BTHE BARATELLI INSTITUTE · Mentoring at Scale
THE FOUNDATIONS SERIES · WRITTEN FOR THE JOB, NOT THE CREDENTIAL

Baratelli Foundations Series

The working references for the people responsible for the books. Free. No email gate. Seven tight practitioner references covering the vocabulary you actually use on the job — journal entries, accounting, corporate finance, financial statement analysis, QuickBooks, tax deductions, plus a series glossary — with one Spanish Beta edition. Built to help you do the job: whether you’re the bookkeeper, the office manager, the owner doing it yourself, or the controller handing these to a new hire on day one. Not a textbook. Not CPA-exam prep. The reference you keep open on the second monitor while the work is in front of you.

8 PDFs · ~160 pages total. Read straight through, or skim to the section you need. When the job gets more complex, each card points you to the paid flagship that takes you the rest of the way.

NEW · STARTER PACK
Download the Foundations Starter Pack
All 8 PDFs (incl. the new Inventory & COGS Reference) + Series Glossary + Cash Flow Excel + Spanish (Beta) — one ZIP. The whole working library you’d hand a new finance hire on day one. Free, no email gate.
  Download Starter Pack (ZIP, ~405 KB) 10 files · free · no email gate

Series Glossary — 155-term cross-index → One vocabulary across all 7 PDFs · alphabetical browse + search.

INTERACTIVE · FREE TOOL
Journal Entry Helper
Don’t just read about debits and credits — build them. Pick a transaction and watch the journal entry assemble live, with the plain-English why behind each line. The companion to the Journal Entries Reference PDF.
Open the Journal Entry Helper →
INTERACTIVE · FREE TOOL
AI Prompt Helper
Don’t just read about AI — use it today. 91 ready-to-use prompts for any practice or business, organized by industry. Find your task, copy the prompt, swap the [brackets], and go. The companion to The AI Prompt Library.
Open the AI Prompt Helper →
NEW · FREE REFERENCE
S&P 500 WACC Reference
The practitioner cost-of-capital reference nobody else was writing. Twenty S&P 500 issuers walked end-to-end — risk-free rate, ERP, beta, cost of debt, tax rate, capital structure — with sourced inputs, transparent methodology, and a companion Excel workbook you can drop your own numbers into. Free. Refreshed quarterly.
Open the WACC Reference →

Prefer one reference at a time? The individual PDFs are below.

FILTER BY WHAT YOU DO
FOURTEEN ENGLISH REFERENCES

Foundations — English editions

From the journal entry all the way to corporate finance vocabulary. Read them in any order.

