Edlintics Journal
Exam-targeted writing on accounting, finance & the spreadsheet.
Documentation-style notes for European business students. Read the concept, see the diagram, then take it into a working session before your exam.
TopicAll3Accounting4Cash flow1Cost accounting0Costing3Data analysis0Finance4Financial accounting0Financial statements2Managerial accounting0Pricing3Small business4Spreadsheets1Valuation1Working capital1
AccountingSmall business
Depreciation for business owners
You pay for a van once, but its cost reaches your profit slowly, year by year. Here is how depreciation spreads the price of a big purchase over the years it earns — worked through with real numbers.
2 Jul 20265 min
AccountingFinancial statements
What an income statement shows
An income statement narrows revenue down to a single profit figure, one cost layer at a time. Here is how to read each rung — and the three things it deliberately leaves out.
2 Jul 20265 min
AccountingFinancial statements
How to read a balance sheet
A balance sheet shows what a business owns, owes, and is worth on a single day. Here is how to read one in about a minute — and the one equation that always holds.
2 Jul 20264 min