Celemi Apples & Oranges™  brings financial statements to life through its simple, profound model of a company.  Through a series of simulated exercises about the foundations of business, you’ll learn firsthand how to monitor cash flow, better utilize resources and improve productivity. Balance sheets and Profit & Loss statements show them how to measure results and understand how their daily decisions impact the company financially–and strategically.  Everyone’s a winner in Celemi Apples & Oranges–a playful approach to serious business results.