Init with some changes to the Serif Theme
This commit is contained in:
Waldehyd
commit
912d143813
243 changed files with 15251 additions and 0 deletions
44
_services/accounting.md
Normal file
44
_services/accounting.md
Normal file
|
|
@ -0,0 +1,44 @@
|
|||
---
|
||||
title: "Der Verein"
|
||||
date: 2018-11-18T12:33:46+10:00
|
||||
weight: 1
|
||||
---
|
||||
|
||||
ZTL
|
||||
|
||||
Das Zentrum für Technikkultur Landau e. V. (ZTL) ist ein gemeinnütziger Verein zur Förderung der Bildung. In der Klaus-von-Klitzing-Straße 2 haben wir unseren Space ausgebaut. Dort finden sich Werkstätten für Handarbeit, Elektronik, Holz, Metall, 3D-Druck, Space zum nerden und hacken und die ZTLwirtschaft mit Küche, Lounge und kühlen Getränken.
|
||||
|
||||
Im ZTL sind Menschen, Nerds und elektronische Geräte jeder Herkunft, jeden Geschlechts und jeden Alters herzlich willkommen.
|
||||
|
||||
Werde Mitglied und mach mit!
|
||||
|
||||
Wir haben den Space am 3. Juli 2021 offiziell eröffnet! Die Videos dazu gibt es hier. Unsere dafür geschaffene virtuelle Welt, kannst du jederzeit unter https://ztl.world besuchen! In unserem Chat (Mattermost) kannst und dich mit uns vernetzen und austauschen. Wir zeigen dir auch gerne erstmal unsere Räumlichkeiten egal ob virtuell oder vor Ort!
|
||||
Unsere Themen – eine Auswahl:
|
||||
|
||||
-Löten
|
||||
Programmieren
|
||||
Elektronik
|
||||
Heim-, Industrie-, Hydrokultur- oder Bierbrau-Automatisierung
|
||||
3D-Design: Scannen, Modellieren, 3D-Drucken
|
||||
IoT, Arduino, RaspberryPi, ESP8266 etc.
|
||||
Holz- und Metallbearbeitung von Handsäge bis CNC
|
||||
Blinke-Dinge mit LED-Stripes/NeoPixels/WS2812 u. A. machen
|
||||
Freifunk, Amateurfunk, LoRaWAN
|
||||
Modelleisenbahnbau
|
||||
Wearables und eTextiles
|
||||
Linux, FreeBSD und FOSS
|
||||
Medienkompetenz und Jugendarbeit
|
||||
|
||||
Technik.Kultur.Leben
|
||||
|
||||
Wir bieten technisch interessierten Menschen eine Plattform und kreative Freiräume, um ihre Ideen zu verwirklichen, sich auszutauschen und gemeinsam etwas zu schaffen. Unsere Mitglieder kommen aus den unterschiedlichsten Berufen und Lebenssituationen, uns alle vereint die Liebe zur Technik, zur Kunst und Kultur.
|
||||
Unser Verein
|
||||
|
||||
Das ZTL wurde am 22.01.2019 gegründet. Seit dem 28.03.2019 sind wir ein gemeinnütziger, eingetragener Verein in Landau in der Pfalz.
|
||||
Viele unserer Mitglieder sind auch in anderen Technikkultur-Vereinen aktiv:
|
||||
|
||||
Linux User Group Landau e. V. (LUG)
|
||||
Deutscher Amateur Radio Club (DARC) – Ortsverband K14 Landau
|
||||
Freifunk Südpfalz e. V.
|
||||
Technologie Netzwerk Südpfalz e. V.
|
||||
Chaostreff des CCC
|
||||
87
_services/business-advisory.md
Normal file
87
_services/business-advisory.md
Normal file
|
|
@ -0,0 +1,87 @@
|
|||
---
|
||||
title: "Business Advisory"
|
||||
date: 2018-12-28T15:14:39+10:00
|
||||
weight: 4
|
||||
---
|
||||
|
||||
Business advisory is the final tier of the accounting pyramid.
|
||||
<!--more-->
|
||||
|
||||
Business advisory involves reporting on performance as well as advising on strategic plans, risk assessment, and succession plans.
|
||||
|
||||
|
||||
|
||||
# Objectives
|
||||
|
||||
Financial accounting and financial reporting are often used as synonyms.
