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Tidewell Commerce

The business

A payments company. In one book it is the merchant of record and reports the whole merchant discount rate before paying away interchange, scheme fees and partner share; in the other it is an agent and reports net. Billions of settlement balances sit on the balance sheet and earn interest.

Two workbooks, easy and hard, built from one model. Four years of history, four years to forecast, and a balance sheet that has to close.

Inside each workbook

Instructions
What you're building, the rules, how it is marked, terms of use, disclaimer.
Test
The sheet you work on. Shaded cells are yours, blue cells are given and locked.
Solution
The finished model with live formulas.
Scoring
Cell-by-cell result plus an overall percentage.

A toggle at the top of the Test tab stays on N while you build, so you are working blind. Flip it to Y and every cell you filled turns green or red in place — no separate answer key. Values are compared, not formulas, so any construction that lands on the right number scores. The in-sheet coloring needs Excel 2010 or later; the Scoring tab works in any version.

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