The first lesson illustrates what is involved in running a business through the medium of changing balance sheets and the profit and loss account. It illustrates clearly how easy it is to explain financial statements in a simple way so that people with little education can understand them. The second lesson is aimed at field staff of financial service providers and shows how field visits can be used to collect financial information, and how conclusions can be drawn from simple accounts. The third lesson focuses on the relationship between the return on capital and the cost of borrowed money.

Later lessons will address the preparation of cash flow budgets and the nature of agricultural enterprises.