Risk and operations

Where money goes wrong and how to record it.

4 hands-on lessons in this topic. Read each one free, then practice it on a real double-entry ledger in the lab.

  1. Lesson 16

    Bad debt write-off

    The moment a receivable becomes a loss.

  2. Lesson 17

    Promo credits and cashback

    Where 'free' money comes from on your books.

  3. Lesson 18

    Sanctions and the wallet freeze

    A regulatory hold is reclassification, not removal.

  4. Lesson 19

    Settlement netting

    Many entries on your books, one wire on your bank statement.

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