So far in this book we have looked at the way in which a dynamic visual model and a corresponding set of tabular accounts describe a simple business such as that of a fruit-seller in a forest. But there was no share capital, no loans, no employees and no taxes, so as a sophisticated reader you are entitled to say that the model was hardly representative of the real world. That is true, and it is about to be corrected in this chapter. However, the price that must be paid for this is that the visual model is about to become more detailed. Nevertheless, I hope you won't lose heart at this point, because there are no new concepts to be digested: you have already done most of the hard work. All that we are going to do now is to introduce some additional pipes and boxes and I shall explain them as we go along.

The next business simulation for you to load from the internet site is Model 108 and this should cause the diagram of Figure 10.1 to be displayed. On the right you will see an area of new financial detail with boxes such as Investments, Share Capital and Bank Loans, together with their associated new flows.