|
||||
|
||||
1. According to International Financial Reporting Standards: the objective of financial reporting is:
|
||||
2. To provide financial information that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the reporting entity.
|
||||
3. According to the European Accounting Association:
|
||||
|
||||
## Relevance
|
||||
|
||||
Relevance is the capacity of the financial information to influence the decision of its users. The ingredients of relevance are the predictive value and confirmatory value. Materiality is a sub-quality of relevance.
|
||||
|
||||
> The ingredients of relevance are the predictive value and confirmatory value.
|
||||
|
||||
Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
|
||||
|
||||
## Faithful Representation
|
||||
|
||||
Faithful representation means that the actual effects of the transactions shall be properly accounted for and reported in the financial statements. The words and numbers must match what really happened in the transaction. The ingredients of faithful representation are completeness, neutrality and free from error.
|
||||
|
||||
## Enhancing Qualitative Characteristics
|
||||
|
||||
### Verifiability
|
||||
|
||||
Verifiability implies consensus between the different knowledgeable and independent users of financial information. Such information must be supported by sufficient evidence to follow the principle of objectivity.
|
||||
|
||||
### Comparability
|
||||
|
||||
Comparability is the uniform application of accounting methods across entities in the same industry. The principle of consistency is under comparability. Consistency is the uniform application of accounting across points in time within an entity.
|
||||
|
||||
### Understandability
|
||||
|
||||
Understandability means that accounting reports should be expressed as clearly as possible and should be understood by those to whom the information is relevant.
|
||||
Timeliness: Timeliness implies that financial information must be presented to the users before a decision is to be made.
|
||||
|
||||
---
|
||||
|
||||
## Statement of cash flows
|
||||
|
||||
The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance
|
||||
|
||||
| Cash Inflow | Outflow | Opening Balance |
|
||||
| ----------- | --------- | --------------- |
|
||||
| _Monday_ | `Tuesday` | **Wednesday** |
|
||||
| 1 | 2 | 3 |
|
||||
|
||||
**Example 1:** in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen borrowed $20 from Tom. At the end of the month, Ellen bought a pair of shoes for $7. Ellen's cash flow statement for the month of September looks like this:
|
||||
|
||||
- Cash inflow: $20
|
||||
- Cash outflow:$7
|
||||
- Opening balance: $5
|
||||
- Closing balance: $20 – $7 + $5 = $18
|
||||
|
||||
**Example 2:** in the beginning of June, WikiTables, a company that buys and resells tables, sold 2 tables. They'd originally bought the tables for $25 each, and sold them at a price of $50 per table. The first table was paid out in cash however the second one was bought in credit terms. WikiTables' cash flow statement for the month of June looks like this:
|
||||
|
||||
> **Important:** the cash flow statement only considers the exchange of actual cash, and ignores what the person in question owes or is owed.
|
||||
|
||||
## Statement of financial position (balance sheet)
|
||||
|
||||
The balance sheet is the financial statement showing a firm's assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement.
|
||||
|
||||
- **fixed assets**
|
||||
- property
|
||||
- building
|
||||
- equipment (such as factory machinery)
|
||||
- **intangible assets**
|
||||
- copyrights
|
||||
- trademarks
|
||||
- patents
|
||||
- pending
|
||||
- international
|
||||
- goodwill
|
||||
|
||||
Owner's equity, sometimes referred to as net assets, is represented differently depending on the type of business ownership. Business ownership can be in the form of a sole proprietorship, partnership, or a corporation. For a corporation, the owner's equity portion usually shows common stock, and retained earnings (earnings kept in the company). Retained earnings come from the retained earnings statement, prepared prior to the balance sheet.
|
||||
87
_services/business-sales.md
Normal file
87
_services/business-sales.md
Normal file
|
|
@ -0,0 +1,87 @@
|
|||
---
|
||||
title: "Business Sales"
|
||||
date: 2019-01-28T15:15:26+10:00
|
||||
weight: 2
|
||||
---
|
||||
|
||||
Cyanee nec pedicis positi. Esse et diem forte quoque et ieiunia
|
||||
vixque dixit negari _ullis stamina_: trahit. Tanta rictus in mitia causa, Phoebo
|
||||
nisi mater acta serpens cacumen dapibus caeli umidus detegeret viri conlato
|
||||
cadet
|
||||
|
||||
|
||||
|
||||
# Objectives
|
||||
|
||||
Financial accounting and financial reporting are often used as synonyms.
