The curse of the never -balancing Balance sheet
START
Welcome U6th Students
You have entered the Haunted House of Finance. Three cursed rooms await. Each room hides a balance sheet situation. Choose wisely (A–D) to escape. Pick wrong… and you’ll be trapped forever*.... *end of our lesson
Explore
Inventory
01
❌ Think carefully! The company hasn’t changed total current assets — just swapped one for another.
02
❌ Review what type of asset a vehicle is and how overdrafts are classified.
03
❌ Think carefully! The company hasn’t changed total current assets — just swapped one for another.
Find the key to continue
Continue exploring the Hunted House of Finance
Inventory
04
05
05
You found a secret message
You found a secret message
♪♬ø
♪♬ø
01
...Keep playing
02
...One more
03
Start over...
You found a new item for your inventory
Continue exploring the house
Inventory
♪♬ø
Use the magnifying glass to search for the code and then insert it into the typewriter
224
Enter the secret code
Code
The business sells £25m of land for cash.
06
A. Non-current assets increase by £25m, current assets decrease by £25m — no change to net current assets
B. Non-current assets decrease by £25m, current assets and net current assets increase by £25m
C. Non-current assets decrease by £25m, current assets increase by £25m — no change in net assets
The business sells a further £10m of its stock for £10m. £5m is paid in cash which goes directly into the firm's bank account. The other £5m is on credit).
07
B. Inventories fall £10m, cash rises £10m and payables rise by £5m
A. Inventories fall £10m, cash rises £5m, receivables rise £5m
C. Inventories rise £10m, cash falls £5m, receivables fall £5m
Due to high interest charges, the business uses £18m cash to clear its overdraft.
08
C. Current assets and current liabilities both decrease by 18m. Non current assets and net assets, no change
B. Current assets and current liabilities both increase by £18m. No chnage to non current assets and net assets
A. Non-current assets decrease by £18m, current asset no change, current liabilities decrease by £18m, net assets no change
A briefcase has appeared...
It's locked...look in the inventory for something to open it
Congratulations
💀 You made it out alive… and in balance! 🎉 Congratulations, you’ve escaped the Haunted House of Balance Sheets. (But beware… another fiscal phantom may rise when the next term begins 👻) P.S Next task on the GC
Are you sure you want to exit?
You will lose all progress made so far...
Back
Exit
Oh, no. You failed...
Inventory
♪♬ø
Inventory
Inventory
Inventory
Inventory
Inventory
Inventory
♪♬ø
Inventory
♪♬ø
Inventory
♪♬ø
Inventory
Inventory
♪♬ø
Inventory
♪♬ø
Inventory
♪♬ø
Inventory
♪♬ø
Inventory
♪♬ø
Inventory
The curse of the never -balancing Balance sheet
Miss L McCrory - Teacher of Business
Created on October 3, 2025
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Transcript
The curse of the never -balancing Balance sheet
START
Welcome U6th Students
You have entered the Haunted House of Finance. Three cursed rooms await. Each room hides a balance sheet situation. Choose wisely (A–D) to escape. Pick wrong… and you’ll be trapped forever*.... *end of our lesson
Explore
Inventory
01
❌ Think carefully! The company hasn’t changed total current assets — just swapped one for another.
02
❌ Review what type of asset a vehicle is and how overdrafts are classified.
03
❌ Think carefully! The company hasn’t changed total current assets — just swapped one for another.
Find the key to continue
Continue exploring the Hunted House of Finance
Inventory
04
05
05
You found a secret message
You found a secret message
♪♬ø
♪♬ø
01
...Keep playing
02
...One more
03
Start over...
You found a new item for your inventory
Continue exploring the house
Inventory
♪♬ø
Use the magnifying glass to search for the code and then insert it into the typewriter
224
Enter the secret code
Code
The business sells £25m of land for cash.
06
A. Non-current assets increase by £25m, current assets decrease by £25m — no change to net current assets
B. Non-current assets decrease by £25m, current assets and net current assets increase by £25m
C. Non-current assets decrease by £25m, current assets increase by £25m — no change in net assets
The business sells a further £10m of its stock for £10m. £5m is paid in cash which goes directly into the firm's bank account. The other £5m is on credit).
07
B. Inventories fall £10m, cash rises £10m and payables rise by £5m
A. Inventories fall £10m, cash rises £5m, receivables rise £5m
C. Inventories rise £10m, cash falls £5m, receivables fall £5m
Due to high interest charges, the business uses £18m cash to clear its overdraft.
08
C. Current assets and current liabilities both decrease by 18m. Non current assets and net assets, no change
B. Current assets and current liabilities both increase by £18m. No chnage to non current assets and net assets
A. Non-current assets decrease by £18m, current asset no change, current liabilities decrease by £18m, net assets no change
A briefcase has appeared...
It's locked...look in the inventory for something to open it
Congratulations
💀 You made it out alive… and in balance! 🎉 Congratulations, you’ve escaped the Haunted House of Balance Sheets. (But beware… another fiscal phantom may rise when the next term begins 👻) P.S Next task on the GC
Are you sure you want to exit?
You will lose all progress made so far...
Back
Exit
Oh, no. You failed...
Inventory
♪♬ø
Inventory
Inventory
Inventory
Inventory
Inventory
Inventory
♪♬ø
Inventory
♪♬ø
Inventory
♪♬ø
Inventory
Inventory
♪♬ø
Inventory
♪♬ø
Inventory
♪♬ø
Inventory
♪♬ø
Inventory
♪♬ø
Inventory