STAGE 1: Read the statements
Concept: Profit, cash and the balance sheet describe different aspects of a business.
Task: Map sample transactions to their reporting meaning and write a short glossary.
Acceptance: Do not equate sales invoiced with cash collected.

My assumptions:

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STAGE 2: Build a transparent model
Concept: Inputs, calculations and outputs should be separated.
Task: Calculate contribution and operating result from the fictional data.
Acceptance: Label units and assumptions; avoid hidden hard-coded adjustments.

My assumptions:

My work / file link:

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STAGE 3: Explain variance
Concept: A difference needs a driver, not only a percentage.
Task: Compare plan and actual and separate volume, price or cost hypotheses where the data allow.
Acceptance: Do not claim a driver is proven without the required detail.

My assumptions:

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STAGE 4: Write a decision memo
Concept: A useful analysis connects results to options and limits.
Task: Prepare a one-page operating review with a sensitivity case and data requests.
Acceptance: Do not turn a small fictional case into investment or accounting advice.

My assumptions:

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My checks and results:

What I changed:
