[CHG] review stuff

_static/accounting.css

@@ -108,11 +108,11 @@
     font-style: italic;
 }
 
-#reconciliation #example div.buttons {
+#reconciliation .reconciliation-example div.buttons {
     display: flex;
     justify-content: center;
 }
-#reconciliation #example div.buttons button {
+#reconciliation .reconciliation-example div.buttons button {
     margin: 0 0.5em;
 }
 

_static/accounts.js

@@ -73,17 +73,14 @@
                                 React.DOM.dt(null, "Current Assets"),
                                 React.DOM.dd(
                                     null,
-                                    "Cash", React.DOM.br(),
+                                    "Cash & Bank Accounts", React.DOM.br(),
-                                    "Bank Accounts", React.DOM.br(),
                                     "Accounts Receivable", React.DOM.br(),
-                                    "Prepayments", React.DOM.br(),
                                     "Deferred Tax Assets"
                                 ),
                                 React.DOM.dt(null, "Plus ", "Non-current Assets"),
                                 React.DOM.dd(
                                     null,
                                     "Land & buildings", React.DOM.br(),
-                                    "Investments", React.DOM.br(),
                                     "Intangible Assets"
                                 )
                             )
@@ -99,8 +96,7 @@
                             React.DOM.dt(null, "Less ", "Non-current liabilities"),
                             React.DOM.dd(
                                 null,
-                                "Long-term loans", React.DOM.br(),
+                                "Long-term loans")
-                                "Product Warranties")
                         )
                     ),
                     React.DOM.div(
@@ -114,7 +110,7 @@
                                 "Common Stock", React.DOM.br(),
                                 "Treasury Stock"
                             ),
-                            React.DOM.dt(null, "Plus ", "Net Profit")
+                            React.DOM.dt(null, "Plus ", "Retained Earnings")
                         )
                     )
                 )

_static/chart-of-accounts.js

@@ -154,7 +154,7 @@
         BANK: { code: 11000, label: "Cash" },
         ACCOUNTS_RECEIVABLE: { code: 13100, label: "Accounts Receivable" },
         STOCK: { code: 14000, label: "Inventory" },
-        STOCK_OUT: { code: 14600, label: "Temporary Inventory Output" },
+        STOCK_OUT: { code: 14600, label: "Goods Issued Not Invoiced" },
         STOCK_IN: { code: 14700, label: "Inventory Purchases" },
         BUILDINGS: { code: 17200, label: "Buildings" },
         DEPRECIATION: { code: 17800, label: "Accumulated Depreciation" },
@@ -278,7 +278,7 @@
     }, {
         label: "Supplier Bill (Invoice: $52 but PO $50)",
         operations: [
-            {account: ASSETS.STOCK.code, debit: constant(purchase-cor)},
+            {account: EXPENSES.DEPRECIATION.code, debit: constant(purchase-cor)},
             {account: ASSETS.STOCK_IN.code, debit: constant(cor)},
             {account: ASSETS.TAXES_PAID.code, debit: constant(purchase_tax)},
             {account: LIABILITIES.ACCOUNTS_PAYABLE.code, credit: constant(purchase + purchase_tax)},

_static/entries.js

@@ -175,34 +175,6 @@
                 null,
                 "In this scenario, the purchase order is at $48, but the invoice the company will receive later will be at $50 (extra shipping costs)."
             ]
-        }, {
-            title: "Customer Invoice ($100 + 9% tax) - perpetual inventory",
-            operations: [
-                {account: 'Revenue: Goods', credit: 100},
-                {account: 'Liabilities: Deferred Tax Liabilities', credit: 9},
-                {account: 'Assets: Accounts Receivable', debit: 109},
-                {account: 'Assets: Uninvoiced Inventory', credit: 48},
-                {account: 'Assets: Inventory', credit: 2},
-                {account: 'Expenses: Cost of Goods Sold', debit: 50}
-            ],
-            explanation: [
-                "Revenues increase by $100",
-                "A tax to pay at the end of the month of $9",
-                "The customer owns you $109",
-                "The inventory is decreased by $2 ($48 has already been posted)",
-                "The temporary account (Uninvoiced Inventory) is cleared",
-                "The cost of goods sold decrease the gross profit by $50"
-            ],
-            configuration: [
-                "Revenue Goods: defined on the product, or the product category if not on the product, field: Income Account",
-                "Defered Tax Liabilities: defined on the tax used on the invoice line",
-                "Accounts Receivable: defined on the customer (property)",
-                "Inventory: defined on the category of the related product: Price Difference",
-                "Uninvoiced Inventory: defined on the product or the category of the related product: Stock Input Account",
-                "Expenses: defined on the product, or the category of product (property)",
-                null,
-                "The fiscal position used on the invoice may have a rule that replaces the Income Account or the tax defined on the product by another one."
-            ]
         }, {
             title: "Customer payment",
             operations: [

_static/reconciliation.js

@@ -17,7 +17,7 @@
                 return 0;
             }
         ];
-        var $rec = $('#reconciliation #example');
+        var $rec = $('#reconciliation .reconciliation-example');
         var $buttons = $('<div class="buttons">').on('click', 'button', function () {
             this.disabled = true;
             state = operations[state]();

index.rst

@@ -43,6 +43,8 @@ Accounting Memento For Entrepreneurs
      **Equity** is the amount of the funds contributed by the owners (founders
      or shareholders) plus previously retained earnings (or losses).
 
+     Each year, net profits (or losses) are reported to retained earnings.
+
 .. h:div:: force-right accounts-table
 
    .. placeholder
@@ -137,14 +139,14 @@ reconciled with the related payment journal items.
 Reconciliation is performed automatically by the system when:
 
 * the payment is registered directly on the invoice
-* the link between the payment and the invoice is detected at the bank matching
+* the links between the payments and the invoices are detected at the bank
-  process
+  matching process
 
 
-.. rst-class:: force-right
+.. rst-class:: force-right reconciliation-example
 
-Example
+Customer Statement Example
--------
+--------------------------
 
 .. rst-class:: table-condensed d-c-table