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Your entrance into the language of business

Build the foundations of business: accounting, finance, economics, and operations. Written by experts and working entrepreneurs, and kept current as regulations change.

Year 1 · Financial Accounting/Concept 04 of 09

The accounting equation

We turn each concept into one picture you can hold in your head: what a business owns always equals what paid for it.

Infographic · the balance that must hold
Assets€80,000
What the business owns
=
Liabilities€30,000
What it owes
+
Equity€50,000
What owners funded

Drag the dial. Stop where profit hits exactly zero.

€0€4,000€8,000€12,000€16,0000200400600REVENUETOTAL COST
120units sold
−€2,800profit / loss
Break-even found

Learn by doing with real momentum

Edlintics turns every concept into something you can move, test, and get wrong safely. Lessons are short and bite-sized — ten focused minutes that end with a small win, so momentum carries you into the next one instead of willpower.

Think like a business, not a textbook

Every lesson starts from a situation a real company faces — a price that has to cover its costs, a balance sheet that has to balance. With Edlintics you learn a concept by using it to make a decision, so it stays with you long after the course ends.

Make the equation balance: €120,000 = €70,000 + Equity

Balanced

Tilt the line until it explains the data.

014,00028,00042,00056,00004,0008,00012,000ADVERTISING SPEND →
1.20slope
469squared error
0.57fit · R²
Best fit

Confidence you can feel in your hands

By the time a topic matters — in class, in an interview, on paper — you have already worked its shape with your own hands. Edlintics builds that quiet confidence rep by rep: you are not recalling a procedure, you are repeating something you have already done.

Solve it yourself, not follow along

Every Edlintics course pairs clear, documentation-style notes with exercises built to be worked, not watched. Get one wrong and it tells you, the way a real balance sheet would — that honest feedback is what makes the material stick.

Sequence the accounts payable agents so the invoice posts itself.

Add agent
Add agent
Add agent
Add agent
Add agent
Posted to general ledger

Win the duel to climb the ladder: Which statement shows revenue minus expenses over a period?

Elena Marino
Finance · Season 1
988points
Marco Tan
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951points
Priya Rao
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927points
You
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905points
Sam Kovac
Finance · Season 1
880points

 

Ranked up
On the roadmap

Practice becomes a leaderboard

Skills Arena is coming: short duels against other students, scored and ranked by division. Answer faster and more accurately than your opponent and you climb — a competitive layer built on the same exercises you already work inside every course. Duels are asynchronous, so there is always a match waiting.

On the roadmap

Stuck? The community answers.

A discussion space tied to every course is on the roadmap: ask a real question — like why depreciation lowers equity but not cash — and get replies from students working the same material. Vote the explanation that clicks, mark the thread solved, and the next person who searches finds the answer immediately.

Find the reply that actually answers it, then mark it solved.

Accounting · Managerial Accounting course

Why does depreciation reduce equity but not cash?

Asked by Alexandra Voicu
Priya Shah

It shows up as an add-back on the cash flow statement, so it must not touch cash.

Tomas Novak

Depreciation is a non-cash expense. It lowers net income, and net income closes into retained earnings, so equity drops — but no cash actually leaves the business. That happened earlier, when the asset was purchased.

Marked solved

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London School of EconomicsLondonEU
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London School of EconomicsLondonEU
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