With this financial records learning exercise, a pair of students play a game with a deck of playing cards that involves adding and subtracting integers. Each player starts with an opening balance of $20. Face cards are removed, aces are worth $1, other cards are worth their number value. Red cards are debits and black cards credits. A balance sheet which is provided for tracking the flow of cash. After the game students reflect on the four types of computation they used.
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