Edlintics Journal
Exam-targeted writing on accounting, finance & the spreadsheet.
Documentation-style notes for European business students. Read the concept, see the diagram, then take it into a working session before your exam.
Build a cash-flow forecast
Most owners find out they are short of cash the week it happens. A one-page spreadsheet — a column per month, each closing balance feeding the next — shows the squeeze weeks earlier. Here is how to build one.
Buy or lease? Use present value
Buying an asset outright often looks cheaper than leasing it — until you account for when the money moves. Present value settles the argument, and it can flip the answer.
Working capital, explained
A business can be sold out, growing, and still have nothing in the bank. Here is what working capital really measures — and why growth can drain the account faster than a bad month does.
Profit is not cash
A business can show a profit and still miss payroll. Here is why profit and cash move on different clocks — and two habits that keep the gap from catching you out.