Business Foundations
Accounting and economics
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If you would rather use a ready-made deck such as Business Foundations, we ask you for a small sum in return. For €0.99 once you get 100 flashcards, sorted into 17 categories and with notes that add to them. You start out learning instead of typing, and whatever you find missing later you add yourself.
- Cards
- 100
- Categories
- 17
- Price
- €0.99
Free, no account, no ads
What is in this deck
With this deck you learn first-year accounting and economics together: what a debit is, why a profitable company can run out of cash, and what moves a price.
Two subjects that every business student meets in the same year, and that explain each other: accounting says what happened to one firm, economics says why prices and quantities moved at all.
100 cards. The accounting half starts where it has to, with the equation that every entry preserves, and works through why revenue increases with a credit, why depreciation is not a cash outflow, and how a profitable company runs out of money. The economics half starts with scarcity and opportunity cost and reaches elasticity, market failure, GDP, inflation and the trade-off that broke down in the 1970s.
Two proposals, one deck. Split they would have been two decks of fifty cards, and a student takes both courses in the same semester. The same reasoning as for anatomy and physiology, and it is written down in USA_DECKIDEEN.md.
The categories decide what comes up: start with “Adjustments” alone and add the rest when you are ready.
What you learn
- The accounting equation and what a debit really is
- Accrual against cash, and why the difference matters
- The four statements and what each one answers
- Supply, demand, elasticity and who pays a tax
- GDP, inflation, unemployment and policy's two levers
The categories
17 categories sort the 100 cards. You can filter by category and take on what is due right now.
- Adjustments
- Analysis
- Assets
- Foundations
- Inventory
- Macroeconomics
- Market failure
- Market structure
- Microeconomics
- Payables
- Policy
- Principles
- Process
- Receivables
- Standards
- Statements
- Trade
What you get
Here are three of the 100 cards you get when you buy the deck.
Question
What is the accounting equation?
Answer
Assets equal liabilities plus equity.
Note
Every entry preserves it, which is what double-entry bookkeeping is for.
Question
What is a debit and a credit in plain terms?
Answer
Left and right. Neither means increase or decrease on its own.
Note
Whether a debit increases an account depends on which side of the equation it sits.
Question
Which accounts are increased by a debit?
Answer
Assets, expenses and dividends.
Note
The mnemonic DEAD CLIC: debits increase expenses, assets, dividends; credits increase liabilities, income, capital.
Learning with Qardbox
You see a card, you think, you turn it over and say whether you knew it. A round asks nothing more of you, and how the app works out the next date from that is on the page about FSRS-6.
What sits comes back less often, what wobbles comes back soon. You set a daily goal, and when nothing is due the app tells you exactly that instead of inventing work for you. How a round goes is shown on the learning page.
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What it costs, and what it doesn’t
Qardbox itself costs nothing, and it stays that way. Every function is there from the start, with no subscription, no ads and no tiers; what that rests on is on the page about what it costs.
Your own cards stay unlimited, and decks from friends or from the family you read in without a limit, from a file as well. You do not need this deck in order to learn with Qardbox.
It is a shortcut: 100 checked cards for €0.99, once, with Family Sharing. The work you would otherwise do is already done. The App Store shows the price in your currency.
Common questions
Do I have to pay for Qardbox?
No. The app is free, with no subscription and no ads, and every feature is included. The only thing that costs money is a ready-made deck like this one, €0.99 once.
Could I make these cards myself?
Yes, without limit and for free. You can type them, import a file or take over cards from friends. This deck only saves you the work.
How many cards are in Business Foundations?
100 cards, sorted into 17 categories.
Do I need a connection to study?
Only to download the deck. After that it lives on your device and you study offline. There is no account, and you sign in nowhere.
Which devices does this run on?
On iPhone and iPad from iOS 26, and on Apple Watch. One purchase covers the family through Family Sharing.
Is there a Qardbox for Android?
No. Qardbox is there for iPhone, iPad and Apple Watch, not for Android and not in a browser.
Other decks that go with this one
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