|
||||
|
||||
1. According to International Financial Reporting Standards: the objective of financial reporting is:
|
||||
2. To provide financial information that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the reporting entity.
|
||||
3. According to the European Accounting Association:
|
||||
|
||||
## Relevance
|
||||
|
||||
Relevance is the capacity of the financial information to influence the decision of its users. The ingredients of relevance are the predictive value and confirmatory value. Materiality is a sub-quality of relevance.
|
||||
|
||||
> The ingredients of relevance are the predictive value and confirmatory value.
|
||||
|
||||
Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
|
||||
|
||||
## Faithful Representation
|
||||
|
||||
Faithful representation means that the actual effects of the transactions shall be properly accounted for and reported in the financial statements. The words and numbers must match what really happened in the transaction. The ingredients of faithful representation are completeness, neutrality and free from error.
|
||||
|
||||
## Enhancing Qualitative Characteristics
|
||||
|
||||
### Verifiability
|
||||
|
||||
Verifiability implies consensus between the different knowledgeable and independent users of financial information. Such information must be supported by sufficient evidence to follow the principle of objectivity.
|
||||
|
||||
### Comparability
|
||||
|
||||
Comparability is the uniform application of accounting methods across entities in the same industry. The principle of consistency is under comparability. Consistency is the uniform application of accounting across points in time within an entity.
|
||||
|
||||
### Understandability
|
||||
|
||||
Understandability means that accounting reports should be expressed as clearly as possible and should be understood by those to whom the information is relevant.
|
||||
Timeliness: Timeliness implies that financial information must be presented to the users before a decision is to be made.
|
||||
|
||||
---
|
||||
|
||||
## Statement of cash flows
|
||||
|
||||
The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance
|
||||
|
||||
| Cash Inflow | Outflow | Opening Balance |
|
||||
| ----------- | --------- | --------------- |
|
||||
| _Monday_ | `Tuesday` | **Wednesday** |
|
||||
| 1 | 2 | 3 |
|
||||
|
||||
**Example 1:** in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen borrowed $20 from Tom. At the end of the month, Ellen bought a pair of shoes for $7. Ellen's cash flow statement for the month of September looks like this:
|
||||
|
||||
- Cash inflow: $20
|
||||
- Cash outflow:$7
|
||||
- Opening balance: $5
|
||||
- Closing balance: $20 – $7 + $5 = $18
|
||||
|
||||
**Example 2:** in the beginning of June, WikiTables, a company that buys and resells tables, sold 2 tables. They'd originally bought the tables for $25 each, and sold them at a price of $50 per table. The first table was paid out in cash however the second one was bought in credit terms. WikiTables' cash flow statement for the month of June looks like this:
|
||||
|
||||
> **Important:** the cash flow statement only considers the exchange of actual cash, and ignores what the person in question owes or is owed.
|
||||
|
||||
## Statement of financial position (balance sheet)
|
||||
|
||||
The balance sheet is the financial statement showing a firm's assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement.
|
||||
|
||||
- **fixed assets**
|
||||
- property
|
||||
- building
|
||||
- equipment (such as factory machinery)
|
||||
- **intangible assets**
|
||||
- copyrights
|
||||
- trademarks
|
||||
- patents
|
||||
- pending
|
||||
- international
|
||||
- goodwill
|
||||
|
||||
Owner's equity, sometimes referred to as net assets, is represented differently depending on the type of business ownership. Business ownership can be in the form of a sole proprietorship, partnership, or a corporation. For a corporation, the owner's equity portion usually shows common stock, and retained earnings (earnings kept in the company). Retained earnings come from the retained earnings statement, prepared prior to the balance sheet.
|
||||
87
_services/insurance.md
Normal file
87
_services/insurance.md
Normal file
|
|
@ -0,0 +1,87 @@
|
|||
---
|
||||
title: "Insurance"
|
||||
date: 2019-05-18T12:33:46+10:00
|
||||
weight: 7
|
||||
---
|
||||
|
||||
Lorem markdownum **Achaica revolutaque amore**, penitus puppes nec furit,
|
||||
clipeus fatetur, mira inter accedere. Dedit dum raptoresque Oete dolorem
|
||||
Cretaeas enim [ipse pectora excusat](#in-poscat) candentibus fertur? Furtiva
|
||||
Orontes Erysicthona dona, est per Achille viridi draconis cultis mota milia.
