diff --git a/_static/accounts.js b/_static/accounts.js index 77f9ecc62..8d12911af 100644 --- a/_static/accounts.js +++ b/_static/accounts.js @@ -108,7 +108,7 @@ target); } - var list = document.querySelectorAll('.intro-list > li > p'); + var list = document.querySelectorAll('.intro-list li > p'); Array.prototype.forEach.call(list, function (node) { node.addEventListener('mouseover', function (e) { if (!e.currentTarget.contains(e.target)) { return; } diff --git a/index.rst b/index.rst index 80642e93c..b792f1b77 100644 --- a/index.rst +++ b/index.rst @@ -11,37 +11,37 @@ Accounting Memento For Entrepreneurs The **Profit and Loss** (P&L) report shows the performance of the company over a specific period (usually the current year). -* .. rst-class:: intro-gross-profit + * .. rst-class:: intro-gross-profit - The **Gross Profit** equals the revenues from sales minus the cost of goods - sold. + The **Gross Profit** equals the revenues from sales minus the cost of + goods sold. -* .. rst-class:: intro-opex + * .. rst-class:: intro-opex - **Operating Expenses** (OPEX) include admininstration, sales and R&D - salaries as well as rent and utilities, miscellaneous costs, insurances, … - anything beyond the costs of products sold. + **Operating Expenses** (OPEX) include admininstration, sales and R&D + salaries as well as rent and utilities, miscellaneous costs, insurances, … + anything beyond the costs of products sold. * .. rst-class:: intro-balance The **Balance Sheet** is a snapshot of the company's finances at a specific date (as opposed to the Profit and Loss which is an analysis over a period) -* .. rst-class:: intro-assets + * .. rst-class:: intro-assets - **Assets** represent the company's wealth, things it owns. Fixed assets - includes building and offices, current assets include bank accounts and - cash. A client owing money is an asset. An employee is not an asset. + **Assets** represent the company's wealth, things it owns. Fixed assets + includes building and offices, current assets include bank accounts and + cash. A client owing money is an asset. An employee is not an asset. -* .. rst-class:: intro-liabilities + * .. rst-class:: intro-liabilities - **Liabilities** are obligations from past events resulting in future use or - transfer of current assets (utility bills, debts, unpaid suppliers). + **Liabilities** are obligations from past events resulting in future use + or transfer of current assets (utility bills, debts, unpaid suppliers). -* .. rst-class:: intro-equity + * .. rst-class:: intro-equity - **Equity** the amount of the funds contributed by the owners (founders or - shareholders) plus previously retained retained earnings (or losses). + **Equity** the amount of the funds contributed by the owners (founders or + shareholders) plus previously retained retained earnings (or losses). A difference is made between buying an assets (e.g. a building) and expenses (e.g. fuel). Assets have an intrinsic value over time, versus expenses having