BALANCING ACT Accounting Game

The Playing Board

Use a large sheet of paper, e.g. from a flip chart, to prepare a playing board for the game.
On the following page is a photograph of the original board to show you how it should look and after that you can find enlarged
details of the numbered squares that go round the edge of the board in groups of six. The details of the four corner squares are
provided at the end.
You can create a board by drawing it by hand or you can cut and paste the rows of squares from the following pages.
The Disbursement and Repayment cards are provided in a separate document, as are the instructions on how to play the game.

Corner square 39
Corner square 26

27 - 32

33 - 38

40 - 45
20 - 25

Repayment cards

Disbursement cards

46 - 51
14 - 19

7 - 12

1-6

Corner square 52
Corner square 13

INVESTMENT
OPPORTUNITY

DISBURSEMENT

RECEIVE AN
UNRESTRICTED
DONATION

PURCHASE
A NEW
COMPUTER

REPAYMENT

PRINT
PROMOTIONAL
FLYERS

$5,000

CARD

$15,000

$1,500

CARD

12

11

10

NEGOTIATE A
LONG TERM
LOAN AT A
COMMERCIAL
RATE

REPAYMENT

EXECUTIVE
DIRECTOR
ATTENDS
CONFERENCE
OVERSEAS, PAY
TRAVEL COSTS

HOLD CREDIT
OFFICER
TRAINING
SESSION

DISBURSEMENT

STAFF FRAUD
DISCOVERED,
WRITE OFF
PAST DUE
LOANS

$1,250

$500

CARD

$250

?
$25,000

R
CARD

R
$400

19

REPAYMENT

18

17

16

NEGOTIATE A FIRE DESTROYS DISBURSEMENT

LOCAL
LONG TERM
MARKETPLACE.
LOAN AT A
WRITE OFF
CONCESSIONAL
D
CURRENT LOANS
RATE

$500

CARD

15

14

RECEIVE
DONATION TO
LOAN FUND
CAPITAL

HIRE
CONSULTANT
TO PROVIDE
TECHNICAL
ASSISTANCE

$20,000

$1,000

CARD

$7,000

25

24

23

22

21

REPAYMENT

INVESTMENT
OPPORTUNITY

DISBURSEMENT

PURCHASE A
SECURITY
VAULT

HIRE A
CONSULTANT
TO REVIEW
COMPUTER
SYSTEM

HOLD CREDIT
OFFICER
TRAINING
SESSION

CARD

$3,000

$2,500

CARD

$500

$500

20

32

31

NEGOTIATE A
SHORT TERM
LINE OF
CREDIT

REPAYMENT

30

29

MAKE
DISCOVER AN
PRESENTATIONS
ARTIFICIAL
GROUP. WRITE
TO LOCAL
OFF PAST-DUE
COMMUNITY
LOANS
GROUPS

$500

28

DISBURSEMENT

D
CARD

$15,000

CARD

$125

38

37

36

35

34

INVESTMENT
OPPORTUNITY

REPAYMENT

PAY LEGAL
FEES

DISBURSEMENT

PURCHASE NEW
COMPUTERS
FOR BRANCH

$5,000

CARD

27

RECEIVE A
DONATION TO
LOAN FUND
CAPITAL

$10,000

33

PURCHASE A
PHOTOCOPIER

D
$3,200

$450

CARD

$450

45

44

43

42

HOLD STAFF
COMPUTER
TRAINING
SESSION

PURCHASE
OFFICE
EQUIPMENT.
PAY CASH
AND ON
SHORT TERM
CREDIT

REPAYMENT

NEGOTIATE A
LONG TERM
LOAN AT A
COMMERCIAL
RATE

$5,000

CARD

$500

?
$20,000

51

50

49

48

REDESIGN
LOAN
APPLICATION
FORM. PAY
PRINTING
COSTS

INVESTMENT
OPPORTUNITY

REPAYMENT

PURCHASE
OFFICE
EQUIPMENT

$375

$10,000

CARD

41

40

GROUP
DISBURSEMENT
DISAPPEARS.
WRITE OFF
CURRENT LOAN

$350

47

CARD

46

RECEIVE
DISBURSEMENT
UNRESTRICTED
DONATION

D
$500

$5,000

CARD

CORNER SQUARES

52

13

YEAR END:
CLOSE THE BOOKS

NATURAL DISASTER
STRIKES!
INVESTMENT LOSS:
HIGH RISK LOSE 50%
MEDIUM RISK LOSE 25%
LOW RISK LOSE 10%

START
26

39

STOP

BANKING CRISIS HITS

LOCAL FINANCIAL
MARKET!

HALF-WAY POINT

INVESTMENT LOSS:
HIGH RISK LOSE 80%
MEDIUM RISK LOSE 50%
LOW RISK LOSE 25%

STOP TO PAY
SEMI-ANNUAL
EXPENSES