
Direct Accounting for Startups: Eagle Lather Soap Budgeting
Inquiry Framework
Question Framework
Driving Question
The overarching question that guides the entire project.How can we, as directors of accounting for a startup like Eagle Lather, develop a comprehensive budget plan that effectively demonstrates the potential for financial growth and stability, ensuring it meets the requirements for securing necessary financing from various sources?Essential Questions
Supporting questions that break down major concepts.- What are the fundamental components of a budget and why are they important for securing financing for a startup company?
- How do various sources of capital influence the financial planning and stability of a new business?
- In what ways do fixed and variable costs impact the budgeting process for Eagle Lather?
- What role do financial reports play in the decision-making processes of business financial management?
- How does understanding financial terminology contribute to effective communication within and outside a business?
- What mathematical concepts are crucial for developing financial strategies within a business context?
Standards & Learning Goals
Learning Goals
By the end of this project, students will be able to:- Students will understand and apply the components of a business budget, including fixed and variable costs, to develop a financial plan for a startup.
- Students will evaluate and choose suitable sources of capital for a startup, considering different financing options.
- Students will comprehend and use financial terminology accurately in discussing and developing financial reports.
- Students will develop a comprehensive budget plan, including income statement, balance sheet, and cash flow statement, demonstrating financial knowledge.
- Students will solve systems of equations and inequalities, applying these mathematical concepts to real-world financial problems.
Financial Literacy & Entrepreneurship
Common Core Mathematics Standards
Entry Events
Events that will be used to introduce the project to studentsBudgeting Game Show
Students participate in a lively game show format where they answer questions and make decisions related to entrepreneurial finance. Points are earned for correct budget allocations, understanding financial terminology, and solving equations efficiently. This format promotes engagement through competition and teamwork.Shark Tank Junior: Pitching to Investors
Invite local entrepreneurs or business professionals to act as 'sharks' while students present their initial soap company budgets. This replicates a real-world pitch scenario, compelling students to think like entrepreneurs and financiers. The event fosters critical dialogue about budget components and the realities of startup financing.Portfolio Activities
Portfolio Activities
These activities progressively build towards your learning goals, with each submission contributing to the student's final portfolio.Entrepreneurial Finance Foundations
Students explore basic financial concepts and the role of financial organization in entrepreneurial ventures.Steps
Here is some basic scaffolding to help students complete the activity.Final Product
What students will submit as the final product of the activityA summary essay outlining the importance of financial organization in entrepreneurship and the types of financial reports used.Alignment
How this activity aligns with the learning objectives & standardsAligns with FIN-ORG-1 by enabling students to gather and understand foundational financial concepts necessary for entrepreneurial finance.Capital Expedition
Students research and compare different sources of capital available to entrepreneurs.Steps
Here is some basic scaffolding to help students complete the activity.Final Product
What students will submit as the final product of the activityA group presentation comparing different sources of capital, highlighting pros and cons for new businesses.Alignment
How this activity aligns with the learning objectives & standardsAligns with FIN-CAP-2 by helping students analyze and compare various capital sources critical for entrepreneurship.Cost Plus Analysis
Students identify and differentiate between fixed and variable costs in business budgeting.Steps
Here is some basic scaffolding to help students complete the activity.Final Product
What students will submit as the final product of the activityA detailed report explaining fixed and variable costs including a sample budget for a startup.Alignment
How this activity aligns with the learning objectives & standardsAligns with FIN-COST-3 as students learn to identify and calculate different costs essential for business budgeting.Terminology Tornado
Students familiarize themselves with financial terminology relevant to constructing and interpreting financial reports.Steps
Here is some basic scaffolding to help students complete the activity.Final Product
What students will submit as the final product of the activityA comprehensive glossary or set of flashcards with financial terms and their definitions.Alignment
How this activity aligns with the learning objectives & standardsAligns with FIN-TERM-4 by enhancing vocabulary and understanding of financial terms used in business contexts.Budget Blueprint
Students develop a detailed budget plan for the startup company including all necessary financial statements.Steps
Here is some basic scaffolding to help students complete the activity.Final Product
What students will submit as the final product of the activityA completed budget plan including all key financial statements for the startup.Alignment
How this activity aligns with the learning objectives & standardsAligns with FIN-BUD-5 as students create and understand every part of a comprehensive business budget.Equations in Action
Students apply mathematical concepts to solve real-world financial problems related to business budgets.Steps
Here is some basic scaffolding to help students complete the activity.Final Product
What students will submit as the final product of the activityA solved set of financial equations demonstrating application in budget scenarios.Alignment
How this activity aligns with the learning objectives & standardsAligns with MATH-ALG-6 through solving and applying systems of equations in business finance contexts.Rubric & Reflection
Portfolio Rubric
Grading criteria for assessing the overall project portfolioEagle Lather Entrepreneurial Financial Strategy Rubric
Financial Organization Understanding
Evaluates the students' grasp of the fundamental concepts of financial organization within entrepreneurial ventures.Foundation Knowledge
Measures the extent to which students understand the types and importance of financial reports in entrepreneurship.
