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[IMP] hierarchical accounts list in main text

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Xavier Morel 2015-03-11 14:29:57 +01:00
parent d2cc62be72
commit d41f1f4e23
2 changed files with 18 additions and 18 deletions
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2
_static/accounts.js
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@ -108,7 +108,7 @@
target); target);
} }
var list = document.querySelectorAll('.intro-list > li > p'); var list = document.querySelectorAll('.intro-list li > p');
Array.prototype.forEach.call(list, function (node) { Array.prototype.forEach.call(list, function (node) {
node.addEventListener('mouseover', function (e) { node.addEventListener('mouseover', function (e) {
if (!e.currentTarget.contains(e.target)) { return; } if (!e.currentTarget.contains(e.target)) { return; }

34
index.rst
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@ -11,37 +11,37 @@ Accounting Memento For Entrepreneurs
The **Profit and Loss** (P&L) report shows the performance of the company The **Profit and Loss** (P&L) report shows the performance of the company
over a specific period (usually the current year). 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 The **Gross Profit** equals the revenues from sales minus the cost of
sold. goods sold.
* .. rst-class:: intro-opex * .. rst-class:: intro-opex
**Operating Expenses** (OPEX) include admininstration, sales and R&D **Operating Expenses** (OPEX) include admininstration, sales and R&D
salaries as well as rent and utilities, miscellaneous costs, insurances, … salaries as well as rent and utilities, miscellaneous costs, insurances, …
anything beyond the costs of products sold. anything beyond the costs of products sold.
* .. rst-class:: intro-balance * .. rst-class:: intro-balance
The **Balance Sheet** is a snapshot of the company's finances at a specific 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) 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 **Assets** represent the company's wealth, things it owns. Fixed assets
includes building and offices, current assets include bank accounts and includes building and offices, current assets include bank accounts and
cash. A client owing money is an asset. An employee is not an asset. 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 **Liabilities** are obligations from past events resulting in future use
transfer of current assets (utility bills, debts, unpaid suppliers). 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 **Equity** the amount of the funds contributed by the owners (founders or
shareholders) plus previously retained retained earnings (or losses). shareholders) plus previously retained retained earnings (or losses).
A difference is made between buying an assets (e.g. a building) and expenses 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 (e.g. fuel). Assets have an intrinsic value over time, versus expenses having