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 (Ch 01 — Accounting as a measurement system) 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.