"A chayakkada runs on the same logic as any big company," Raju Chettan's accountant tells him. "Just smaller numbers, and you can see every rupee — in the cash box, in the pattu book, on the supplier's slip."
Raju Chettan's Chayakkada sells about ₹1,00,000 worth of tea, coffee and snacks a year across its outlets. Regulars run a pattu (a running credit tab) instead of paying daily. The tea-leaf and milk supplier, in turn, gives the shop a running credit line. A bank loan paid for the automatic brewing urns; the family's own savings — now formal equity shares — paid for the rest. Every ratio below is a question the accountant asks about this one shop. Flip a card to see the formula and the real number behind it, mark it ✓ once you can recall it without looking, and take the test at the end.