ÿþ< H T M L > < H E A D >
< T I T L E > I n c o m e S t a t e m e n t E x a m p l e - A c c o u n t i n g B a s e < / T I T L E >
< m e t a n a m e = " d e s c r i p t i o n " c o n t e n t = " A c c o u n t i n g b a s e . c o m p r o v i d e s i n f o r m a t i o n o n a c c o u n t i n g , p e r s o n a l a n d c o r p o r a t e f i n a n c e , a u d i t i n g , c r e d i t a n a l y s i s a n d b u s i n e s s . A c o m p l e t e s o u r c e o f s o l i d i n f o r m a t i o n f o r t h e b e g i n n e r , s t u d e n t o r p r o f e s s i o n a l . " >
< m e t a n a m e = " k e y w o r d s " c o n t e n t = " P r i n c i p l e s o f A c c o u n t i n g , A c c o u n t i n g P r i n c i p l e s , A c c o u n t i n g , A s s e t s , L i a b i l i t i e s , E q u i t y , B a l a n c e s h e e t , I n c o m e S t a t e m e n t , C a s h f l o w , B a n k & T r a d e , D & B , S E C & F A S B , T r a d e r e f e r e n c e s , P e r s o n a l B u d g e t i n g , P e r s o n a l F i n a n c e , P r i n c i p l e s o f A c c o u n t i n g , R u l e o f ' 7 2 , R u l e o f ' 7 8 , " >
< ! - - b a n n e r a d c o d e - - >
< s c r i p t s r c = " b a n n e r a d 3 . j s " t y p e = " t e x t / j a v a s c r i p t " > < / s c r i p t >
< s t y l e > h 4 {
w i d t h : 1 0 0 % ;
} < / s t y l e >
< s t y l e t y p e = " t e x t / c s s " >
p . m a r g i n { m a r g i n - l e f t : . 1 c m }
< / s t y l e >
< ! - - M e n u s c r i p t a - - >
< s c r i p t t y p e = " t e x t / j a v a s c r i p t " l a n g u a g e = " j a v a s c r i p t " s r c = " s n i f f e r . j s " >
/ / T o p N a v i g a t i o n a l B a r I I I v 3 . 4 . 1 . 1 b ( B y B r o t h e r C a k e @ c a k e @ b r o t h e r c a k e . n e t )
/ / P e r m i s s i o n g r a n t e d / m o d i f i e d b y D y n a m i c d r i v e . c o m t o i n c l u d e s c r i p t i n a r c h i v e
/ / F o r t h i s a n d 1 0 0 ' s m o r e D H T M L s c r i p t s , v i s i t h t t p : / / w w w . d y n a m i c d r i v e . c o m /
/ / T h i s n o t i c e M U S T s t a y i n t a c t f o r l e g a l u s e
< / s c r i p t >
< s c r i p t t y p e = " t e x t / j a v a s c r i p t " l a n g u a g e = " j a v a s c r i p t 1 . 2 " s r c = " c u s t o m . j s " > < / s c r i p t >
< s c r i p t t y p e = " t e x t / j a v a s c r i p t " l a n g u a g e = " j a v a s c r i p t 1 . 2 " s r c = " s t y l e . j s " > < / s c r i p t >
< ! - - e n d m e n u s c r i p t a - - >
< / H E A D >
< b o d y o n l o a d = " i n i t ( ) " >
< B O D Y B G C O L O R = " # f f f f f f " M A R G I N W I D T H = 0 L E F T M A R G I N = 0 M A R G I N H E I G H T = 0 B O T T O M M A R G I N = 0 T O P M A R G I N = 2 8 A L I N K = " # 3 3 3 3 C C " L I N K = " # 3 3 3 3 C C " V L I N K = " # 3 3 3 3 C C " >
< t a b l e w i d t h = 7 8 0 b o r d e r = 0 c e l l s p a c i n g = 0 c e l l p a d d i n g = 0 >
< t r b g c o l o r = 0 0 0 0 0 0 >
< T D R O W S P A N = 3 B G C O L O R = f f f f c c H E I G H T = 1 2 W I D T H = 1 0 v a l i g n = b o t t o m > < / T D >
< t d w i d t h = 2 1 2 h e i g h t = 6 5 a l i g n = r i g h t v a l i g n = t o p >
< a h r e f = " h t t p : / / w w w . a c c o u n t i n g b a s e . c o m " t a r g e t = " _ t o p " > < i m g s r c = " h t t p : / / w w w . a c c o u n t i n g b a s e . c o m / B r i g h t 3 . G I F " W I D T H = 1 0 4 H E I G H T = 6 2 B O R D E R = 0 A L T = " W e l c o m e t o A c c o u n t i n g b a s e . c o m " > < / a > < / t d >
< t d w i d t h = 2 1 2 h e i g h t = 6 5 a l i g n = r i g h t v a l i g n = t o p >
< a h r e f = " h t t p : / / w w w . a c c o u n t i n g b a s e . c o m " t a r g e t = " _ t o p " > < i m g s r c = " h t t p : / / w w w . a c c o u n t i n g b a s e . c o m / A c c t B 1 . G I F " W I D T H = 2 0 7 H E I G H T = 6 2 B O R D E R = 0 A L T = " W e l c o m e t o A c c o u n t i n g b a s e . c o m " > < / a > < / t d >
< ! - - s t a r t b a n n e r - - >
< t d w i d t h = 4 6 8 h e i g h t = 6 2 a l i g n = r i g h t v a l i g n = t o p >
< s c r i p t t y p e = " t e x t / j a v a s c r i p t " >
/ / B a n n e r A d R o t a t e r v 3 . 0 2
/ / A u t h o r : A n a r c h o s > a n a r c h o s 3 @ h o t m a i l . c o m > h t t p : / / a n a r c h o s . x s . m w / b a n n e r a d . p h t m l
/ / C o u r t e s y o f S i m p l y t h e B e s t . n e t - h t t p : / / s i m p l y t h e b e s t . n e t / s c r i p t s /
