Module 3: Surviving the Cash Flow Woes builds on the previous Module 2: Introduction to the Business Documents by further addressing financial accounting concepts. The Author highly recommends that students have mastered (mastery-based learning) in previous modules before studying Module 3. Negative cash flow generates fear in the minds of the aspiring entrepreneurs. Individuals who possess creative ideas often are too reluctant to put their dream into motion. The authors believe mastering the cash flow modules will develop a better understanding of operating a successful small business. Module Goals defines the objectives for instruction. Mr. Connelly researched the Indiana Department of Education State Standards for guidance in the development phase. Module 2, Introduction to Financial Documents meets and exceeds the department’s criteria.