|
||||
|
||||
|
||||
|
||||
# Objectives
|
||||
|
||||
Financial accounting and financial reporting are often used as synonyms.
|
||||
|
||||
1. According to International Financial Reporting Standards: the objective of financial reporting is:
|
||||
2. To provide financial information that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the reporting entity.
|
||||
3. According to the European Accounting Association:
|
||||
|
||||
## Relevance
|
||||
|
||||
Relevance is the capacity of the financial information to influence the decision of its users. The ingredients of relevance are the predictive value and confirmatory value. Materiality is a sub-quality of relevance.
|
||||
|
||||
> The ingredients of relevance are the predictive value and confirmatory value.
|
||||
|
||||
Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
|
||||
|
||||
## Faithful Representation
|
||||
|
||||
Faithful representation means that the actual effects of the transactions shall be properly accounted for and reported in the financial statements. The words and numbers must match what really happened in the transaction. The ingredients of faithful representation are completeness, neutrality and free from error.
|
||||
|
||||
## Enhancing Qualitative Characteristics
|
||||
|
||||
### Verifiability
|
||||
|
||||
Verifiability implies consensus between the different knowledgeable and independent users of financial information. Such information must be supported by sufficient evidence to follow the principle of objectivity.
|
||||
|
||||
### Comparability
|
||||
|
||||
Comparability is the uniform application of accounting methods across entities in the same industry. The principle of consistency is under comparability. Consistency is the uniform application of accounting across points in time within an entity.
|
||||
|
||||
### Understandability
|
||||
|
||||
Understandability means that accounting reports should be expressed as clearly as possible and should be understood by those to whom the information is relevant.
|
||||
Timeliness: Timeliness implies that financial information must be presented to the users before a decision is to be made.
|
||||
|
||||
---
|
||||
|
||||
## Statement of cash flows
|
||||
|
||||
The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance
|
||||
|
||||
| Cash Inflow | Outflow | Opening Balance |
|
||||
| ----------- | --------- | --------------- |
|
||||
| _Monday_ | `Tuesday` | **Wednesday** |
|
||||
| 1 | 2 | 3 |
|
||||
|
||||
**Example 1:** in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen borrowed $20 from Tom. At the end of the month, Ellen bought a pair of shoes for $7. Ellen's cash flow statement for the month of September looks like this:
|
||||
|
||||
- Cash inflow: $20
|
||||
- Cash outflow:$7
|
||||
- Opening balance: $5
|
||||
- Closing balance: $20 – $7 + $5 = $18
|
||||
|
||||
**Example 2:** in the beginning of June, WikiTables, a company that buys and resells tables, sold 2 tables. They'd originally bought the tables for $25 each, and sold them at a price of $50 per table. The first table was paid out in cash however the second one was bought in credit terms. WikiTables' cash flow statement for the month of June looks like this:
|
||||
|
||||
> **Important:** the cash flow statement only considers the exchange of actual cash, and ignores what the person in question owes or is owed.
|
||||
|
||||
## Statement of financial position (balance sheet)
|
||||
|
||||
The balance sheet is the financial statement showing a firm's assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement.
|
||||
|
||||
- **fixed assets**
|
||||
- property
|
||||
- building
|
||||
- equipment (such as factory machinery)
|
||||
- **intangible assets**
|
||||
- copyrights
|
||||
- trademarks
|
||||
- patents
|
||||
- pending
|
||||
- international
|
||||
- goodwill
|
||||
|
||||
Owner's equity, sometimes referred to as net assets, is represented differently depending on the type of business ownership. Business ownership can be in the form of a sole proprietorship, partnership, or a corporation. For a corporation, the owner's equity portion usually shows common stock, and retained earnings (earnings kept in the company). Retained earnings come from the retained earnings statement, prepared prior to the balance sheet.
|
||||
86
_services/mergers.md
Normal file
86
_services/mergers.md
Normal file
|
|
@ -0,0 +1,86 @@
|
|||
---
|
||||
title: "Mergers"
|
||||
date: 2019-02-28T15:15:34+10:00
|
||||
weight: 3
|
||||
---
|
||||
|
||||
Lorem markdownum aequalis strigis. Saetigeri iubeas, vultu huic alvum nondum
|
||||
de obside ut laniavit arbor palmis, cum quin. Rupes vetat videndo, armigerae
|
||||
crimen habet Priamum nec.