46 fundamental journal entries every business should know — debits and credits, plain-English explanations, and the practitioner tips that keep the books clean.
16 pagesFREE
Next step → The CFO & Controller's Guide (492 pp) — the full controller's seat.
Download PDF →
Try the free tool → Journal Entry Helper — pick a transaction and watch the debits and credits build live.
91 ready-to-use AI prompts — for CPAs, attorneys, advisors, family offices, and small businesses by industry (retail, restaurants, dental, real estate, trades, salons, logistics, e-commerce). Copy a prompt, swap the brackets for your specifics, and go. Includes a Start Here set, plain-English safety notes where it matters, and the four-step on how to use them well. Plain English, no jargon.
37 pagesFREE
Download PDF →
Try the free tool → AI Prompt Helper — pick a category, find your task, copy the prompt in one click.
Chart of Accounts, how to read financial statements, the 8-step accounting cycle, 15 common bookkeeping mistakes, and the debits-and-credits cheat sheet.
15 pagesFREE
Next step → The CFO & Controller's Guide.
Download PDF →
Also free in → IFRS Edition (IAS/IFRS terms) — for the global accounting community.
TVM, capital budgeting, CAPM, WACC, capital structure, valuation, working capital — the corporate finance vocabulary every operator needs.
23 pagesFREE
Next step → First Principles of Master Investing.
Download PDF →
Read the income statement, balance sheet, and cash flow statement like a practitioner. Five ratio families. Common-size and trend analysis. Quality of earnings basics.
20 pagesFREE
Next step → The CFO & Controller's Guide or the Business Buyer's Guide.
Download PDF →
Also free in → IFRS Edition (14 pp) — the four statements read IFRS-native, a fully worked ratio example with DuPont and a tear-off quick-reference card, a forensic red-flag checklist, EPS (IAS 33), reading the notes & segments (IFRS 8), and a GAAP↔IFRS differences table.
Go deeper (paid) → The US GAAP ↔ IFRS Bridge ($49) — 25 differences with worked entries, two reconciliations, and group reporting.
Pairs with → The Cash Flow Calculation Schedule (Excel) — see the highlighted tool below.
EXCEL TOOL · FREE
The indirect-method cash flow walk in a working spreadsheet. Gross balances + contra accounts (the way a 10-K actually presents it) — plug in your own balance sheet and the statement builds itself. The one tool that turns “why is cash down when sales are up?” into a number you can show the boss. Worth coming to the Institute just for this.
US: 4 tabs · IFRS: 9 tabsFREE
Next step → The CFO & Controller's Guide — the full controller's seat.
Download XLSX →
Also free in → IFRS (IAS 7) · Español · Deutsch · Français · Русский · Português — same engine, your language. The IFRS editions add IAS 7 schedules: group consolidation (with the FX-effect line), net-debt reconciliation, the direct method, and cash-equivalents/acquisitions. See all editions →
How the schedule works →
Fresh QBO setup, Chart of Accounts decisions, bank feed workflows, the month-end close in QBO, and the ten most common pitfalls.
22 pagesFREE
Next step → The CFO & Controller's Guide.
Download PDF →
EXCEL TOOL · FREE
The cure for what QuickBooks won’t do: run more than one entity — a holdco and an opco, an LLC per property, a company per location — and QBO charges a separate subscription for each and still can’t show them together. Map each entity to one master chart once, paste fresh trial balances each month, and read back a consolidating schedule, consolidated balance sheet and income statement — intercompany loans, fees, and rent eliminated, with built-in checks that the group ties out. The portfolio view without a portfolio of subscriptions.
9 tabs · 3-entity worked exampleFREE
Next step → The CFO & Controller's Guide — the full controller's seat.
Download XLSX → How the workbook works →
The §162 standard, vehicle / home office / meals / travel, depreciation and §179, retirement plans, owner comp, and the deductions that trip operators up.
26 pagesFREE
Next step → Tax Strategy Decoded.
Download PDF →
The six weeks that separate creators who file cleanly from the ones who scramble. Twelve close tasks, the exact handoff package your CPA needs, what to expect back, five common mistakes, an October-to-April timeline, and a sample CPA handoff email template.
~15 pagesFREE
Pairs with → Creator Hub & the CFO & Controller's Guide.
Download PDF →
Stripe, PayPal, YouTube AdSense, Patreon, Substack, Gumroad, Kick, and Ko-fi. How each reports (gross vs net), payout schedules, fee structures, 1099-K threshold, and the gross/fee journal entry template for each. Plus the 1099-K matching workflow that catches the double-count errors most bookkeepers make on Substack.
~18 pagesFREE
Pairs with → Year-End Close & CPA Handoff Reference (above).
Download PDF →
Before QuickBooks is the answer. For the creator earning $10k-$150k on a spreadsheet. Five discipline habits, a creator-specific chart of accounts, and a companion Excel workbook with revenue log, expense log, mileage log, monthly summary, quarterly-tax estimator, and YTD dashboard. Graduation triggers to QuickBooks defined.
~14 pages + .xlsxFREE
Next step → QuickBooks Setup Reference (above).
Download PDF →
Twenty-seven IRS forms a creator or small business is likely to touch, each with plain-English “what this is,” a trigger event, a “you or your CPA” indicator, and a link to the current-year version on IRS.gov. No hosted PDFs, so no stale-file risk. Includes a one-page cheat-sheet matrix.
~22 pagesFREE
Also as web index → irs-forms.html — fast-lookup HTML with direct IRS.gov links.
Download PDF →
The stripped-down QuickBooks Online setup for the one-person creator business. Fifteen accounts (not sixty), Simple Start tier ($30/mo, not Solopreneur), one afternoon to set up, fifteen minutes a week to run. Includes the weekly bank-feed workflow, a thirty-minute month-end close, and the upgrade triggers to Essentials or Plus.
~14 pagesFREE
Pairs with → Creator's First Ledger — Excel Edition (the pre-QB stepping stone) and the full-scale QuickBooks Setup Reference.
Download PDF →
When it fits, when it doesn’t. The Power of the Pack applied to households below full-family-office scale — nine due-diligence questions, red flags, and a worked family example.
~30 pagesFREE
Download PDF →
Also free in → Edición en español (Beta).
EDICIÓN EN ESPAÑOL · BETA

