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[CHG] initial port to new theme

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Xavier Morel
2015-07-08 13:24:24 +02:00
parent 43c5bd3a07
commit 705e0d56b2
159 changed files with 13769 additions and 11796 deletions
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accounting.rst
+29 -30
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@@ -1,4 +1,4 @@
:classes: stripe
:code-column:
==============================================
Accounting Memento For Entrepreneurs (US GAAP)
@@ -47,7 +47,7 @@ Accounting Memento For Entrepreneurs (US GAAP)
Each year, net profits (or losses) are reported to retained earnings.
.. h:div:: force-right accounts-table
.. h:div:: doc-aside accounts-table
.. placeholder
@@ -59,7 +59,7 @@ A difference is made between buying an assets (e.g. a building) and expenses
value in them being consumed for the company to "work".
.. rst-class:: force-right
.. rst-class:: doc-aside
.. highlights:: Assets = Liabilities + Equity
@@ -71,7 +71,7 @@ sheet accounts or P&L accounts. Every financial transaction (e.g. a payment, an
invoice) impacts accounts by moving value from one account (credit) to an other
account (debit).
.. h:div:: force-right
.. h:div:: doc-aside
.. highlights:: Balance = Debit - Credit
@@ -90,7 +90,7 @@ impacting several accounts.
For a journal entry to be *balanced*, the sum of all its debits must be equal
to the sum of all its credits.
.. h:div:: force-right journal-entries
.. h:div:: doc-aside journal-entries
examples of accounting entries for various transactions. Example:
@@ -146,32 +146,31 @@ Reconciliation is performed automatically by the system when:
matching process
.. rst-class:: force-right reconciliation-example
.. h:div:: doc-aside reconciliation-example
Customer Statement Example
--------------------------
.. rubric:: Customer Statement Example
.. rst-class:: table-condensed d-c-table
.. rst-class:: table-condensed d-c-table
+-------------------------+-------------------------+-------------------------+
|Accounts Receivable |Debit |Credit |
+=========================+=========================+=========================+
|Invoice 1 |100 | |
+-------------------------+-------------------------+-------------------------+
|Payment 1.1 | |70 |
+-------------------------+-------------------------+-------------------------+
|Invoice 2 |65 | |
+-------------------------+-------------------------+-------------------------+
|Payment 1.2 | |30 |
+-------------------------+-------------------------+-------------------------+
|Payment 2 | |65 |
+-------------------------+-------------------------+-------------------------+
|Invoice 3 |50 | |
+-------------------------+-------------------------+-------------------------+
| | | |
+-------------------------+-------------------------+-------------------------+
|Total To Pay |50 | |
+-------------------------+-------------------------+-------------------------+
+-------------------------+-------------------------+-----------------------+
|Accounts Receivable |Debit |Credit |
+=========================+=========================+=======================+
|Invoice 1 |100 | |
+-------------------------+-------------------------+-----------------------+
|Payment 1.1 | |70 |
+-------------------------+-------------------------+-----------------------+
|Invoice 2 |65 | |
+-------------------------+-------------------------+-----------------------+
|Payment 1.2 | |30 |
+-------------------------+-------------------------+-----------------------+
|Payment 2 | |65 |
+-------------------------+-------------------------+-----------------------+
|Invoice 3 |50 | |
+-------------------------+-------------------------+-----------------------+
| | | |
+-------------------------+-------------------------+-----------------------+
|Total To Pay |50 | |
+-------------------------+-------------------------+-----------------------+
Bank Reconciliation
@@ -206,7 +205,7 @@ There are two approaches to manage checks and internal wire transfer:
* Two journal entries and a reconciliation
* One journal entry and a bank reconciliation
.. h:div:: force-right
.. h:div:: doc-aside
The first journal entry is created by registering the payment on the
invoice. The second one is created when registering the bank statement.
@@ -231,7 +230,7 @@ There are two approaches to manage checks and internal wire transfer:
|Bank |100 | | |
+-------------------------+--------------+------------+---------------+
.. h:div:: force-right
.. h:div:: doc-aside
A journal entry is created by registering the payment on the invoice. When
reconciling the bank statement, the statement line is linked to the