< ! - -
m y A d = n e w B a n n e r ( 1 5 , 4 6 8 , 6 2 , " " , 1 , 1 ) ;
m y A d . A d ( " h t t p : / / w w w . a c c o u n t i n g b a s e . c o m / s t u d e n t a i d . g i f " , " h t t p : / / s t u d e n t a i d . e d . g o v / " , " _ b l a n k " , " W e h e l p p u t A m e r i c a t h r o u g h s c h o o l " ) ;
m y A d . A d ( " h t t p : / / w w w . a c c o u n t i n g b a s e . c o m / i m a g e s / a c c b a n a 5 . b m p " , " h t t p : / / w w w . a c c o u n t i n g b a s e . c o m / s e r v i c e s . h t m l " , " _ b l a n k " , " H e l p i n g y o u m a k e t h e g r a d e " ) ;
m y A d . A d ( " h t t p : / / w w w . a c c o u n t i n g b a s e . c o m / a m e r i c o r p a d . g i f " , " h t t p : / / w w w . a m e r i c o r p s . o r g " , " _ b l a n k " , " Y o u r w o r l d . Y o u r c h a n c e t o m a k e i t b e t t e r . " ) ;
m y A d . A d ( " h t t p : / / w w w . a c c o u n t i n g b a s e . c o m / v i r g i n a d . b m p " , " h t t p : / / w w w . v i r g i n r a d i o . c o . u k / i n d e x . h t m l ? p l a y = y e s " , " _ b l a n k " , " V i r g i n o n l i n e r a d i o " ) ;
m y A d . A d ( " h t t p : / / w w w . a c c o u n t i n g b a s e . c o m / d d r i v e . g i f " , " h t t p : / / w w w . d y n a m i c d r i v e . c o m " , " _ b l a n k " , " S c r i p t s f o r y o u r w e b s i t e " ) ;
m y A d . o u t p u t ( ) ;
/ / - - >
< / s c r i p t > < / t d >
< ! - - e n d b a n n e r - - >
< T A B L E w i d t h = 7 8 0 b o r d e r = 0 c e l l s p a c i n g = 0 c e l l p a d d i n g = 0 > < T R >
< T D B G C O L O R = # 9 C 0 0 0 0 h e i g h t = 1 > < / T D >
< / T R > < / T A B L E >
< ! - - E n d H e a d e r - - >
< T A B L E W I D T H = " 7 8 0 " B O R D E R = 0 C E L L P A D D I N G = 0
C E L L S P A C I N G = 2 > < T R > < T D W I D T H = 1 3 6 v a l i g n = t o p B G C O L O R = # f f f f f f >
< t a b l e w i d t h = " 1 2 5 " c e l l p a d d i n g = " 2 " c e l l s p a c i n g = " 1 " b o r d e r = " 0 " v s p a c e = " 1 " >
< t r > < t d b g c o l o r = " # c c f f c c " a l i g n = " l e f t " >
< b > < F O N T s i z e = " 2 " c o l o r = " r e d " f a c e = " v e r d a n a , a r i a l , h e l v e t i c a , s a n - s e r i f " >
A c c o u n t i n g P r i n c i p l e : < / f o n t > < / b >
< F O N T s i z e = " - 2 " c o l o r = " # 0 0 0 0 0 0 " f a c e = " v e r d a n a , a r i a l , h e l v e t i c a , s a n - s e r i f " >
< b r > L e a r n i n g a b o u t a n d u n d e r s t a n d i n g t h e p r i n c i p l e s o f a c c o u n t i n g i s v e r y i m p o r t a n t t o u n d e r s t a n d i n g t h e p r e p a r a t i o n o f t h e i n c o m e s t a t e m e n t . M a n y ( i f n o t a l l ) o f t h e < a
h r e f = " h t t p : / / A c c o u n t i n g b a s e . c o m " > p r i n c i p l e s o f a c c o u n t i n g < / a > a r e u s e d i n t h e p r e p a r i n g t h e i n c o m e s t a t e m e n t .
< / f o n t >
< / f o n t > < / t d > < / t r > < / t a b l e > < / a >
< t a b l e w i d t h = " 1 2 5 " c e l l p a d d i n g = " 2 " c e l l s p a c i n g = " 1 " b o r d e r = " 0 " v s p a c e = " 1 " >
< t r > < t d b g c o l o r = " # F F F F F 0 " a l i g n = " l e f t " >
< b > < F O N T s i z e = " 2 " c o l o r = " r e d " f a c e = " v e r d a n a , a r i a l , h e l v e t i c a , s a n - s e r i f " >
D i s c o n t i n u e d O p e r a t i o n s : < / f o n t > < / b >
< F O N T s i z e = " 1 " c o l o r = " # 0 0 0 0 0 0 " f a c e = " v e r d a n a , a r i a l , h e l v e t i c a , s a n - s e r i f " >
< b r >
C o m p a n i e s a r e r e q u i r e d t o d i s c l o s e s e p a r a t e l y o n t h e i r i n c o m e s t a t e m e n t , g a i n s o r l o s s e s o n d i s c o n t i n u e d o p e r a t i o n s . T h i s i s s h o w n o n t h e i n c o m e s t a t e m e n t n e t o f t a x e s , i m m e d i a t e l y b e l o w i n c o m e f r o m c o n t i n u i n g o p e r a t i o n s .
< p >
I n t h e f i r s t y e a r o f t h e d i s c o n t i n u e d o p e r a t i o n , t h e i n c o m e s t a t e m e n t m a y i n c l u d e o n e l i n e s h o w i n g t h e g a i n o r l o s s o n d i s c o n t i n u e d o p e r a t i o n a n d a n o t h e r l i n e s h o w i n g t h e g a i n o r l o s s o n t h e d i s p o s a l o f t h e a s s e t s s o l d .
