Balance Sheet
Assets = Liabilities + ______. What is the missing item?
Equity
Known as the "bottom line," this metric is calculated by subtracting total expenses from total revenues
Net Income
Which Cash Flow Statement category involving long-term assets
Investing Activities (CFI)
The Business Model Canvas consists of this total number of strategic building blocks.
9
Cash, inventory, and accounts receivable are examples of this specific category of assets expected to be converted to cash within one year.
Current Assets
Subtracting Cost of Goods Sold(COGS) directly from Revenue gives you this initial profit metric.
Gross Profit
Cash received from daily customer sales and cash paid for staff salaries are categorized under this specific cash flow section.
Operating Activities (CFO)
Placed at the very center of the canvas, this block describes the unique bundle of products or services that create value for customers.
Value Proposition
On a Balance Sheet, what is the key conceptual difference between a Liability and Owner’s Equity?
Liabilities represent outside claims/debts owed to third parties (like banks or suppliers), while Owner’s Equity represents the internal owner's net claim on the business assets?
What is the main difference between Cost of Goods Sold (COGS) and Operating Expenses (OpEx)?
COGS are expenses directly tied to producing or purchasing the products sold, while Operating Expenses are indirect overhead costs (like rent, office salaries, and utilities) required to run the business day-to-day
Paying dividends to shareholders or issuing new corporate shares are classified under which section of the cash flow statement?
Financing Activities (CFF)
Physical storefronts, wholesale distributors, social media, and delivery apps are examples of this BMC block used to reach customer segments.
Customer Channels
If a business purchases a new 50,000 THB laptop entirely on credit (Accounts Payable), how does this transaction affect Total Assets and Total Liabilities?
Both Total Assets and Total Liabilities increase by 50,000 THB
If a company has 1,000,000 THB Revenue, 400,000 THB COGS, 300,000 THB Operating Expenses, How much does the company have to pay for tax?
0
A profitable business can still go bankrupt due to this temporary situation where cash outflows outpace cash inflows before major revenue collections arrive.
Cash Dip
Outsourcing coffee bean roasting to an external specialist or partnering with major hotel groups falls into this left-hand block of the BMC.
Key Partners
When a customer pays cash in advance for a service you will perform next month, which specific balance sheet account increases on the liabilities side?
Unearned Revenue
A resort borrows 3,000,000 THB from a bank at an annual interest rate of 8%. What is the exact Interest Expense listed on their Income Statement for a 6-month period?
120,000 THB
A boutique hotel starts October with a Beginning Cash Balance of 150,000 THB. During October, they generate 200,000 THB Net CFO, spend 120,000 THB on new equipment (CFI), and pay 50,000 THB for loan principal (CFF). What is their Ending Cash Balance for October?
180,000 THB
Name the TWO blocks at the very bottom of the Business Model Canvas that represent the financial foundation of the business.
Cost Structure and Revenue Streams