Colour Accounting Learning System: sample resources

The Colour Accounting Learning System uses a series of conversations and transactions to introduce the fundamentals of accounting.

Conversation 1: Accounting foundations

Students are invited into a playful conversation which explores how accounting describes transactions from a singular point of view. Accounting is described as an organising mechansim for financial information.

Conversation 2: The funding butterfly

Time and space is given to students to develop a thoughtful and philosophical understanding of the principles that underpin accounting. For example, the nature of assets, why some valuable assets are not recognised, and the concept of duality.

Conversation 3: Deriving profit

Using a simple example, income and expenses are introduced as elements of equity. Students are encouraged to produce their own versions of the BaSIS Board.

Classic transactions

There are 16 Classic Transactions which students learn by doing on their BaSIS Boards or online. Each transaction is carefully designed to teach a specific andwide-reaching aspect of accounting.


These resources are free to download, use, adapt and explore in your teaching for evaluation purposes. If you have comments or feedback contact

The BaSIS Board is free to use under Creative Commons licence: Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0). The other learning materials are subject to copyright. Fair usage in educational settings for evaluation purposes is accepted.

For more information about how to integrate Colour Accounting in your teaching, visit Colour Accounting Educators or email