Foundations — Spanish edition (Beta)

First Spanish-language release. Translated with AI assistance; pending practitioner editorial review.

EDICIÓN BETA — PENDIENTE DE REVISIÓN EDITORIAL PRÁCTICA
Edición Beta en español — los 46 asientos contables esenciales que todo dueño de negocio debe conocer. Débitos, créditos, explicaciones en lenguaje sencillo, consejos prácticos.
Divulgación: traducido al español con asistencia de IA. Agradecemos correcciones de la comunidad profesional bilingüe.
21 páginasGRATIS
Próximo paso → El flagship pago (CFO & Controller's Guide) está disponible actualmente solo en inglés.
Descargar PDF → Reportar corrección →
EDICIÓN BETA — PENDIENTE DE REVISIÓN EDITORIAL PRÁCTICA
Cuándo sí, cuándo no. El Poder de la Manada aplicado a familias por debajo de la escala de una Oficina Familiar completa — nueve preguntas de due diligence, banderas rojas, y un ejemplo trabajado.
Divulgación: traducido al español con asistencia de IA. Agradecemos correcciones editoriales.
24 páginasGRATIS
Descargar PDF → Reportar una corrección →
READY TO GO DEEPER

Foundations builds the base. The flagship guides do the work.

Every Foundations reference above is free forever. If a topic caught you and you want the deeper practitioner reference — 300 to 500 pages of the actual working discipline — these are the paid guides that go there. The math you just downloaded gets applied inside every one.

FROM JOURNAL ENTRIES / QUICKBOOKS / CASH FLOW
CFO & Controller’s Reference Guide
38 chapters: close, consolidation, treasury, ASC 842 & 606, M&A, SEC reporting, capital markets, IPO. The full CFO seat. $449
FROM FINANCIAL STATEMENT ANALYSIS / ACCOUNTING
Family Office Reference Guide
Advisor coordination, IPS, family charter, next-gen. The Power of the Pack applied to households from $10M to $100M+. $449
FROM TAX DEDUCTIONS / CORPORATE FINANCE
Estate Planning Decoded
GRAT, IDGT, SLAT, ILIT, Dynasty, CRT/CLT, §6166, §303, §2032A. Every archetype walked with worked math and specimen documents.
FROM TAX DEDUCTIONS / QUICKBOOKS
Business Owner Tax Strategy (Vol XV)
S-corp mechanics, QBI, entity choice, reasonable comp, tax-loss harvesting. The full business-owner tax discipline.
FROM CORPORATE FINANCE / CASH FLOW
Practitioner’s Guide to Private Equity
Deal architecture, LBO mechanics, waterfalls, MOM/IRR. Whether you’re in PE or executing PE strategies in a CFO seat. $449
FROM PERSONAL FINANCE FOUNDATIONS
Athletes’ Wealth Playbook
5 editions — Pro / College-NIL / High School / Coach-Parent / Veteran. The family-office playbook applied to a nineteen-year-old. $299
See all 31+ practitioner guides → Browse 266+ free tools →