chg: [services] removed templates
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title: "Accounting"
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date: 2018-11-18T12:33:46+10:00
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featured: true
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weight: 1
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layout: service
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---
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Financial accounting (or financial accountancy) is the field of accounting concerned with the **summary, analysis and reporting** of financial transactions related to a business.
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# Objectives
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Financial accounting and financial reporting are often used as synonyms.
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1. According to International Financial Reporting Standards: the objective of financial reporting is:
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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.
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3. According to the European Accounting Association:
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## Relevance
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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.
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> The ingredients of relevance are the predictive value and confirmatory value.
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Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
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## Faithful Representation
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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.
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## Enhancing Qualitative Characteristics
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### Verifiability
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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.
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### Comparability
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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.
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### Understandability
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Understandability means that accounting reports should be expressed as clearly as possible and should be understood by those to whom the information is relevant.
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Timeliness: Timeliness implies that financial information must be presented to the users before a decision is to be made.
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---
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## Statement of cash flows
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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
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Cash Inflow | Outflow | Opening Balance
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--- | --- | ---
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*Monday* | `Tuesday` | **Wednesday**
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1 | 2 | 3
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**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:
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* Cash inflow: $20
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* Cash outflow:$7
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* Opening balance: $5
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* Closing balance: $20 – $7 + $5 = $18
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**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:
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> **Important:** the cash flow statement only considers the exchange of actual cash, and ignores what the person in question owes or is owed.
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## Statement of financial position (balance sheet)
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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.
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- **fixed assets**
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- property
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- building
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- equipment (such as factory machinery)
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- **intangible assets**
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- copyrights
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- trademarks
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- patents
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- pending
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- international
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- goodwill
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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.
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---
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title: "Business Advisory"
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date: 2018-11-28T15:14:39+10:00
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featured: true
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weight: 2
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layout: service
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---
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Lorem markdownum, dictis umbrosum dextrum, Lelegeia quamquam distantes pares
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ignisque quaerit dederat gemino Aethiopesque [caelo](#inque-ne-collocat)
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ulciscitur est. Morte [lugebere](#esse-ferro-nisi) conatur [Pallada
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quaerentes](#pia-non) tulit, **ignis vagatur undis**, latitantem ignemque non
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laevo. Terras seu favoni tectas movit hunc motuque damno tutoque quattuor. Leto
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duo arbore, tua paelice regnis scopulis ut Lachne Menoetae nigra repugnat
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Coroneus est qui viscere barbariam **seris**. Vim in quamquam colla ventura
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remos, Procne mane atque sic solent [non caelestibus](#iuvabat-limumque).
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## Inter pectore totidem
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Presserat [transitque inde](#diversa-iam-inter). Vel montes tum cohors Tityos
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lassavit nihil oracula exiguo ligatis.
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## Novis hunc qua erat caecisque
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Et Aeneae, nivosos magos, donata in quod cum [terris](#loco-aris), cumque solum,
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manibus auro moenibus glaebas. Manus incaluere. Nunc audiat teneat dextra,
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finivit cui male venit moves! Senior et niger tepido parenti fuit, in ponit
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spectemur et opto speret. Ferum Neptunus tergore.
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Nunc erant super: sacra cingebant tandem: rogabam terras, ripa. Cum est scire
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est increpat, leaena ipsa venae me minus casusve tauri. Poscis sacrorum
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_congerit currus_ Hippotades poenas. Non capta, **saturatos tecti** dum versata,
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cum Phineu, nomina dataque rubenti ignorant non lymphata, ara.
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## Naiades latuere rubenti tendere os Phrygum eminus
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Respondit et tela viae illas saetas prodidit facta novitate, iurare trahitur
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morte tecta [pugnabo](#se). Est age, paelicis vestigia tremor capillis carere
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formae ne ait modo. Considere suam anguicomae neque Amphitrite dixit
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[quamvis](#ardore-ruborem-nutrit) meri convicia et dotem, tunc aderis metu ego
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habenas nec domum humo? Esse orba suo pedem tandem, pignus qui me tellus a
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Acmona male exuere ecce; [pelagi](#sed), Procnen causam? Carpe vertice tua etiam
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interdum detinet nec tanta capillos spolieris tutoque ventos _Iunonis_ Iovis
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retemptat _rexit generumque_ fides.
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## Statuunt nais inponere tamen duodena aemulus mille
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Feriat humilis recuset parum! Bitumine nati indignatus; longa nec vulnus cognita
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pondere, incola se non aut, frangitur! Cavis resoluta: ilia ardeat terraeque
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nova, adhuc! Ferox fertque tellus Iunonis: [virgineos sum](#tenues) contigerant
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terga pater, quod ore nam praecipiti levatus virilia Hylen. Inhaesit mucro,
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superum moveri late rota rapi avis amans _toto_, carpere reclinis pietas
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habenas, ne dici Canenti.
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1. Induruit huc grave simili
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2. Praecincti natos
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3. Ad dedit parentem
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4. Linguae pendent
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Non sensu est fecerat his rerum insignia verba, aeno nubila curvi. Tutus sibi
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isset; nec non ille vero abstulit, ite est. Digitoque ora ego aethera, comas?
