCTOR PREVIEW / FINANCE

Teach the profit-to-cash decision.

A facilitation guide for the existing Business Financial Literacy learner preview. The Ridgeline business and all numbers are fictional. This guide is a review draft; it does not certify an instructor or open a live event.

Open learner lesson 1: Profit is not cash ↗Open learner lesson 2: The Ridgeline file ↗

Before the session

Work both learner lessons in full and verify that the numbers still match this guide.
Prepare one accessible explanation in text and one visual money flow; offer a written response in place of speaking.
Keep participant financial details out of the lesson. Use fictional case data only.
State that no answer here is personal financial advice, a lending decision or a guarantee of results.

Run of show

0–5 min

Start with the contradiction

Facilitate: Ask how a firm can report $56,000 profit while cash falls $58,000. Collect two hypotheses before showing a statement.

Look for: Learners name timing or a cash use, rather than treating profit as a bank balance.

5–15 min

Read three statements

Facilitate: Walk from net profit on the P&L to receivables and inventory on the balance sheet, then to operating, investing and financing cash flows.

Look for: Each learner can point to the correct statement for profit, year-end cash and cash movement.

15–25 min

Build the bridge

Facilitate: Have learners place each cash use in the bridge themselves, then compare their result to the interactive lesson. Pause on unpaid invoices and bulk stock.

Look for: They explain the $114,000 gap with actual cash movements and without counting a non-cash expense twice.

25–40 min

Run the Ridgeline file

Facilitate: Give learners the second lesson as an independent case. Require a diagnosis and no more than three cash actions, including costs of each choice.

Look for: Their plan meets or explains the cash buffer and names a trade-off.

40–50 min

Defend and transfer

Facilitate: Ask for a plain-English note to the owner, then challenge it as a lender and compare it with the subcontractor transfer case.

Look for: Learners separate what the data establishes from what they still need to ask.

Assess the actual work

Keep the eight dimensions separate. Multiple-choice checks are formative; written communication and defense require a qualified human reviewer before any credential decision.

Recognize

Figures located on the right statement.

Evidence mode: interactive check

Interpret

Reading the gap between profit and cash correctly.

Evidence mode: interactive check

Diagnose

The cause chosen, and the missing information asked for.

Evidence mode: interactive check

Decide

A plan that meets the cash target, with its trade-offs named.

Evidence mode: interactive check

Build

Every line placed on the right side of the bridge.

Evidence mode: interactive check

Communicate

A written explanation, compared against what a strong one covers.

Evidence mode: learner self-check; instructor review needed

Defend

Written answers to three challenges.

Evidence mode: learner self-check; instructor review needed

Transfer

The same diagnosis made on an altered case in another industry.

Evidence mode: interactive check

When a learner gets stuck

“Profit is money in the account.”: Point to $56,000 on the P&L and $13,000 ending cash. Ask which line represents a result over a year and which is a balance on a date.
“A late invoice means a loss.”: Show that invoiced revenue can create a receivable before the customer pays; ask when cash actually arrives.
“Cut all spending.”: Ask which spending is already included in profit and which cash use sits outside the P&L. Then discuss what each corrective action costs.

Recording and live access

Record a teach-back only through an approved instructor account and consented recording workflow. Instructor progression already requires subject competency, method training and human review. Live rooms remain unavailable until advanced standing, subject authorization and a live-readiness evaluation are recorded. This preview cannot unlock them.

The target cash buffer is $44,000.

Start in learner lesson one →

← Instructor course briefs

INSTRUCTOR PREVIEW / FINANCE

Teach the profit-to-cash decision.

Open learner lesson 1: Profit is not cash ↗Open learner lesson 2: The Ridgeline file ↗

Before the session

Work both learner lessons in full and verify that the numbers still match this guide.
Prepare one accessible explanation in text and one visual money flow; offer a written response in place of speaking.
Keep participant financial details out of the lesson. Use fictional case data only.
State that no answer here is personal financial advice, a lending decision or a guarantee of results.

Run of show

0–5 min

Start with the contradiction

Facilitate: Ask how a firm can report $56,000 profit while cash falls $58,000. Collect two hypotheses before showing a statement.

Look for: Learners name timing or a cash use, rather than treating profit as a bank balance.

5–15 min

Read three statements

Facilitate: Walk from net profit on the P&L to receivables and inventory on the balance sheet, then to operating, investing and financing cash flows.

Look for: Each learner can point to the correct statement for profit, year-end cash and cash movement.

15–25 min

Build the bridge

Facilitate: Have learners place each cash use in the bridge themselves, then compare their result to the interactive lesson. Pause on unpaid invoices and bulk stock.

Look for: They explain the $114,000 gap with actual cash movements and without counting a non-cash expense twice.

25–40 min

Run the Ridgeline file

Facilitate: Give learners the second lesson as an independent case. Require a diagnosis and no more than three cash actions, including costs of each choice.

Look for: Their plan meets or explains the cash buffer and names a trade-off.

40–50 min

Defend and transfer

Facilitate: Ask for a plain-English note to the owner, then challenge it as a lender and compare it with the subcontractor transfer case.

Look for: Learners separate what the data establishes from what they still need to ask.

Assess the actual work

Keep the eight dimensions separate. Multiple-choice checks are formative; written communication and defense require a qualified human reviewer before any credential decision.

Recognize

Figures located on the right statement.

Evidence mode: interactive check

Interpret

Reading the gap between profit and cash correctly.

Evidence mode: interactive check

Diagnose

The cause chosen, and the missing information asked for.

Evidence mode: interactive check

Decide

A plan that meets the cash target, with its trade-offs named.

Evidence mode: interactive check

Build

Every line placed on the right side of the bridge.

Evidence mode: interactive check

Communicate

A written explanation, compared against what a strong one covers.

Evidence mode: learner self-check; instructor review needed

Defend

Written answers to three challenges.

Evidence mode: learner self-check; instructor review needed

Transfer

The same diagnosis made on an altered case in another industry.

Evidence mode: interactive check

When a learner gets stuck

“Profit is money in the account.”: Point to $56,000 on the P&L and $13,000 ending cash. Ask which line represents a result over a year and which is a balance on a date.
“A late invoice means a loss.”: Show that invoiced revenue can create a receivable before the customer pays; ask when cash actually arrives.
“Cut all spending.”: Ask which spending is already included in profit and which cash use sits outside the P&L. Then discuss what each corrective action costs.

Recording and live access

The target cash buffer is $44,000.

Start in learner lesson one →