< / f o n t >
< / f o n t > < / t d > < / t r > < / t a b l e >
< t a b l e w i d t h = " 1 2 5 " c e l l p a d d i n g = " 2 " c e l l s p a c i n g = " 1 " b o r d e r = " 0 " v s p a c e = " 1 " >
< t r > < t d b g c o l o r = " # c c F F c c " a l i g n = " l e f t " >
< b > < F O N T s i z e = " 2 " c o l o r = " r e d " f a c e = " v e r d a n a , a r i a l , h e l v e t i c a , s a n - s e r i f " >
E x t r a o r d i n a r y I t e m s : < / f o n t > < / b >
< b r >
< F O N T s i z e = " 1 " c o l o r = " # 0 0 0 0 0 0 " f a c e = " v e r d a n a , a r i a l , h e l v e t i c a , s a n - s e r i f " >
T h e s e a r i s e f r o m u n u s u a l a n d n o n r e c u r r i n g t r a n s a c t i o n s . I n c l u d e d i n t h e l i s t o f p o s s i b l e e x t r a o r d i n a r y i t e m s a r e :
< p >
1 . G a i n s o r l o s s e s f r o m e m p l o y e e i n d u s t r i a l a c t i o n s < b r >
2 . G a i n s / l o s s e s f r o m t h e a b a n d o n m e n t o f a p r o p e r t y < b r >
3 . G a i n s / l o s s e s f r o m a c t s o f G o d
< / f o n t > < / t d > < / t r > < / t a b l e >
< t a b l e w i d t h = " 1 2 5 " c e l l p a d d i n g = " 2 " c e l l s p a c i n g = " 1 " b o r d e r = " 0 " v s p a c e = " 1 " >
< t r > < t d b g c o l o r = " # F F F F F 0 " a l i g n = " l e f t " >
< b > < F O N T s i z e = " 2 " c o l o r = " r e d " f a c e = " v e r d a n a , a r i a l , h e l v e t i c a , s a n - s e r i f " >
C h a n g e s i n a c c o u n t i n g p r i n c i p l e : < / f o n t > < / b >
< b r >
< F O N T s i z e = " 1 " c o l o r = " # 0 0 0 0 0 0 " f a c e = " v e r d a n a , a r i a l , h e l v e t i c a , s a n - s e r i f " >
A s G A A P c h a n g e s , a c o m p a n y n e e d t o a d j u s t i t s a c c o u n t i n g t o i n c o r p o r a t e t h e c h a n g e s . T h i s w i l l i n v a r i a b l e a f f e c t t h e i n c o m e s t a t e m e n t . D i s c l o s u r e r u l e s r e q u i r e t h a t t h e c o m p a n y d i s c l o s e t h e e f f e c t o f a c h a n g e i n a c c o u n t i n g r u l e s s e p a r a t e l y o n t h e i n c o m e s t a t e m e n t .
< p >
T h e I m p a i r m e n t o f G o o d w i l l a n d A c c o u n t i n g f o r S t o c k O p t i o n a r e t w o r e c e n t c h a n g e s i n G A A P t h a t m a y r e s u l t i n s e p a r a t e d i s c l o s u r e o n t h e i n c o m e s t a t e m e n t .
< / f o n t > < / t d > < / t r > < / t a b l e >
< t a b l e w i d t h = " 1 2 5 " c e l l p a d d i n g = " 2 " c e l l s p a c i n g = " 1 " b o r d e r = " 0 " v s p a c e = " 1 " >
< t r > < t d b g c o l o r = " # 6 6 6 6 9 9 " a l i g n = " m i d d l e " >
< F O N T s i z e = " - 2 " c o l o r = " # f f f f f f " f a c e = " v e r d a n a , a r i a l , h e l v e t i c a , s a n - s e r i f " > < B > < h 4 s t y l e = " f i l t e r : d r o p s h a d o w ( ) " > T H E W R I T E R I N Y O U ! < / h 4 > < / B > < / F O N T >
< F O N T s i z e = " - 2 " f a c e = " v e r d a n a , a r i a l , h e l v e t i c a , s a n - s e r i f " >
< b > < c e n t e r > < f o n t c o l o r = r e d > < h 4 s t y l e = " f i l t e r : s h a d o w ( ) " > W r i t i n g < / h 4 > < / f o n t > < / c e n t e r >
< a h r e f = " h t t p : / / w w w . a c c o u n t i n g b a s e . c o m " t a r g e t = " _ t o p " >
< f o n t c o l o r = " # f f f f c c " > - a g r e a t w a y t o g a r n e r k n o w l e d g e . A g r e a t w a y t o s h a r e k n o w l e d g e - < / f o n t >
< / f o n t > < / t d > < / t r > < / t a b l e > < / a >
< t a b l e w i d t h = " 1 2 5 " c e l l p a d d i n g = " 2 " c e l l s p a c i n g = " 1 " b o r d e r = " 0 " v s p a c e = " 1 " >
< t r > < t d b g c o l o r = " # c c f f c c " a l i g n = " m i d d l e " >
< F O N T s i z e = " - 2 " c o l o r = " # 3 3 0 0 f f " f a c e = " v e r d a n a , a r i a l , h e l v e t i c a , s a n - s e r i f " > < B > < h 4 s t y l e = " f i l t e r : s h a d o w ( ) " > T H E e c o n o m i c s D E P T . < / h 4 > < / B > < / F O N T >
< F O N T s i z e = " - 2 " f a c e = " v e r d a n a , a r i a l , h e l v e t i c a , s a n - s e r i f " >
< b > < c e n t e r > < f o n t s i z e = 3 c o l o r = 0 0 0 0 0 0 > C o m i n g s o o n t o a P C n e a r y o u . . . < / f o n t > < / c e n t e r >
< f o n t s i z e = - 3 c o l o r = " b l u e " f a c e = " a r i a l , h e l v e t i c a , t i m e s n e w r o m a n , a r i a l , s a n - s e r i f " > A c c o u n t i n g b a s e w i l l s o o n b e p r o v i d i n g q u a l i t y < f o n t c o l o r = r e d > e c o n o m i c s < / f o n t > f o r s t u d e n t s a n d p r o f e s s i o n a l s . < / f o n t >
< / f o n t >
< t a b l e h e i g h t = " 2 8 " w i d t h = " 1 1 9 " c e l l p a d d i n g = " 2 " c e l l s p a c i n g = " 1 " b o r d e r = " 0 " v s p a c e = " 1 " >
< t r > < t d b g c o l o r = " # c c f f c c " a l i g n = " m i d d l e " >
< c e n t e r >
< i m g s r c = " / c g i - b i n / n e w c o u n t ? a c c o 1 1 9 & w i d t h = 5 & f o n t = d i g i t a l & n o s h o w " >
< / c e n t e r >
< / t d > < / t r > < / t a b l e >
