Introduction to Accounting and Finance

The Introduction to Accounting and Finance simulation familiarizes your students with the basics of accounting in the context of a fully functioning enterprise.
The simulation is highly integrated and provides an ideal platform from which you can discuss and illustrate the fundamentals of accounting.


Students will work within a multifunctional business setting where they experience the challenges of resource allocation, activity-based costing, pro forma accounting, profitability analysis, and financial ratios analysis. The decision content includes:

  • Finance and Accounting
  • Basic Marketing
  • Distribution
  • Human Resources
  • Basic Manufacturing


In the Introduction to Accounting and Finance simulation, your students are provided with the seed capital to start up their new business. They have limited financial resources and complete accounting responsibility. They build a factory, open up distribution channels, select a product portfolio and advertising budget. They hire workers and decide on the compensation packages, deal with demand projections and the basic concepts of production scheduling. After several quarters in business, your students’ firms can receive additional funding from the Venture Capitalists. They can invest this money in new R&D, bring out improved products, expand their distribution and production capacity in order to maximize their business performance.

target courses

Target courses

Introductory accounting courses

time frame

Time frame

6 decision rounds, with each round taking 30 to 60 min per student.



Grading is based on the balanced scorecard that measures financial performance, customer satisfaction, market share in the targeted market segments, human resource management, manufacturing productivity, financial risk, asset management, preparedness for the future and wealth.

Play options

Your students can compete against their peers or against computer-generated competitors.

The "play against computer" option allows each student to work at his or her own pace and there is no need to coordinate the progress of all of the students.


English and Spanish - "Play against Peers" option

English and Spanish - "Play against Computer" option

styling space


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