|
||||
|
||||
|
||||
|
||||
# Objectives
|
||||
|
||||
Financial accounting and financial reporting are often used as synonyms.
|
||||
|
||||
1. According to International Financial Reporting Standards: the objective of financial reporting is:
|
||||
2. To provide financial information that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the reporting entity.
|
||||
3. According to the European Accounting Association:
|
||||
|
||||
## Relevance
|
||||
|
||||
Relevance is the capacity of the financial information to influence the decision of its users. The ingredients of relevance are the predictive value and confirmatory value. Materiality is a sub-quality of relevance.
|
||||
|
||||
> The ingredients of relevance are the predictive value and confirmatory value.
|
||||
|
||||
Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
|
||||
|
||||
## Faithful Representation
|
||||
|
||||
Faithful representation means that the actual effects of the transactions shall be properly accounted for and reported in the financial statements. The words and numbers must match what really happened in the transaction. The ingredients of faithful representation are completeness, neutrality and free from error.
|
||||
|
||||
## Enhancing Qualitative Characteristics
|
||||
|
||||
### Verifiability
|
||||
|
||||
Verifiability implies consensus between the different knowledgeable and independent users of financial information. Such information must be supported by sufficient evidence to follow the principle of objectivity.
|
||||
|
||||
### Comparability
|
||||
|
||||
Comparability is the uniform application of accounting methods across entities in the same industry. The principle of consistency is under comparability. Consistency is the uniform application of accounting across points in time within an entity.
|
||||
|
||||
### Understandability
|
||||
|
||||
Understandability means that accounting reports should be expressed as clearly as possible and should be understood by those to whom the information is relevant.
|
||||
Timeliness: Timeliness implies that financial information must be presented to the users before a decision is to be made.
|
||||
|
||||
---
|
||||
|
||||
## Statement of cash flows
|
||||
|
||||
The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance
|
||||
|
||||
| Cash Inflow | Outflow | Opening Balance |
|
||||
| ----------- | --------- | --------------- |
|
||||
| _Monday_ | `Tuesday` | **Wednesday** |
|
||||
| 1 | 2 | 3 |
|
||||
|
||||
**Example 1:** in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen borrowed $20 from Tom. At the end of the month, Ellen bought a pair of shoes for $7. Ellen's cash flow statement for the month of September looks like this:
|
||||
|
||||
- Cash inflow: $20
|
||||
- Cash outflow:$7
|
||||
- Opening balance: $5
|
||||
- Closing balance: $20 – $7 + $5 = $18
|
||||
|
||||
**Example 2:** in the beginning of June, WikiTables, a company that buys and resells tables, sold 2 tables. They'd originally bought the tables for $25 each, and sold them at a price of $50 per table. The first table was paid out in cash however the second one was bought in credit terms. WikiTables' cash flow statement for the month of June looks like this:
|
||||
|
||||
> **Important:** the cash flow statement only considers the exchange of actual cash, and ignores what the person in question owes or is owed.
|
||||
|
||||
## Statement of financial position (balance sheet)
|
||||
|
||||
The balance sheet is the financial statement showing a firm's assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement.
|
||||
|
||||
- **fixed assets**
|
||||
- property
|
||||
- building
|
||||
- equipment (such as factory machinery)
|
||||
- **intangible assets**
|
||||
- copyrights
|
||||
- trademarks
|
||||
- patents
|
||||
- pending
|
||||
- international
|
||||
- goodwill
|
||||
|
||||
Owner's equity, sometimes referred to as net assets, is represented differently depending on the type of business ownership. Business ownership can be in the form of a sole proprietorship, partnership, or a corporation. For a corporation, the owner's equity portion usually shows common stock, and retained earnings (earnings kept in the company). Retained earnings come from the retained earnings statement, prepared prior to the balance sheet.
|
||||
86
_services/superannuation.md
Normal file
86
_services/superannuation.md
Normal file
|
|
@ -0,0 +1,86 @@
|
|||
---
|
||||
title: "Superannuation"
|
||||
date: 2019-03-28T15:14:54+10:00
|
||||
weight: 5
|
||||
---
|
||||
|
||||
Lorem markdownum aequalis strigis. Saetigeri iubeas, vultu huic alvum nondum
|
||||
de obside ut laniavit arbor palmis, cum quin. Rupes vetat videndo, armigerae
|
||||
crimen habet Priamum nec.