< / t d > < / t r > < / t a b l e >
< T D W I D T H = 0 > < / T D > < / T D >
< T D v a l i g n = t o p >
< T A B L E W I D T H = " 4 6 0 " C E L L P A D D I N G = 0 C E L L S P A C I N G = 0 B O R D E R = 0 > < T R > < T D >
< C E N T E R > < T A B L E C E L L P A D D I N G = 0 C E L L S P A C I N G = 0 B O R D E R = 0 W I D T H = " 2 3 0 " > < T R > < T D v a l i g n = t o p >
< T A B L E W I D T H = " 4 8 6 " B O R D E R = 0 C E L L P A D D I N G = 0 C E L L S P A C I N G = 0 > < T R > < T D W I D T H = 4 8 6 >
< t a b l e >
< t r >
< t d w i d t h = " 4 8 6 " b g c o l o r = " # c c f f c c " h e i g h t = " 2 1 " > < m e d i u m > < s t r o n g > < f o n t f a c e = " V e r d a n a " c o l o r = " # 0 0 0 0 0 0 " > < c e n t e r >
T h e I n c o m e S t a t e m e n t < / f o n t > < / c e n t e r > < / s t r o n g > < / m e d i u m > < / t d > < / t a b l e >
< p >
T h e t y p i c a l I n c o m e S t a t e m e n t w i l l s h o w s i x d i f f e r e n t c a t e g o r i e s o f i n c o m e :
< p >
& n b s p ; & n b s p ; & n b s p ; 1 . G r o s s P r o f i t < b r >
& n b s p ; & n b s p ; & n b s p ; 2 . I n c o m e f r o m O p e r a t i o n s < b r >
& n b s p ; & n b s p ; & n b s p ; 3 . I n c o m e b e f o r e t a x f r o m c o n t i n u i n g o p e r a t i o n s < b r >
& n b s p ; & n b s p ; & n b s p ; 4 . A f t e r T a x I n c o m e f r o m c o n t i n u i n g o p e r a t i o n s < b r >
& n b s p ; & n b s p ; & n b s p ; 5 . I n c o m e b e f o r e e x t r a o r d i n a r y i t e m s < b r >
& n b s p ; & n b s p ; & n b s p ; 6 . N e t I n c o m e .
< p >
T h e s e c a t e g o r i e s a r e s h o w n i n t h e I n c o m e S t a t e m e n t b e l o w .
< p >
< t a b l e w i d t h = " 4 8 5 " b o r d e r = " 0 " b g c o l o r = " # c c f f c c " >
< t r >
< t h c o l s p a n = " 3 " > < f o n t f a c e = " A r i a l , V e r d a n a " s i z e = 5 > P u r e F i c t i o n I n c . < b r >
S t a t e m e n t o f O p e r a t i o n s < b r > < / f o n t >
< f o n t f a c e = " A r i a l , V e r d a n a " s i z e = 1 > < b > ( i n t h o u s a n d s , e x c e p t p e r s h a r e d a t a ) < / f o n t > < / b >
< h r >
< / t h >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > S a l e s / R e v e n u e < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > 2 , 4 1 3 , 2 1 5 < / t d >
< t d > T h e t o p l i n e < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > L e s s c o s t o f g o o d s s o l d < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > 1 6 6 , 4 7 2 < / t d >
< t d > T h e d i r e c t c o s t o f t h e g o o d s s o l d < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > < b > G r o s s P r o f i t / I n c o m e < / b > < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > < h r > 2 , 2 4 6 , 7 4 3 < h r > < / t d >
< t d > P r o f i t b e f o r e o v e r h e a d c o s t s < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " c e n t e r " > < b > & n b s p ; & n b s p ; & n b s p ; < f o n t c o l o r = " r e d " > G e n e r a l & A d m i n . & n b s p ; & n b s p ; & n b s p ; & n b s p ; & n b s p ; & n b s p ; & n b s p ; & n b s p ; & n b s p ; E x p e n s e s : < / f o n t > < b > < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > < / t d >
< t d > < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > W a g e s - o f f i c e s t a f f < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > 8 9 , 0 0 0 < / t d >
< t d > A d m i n . s a l a r y < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > D e p r e c i a t i o n < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > 2 0 0 , 1 5 0 < / t d >
< t d > T i e d t o a s s e t v a l u e < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > I n s u r a n c e < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > 4 9 , 8 5 0 < / t d >
< t d > A s u n a v o i d a b l e a s t a x e s & d e a t h ! < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > < b > & n b s p ; & n b s p ; & n b s p ; < f o n t c o l o r = " r e d " > M a r k e t i n g E x p e n s e s : < / f o n t > < / b > < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > < / t d >
< t d > < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > M a r k e t i n g c h a r g e s < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > 9 7 , 8 0 0 < / t d >
< t d > A s o p p o s e d t o S e l l i n g e x p e n s e s < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > < b > & n b s p ; & n b s p ; & n b s p ; < f o n t c o l o r = " r e d " > S e l l i n g E x p e n s e s : < / f o n t > < / b > < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > < / t d >
< t d > < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > A d v e r t i s i n g e x p e n s e < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > 1 0 7 , 3 5 0 < / t d >
< t d > S i g n i f i c a n t f o r s o m e c o m p a n i e s < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > S a l e s C o m m i s s i o n < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > 2 2 5 , 1 5 0 < / t d >
