Scenario Library
Worked examples ready to load into the matching playground. Pick a scenario to see how the entry resolves end-to-end.
Auto loan payment
Five-year auto loan of 3,500,000 XOF at 9% nominal, monthly compounding and payments, end-of-month.
Retirement nest egg
Monthly savings of 50,000 XAF for 25 years at 7% annual compounded monthly. End-of-month contributions.
Lump-sum to reach a goal
How much to deposit today to have 10,000,000 XOF in four years at 6.5% annual compounded monthly.
Coffee Shop Startup
Maria is opening a small coffee shop. Her average latte costs $1.80 in ingredients and she sells it for $5.50. Monthly rent, utilities, and staff cost $8,500. How many lattes must she sell per month to break even?
Factory Expansion Decision
A manufacturing plant produces widgets at $35 variable cost and sells them for $120 each. Fixed overhead is $425,000 per year. Management wants to know how many units are needed to earn $100,000 after 25% tax.
Pricing Strategy Analysis
A retailer sells a product at $50 with $20 variable cost and $150,000 fixed costs. At what volume does the current price generate $80,000 profit after 20% tax?
Lease vs Buy Equipment
A company can lease equipment for $80,000/year (fixed) or buy and incur $120,000 fixed costs. Variable cost is $45/unit and selling price is $80. At 5,000 units, which option earns more after 25% tax?
Restaurant Break-Even
A casual restaurant averages $25 per meal with $10 in food and variable labor costs. Monthly fixed costs (rent, insurance, salaried staff) are $45,000. The owner wants $30,000 monthly profit after 20% tax.
SaaS Subscription Model
A SaaS company charges $29/month per user with only $1.20 in variable server costs per user. Fixed costs total $180,000/month. They target $50,000 after-tax profit at 25% tax rate.
Seasonal Ice Cream Stand
An ice cream stand operates 5 months per year. Each cone sells for $6 with $2.50 in variable costs. Seasonal fixed costs (permits, equipment, labor) are $36,000. The owner wants $20,000 profit after 15% tax.
After-Tax Profit Target
A distributor sells goods at $75 with $30 variable cost and $200,000 in fixed costs. The board demands $100,000 net income after 30% corporate tax. How many units must be sold, and what is the degree of operating leverage?
Neighborhood Bakery
A bakery sells artisan bread loaves at $12 each with $4 in ingredients and variable costs. Monthly fixed costs are $25,000. The baker aims for $15,000 profit after 20% tax. Is the current volume of 5,000 loaves enough?
OHADA Zone Manufacturer
A SYSCOHADA-compliant manufacturer in the CEMAC zone sells units at 2,500 FCFA with 1,500 FCFA of charges variables. Charges fixes total 5,000,000 FCFA. The target is a résultat net of 3,000,000 FCFA after 30% impôt sur les sociétés.
Cash Sale with VAT
Record a cash sale of merchandise including 19.25% VAT. Bank receives the total, revenue and VAT are credited separately.
Credit Purchase with VAT
Record a credit purchase of merchandise including 19.25% VAT. The expense and deductible VAT are debited, accounts payable is credited.
Payment to Supplier
Record a bank payment to settle an outstanding supplier invoice. Accounts payable is debited, bank is credited.
Customer Collection
Record a customer payment on account. Bank is debited, accounts receivable is credited.
Capital Contribution
Record an owner investing cash into the business. Bank is debited, share capital is credited.
Rent Payment
Record a monthly office rent payment by bank transfer. Rent expense is debited, bank is credited.
Salary Expense
Record monthly payroll — salaries due to employees. Salary expense is debited, employees payable is credited.
Depreciation Entry
Record monthly depreciation of equipment. Depreciation expense is debited, accumulated depreciation is credited.
Credit Sale with VAT
Record a credit sale of merchandise including 19.25% VAT. Accounts receivable is debited, revenue and VAT are credited.
Equipment Purchase on Credit
Record a purchase of equipment on credit including 19.25% VAT. Equipment and deductible VAT are debited, accounts payable is credited.
Classic SME Annuity
10 M FCFA at 8% nominal over 5 years — monthly constant payments.
Equipment Loan — Linear
5 M FCFA at 7.5% over 3 years with constant principal — declining payments.
Bridge Facility — Bullet
20 M FCFA at 10% over 12 months — interest only, principal at maturity.
Indexed Home Loan — Progressive
15 M FCFA at 6% over 20 years with 2% annual payment growth.
Vehicle Finance — Balloon
8 M FCFA at 9% over 48 months with a balloon at period 48.
Infrastructure — Total Grace
50 M FCFA at 7% — 6 months total grace, then annuity over 78 months.
Variable Rate Resets
12 M FCFA over 60 months — rate resets at months 24 and 48.
Prepayment with Penalty
10 M FCFA at 8% — 2 M lump sum at month 24 with 2% penalty.
Simple 2-item reconciliation
One outstanding check and one deposit in transit.
Classic 5-item reconciliation
Mix of timing items, charges, and interest.
Bank charges & interest
Service charges debited and interest credited by the bank.
NSF & direct debit
Returned customer check plus automatic withdrawal.
Spotting a bank error
A wrongly debited amount on the statement.
Multi-month rolling
Carry forward of outstanding items between two months.
Which loan is actually cheapest?
Three offers, three different compounding frequencies, three different nominal rates. Rank by true cost.
How long to double your money?
The Rule of 72 is an approximation. Find the real answer for different rates and frequencies.
SYSCOHADA Revised / IFRS 9 transition
Restate a legacy straight-line bond under amortised-cost EIR and compute the retained-earnings adjustment.