Docs: Add running business story to Workbook Ch01–Ch04

docs/source/workbook/ch01_equation_transaction.rst

@@ -1,6 +1,38 @@
 Ch01B — Accounting equation + transactions
 ============================================
 
+.. admonition:: Same story, different lens
+
+   We’re still working with **Harborview Bike Repair** in **January 2026**.
+   This chapter uses the same four startup events from :doc:`ch01_startup`, but the goal is
+   to practice the *reasoning* behind each entry:
+
+   1) What changed in the accounting equation?
+   2) What debit/credit lines express that change?
+
+Equation → journal (side-by-side)
+---------------------------------
+
+.. list-table::
+   :header-rows: 1
+   :widths: 28 36 36
+
+   * - Business event
+     - Accounting equation view
+     - Journal entry view
+   * - Owner invests $10,000 cash
+     - Assets **↑** (Cash); Equity **↑** (Owner Capital)
+     - Dr ``Assets:Cash`` 10,000 / Cr ``Equity:OwnerCapital`` 10,000
+   * - Cash customer pays $500
+     - Assets **↑** (Cash); Equity **↑** via Revenue
+     - Dr ``Assets:Cash`` 500 / Cr ``Revenue:ServiceRevenue`` 500
+   * - Buy $200 supplies (cash)
+     - Assets **↓** (Cash); Equity **↓** via Expense
+     - Dr ``Expenses:Supplies`` 200 / Cr ``Assets:Cash`` 200
+   * - Owner draws $100
+     - Assets **↓** (Cash); Equity **↓** (Draws/Dividends)
+     - Dr ``Equity:Dividends`` 100 / Cr ``Assets:Cash`` 100
+
 What you'll learn
 -----------------
 - Describe how each business event changes A / L / E

docs/source/workbook/ch01_startup.rst

@@ -1,6 +1,25 @@
 Ch01A — Startup
 =================
 
+.. admonition:: Running case (Jan 2026): Harborview Bike Repair
+
+   You’re the bookkeeper for a tiny one-person service business that’s just opened its doors.
+   The goal of Ch01–Ch04 is to walk the business through a complete accounting cycle for its
+   first month.
+
+   In this chapter we start with a **micro-dataset** (only four transactions) so you can
+   learn the LedgerLoom workflow without juggling a big chart of accounts.
+
+   The four Ch01 transactions are:
+
+   - **T1 (Jan 2):** Owner invests **$10,000** cash to start the business.
+   - **T2 (Jan 5):** First cash customer pays **$500** for service.
+   - **T3 (Jan 6):** Buy **$200** of consumable supplies (expensed immediately in Ch01).
+   - **T4 (Jan 20):** Owner draw of **$100** for personal use.
+
+   In Chapter 2 we expand the same business into a fuller month (supplies as an asset,
+   equipment, A/R, A/P, rent) so the trial balance becomes “real.”
+
 What you'll learn
 -----------------
 - Install LedgerLoom from PyPI (student workflow)

docs/source/workbook/ch02_journal_to_trial_balance.rst

@@ -1,6 +1,28 @@
 Ch02 — Journal to trial balance
 =================================
 
+.. admonition:: Running case (Jan 2026): a “real” first month
+
+   **Harborview Bike Repair** has moved past the first-day setup.
+   In this chapter you record a fuller set of January transactions that make a trial balance
+   feel like something you’d see in an actual small business:
+
+   - cash + invoice (A/R) revenue
+   - supplies kept on hand (an asset, later expensed)
+   - equipment purchased on account (A/P)
+   - routine operating costs (rent)
+
+   If you ever feel lost, read each ``entry_id`` as a short business sentence:
+
+   - **T001:** owner funds the business with cash
+   - **T002:** buy supplies with cash
+   - **T003:** buy equipment on account (creates Accounts Payable)
+   - **T004:** cash service revenue
+   - **T005:** service revenue on account (creates Accounts Receivable)
+   - **T006:** pay rent
+   - **T007:** pay down Accounts Payable
+   - **T008:** collect part of Accounts Receivable
+
 What you'll learn
 -----------------
 - Write balanced journal entries in ``transactions.csv``