|
||||
|
||||
|
||||
|
||||
# Objectives
|
||||
|
||||
Financial accounting and financial reporting are often used as synonyms.
|
||||
|
||||
1. According to International Financial Reporting Standards: the objective of financial reporting is:
|
||||
2. To provide financial information that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the reporting entity.
|
||||
3. According to the European Accounting Association:
|
||||
|
||||
## Relevance
|
||||
|
||||
Relevance is the capacity of the financial information to influence the decision of its users. The ingredients of relevance are the predictive value and confirmatory value. Materiality is a sub-quality of relevance.
|
||||
|
||||
> The ingredients of relevance are the predictive value and confirmatory value.
|
||||
|
||||
Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
|
||||
|
||||
## Faithful Representation
|
||||
|
||||
Faithful representation means that the actual effects of the transactions shall be properly accounted for and reported in the financial statements. The words and numbers must match what really happened in the transaction. The ingredients of faithful representation are completeness, neutrality and free from error.
|
||||
|
||||
## Enhancing Qualitative Characteristics
|
||||
|
||||
### Verifiability
|
||||
|
||||
Verifiability implies consensus between the different knowledgeable and independent users of financial information. Such information must be supported by sufficient evidence to follow the principle of objectivity.
|
||||
|
||||
### Comparability
|
||||
|
||||
Comparability is the uniform application of accounting methods across entities in the same industry. The principle of consistency is under comparability. Consistency is the uniform application of accounting across points in time within an entity.
|
||||
|
||||
### Understandability
|
||||
|
||||
Understandability means that accounting reports should be expressed as clearly as possible and should be understood by those to whom the information is relevant.
|
||||
Timeliness: Timeliness implies that financial information must be presented to the users before a decision is to be made.
|
||||
|
||||
---
|
||||
|
||||
## Statement of cash flows
|
||||
|
||||
The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance
|
||||
|
||||
| Cash Inflow | Outflow | Opening Balance |
|
||||
| ----------- | --------- | --------------- |
|
||||
| _Monday_ | `Tuesday` | **Wednesday** |
|
||||
| 1 | 2 | 3 |
|
||||
|
||||
**Example 1:** in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen borrowed $20 from Tom. At the end of the month, Ellen bought a pair of shoes for $7. Ellen's cash flow statement for the month of September looks like this:
|
||||
|
||||
- Cash inflow: $20
|
||||
- Cash outflow:$7
|
||||
- Opening balance: $5
|
||||
- Closing balance: $20 – $7 + $5 = $18
|
||||
|
||||
**Example 2:** in the beginning of June, WikiTables, a company that buys and resells tables, sold 2 tables. They'd originally bought the tables for $25 each, and sold them at a price of $50 per table. The first table was paid out in cash however the second one was bought in credit terms. WikiTables' cash flow statement for the month of June looks like this:
|
||||
|
||||
> **Important:** the cash flow statement only considers the exchange of actual cash, and ignores what the person in question owes or is owed.
|
||||
|
||||
## Statement of financial position (balance sheet)
|
||||
|
||||
The balance sheet is the financial statement showing a firm's assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement.
|
||||
|
||||
- **fixed assets**
|
||||
- property
|
||||
- building
|
||||
- equipment (such as factory machinery)
|
||||
- **intangible assets**
|
||||
- copyrights
|
||||
- trademarks
|
||||
- patents
|
||||
- pending
|
||||
- international
|
||||
- goodwill
|
||||
|
||||
Owner's equity, sometimes referred to as net assets, is represented differently depending on the type of business ownership. Business ownership can be in the form of a sole proprietorship, partnership, or a corporation. For a corporation, the owner's equity portion usually shows common stock, and retained earnings (earnings kept in the company). Retained earnings come from the retained earnings statement, prepared prior to the balance sheet.
|
||||
87
_services/tax-preperation.md
Normal file
87
_services/tax-preperation.md
Normal file
|
|
@ -0,0 +1,87 @@
|
|||
---
|
||||
title: "Tax Preperation"
|
||||
date: 2019-04-18T12:33:46+10:00
|
||||
weight: 6
|
||||
---
|
||||
|
||||
Lorem markdownum **Achaica revolutaque amore**, penitus puppes nec furit,
|
||||
clipeus fatetur, mira inter accedere. Dedit dum raptoresque Oete dolorem
|
||||
Cretaeas enim [ipse pectora excusat](#in-poscat) candentibus fertur? Furtiva
|
||||
Orontes Erysicthona dona, est per Achille viridi draconis cultis mota milia.
