Colour Accounting is a new way of presenting financial information using colour and diagrams. It makes balance sheets, income statements and cash-flow statements easier to understand. It was patented in 2010. At the heart of the system is a diagram called the BaSIS Framework™ that is a holistic and graphical view of a balance sheet and income statement. When you understand this diagram – specifically the language, logic and layout of it – you understand accounting. It's that simple.