Once upon a time, in a far-off kingdom, there was a tiny village where all the animals lived together in peace and harmony. One day, a wise old owl decided that it was time to teach the young animals about finances and how to manage their resources wisely.

The owl introduced them to the concept of "dividends" and explained that if they worked hard and saved their resources, they could earn money. This excited all the animals and they set out to start their own businesses.

The first animal to start a business was a clever raccoon who opened a store selling nuts and berries. He soon became rich and declared a "gain" for himself, much to the delight of the other animals.

The next animal to start a business was a lazy cat who opened a store selling fish. However, he soon realized that he had to pay for the "lease" of the store and also buy "inventory". He quickly ran out of money and had to close his store.

The wise old owl then explained to the cat that he should have kept track of his "expenditures" and "ledger" so that he could know exactly how much money he was spending and earning.

The cat was determined to start his business again and this time, he kept track of all his expenses and income in a ledger. He also learned about "interest" and made sure that his money was working for him.

As time passed, the cat's business flourished and he became one of the richest animals in the village. He was now able to manage his finances wisely and enjoyed a steady "flow" of income.

And so, the story goes to show that even the laziest animal can become rich and successful if they learn to manage their finances wisely.

The end.

Reflections

1. What did the wise old owl teach the animals about finances?
2. What business did the raccoon start and what did he declare?
3. Why did the cat's store fail the first time?
4. What did the cat learn about managing his finances?
5. How did the cat's business change after he started keeping track of his expenditures and ledger?
6. Why was it important for the cat to understand the concept of interest?
7. What did the story teach us about managing our resources wisely?
8. Do you think it is important to keep track of our expenses and income? Why or why not?