1. 1

    If there are no movements to be modeled for Other Current Assets, how many calculations need to be constructed which will then directly link to the financial statements in order to make the Balance Sheet balance?

  2. 2

    Why, after finishing all the line items in the three financial statements using the technique illustrated in our case study, is the financial model still not completed?

  3. 3

    Assuming the Balance Sheet balanced before and our method of model preparation has been employed (i.e. using control accounts), what should the model developer do if the Balance Sheet does not balance after copying back the Opening Balance Sheet values?