Turn judgement into a testable decision rule — a 3‑minute class sprint.
1) Write the one-line rule (If X → then Y).
2) Pick the single analytic to test it (pivot, ratio, trend).
3) State the fail threshold that triggers review.
Example: If >20% of revenue is from contracts <30 days → recognize monthly. Test = revenue by contract length; fail = >20%. Teach students to speak in rules, not paragraphs. 🧠📊
What decision rule would you teach tomorrow? #AccountingEducation #Audit