|
||||
|
||||
|
||||
|
||||
# Objectives
|
||||
|
||||
Financial accounting and financial reporting are often used as synonyms.
|
||||
|
||||
1. According to International Financial Reporting Standards: the objective of financial reporting is:
|
||||
2. To provide financial information that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the reporting entity.
|
||||
3. According to the European Accounting Association:
|
||||
|
||||
## Relevance
|
||||
|
||||
Relevance is the capacity of the financial information to influence the decision of its users. The ingredients of relevance are the predictive value and confirmatory value. Materiality is a sub-quality of relevance.
|
||||
|
||||
> The ingredients of relevance are the predictive value and confirmatory value.
|
||||
|
||||
Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
|
||||
|
||||
## Faithful Representation
|
||||
|
||||
Faithful representation means that the actual effects of the transactions shall be properly accounted for and reported in the financial statements. The words and numbers must match what really happened in the transaction. The ingredients of faithful representation are completeness, neutrality and free from error.
|
||||
|
||||
## Enhancing Qualitative Characteristics
|
||||
|
||||
### Verifiability
|
||||
|
||||
Verifiability implies consensus between the different knowledgeable and independent users of financial information. Such information must be supported by sufficient evidence to follow the principle of objectivity.
|
||||
|
||||
### Comparability
|
||||
|
||||
Comparability is the uniform application of accounting methods across entities in the same industry. The principle of consistency is under comparability. Consistency is the uniform application of accounting across points in time within an entity.
|
||||
|
||||
### Understandability
|
||||
|
||||
Understandability means that accounting reports should be expressed as clearly as possible and should be understood by those to whom the information is relevant.
|
||||
Timeliness: Timeliness implies that financial information must be presented to the users before a decision is to be made.
|
||||
|
||||
---
|
||||
|
||||
## Statement of cash flows
|
||||
|
||||
The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance
|
||||
|
||||
| Cash Inflow | Outflow | Opening Balance |
|
||||
| ----------- | --------- | --------------- |
|
||||
| _Monday_ | `Tuesday` | **Wednesday** |
|
||||
| 1 | 2 | 3 |
|
||||
|
||||
**Example 1:** in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen borrowed $20 from Tom. At the end of the month, Ellen bought a pair of shoes for $7. Ellen's cash flow statement for the month of September looks like this:
|
||||
|
||||
- Cash inflow: $20
|
||||
- Cash outflow:$7
|
||||
- Opening balance: $5
|
||||
- Closing balance: $20 – $7 + $5 = $18
|
||||
|
||||
**Example 2:** in the beginning of June, WikiTables, a company that buys and resells tables, sold 2 tables. They'd originally bought the tables for $25 each, and sold them at a price of $50 per table. The first table was paid out in cash however the second one was bought in credit terms. WikiTables' cash flow statement for the month of June looks like this:
|
||||
|
||||
> **Important:** the cash flow statement only considers the exchange of actual cash, and ignores what the person in question owes or is owed.
|
||||
|
||||
## Statement of financial position (balance sheet)
|
||||
|
||||
The balance sheet is the financial statement showing a firm's assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement.
|
||||
|
||||
- **fixed assets**
|
||||
- property
|
||||
- building
|
||||
- equipment (such as factory machinery)
|
||||
- **intangible assets**
|
||||
- copyrights
|
||||
- trademarks
|
||||
- patents
|
||||
- pending
|
||||
- international
|
||||
- goodwill
|
||||
|
||||
Owner's equity, sometimes referred to as net assets, is represented differently depending on the type of business ownership. Business ownership can be in the form of a sole proprietorship, partnership, or a corporation. For a corporation, the owner's equity portion usually shows common stock, and retained earnings (earnings kept in the company). Retained earnings come from the retained earnings statement, prepared prior to the balance sheet.
