Maple & Crumb:
The Bakery Books

Run Mo's tiny bakery and follow every dollar along the line: from the counter, into the journal, through the chart of accounts, over the balancing scale, and onto the reports.

🧁
Counter
πŸ“–
Journal
🌳
Accounts
βš–οΈ
Scale
πŸ“Š
Reports
Speed
1

The bakery counter

Every button is something that really happens in a small business.

Tip: businesses need money before they can spend it. Try Mo invests or Bank loan first, then go shopping and start selling. Each click plays out slowly across the map above β€” switch to ⚑ Instant up top if you're in a hurry. 🧁

2

The journal (the business diary)

Every event becomes one entry with two sides. Click an entry to trace it, erase one with the 🧽 sponge, or rewind time itself.
start of the week

Nothing yet… the page is blank and the ink is waiting. Press a button at the counter!

3

The chart of accounts

Every account has a home in one of five families. Each family feeds a report and grows on its own favorite side. Click any account to open its T-account.
πŸ—‚οΈ Maple & Crumb β€” chart of accounts
4

The magic balancing scale

Debits always equal credits, so this scale can wobble β€” but it can never stay tipped.

Assets = Liabilities + Equity

what the business owns = what it owes + what's truly Mo's

ASSETS $0 LIAB. + EQUITY $0

βš–οΈ Perfectly balanced, as all books should be.

5

The financial reports

Three stories told with the same numbers. The colored chips show exactly which account families feed each one.
Profitable!

πŸ“ˆ Income statement

"Did we make money?" β€” sales minus costs

Fed by:RevenueExpenses
Money earned
Baked-goods sales$0
Money spent to earn it
Ingredients$0
Rent$0
Net profit$0
πŸŒ‰ Bridge: net profit doesn't stop here β€” it flows into equity on the balance sheet as "profits kept in".
It balances!

πŸ›οΈ Balance sheet

"What are we worth right now?" β€” a snapshot

Fed by:AssetsLiabilitiesEquity
Assets (we own)
Cash box$0
Customer IOUs$0
Oven & gear$0
Total assets$0
Liabilities (we owe)
Bank loan$0
Equity (truly Mo's)
Mo's investment$0
Profits kept in β†πŸ“ˆ$0
Liab. + equity$0

πŸ’§ Cash flow statement

"Where did the actual cash go?" β€” IOUs don't count yet!

Fed by:Cash box only
Operating (running the shop)
Cash from customers$0
Ingredients & rent paid$0
Investing (buying big things)
Oven & gear$0
Financing (fuel from outside)
Mo's investment + loan$0
Cash at the end$0
πŸŒ‰ Bridge: this whole report is just the cash box account's story, sorted into three buckets.