Lesson sheet · Module 9 # Managing cash flow — with the tool ## The aim of the lesson > **Money you cannot see cannot be managed. See everything in one place, compare plan with actual every week, correct with a reversal, not by hiding.** - 👧 Child: every piggy bank has a label; we count once a week. - 🧑 Teenager: start with 4–6 categories and one goal with a deadline. - 🧔 Adult: - net worth once a quarter; - budget versus actual every week; - annual review. - 🏗 Project: actual versus budget, balance in weeks, separate spaces. **Your step in Pecuvo:** 1) Create a space called "Mine". 2) Enter your assets and debts → net worth. 3) Set 4–6 categories and a budget for the month. 4) Set a goal with a deadline. 5) Every week — look at the balance and the difference. 6) Made a mistake? Reverse it. ## The topic (chapters of the module) 1. Chapter 1 · One place for all your money — spaces 2. Chapter 2 · Net worth: what I own minus what I owe 3. Chapter 3 · Budget versus actual 4. Chapter 4 · Reversal: how to correct a mistake without hiding it 5. Chapter 5 · Goals and the weekly balance 6. Chapter 6 · The personal financial statement and the annual review 7. Chapter 7 · A portfolio of projects: when money is more than one story 8. Chapter 8 · What the tool does not do 9. Chapter 9 · Documents and record-keeping: what we keep, for how long and how we read it ## For the youngest · ages 6–7 🐣 **The youngest:** When money is in one place, it is easy to count. The piggy bank shows how much you have saved. You can draw something you want and put the drawing next to it. Every week you count together, and the goal gets closer. **Play together (5 minutes):** Draw a ladder with 10 steps on a sheet of paper and a picture of the goal at the top. For every coin saved, the child colours in one step. Don't hurry — enjoy every step. **A question for the evening:** "What would you like at the top of your ladder?" **A game from the catalogue:** BJ-10 "Budget with an eraser" — [https://pecuvo.eu/igri/katalog/#bj-10](https://pecuvo.eu/igri/katalog/#bj-10) (in Bulgarian) ## Questions for the class — 3 per level - 👧 1. What is net worth, using the example of €20 and €5? 2. Why do the piggy banks have labels? 3. What does "correction" mean when you make a mistake? - 🧑 1. What is the formula for net worth? 2. What are the plan, the actual and the difference? 3. Why is a negative net worth not a "verdict"? - 🧔 1. Why are assets recorded at market value and liabilities at the outstanding amount? 2. Why a week and not a month? 3. What is a reversal and why is nothing deleted? ## A 45-minute plan - **5 min:** The question for the evening or one from “Check yourself” — what do the pupils think? No right or wrong answers. - **15 min:** One or two chapters of the module at the level of the class (the “child · teenager · adult” buttons on the page). - **10 min:** The game or the calculator for the topic — in pairs or on the board. - **10 min:** The questions for the class. If you like, the open test — everyone writes down only their code. - **5 min:** The iron principle in the pupils' own words and one small step for home. ## Tools for the lesson - [The whole module on the website](https://pecuvo.eu/en/modules/managing-cash-flow/) pecuvo.eu/en/modules/managing-cash-flow/ - [Calculator: Saving for a goal](https://pecuvo.eu/en/calculators/savings-goal/) pecuvo.eu/en/calculators/savings-goal/ - [Calculator: Emergency fund](https://pecuvo.eu/en/calculators/emergency-fund/) pecuvo.eu/en/calculators/emergency-fund/ - [Calculator: Budget](https://pecuvo.eu/en/calculators/budget/) pecuvo.eu/en/calculators/budget/ - [The open test (9 questions) — pupils write down only their code (e.g. K4B11), no names; the class distribution is shown on the same page](https://pecuvo.eu/en/test/) pecuvo.eu/en/test/ - [The Glossary — terms explained simply](https://pecuvo.eu/en/glossary/) pecuvo.eu/en/glossary/ No personal data of pupils. Children under 14 — with a teacher or a parent. Do not compare individual pupils. Knowledge, not financial advice. The sheets may be freely printed and copied for lessons, clubs and families, with the source pecuvo.eu. They may not be sold.