< t d > D i r e c t l y r e l a t e d t o s a l e s l e v e l < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > < b > & n b s p ; & n b s p ; & n b s p ; < f o n t c o l o r = " r e d " > R & D E x p e n s e s : < / f o n t > < / b > < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > < / t d >
< t d > < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > R & D C h a r g e s < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > 4 5 0 , 1 2 5 < / t d >
< t d > I m p o r t a n t t o k e e p t h e b u s i n e s s g o i n g < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > < b > & n b s p ; & n b s p ; & n b s p ; T o t a l O p e r a t i n g E x p e n s e s < / b > < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > < h r > < f o n t c o l o r = b l u e > 1 , 2 1 9 , 4 2 5 < / f o n t >
< h r > < / t d >
< t d > < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > < b > & n b s p ; & n b s p ; & n b s p ; N e t I n c o m e f r o m O p e r a t i o n s < / b > < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > < h r > < f o n t c o l o r = b l u e > 1 , 0 2 7 , 3 1 8 < / f o n t >
< h r > < / t d >
< t d > < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > < b > & n b s p ; & n b s p ; & n b s p ; < f o n t c o l o r = r e d > N o n - o p e r a t i n g i n c o m e : < / f o n t > < / b > < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > < / t d >
< t d > < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > I n t e r e s t e a r n e d < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > 9 5 , 0 0 0 < / t d >
< t d > M a i n l y f r o m s h o r t - t e r m i n v e s t m e n t < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > I n c o m e f r o m I n s u r a n c e c l a i m < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > 2 5 , 0 0 0 < / t d >
< t d > U n l i k e l y ! b u t i t h a p p e n s a f e w t i m e s < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > L e g a l s e t t l e m e n t < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > 3 6 , 0 0 0 < / t d >
< t d > L e g a l s u c c e s s < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > < b > & n b s p ; & n b s p ; & n b s p ; T o t a l N o n - o p e r a t i n g i n c o m e < / b > < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > < h r > < f o n t c o l o r = b l u e > 1 5 6 , 0 0 0 < / f o n t > < h r > < / t d >
< t d > < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > < b > & n b s p ; & n b s p ; & n b s p ; < f o n t c o l o r = r e d > N o n - O p e r a t i n g E x p e n s e : < / f o n t > < / b > < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > < / t d >
< t d > < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > I n t e r e s t p a i d < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > 6 7 , 0 0 0 < / t d >
< t d > O n b o t h l o n g & s h o r t - t e r m o b l i g a t i o n s < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > L e g a l p a y m e n t < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > 3 4 , 0 0 0 < / t d >
< t d > A t t o r n e y f e e s e t c . < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > < b > & n b s p ; & n b s p ; & n b s p ; T o t a l N o n - o p e r a t i n g E x p e n s e s < / b > < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > < h r > < f o n t c o l o r = b l u e > 1 0 1 , 0 0 0 < / f o n t > < h r > < / t d >
< t d > < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > < b > & n b s p ; & n b s p ; & n b s p ; I n c o m e b e f o r e T a x f r o m C o n t i n u i n g O p e r a t i o n s < / b > < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > < h r > < f o n t c o l o r = b l u e > 1 , 0 8 2 , 3 1 8 < / f o n t > < h r > < / t d >
< t d > < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > P r o v i s i o n f o r I n c o m e T a x e s < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > 3 9 7 , 0 0 0 < / t d >
< t d > D r i v e n b y t h e t a x b r a c k e t < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > < b > & n b s p ; & n b s p ; & n b s p ; A f t e r T a x I n c o m e f r o m C o n t i n u i n g O p e r a t i o n s < / b > < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > < h r > < f o n t c o l o r = b l u e > 6 8 5 , 3 1 8 < / f o n t > < h r > < / t d >
< t d > < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > I n c o m e / L o s s f r o m D i s c o n t i n u e d O p e r a t i o n s < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > 2 5 0 , 0 0 0 < / t d >
< t d > < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > < b > & n b s p ; & n b s p ; & n b s p ; I n c o m e b e f o r e E x t r a o r d i n a r y I t e m s < / b > < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > < h r > < f o n t c o l o r = b l u e > 9 3 5 , 3 1 8 < / f o n t > < h r > < / t d >
< t d > < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > E x t r a o r d i n a r y G a i n s / l o s s e s < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > 2 3 , 0 0 0 < / t d >
