01
Which row owns the amount?
Participants trace eighty synthetic orders at ₹10,000 each into 120 delivery-event rows. They explain why an ₹8 lakh order account can acquire a misleading ₹12 lakh sum when an order amount is repeated across events. The case retains my approval error and the ₹37 lakh rebuild, without inventing extra customer charges or a financial restatement. Groups identify which measures belong to orders, which describe events and how the useful relationship can remain available without duplicating the economic interpretation. The session is not a prescription for one database design or a replacement for finance policy. Its purpose is to practise explaining analytical meaning to the person approving a report. Organisers would use invented records and agree the audience's responsibilities before the exercise. No actual order identifiers, prices or customer histories are needed. The proposed outcome is a clearer review question about what a row represents before internal reconciliation makes its total appear trustworthy.