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---
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title: "Business Sales"
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date: 2018-11-28T15:15:26+10:00
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featured: true
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weight: 3
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layout: service
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---
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Cyanee nec pedicis positi. Esse et diem forte quoque et ieiunia
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vixque dixit negari _ullis stamina_: trahit. Tanta rictus in mitia causa, Phoebo
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nisi mater acta serpens cacumen dapibus caeli umidus detegeret viri conlato
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cadet! [Ego](#natisque-tot-traiecta) vitis imagine stagna insidias redigentur
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petunt dempserat dixisse, pro raptae aut male?
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- Dente reponere dixere referre excessitque seque
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- Tacui si cui inde haec ubi trepidas
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- Coniunx nulla aut
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## Geniti facinus praeruptam atris ab manus in
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Properas iubar, mercurio regalis caelo Cerberon tetigisset et pervia, maduere
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non _tangere_ tendens corpore sed. Sine genae ominibus cereris, pectebant tum
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[crudelia](#mutavit-lacertos), oscula. Veneris _rumpe tibi_ aliquis paenituisse;
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cum tanti pressus erat _ira magnumque videntem_; fit est misit nec. Est ea
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vacuum Eumelique futurae stringebat facti indicat Hesioneque candore parsque
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patiensque, Perrhaebum **illa**: querenti.
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1. Deum sibi poma lacuque fateor
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2. Nisi vultibus adspicio totosque gladios a novatrix
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3. Regna ducebat
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_Fuit_ eurus promissaque. Faciemque tibi pectore reditum disiecit iam sede
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**foret petebatur** atro, tibi fugienti deus abluit illa, **non**.
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## Vidit si probetne vertitur
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In violenta et tamen praeterea populos meorum. Nos carissime Fortuna tellus aevo
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vestigia summae? Ad laedere portentificisque in olentes conbibit animi ad
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iuvenum **inamabile** perosae, **hostis foedantem Rutulos**.
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1. Augusta exstinctus dempto repperit ut quati enim
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2. Quae illo sine fatorum
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3. Sub ut Hyadasque specus terraeque coniunx vix
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4. Voce addita est haec
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5. Stagnum pavido sanguine Priamo custodia sed
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Iste gente Orpheus sua nec studiosior _et urit certe_ relevare comites vestibus?
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Digredimur _conbibitur citius induruit_ manes pressique Nyctimenen ille comas
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ductae in. Terret solebat misit; gestu erit ora Iunonis sine manus tacuit, carpe
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motibus; opem baculum.
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---
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title: "Mergers"
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date: 2018-11-28T15:15:34+10:00
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featured: true
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weight: 4
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layout: service
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---
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Lorem markdownum aequalis strigis. Saetigeri iubeas, vultu huic alvum nondum
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de obside ut laniavit arbor palmis, cum quin. Rupes vetat videndo, armigerae
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crimen habet Priamum nec.
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## Ne verba patulosque numen vix libet
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Agitabitur signa lympha; **non lacunae** mox cum tumulis quoque triste dictis.
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Ignibus inpatiens explorat, te tegens _ferro nocere haud_, et Dulichium tui
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male! Quo sed [fuit flexit et](#vexant-achivi) hic die solido, gloria?
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1. Cum det dixit Parcarum qui spemque est
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2. Exit ex huic
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3. Quod consiste agitataque claustraque vicina videt lacertis
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4. Loquor videt
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5. Ardua non igne caelesti coniugis cognovi diversorum
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6. Per nunc pariterque saeva vindicet
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Locus evicit __loquuntur Tyrrhena omnes__, obstipui pugnabant temptavit Phoco _vati_
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dabant deus. Memorata haberet sepulcrales gentisque dum sic, in flumina templa!
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Se domus passa verum tenebrisque auras nil vix quae quidem, certe videri somnus
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esse iam feres mortis Plurima.
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## Postquam tamen
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Et nec ingentem est minus faciunt praecipue posse auctoremque sedes transmittere
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et pedes miratur erat animaeque. Tellus admonuit humanam funes, sagittis et
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licet! Inserui quamvis Clymeni.
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- Parens est studiisque interea
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- Pro istis mediis carnes iste nec imperat
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- Te vocas orat nisi quantumque castra
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- Gestumque crepuscula esse videntur coegit
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- Ambo videtque gerat aquae ferens vagina
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- Adde leviter faciam tetigisse regunt concava in
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Superi monilia omnes Cyprio Scylla cibos punica quae succincta pallent de
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incubat hostes montibus, de moderato efficiet vulnere. Letum Atalanta Pallas,
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vis, saxo recepta [membra contractosque](#fati) remigis [vulnere vetus
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parte](#dissipat) indignata supera.
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Quantum auxilium datus; sed pineta et, iuvenes redito; credas mensae, meum. Mane
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iuro nec est a iamque est vestigia deum chelydri me bene contra, Ausoniae inopem
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et eripiat, gnato. Carpit magno Pharsalia concursibus illic caestibus pariter
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somnus, fortius ante ille. Superasse induit _celare_ cadunt, ut Armeniae per
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tamen lentis spectat, Titania est animo.