< t d > O u t s i d e t h e s c o p e o f t h e b u s i n e s s < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > C u m u l a t i v e e f f e c t o f c h a n g e s i n a c c o u n t i n g p r i n c i p l e < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > 1 5 , 0 0 0 < / t d >
< t d > < / t d >
< / t r >
< t r >
< t d w i d t h = " 1 8 0 a l i g n = " l e f t " > < b > & n b s p ; & n b s p ; & n b s p ; N e t I n c o m e < / b > < / t d >
< t d w i d t h = " 7 0 a l i g n = " l e f t " > < h r > < f o n t c o l o r = b l u e > < b > 9 7 3 , 3 1 8 < / f o n t > < / b > < h r > < / t d >
< t d > T h e b o t t o m l i n e < / t d >
< / t r > < / t a b l e > < / f o n t >
< / T D > < / T R > < / T A B L E >
< p >
< F O N T s i z e = " 1 " f a c e = " v e r d a n a , a r i a l , h e l v e t i c a , s a n - s e r i f " > < A H R E F = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / I n c S t a t e m t . h t m l " > B a c k t o t h e I n c o m e S t a t e m e n t < / a > < / f o n t >
< T A B L E W I D T H = " 2 2 0 " B O R D E R = 0 C E L L P A D D I N G = 0
C E L L S P A C I N G = 0 > < T R > < T D W I D T H = 2 2 0 >
< / T D > < / T R > < / T A B L E >
< T A B L E W I D T H = " 2 2 0 " B O R D E R = 0 C E L L P A D D I N G = 0
C E L L S P A C I N G = 0 > < T R > < T D W I D T H = 2 2 0 >
< / T D > < / T R > < / T A B L E >
< / T D > < / T R > < / T A B L E > < / C E N T E R >
< / T D > < / T R > < / T A B L E >
< T A B L E W I D T H = " 1 0 0 % " C E L L P A D D I N G = 0 C E L L S P A C I N G = 0
B O R D E R = 0 > < T R >
< T D v a l i g n = t o p >
< T D v a l i g n = t o p > < T A B L E W I D T H = 2 3 0 B O R D E R = 0 C E L L P A D D I N G = 0
C E L L S P A C I N G = 0 >
< / T A B L E > < / T D > < / T R >
< / T A B L E > < / T D >
< T D v a l i g n = t o p W I D T H = 1 3 8 r o w s p a n = 2 >
< t a b l e w i d t h = 1 3 8 b g c o l o r = " # c c f f c c " b o r d e r = 0 c e l l s p a c i n g = 0 c e l l p a d d i n g = 0 >
< T R > < T D B G C O L O R = " # c c f f c c " H E I G H T = 1 C O L S P A N = 3 > < / T D > < / T R >
< T R > < T D B G C O L O R = " # c c f f c c " W I D T H = 1 > < / T D >
< T D h e i g h t = 1 3 >
< t a b l e >
< t d w i d t h = " 1 8 0 " b g c o l o r = " # 0 0 0 0 0 0 " h e i g h t = " 2 1 " > < s m a l l > < s t r o n g > < f o n t
f a c e = " V e r d a n a " c o l o r = " # f f c c 9 9 " > < a l i g n = " c e n t e r " >
U n d e r s t a n d i n g A c c o u n t i n g < / f o n t > < / s t r o n g > < / s m a l l > < / t d > < / t a b l e >
< T D B G C O L O R = " # c c f f c c " W I D T H = 1 > < i m g
s r c = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / i m a g e s / b l a n k . g i f " h e i g h t = 1 w i d t h = 1
A L T = " " > < / T D > < / T R >
< T R > < T D B G C O L O R = " # c c f f c c " H E I G H T = 1
C O L S P A N = 3 > < / T D > < / T R > < / T A B L E >
< T A B L E B O R D E R = 0 C E L L P A D D I N G = 0 C E L L S P A C I N G = 0
w i d t h = 1 3 8 > < T R > < T D B G C O L O R = " # c c f f c c " W I D T H = 1 > < / T D >
< T D B G C O L O R = " # c c f f c c " > < T A B L E B O R D E R = 0 C E L L P A D D I N G = 5
C E L L S P A C I N G = 0 w i d t h = 1 3 5 > < T R > < T D > < f o n t c o l o r = 4 9 4 9 6 5 f a c e = " T i m e s N e w
R o m a n , V e r d a n a , A r i a l , H e l v e t i c a " s i z e = 1 >
< a h r e f = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / I n t r o A L E 1 . h t m l " >
< l i > I n t r o d u c t i o n - A s s e t s , L i a b i l i t i e s & E q u i t y < / a >
< a h r e f = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / I n t r o A L E 2 . h t m l " >
< l i > F i x e d A s s e t s a n d C u r r e n t L i a b i l i t i e s < / a >
< a h r e f = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / I n t r o A L E 3 . h t m l " >
< l i > L o n g - T e r m L i a b i l i t i e s a n d E q u i t y < / a >
< a h r e f = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / B a l S h e e t 1 . h t m l " >
< l i > T h e B a l a n c e S h e e t < / a >
< a h r e f = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / I n c S t a t e m t . h t m l " >
< l i > T h e I n c o m e S t a t e m e n t < / a >
< a h r e f = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / C a s h F l o w . h t m l " >
< l i > T h e C a s h F l o w S t a t e m e n t < / a >
< a h r e f = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / A c c t P r i n c i p l e s 1 . h t m l " >
< l i > T h e P r i n c i p l e s o f A c c o u n t i n g < / a >
< a l i g n = r i g h t > < / f o n t > < / T D > < / T R > < / T A B L E > < / T D >
< T D B G C O L O R = " # c c f f c c " W I D T H = 1 > < / T D > < / T R >
< T R > < T D B G C O L O R = " # c c f f c c " H E I G H T = 1
C O L S P A N = 3 > < / T D > < / T R > < / T A B L E >
< t a b l e w i d t h = 1 3 8 b o r d e r = 0 c e l l s p a c i n g = 0 c e l l p a d d i n g = 0 > < T R > < T D
B G C O L O R = " # c c f f c c " H E I G H T = 1 C O L S P A N = 3 > < / T D > < / T R >
< T R > < T D B G C O L O R = # c c f f c c W I D T H = 1 > < / T D >
< T D h e i g h t = 1 3 >
< t a b l e >
