Learning Accounting

Learning and teaching accounting is hard. It is a complex mathematical system, with both physical and abstract parts, requiring numerical strength and sound judgement. Because of this, students often settle for learning rules in isolation, rather than developing a joined-up understanding of the underlying dynamics.

Our CIMA-accredited business simulation models help students visualise how accounting works and learn through experiencing different business scenarios. Students use the models to investigate the effects of adjusting variables such as profit margins, costs and credit periods to understand how these affect profit, balances and cashflow. The result is that they develop an intuitive understanding of how profit, assets and cashflow are all linked.




Tanks give a visual representation of accounting balances, while flows along pipes correspond to accounting transactions.


Students explore different scenarios by adjusting profit margins, costs and credit periods to understand what effects these changes will have on profit, assets and cashflow.

blue coins


UK schools, universities and business schools can enjoy free use of the business simulation models thanks to our corporate sponsors.

“This is an excellent way to understand how business really works.”

Richard Barker, Professor of Accounting, Saïd Business School, University of Oxford


There are 7 models that build sequentially. The first model is designed to introduce the following concepts:

  • How accounting transactions and balances can be represented by water pipes and tanks
  • How revenue, receivables and cash receipts are linked
  • How changing customer credit periods affects cashflow

The video demonstrates how it works.


Once you've watched the video click here to launch and use the model yourself. (At this time running the model requires a laptop or computer - a version compatible with tablets is coming soon).

Launch The Model

Pal Berthling-Hansen

“We use the visualisation models on our Executive MBA course to help students understand the accounting system. They bring the subject to life and being able to simulate the working capital cycle in particular has been ground-breaking. We are now extending our use onto further courses.”

Pål Berthling-Hansen, Associate Professor of Accounting, BI Norwegian Business School

How It Works

There are 7 models that build sequentially, starting from the simple model of revenue and cash and adding additional accounting transactions and balances. The models cover the following topics:

  • Revenue and Cash
  • Receivables and Payables
  • Assets, Liabilities and Equity
  • Financial Statements
  • Debiting and Crediting
  • Direct vs Indirect Costs
  • Cashflow vs Profit
  • Working Capital
  • The Operating Cycle
  • Profit Margins
  • Fixed Assets
  • Business Funding


Access The Models

Get In Touch

To arrange a demo for you and your colleagues from one of our team please use this contact form. We will reply within 2 working days.