Here is a Cultural Literacy worksheet on the fiscal year in both concept and practice. It’s a half-page worksheet with a reading of two sentences and three questions.
In other words, it’s a short, basic, but effective general introduction to the fiscal year. I wrote this because I worked in a economics-and-finance-themed high school in Lower Manhattan. But the truth of the matter is that I don’t think I ever had a need to use it. Maybe you will.
If you find typos in this document, I would appreciate a notification. And, as always, if you find this material useful in your practice, I would be grateful to hear what you think of it. I seek your peer review.