.. _business-pdf-refresher:

Appendix — Accounting refresher map (from the PDF)
=================================================

Track D is a statistics + forecasting track. But we deliberately keep an
**bookkeeping refresher** running in the background so learners always remember
why the analysis matters.

The original 4-page PDF motivating Track D clusters the “accounting foundations” into:

1. **Bookkeeping basics** (measurement, ethics, double-entry, GL, statements)
2. **Assets** (inventory control, depreciation, property)
3. **Liabilities & equity** (AP/debt, payroll/tax, equity types)
4. **Financial statement analysis** (bank rec, metrics for decisions)

How we guarantee coverage
-------------------------

Every Track D chapter includes an **Accounting Connection** section that:

* names exactly which of the four pillars gets refreshed in the chapter, and
* points to the specific dataset table(s) used (LedgerLab core and/or the NSO v1 running case).

In the textbook, this becomes a one-paragraph “coverage map” per chapter.

Where to find the first refresher
--------------------------------

Chapter 1 (:ref:`business-ch01`) refreshes pillar #1 and introduces the LedgerLab *core* dataset.

Starting in later chapters, Track D’s default running case becomes **North Shore Outfitters (NSO v1)**
written to ``data/synthetic/nso_v1``.

Later chapters (planned)
------------------------

* Assets refresher occurs naturally when we forecast **inventory** and analyze **COGS**.
* Liabilities/payroll refreshers are taught as **accrual timing** + **cash flow impact**.
* Financial statement analysis refreshers anchor forecasting outputs to decisions.