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Fintrainer · trial case

A memo lands on your desk.

You are the chief accountant of a small cleaning company. Monday, nine in the morning. From here on it's just like real life, only without the consequences.

Five minutes · no sign-up · one scenario from the real simulator

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Internal memo14 November

To the Chief Accountant

Hi Marina,

Yesterday I paid for a banquet at the Panorama restaurant on the company card, my wife's anniversary, $38,000. I don't want to pay the company back, and dividends are not an option either: book it as a company expense.

In February the bank sends an auditor, it's a condition of the loan. Make sure there are no questions. How you book it is up to you.

A. Brightman, DirectorBrightClean Services

In plain words

The director celebrated on the company's dime and wants it hidden

A private dinner for $38,000 has to be recorded as if the company spent it. That is a violation. You could refuse, but the memo is already on your desk, and the director signs your paycheck.

What's at stake

In February the bank's auditor arrives

The bank gave the company a loan on one condition: once a year an independent auditor checks the books. If they find a violation, the bank calls the loan. If they don't, the director is happy. The auditor doesn't read everything. The auditor has procedures.

$19,000
MaterialityThe threshold. Anything larger, the auditor checks without fail. Our $38,000 is twice that.
sampling
Large and random transactionsOut of three hundred entries in the quarter they take the biggest ones plus a few at random, and ask for the paperwork behind each.
confirmations
Letters and conversationsA letter to the counterparty asking to confirm the deal, a registry check on every new supplier, interviews with staff. Paper is only the beginning.

Your move

How do you book $38,000?

Five ways people actually do it. There is no right answer. There are consequences.

February

The auditor at work

audit · BrightClean Services · Q4 2025

    Opinion

    Auditor's opinion · FebruaryBrightClean Services

    The full trainer is open to everyone, no registration

    That was a trial case. The full trainer has three parts

    First you learn, then you solve problems on live books, and only then you hide transactions from the auditor. Go in order or jump straight to the cases.

    01 · LEARN
    A course on the standardsFrom double entry to consolidation: eight modules and sixty-odd lessons on IFRS, with a standards index and a note on where to practise each topic.
    02 · PROBLEMS
    Problems and your own mini ledgerInterview-style problems on one company's books: post the entry and say what it does to the statements, or find the error. And the Ledger Lab: journal, chart of accounts, trial balance, balance sheet, profit and loss, cash flow. All computed on the fly.
    03 · CASES
    Forensics through an auditor’s eyesA free journal: any accounts, counterparties and dates. The auditor has materiality, sampling, reconciliations, splitting, new counterparties. At the end an opinion and a debrief of every finding.
    Open the trainer Home The trainer’s interface is in English
    Everything here is fictional. The companies, people, documents and amounts are made up; any resemblance is coincidental. The simulator teaches you to spot violations through an auditor's eyes: every scheme ends with being found. It is an educational game, not accounting, tax or legal advice. Details in the terms of service.