an accounting learning game for Auburn MBA students
Run a coffee cart on the Plains.
You've just opened Brew & Balance, a coffee cart parked a block from Toomer's Corner. Over three levels, you'll record its transactions, build its financial statements, and decide whether it can out-earn the drug store. War Eagle.
Learning objectives
Analyze how business transactions affect the accounting equation (Assets = Liabilities + Equity).
Apply accrual-accounting principles and identify where items appear on the income statement and balance sheet.
Compute contribution margin and break-even points to support a managerial pricing decision.
How to play
3 levels, 17 questions, about 10–15 minutes total.
Each question has one best answer — you get one attempt, worth 1 point.
Every answer (right or wrong) comes with an explanation, so read the feedback.
In Level 1, watch the live ledger board: it updates after every transaction and always stays balanced.
Works on phone, tablet, and desktop. No sign-in, nothing is saved or tracked.
Level 1
Level 1 · Q1 of 7
Assets
$0
=
Liabilities
$0
+
Equity
$0
final tally
0 / 17
Leaderboard
Three things to remember
Every transaction keeps Assets = Liabilities + Equity in balance — always.
Accrual accounting records revenue when it is earned and expenses when they are incurred — not when cash moves.
Break-even units = Fixed costs ÷ Contribution margin per unit. Anything that shrinks the contribution margin raises your break-even point.
Sources & notes. Concepts and formulas reflect standard introductory financial and managerial accounting principles as covered in MBA core accounting texts (e.g., Libby, Libby & Hodge, Financial Accounting; Datar & Rajan, Horngren's Cost Accounting). All scenarios, numbers, characters, and artwork are original to this game; no copyrighted or proprietary assets are used. The Auburn theme uses school colors and public campus place names only — no university logos, marks, or licensed imagery. Built as a student project for educational use; not affiliated with or endorsed by Auburn University.