Teaching guide
Understanding Businesses
Every company you buy from, work for, or might someday invest in runs on the same basic math. This course teaches you to think about a business — how it makes money, whether it keeps any, what it owns and owes, and what could go wrong.
- 11 lessons
- 13 class periods of 45 min
- Intermediate
By the end of the unit
What students will be able to do
- Explain revenue, expenses, gross profit, net profit, and margins
- Read a simple income statement and balance sheet
- Explain why a profitable company can still run out of cash
- Compare business models and identify competitive advantages
- Describe how people estimate what a company is worth
- Name the main risks a business faces and how to spot them
Pacing guide
13 days, one lesson per class
Every lesson comes with a 45-minute plan, projector-ready slides, and a printable worksheet with an answer key.
Day 1
Day 2
Day 3
Reading an Income Statement
Read an income statement from revenue to net income
Activity: Line by Line
Day 4
Day 5
Reading a Balance Sheet
Read a balance sheet as a snapshot on one date
Activity: Financial Health Check
Day 6
Day 7
Day 8
Day 9
What Is a Company Worth?
Calculate market capitalization and the price-to-earnings (P/E) ratio
Activity: Buy the Pizza Shop
Day 10
Day 11
Day 12
Open JeopardyReview day
Play Money Jeopardy with this course's questions, then review what teams missed.
Day 13
Open unit testUnit test
A printable test in short and full versions, with an answer key.
Classroom games
Games that fit this course
- Money JeopardyThe classic review game, built from each course's questions.20–30 min · 2–6 teams
- Four CornersGet students moving: every answer is a corner of the room.10–15 min · Whole class
- Lemonade Stand TycoonSet a price, make cups, check the weather — and try to turn a profit.20–30 min · 2–6 teams