|
||||
87
_services/wealth-management.md
Normal file
87
_services/wealth-management.md
Normal file
|
|
@ -0,0 +1,87 @@
|
|||
---
|
||||
title: "Wealth Management"
|
||||
date: 2019-06-18T12:33:46+10:00
|
||||
weight: 8
|
||||
---
|
||||
|
||||
Lorem markdownum **Achaica revolutaque amore**, penitus puppes nec furit,
|
||||
clipeus fatetur, mira inter accedere. Dedit dum raptoresque Oete dolorem
|
||||
Cretaeas enim [ipse pectora excusat](#in-poscat) candentibus fertur? Furtiva
|
||||
Orontes Erysicthona dona, est per Achille viridi draconis cultis mota milia.
|
||||
|
||||
|
||||
|
||||
# Objectives
|
||||
|
||||
Financial accounting and financial reporting are often used as synonyms.
|
||||
|
||||
1. According to International Financial Reporting Standards: the objective of financial reporting is:
|
||||
2. To provide financial information that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the reporting entity.
|
||||
3. According to the European Accounting Association:
|
||||
|
||||
## Relevance
|
||||
|
||||
Relevance is the capacity of the financial information to influence the decision of its users. The ingredients of relevance are the predictive value and confirmatory value. Materiality is a sub-quality of relevance.
|
||||
|
||||
> The ingredients of relevance are the predictive value and confirmatory value.
|
||||
|
||||
Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
|
||||
|
||||
## Faithful Representation
|
||||
|
||||
Faithful representation means that the actual effects of the transactions shall be properly accounted for and reported in the financial statements. The words and numbers must match what really happened in the transaction. The ingredients of faithful representation are completeness, neutrality and free from error.
|
||||
|
||||
## Enhancing Qualitative Characteristics
|
||||
|
||||
### Verifiability
|
||||
|
||||
Verifiability implies consensus between the different knowledgeable and independent users of financial information. Such information must be supported by sufficient evidence to follow the principle of objectivity.
|
||||
|
||||
### Comparability
|
||||
|
||||
Comparability is the uniform application of accounting methods across entities in the same industry. The principle of consistency is under comparability. Consistency is the uniform application of accounting across points in time within an entity.
|
||||
|
||||
### Understandability
|
||||
|
||||
Understandability means that accounting reports should be expressed as clearly as possible and should be understood by those to whom the information is relevant.
|
||||
Timeliness: Timeliness implies that financial information must be presented to the users before a decision is to be made.
|
||||
|
||||
---
|
||||
|
||||
## Statement of cash flows
|
||||
|
||||
The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance
|
||||
|
||||
| Cash Inflow | Outflow | Opening Balance |
|
||||
| ----------- | --------- | --------------- |
|
||||
| _Monday_ | `Tuesday` | **Wednesday** |
|
||||
| 1 | 2 | 3 |
|
||||
|
||||
**Example 1:** in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen borrowed $20 from Tom. At the end of the month, Ellen bought a pair of shoes for $7. Ellen's cash flow statement for the month of September looks like this:
|
||||
|
||||
- Cash inflow: $20
|
||||
- Cash outflow:$7
|
||||
- Opening balance: $5
|
||||
- Closing balance: $20 – $7 + $5 = $18
|
||||
|
||||
**Example 2:** in the beginning of June, WikiTables, a company that buys and resells tables, sold 2 tables. They'd originally bought the tables for $25 each, and sold them at a price of $50 per table. The first table was paid out in cash however the second one was bought in credit terms. WikiTables' cash flow statement for the month of June looks like this:
|
||||
|
||||
> **Important:** the cash flow statement only considers the exchange of actual cash, and ignores what the person in question owes or is owed.
|
||||
|
||||
## Statement of financial position (balance sheet)
|
||||
|
||||
The balance sheet is the financial statement showing a firm's assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement.
|
||||
|
||||
- **fixed assets**
|
||||
- property
|
||||
- building
|
||||
- equipment (such as factory machinery)
|
||||
- **intangible assets**
|
||||
- copyrights
|
||||
- trademarks
|
||||
- patents
|
||||
- pending
|
||||
- international
|
||||
- goodwill
|
||||
|
||||
Owner's equity, sometimes referred to as net assets, is represented differently depending on the type of business ownership. Business ownership can be in the form of a sole proprietorship, partnership, or a corporation. For a corporation, the owner's equity portion usually shows common stock, and retained earnings (earnings kept in the company). Retained earnings come from the retained earnings statement, prepared prior to the balance sheet.
|
||||
Loading…
Add table
Add a link
Reference in a new issue