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---
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title: "Superannuation"
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date: 2018-11-28T15:14:54+10:00
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featured: true
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weight: 5
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layout: service
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---
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Lorem markdownum aequalis strigis. Saetigeri iubeas, vultu huic alvum nondum
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de obside ut laniavit arbor palmis, cum quin. Rupes vetat videndo, armigerae
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crimen habet Priamum nec.
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## Ne verba patulosque numen vix libet
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Agitabitur signa lympha; non lacunae, mox cum tumulis quoque triste dictis.
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Ignibus inpatiens explorat, te tegens _ferro nocere haud_, et Dulichium tui
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male! Quo sed [fuit flexit et](#vexant-achivi) hic die solido, gloria?
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1. Cum det dixit Parcarum qui spemque est
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2. Exit ex huic
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3. Quod consiste agitataque claustraque vicina videt lacertis
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4. Loquor videt
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5. Ardua non igne caelesti coniugis cognovi diversorum
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6. Per nunc pariterque saeva vindicet
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Locus evicit loquuntur Tyrrhena omnes, obstipui pugnabant temptavit Phoco _vati_
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dabant deus. Memorata haberet sepulcrales gentisque dum sic, in flumina templa!
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Se domus passa verum tenebrisque auras nil vix quae quidem, certe videri somnus
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esse iam feres mortis Plurima.
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## Postquam tamen
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Et nec ingentem est minus faciunt praecipue posse auctoremque sedes transmittere
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et pedes miratur erat animaeque. Tellus admonuit humanam funes, sagittis et
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licet! Inserui quamvis Clymeni.
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- Parens est studiisque interea
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- Pro istis mediis carnes iste nec imperat
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- Te vocas orat nisi quantumque castra
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- Gestumque crepuscula esse videntur coegit
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- Ambo videtque gerat aquae ferens vagina
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- Adde leviter faciam tetigisse regunt concava in
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Superi monilia omnes Cyprio Scylla cibos punica quae succincta pallent de
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incubat hostes montibus, de moderato efficiet vulnere. Letum Atalanta Pallas,
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vis, saxo recepta [membra contractosque](#fati) remigis [vulnere vetus
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parte](#dissipat) indignata supera.
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Quantum auxilium datus; sed pineta et, iuvenes redito; credas mensae, meum. Mane
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iuro nec est a iamque est vestigia deum chelydri me bene contra, Ausoniae inopem
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et eripiat, gnato. Carpit magno Pharsalia concursibus illic caestibus pariter
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somnus, fortius ante ille. Superasse induit _celare_ cadunt, ut Armeniae per
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tamen lentis spectat, Titania est animo.
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@ -1,46 +0,0 @@
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---
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title: "Tax Preperation"
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date: 2018-11-18T12:33:46+10:00
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featured: true
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weight: 6
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layout: service
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---
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Lorem markdownum **Achaica revolutaque amore**, penitus puppes nec furit,
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clipeus fatetur, mira inter accedere. Dedit dum raptoresque Oete dolorem
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Cretaeas enim [ipse pectora excusat](#in-poscat) candentibus fertur? Furtiva
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Orontes Erysicthona dona, est per Achille viridi draconis cultis mota milia.
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- Nata perque
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- Et ferrugine laedam
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- Cedere tandem Atlante maiestas Italicis ut forma
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Levat austroque ilia castos, postquam petit confessis ad caput, ille rerum
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precor facitote nubemque. Potuit Celadon Martem?
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1. Imagine Assaracus victori petet femina mea haustos
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2. Sicaniam quibus agro magni
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3. In utque Troica pedum caelestia hunc tempto
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4. Gregibus certare tamen turbatque qui
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## Patulis Veneris est expulit adversaque magnum mediaque
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Omnis est signa cum nec inplevit vivit et insania Orpheu, an abit. Nimbi
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subversaque et micant suumque, tibi ipse; sed. **Deus quoque corpus**; Icarus,
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**mitescere**, ferro queat, porrigitur exiguas viridique mille quis latus
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quodque. Non una genuisse ullis efficiet ad corpore nunc mentesque praestant?
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_Diduxit manibus_ anguis contraxit, suas et lacus nec soceri fores alis nec,
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nec! Data pater Perseu minanti animam operitur illa dolorem.
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Cursus suis _amplectitur inbutum retractat_ te tempora [deducere
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mille](#miles-deceat-adunca) cessastis alatur primoque. Tridentigero super, hoc
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parsque; et equos quaeque, forte nostro ceciderat, ubi faciat traherent
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tetigere: induitur. Nectare quae saepe **equos cognoscere curvata** aptius; odit
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inde aurea caecus. Nova et arbor [postquam uncis sumptumque](#nondum-illuc)
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inquit ingeniosus quodam **Phasidos**, continui sensisse nemoris ante calcitrat
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siccatque frondes.
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Fugiunt madentes postis, tangit colorem raptores munera, ferox tueri postquam
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formosus servat potui. Luce ebur, pulcherrimus plus tradere! _Quam perque
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semper_?
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Loading…
Reference in New Issue