Learning Resources - Small Business Finance

In this quick 10-minute lesson, you’ll learn a simple, no-stress accounting system designed specifically for U.S. startup businesses. The approach mirrors your business tax return, making tax prep faster, cleaner, and far less intimidating. Using an easy-to-follow spreadsheet example, the lesson breaks down the core concepts so any founder—no accounting background required—can apply them immediately. 

Are you paying more in taxes than you should? In this fast, 10-minute lesson, you’ll learn exactly when and how to make the S Corp election—the go-to tax strategy used by many successful small business owners to lower their tax bill. You’ll see Mark Kohler’s payroll matrix in action, helping you determine a reasonable salary, and you’ll discover how the S Corp election can be backdated for the current tax year so you don’t miss out on potential savings.  

Do you really know how profitable your business is? In this 8-minute lesson, you’ll learn how to calculate and interpret gross margin, one of the most critical metrics for small business owners in the U.S. Through easy-to-follow examples, the video shows how gross margin works, what “good” looks like, and why this single number can guide smarter decisions around pricing and costs. 

This 9-minute lesson breaks down cash flow in plain, practical terms so small business owners can clearly see how money really moves in and out of their bank account—and why that matters more than profits alone. You’ll learn how to track inflows and outflows, understand burn rate and runway, anticipate future cash needs, and avoid common surprises like uneven expenses, payroll taxes, or inventory restocking. The lesson also shows you how to forecast cash flow, spot gaps before they become crises, and make smarter decisions around credit, spending, and reinvestment. 

This lesson breaks down how small business owners can realistically finance their business—starting with who to ask, when to use debt, and how equity impacts ownership. Using a simple left-to-right framework, the slides explain why most funding comes first from people you know, how to think about productive debt versus equity, and what options make sense at different stages of your business. You’ll also learn the most common forms of debt, how investors evaluate ownership through a cap table, and what founders need to know before giving up equity.

This lesson breaks down exactly how small business owners can increase profits by focusing on the three levers that matter most: volume, pricing, and costs. You’ll learn why most businesses must prioritize growing volume through smarter marketing and customer targeting, how to raise prices by competing on value, and where to cut costs through automation, outsourcing, and better use of time. The lesson also highlights powerful tax strategies—including deductions and entity elections—that can significantly reduce what you owe once your business becomes profitable.