Exemplary
4 PointsDemonstrates an in-depth understanding of financial organization and comprehensive knowledge of financial reports used in entrepreneurship.
Proficient
3 PointsShows thorough understanding of financial organization and the role of financial reports in entrepreneurship.
Developing
2 PointsDisplays basic understanding of financial organization with some recognition of the key financial reports used in entrepreneurship.
Beginning
1 PointsShows minimal understanding of financial organization and limited knowledge of financial reports in entrepreneurship.
Capital Sources Analysis
Assesses the ability to research, compare, and present different sources of capital for startups.Capital Evaluation
Evaluates how well students analyze and compare various sources of capital and their impact on startups.
Exemplary
4 PointsProvides an insightful analysis and detailed comparison, showing a sophisticated understanding of capital sources and their strategic impacts on startups.
Proficient
3 PointsOffers a thorough analysis and comparison with a clear understanding of capital sources and their impacts on startups.
Developing
2 PointsDisplays a basic comparison and understanding of capital sources with limited insights into their impacts on startups.
Beginning
1 PointsShows minimal analysis or comparison of capital sources, with little understanding of their impacts on startups.
Cost Analysis and Budget Planning
Assesses students' ability to identify, analyze costs, and develop a comprehensive budget for a startup.Cost Identification
Measures students' competence in distinguishing and calculating fixed and variable costs for a startup budget.
Exemplary
4 PointsAccurately identifies all fixed and variable costs with precise calculations, showing exceptional budgeting skills.
Proficient
3 PointsCorrectly identifies most fixed and variable costs with accurate calculations, demonstrating solid budgeting skills.
Developing
2 PointsIdentifies some fixed and variable costs with basic calculations, indicating a developing budgeting capability.
Beginning
1 PointsStruggles to identify costs accurately with minimal calculation skills.
Budget Development
Evaluates the ability to compile and articulate a comprehensive budget plan including all essential statements.
Exemplary
4 PointsDevelops a complete, insightful budget plan with all necessary statements, showcasing an advanced understanding of financial planning.
Proficient
3 PointsPrepares a detailed budget plan that includes most of the required components, illustrating a strong understanding of financial planning.
Developing
2 PointsCreates a basic budget plan with some necessary components, reflecting emerging financial planning skills.
Beginning
1 PointsAttempts to create a budget plan with limited components, showing minimal financial planning skills.
Mathematical Problem Solving
Assesses the ability to apply mathematical concepts correctly to solve business-related financial problems.
Exemplary
4 PointsSolves complex systems of equations and inequalities with exceptional accuracy, applying them effectively to real-world financial problems.
Proficient
3 PointsSuccessfully solves systems of equations and inequalities, applying them appropriately to financial problems.
Developing
2 PointsSolves some systems of equations and inequalities with partial application to financial problems.
Beginning
1 PointsStruggles with solving equations and inequalities, showing limited application to financial scenarios.
Use of Financial Terminology
Evaluates students' grasp and communication of financial terminology in the context of their budget plans.Terminology Application
Assesses the accurate and effective use of financial terms within students' projects.
Exemplary
4 PointsDemonstrates expert use and understanding of financial terminology, enhancing the clarity and precision of the budget plan.
Proficient
3 PointsUses financial terminology accurately, contributing to a clear and precise budget plan.
Developing
2 PointsShows basic use of financial terminology with some inaccuracies in the budget plan.
Beginning
1 PointsExhibits limited use and understanding of financial terminology, affecting the clarity of the budget plan.