< t d w i d t h = " 1 8 0 " b g c o l o r = " # 0 0 0 0 0 0 " h e i g h t = " 2 1 " > < s m a l l > < s t r o n g > < f o n t
f a c e = " V e r d a n a " c o l o r = " # f f c c 9 9 " > < a l i g n = t o p >
C r e d i t A n a l y s i s < / f o n t > < / s t r o n g > < / s m a l l > < / t d > < / t a b l e >
< T D B G C O L O R = " # c c f f c c " W I D T H = 1 > < / T D > < / T R >
< T R > < T D B G C O L O R = " # c c f f c c " H E I G H T = 1
C O L S P A N = 3 > < / T D > < / T R > < / T A B L E >
< T A B L E B O R D E R = 0 C E L L P A D D I N G = 0 C E L L S P A C I N G = 0
w i d t h = 1 3 8 > < T R > < T D B G C O L O R = " # c c f f c c " W I D T H = 1 > < / T D >
< T D B G C O L O R = " # c c f f c c " > < T A B L E B O R D E R = 0 C E L L P A D D I N G = 5
C E L L S P A C I N G = 0 w i d t h = 1 3 5 > < T R > < T D > < f o n t c o l o r = 4 9 4 9 6 5 f a c e = " T i m e s N e w
R o m a n , V e r d a n a , A r i a l , H e l v e t i c a " s i z e = 1 >
< a h r e f = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / B a n k & T r a d e . h t m l " >
< l i > B a n k a n d t r a d e r e f e r e n c e s < / a >
< a h r e f = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / D a t a S o u r c e s . h t m l " >
< l i > D & B r e p o r t s a n d o t h e r c r e d i t d a t a p r o v i d e r s < / a >
< / f o n t > < / T D > < / T R > < / T A B L E > < / T D >
< T D B G C O L O R = " # c c f f c c " W I D T H = 1 > < / T D > < / T R >
< T R > < T D B G C O L O R = " # c c f f c c " H E I G H T = 1
C O L S P A N = 3 > < / T D > < / T R > < / T A B L E >
< t a b l e w i d t h = 1 3 8 b o r d e r = 0 c e l l s p a c i n g = 0 c e l l p a d d i n g = 0 > < T R > < T D
B G C O L O R = " # c c f f c c " H E I G H T = 1 C O L S P A N = 3 > < / T D > < / T R >
< T R > < T D B G C O L O R = # c c f f c c W I D T H = 1 > < / T D >
< T D h e i g h t = 1 3 >
< t a b l e >
< t d w i d t h = " 1 8 0 " b g c o l o r = " # 0 0 0 0 0 0 " h e i g h t = " 2 1 " > < s m a l l > < s t r o n g > < f o n t
f a c e = " V e r d a n a " c o l o r = " # f f c c 9 9 " > < a l i g n = t o p >
P e r s o n a l A c c o u n t M a n a g e m e n t < / f o n t > < / s t r o n g > < / s m a l l > < / t d > < / t a b l e >
< T D B G C O L O R = " # c c f f c c " W I D T H = 1 > < / T D > < / T R >
< T R > < T D B G C O L O R = " # c c f f c c " H E I G H T = 1
C O L S P A N = 3 > < / T D > < / T R > < / T A B L E >
< T A B L E B O R D E R = 0 C E L L P A D D I N G = 0 C E L L S P A C I N G = 0
w i d t h = 1 3 8 > < T R > < T D B G C O L O R = " # c c f f c c " W I D T H = 1 > < / T D >
< T D B G C O L O R = " # c c f f c c " > < T A B L E B O R D E R = 0 C E L L P A D D I N G = 5
C E L L S P A C I N G = 0 w i d t h = 1 3 5 > < T R > < T D > < f o n t c o l o r = 4 9 4 9 6 5
f a c e = " V e r d a n a , A r i a l , H e l v e t i c a " s i z e = 1 >
< a h r e f = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / B u d g e t i n g . h t m l " >
< l i > P e r s o n a l B u d g e t i n g < / a >
< a h r e f = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / P e r s o n a l F i n 1 . h t m l " >
< l i > P e r s o n a l F i n a n c e M a n a g e m e n t - P a r t 1 < / a >
< a h r e f = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / P e r s o n a l F i n 2 . h t m l " >
< l i > P e r s o n a l F i n a n c e M a n a g e m e n t - P a r t 2 < / a >
< p >
B a l a n c i n g y o u r b o o k s a n d m a i n t a i n i n g c o n t r o l o f y o u r f i n a n c e s . . . a r e y o u u p t o i t ?
B u d g e t p l a n n i n g , r e c o r d k e e p i n g a n d p e r s o n a l i n v e s t m e n t s .
< / f o n t > < / T D > < / T R > < / T A B L E > < / T D >
< T D B G C O L O R = " # c c f f c c " W I D T H = 1 > < / T D > < / T R >
< T R > < T D B G C O L O R = " # c c f f c c " H E I G H T = 1
C O L S P A N = 3 > < / T D > < / T R > < / T A B L E >
< t a b l e w i d t h = 1 3 8 b o r d e r = 0 c e l l s p a c i n g = 0 c e l l p a d d i n g = 0 > < T R > < T D
B G C O L O R = " # c c f f c c " H E I G H T = 1 C O L S P A N = 3 > < / T D > < / T R >
< T R > < T D B G C O L O R = # c c f f c c W I D T H = 1 > < / T D >
< T D h e i g h t = 1 3 >
< t a b l e >
< t d w i d t h = " 1 8 0 " b g c o l o r = " # 0 0 0 0 0 0 " h e i g h t = " 2 1 " > < s m a l l > < s t r o n g > < f o n t
f a c e = " V e r d a n a " c o l o r = " # f f c c 9 9 " > < a l i g n = t o p >
Y o u m a y w a n t t o k n o w . . . < / f o n t > < / s t r o n g > < / s m a l l > < / t d > < / t a b l e >
< T D B G C O L O R = " # c c f f c c " W I D T H = 1 > < / T D > < / T R >
< T R > < T D B G C O L O R = " # c c f f c c " H E I G H T = 1
C O L S P A N = 3 > < / T D > < / T R > < / T A B L E >
< T A B L E B O R D E R = 0 C E L L P A D D I N G = 0 C E L L S P A C I N G = 0
w i d t h = 1 3 8 > < T R > < T D B G C O L O R = " # c c f f c c " W I D T H = 1 > < / T D >
< T D B G C O L O R = " # c c f f c c " > < T A B L E B O R D E R = 0 C E L L P A D D I N G = 5
C E L L S P A C I N G = 0 w i d t h = 1 3 5 > < T R > < T D > < f o n t c o l o r = 4 9 4 9 6 5
f a c e = " V e r d a n a , A r i a l , H e l v e t i c a " s i z e = 1 >
