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.
TopicAll2Accounting4Cash 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
CostingSmall business
Fixed and variable costs
The same price can be a profit on one shelf and a loss on the next. Here is how fixed and variable costs behave — and why your cost per unit falls as you make more.
2 Jul 20264 min