docs/source/workbook/ch03_adjusting_entries.rst

@@ -1,6 +1,20 @@
 Ch03 — Adjusting entries
 ==========================
 
+.. admonition:: Month-end reality check (Jan 31, 2026)
+
+   At the end of January, **Harborview Bike Repair** does a quick month-end close.
+   Cash transactions alone don’t capture what really happened during the period, so we add a
+   few **adjusting entries** that match revenue/expenses to January.
+
+   The canonical adjustments in this chapter are small on purpose, but they mirror real
+   bookkeeping decisions:
+
+   - **A001 (Supplies used):** a quick count shows $150 of supplies were consumed during January.
+   - **A002 (Depreciation):** one month of wear on equipment ($50).
+   - **A003 (Utilities accrued):** the utility bill hasn’t been paid yet, but $75 was incurred.
+   - **A004 (Revenue accrued):** $200 of service was earned but not yet billed/collected.
+
 What you'll learn
 -----------------
 - Explain why adjustments exist (accrual vs. cash)
@@ -20,8 +34,9 @@ Key accounting terms
   - **Prepaid expense:** cash paid first, expense recognized later (asset → expense over time).
   - **Unearned revenue:** cash received first, revenue recognized later (liability → revenue over time).
 
-- **Depreciation:** allocating the cost of a long-lived asset over time (expense) using a **contra-asset**
-  like ``Assets:AccumulatedDepreciation``.
+- **Depreciation:** allocating the cost of a long-lived asset over time (expense).
+  Many systems use a separate **contra-asset** (Accumulated Depreciation), but this workbook keeps the
+  chart of accounts small and credits ``Assets:Equipment`` directly.
 
 What to do in your spreadsheet
 ------------------------------

docs/source/workbook/ch04_closing_and_post_close.rst

@@ -1,6 +1,18 @@
 Ch04 — Closing + post-close trial balance
 ===========================================
 
+.. admonition:: Closing the month (Jan 2026)
+
+   You’ve recorded January’s transactions and adjustments for **Harborview Bike Repair**.
+   Now we do the final “reset” step of the accounting cycle:
+
+   - **Temporary accounts** (Revenue / Expenses / Draws) get closed to zero.
+   - The period’s result (net income or net loss) is transferred into
+     ``Equity:RetainedEarnings``.
+
+   In workbook mode, LedgerLoom generates the closing lines for you from the **adjusted trial
+   balance** so you can compare your spreadsheet method against a deterministic reference.
+
 What you'll learn
 -----------------
 - Explain what “closing” means and why we do it
@@ -15,7 +27,9 @@ Key accounting terms
 - **Closing entries:** entries that move the period’s net income into equity and bring temporary accounts to zero.
 - **Post-close trial balance:** the trial balance **after** closing; it should include *only* permanent accounts.
 - **Income summary:** some courses use an intermediate “Income Summary” account. LedgerLoom can generate closing
-  lines directly from the adjusted trial balance; the destination equity account is course-dependent.
+  lines either through Income Summary *or* directly.
+  In this workbook we keep it simple: closing entries go straight to ``Equity:RetainedEarnings`` (no Income Summary
+  account required).
 
 What to do in your spreadsheet
 ------------------------------

docs/source/workbook/index.rst

@@ -10,6 +10,21 @@ This workbook teaches *intro* financial accounting using a simple hybrid workflo
 2. Verify your work with LedgerLoom (strict, deterministic).
 3. Reconcile any differences until they match (proof, not vibes).
 
+Our running case (the “business behind the numbers”)
+----------------------------------------------------
+
+Ch01–Ch04 follow a tiny service business — **Harborview Bike Repair** — through its first month
+of operations (**January 2026**).
+
+You’ll see a realistic mix of events: owner funding, supplies and equipment purchases,
+cash + invoice revenue (A/R), payables (A/P), month-end adjustments, and finally closing the
+books into ``Equity:RetainedEarnings``.
+
+The numbers are intentionally small and clean so you can focus on *reasoning*:
+
+- No sales tax/VAT/GST, no payroll, no bank fees.
+- A minimal chart of accounts (we add complexity only when the chapter needs it).
+
 Start here
 ----------