< a h r e f = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / R u l e 7 8 . h t m l " >
< l i > T h e R u l e o f 7 8 & y o u r n e x t l o a n < / a >
< a h r e f = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / R u l e 7 2 . h t m l " >
< l i > T h e R u l e o f 7 2 < / a >
< a h r e f = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / S E C F A S B . h t m l " >
< l i > T h e S E C & t h e F A S B < / a >
< / f o n t > < / T D > < / T R > < / T A B L E > < / T D >
< T D B G C O L O R = " # c c f f c c " W I D T H = 1 > < / T D > < / T R >
< T R > < T D B G C O L O R = " # c c f f c c " H E I G H T = 1
C O L S P A N = 3 > < / T D > < / T R > < / T A B L E >
< t a b l e w i d t h = 1 3 8 b o r d e r = 0 c e l l s p a c i n g = 0 c e l l p a d d i n g = 0 > < T R > < T D
B G C O L O R = " # c c f f c c " H E I G H T = 1 C O L S P A N = 3 > < / T D > < / T R >
< T R > < T D B G C O L O R = # c c f f c c W I D T H = 1 > < / T D >
< T D h e i g h t = 1 3 >
< t a b l e >
< t d w i d t h = " 1 8 0 " b g c o l o r = " # 0 0 0 0 0 0 " h e i g h t = " 2 1 " > < s m a l l > < s t r o n g > < f o n t
f a c e = " V e r d a n a " c o l o r = " # f f c c 9 9 " > < a l i g n = t o p >
I n t e r a c t i v e C o r n e r < / f o n t > < / s t r o n g > < / s m a l l > < / t d > < / t a b l e >
< T D B G C O L O R = " # c c f f c c " W I D T H = 1 > < / T D > < / T R >
< T R > < T D B G C O L O R = " # c c f f c c " H E I G H T = 1
C O L S P A N = 3 > < / T D > < / T R > < / T A B L E >
< T A B L E B O R D E R = 0 C E L L P A D D I N G = 0 C E L L S P A C I N G = 0 h e i g h t = " 1 2 5 "
w i d t h = 1 3 8 > < T R > < T D B G C O L O R = " # c c f f c c " W I D T H = 1 > < / T D >
< T D B G C O L O R = " # c c f f c c " > < T A B L E B O R D E R = 0 C E L L P A D D I N G = 5
C E L L S P A C I N G = 0 w i d t h = 1 3 5 > < T R > < T D > < f o n t c o l o r = 4 9 4 9 6 5
f a c e = " V e r d a n a , A r i a l , H e l v e t i c a " s i z e = 2 >
A n o p e n < a h r e f = ' j a v a s c r i p t : a l e r t ( " O u r F o r u m w i l l b e u p a n d r u n n i n g s o o n . . . . " ) ; ' > f o r u m < / a > f o r A c c o u n t a n t s , A u d i t o r s a n d o t h e r i n t e r e s t e d p a r t i e s t o d i s c u s s m a t t e r s p e r t a i n i n g t o t h e p r o f e s s i o n s .
< b r >
P o s t y o u r i n q u i r i e s o r s e n d y o u r q u e s t i o n s a n d c o m m e n t s t o t h e e d i t o r .
< p >
C h e c k o u t o u r < a h r e f = ' j a v a s c r i p t : a l e r t ( " O u r p o l l s w i l l b e o p e n e d s o o n . . . . " ) ; ' > p o l l s < / a > a n d o t h e r
< a h r e f = ' j a v a s c r i p t : a l e r t ( " I n t e r a c t i v e t o o l s w i l l b e a v a i l a b l e s o o n . . . . " ) ; ' > i n t e r a c t i v e t o o l s < / a > .
< / f o n t > < / T D > < / T R > < / T A B L E > < / T D >
< T D B G C O L O R = " # c c f f c c " W I D T H = 1 > < / T D > < / T R >
< T R > < T D B G C O L O R = " # c c f f c c " H E I G H T = 0
C O L S P A N = 3 > < / T D > < / T R > < / T A B L E >
< T A B L E B O R D E R = 0 C E L L P A D D I N G = 0 C E L L S P A C I N G = 0 h e i g h t = " 4 7 0 "
w i d t h = 1 3 8 > < T R > < T D B G C O L O R = " # c c f f c c " W I D T H = 1 > < / T D >
< T D B G C O L O R = " # c c f f c c " > < T A B L E B O R D E R = 0 C E L L P A D D I N G = 5
C E L L S P A C I N G = 0 h e i g h t = 4 7 0 w i d t h = 1 3 5 > < T R > < T D > < f o n t c o l o r = 4 9 4 9 6 5
f a c e = " V e r d a n a , A r i a l , H e l v e t i c a " s i z e = 2 >
< / f o n t > < / T D > < / T R > < / T A B L E > < / T D >
< T D B G C O L O R = " # c c f f c c " W I D T H = 1 > < / T D > < / T R >
< T R > < T D B G C O L O R = " # c c f f c c " H E I G H T = 0
C O L S P A N = 3 > < / T D > < / T R > < / T A B L E >
< / T A B L E > < / T D > < / T R > < / T A B L E >
< ! - - B e g i n F o o t e r - - >
< h r >
< T A B L E W I D T H = " 7 8 0 " B O R D E R = 0 C E L L P A D D I N G = 0 C E L L S P A C I N G = 0
C O L S P A N = 2 > < T R > < T D a l i g n = c e n t e r > < T A B L E B O R D E R = 0
C E L L P A D D I N G = 0 C E L L S P A C I N G = 0 C O L S P A N = 0 > < T R > < T D > < F O N T
F A C E = " a r i a l , h e l v e t i c a " S I Z E = - 2 >
C o p y r i g h t & c o p y ; 2 0 0 5 A c c o u n t i n g b a s e . c o m & # 1 5 3 ; E n t e r p r i s e . A l l r i g h t s r e s e r v e d .
< A H R E F = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / C o n t a c t u s . h t m l " > F e e d b a c k < / A > | < A
H R E F = " h t t p : / / w w w . A c c o u n t i n g b a s e . c o m / D i s c l a i m e r . h t m l " > D i s c l a i m e r < / A >
< / F O N T >
< / T D > < T D >
< / T D > < / T R > < / T A B L E > < / T D > < / T R > < / T A B L E >
< ! - - E n d F o o t e r - - >
< ! - - m e n u s c r i p t b - - >
< s c r i p t t y p e = " t e x t / j a v a s c r i p t " l a n g u a g e = " j a v a s c r i p t 1 . 2 " s r c = " m e n u . j s " > < / s c r i p t >
< ! - - e n d m e n u s c r i p t b - - >
< / b o d y > < / h t m l >
