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Diff for /pta/pta-accounts.5 between version 1.3 and 1.4

version 1.3, 2020/10/04 13:00:24 version 1.4, 2020/10/04 13:50:48
Line 121  In the case of assets, these are values available to t
Line 121  In the case of assets, these are values available to t
 or legal person doing the bookkeeping, no matter who ultimately  or legal person doing the bookkeeping, no matter who ultimately
 owns them, like cash in the wallet or goods on the shelf,  owns them, like cash in the wallet or goods on the shelf,
 even if some of the goods have been bought on credit.  even if some of the goods have been bought on credit.
 Assets are classified accourding to the physical or legal form  Assets are classified according to the physical or legal form
 they currently take.  they currently take.
 .Pp  .Pp
 The sums of assets always equals the sum of equity and liabilities,  The sums of assets always equals the sum of equity and liabilities,
 but in the case of equity and liabilites, this same sum is  but in the case of equity and liabilities, this same sum is
 subdivided according to who actually owns the values, and in which  subdivided according to who actually owns the values, and in which
 legal form, no matter in which physical form the value is currently  legal form, no matter in which physical form the value is currently
 available.  available.
Line 144  or even more specifically, changes of retained earning
Line 144  or even more specifically, changes of retained earning
 Revenues represent increases of equity;  Revenues represent increases of equity;
 expenses represent decreases of equity.  expenses represent decreases of equity.
 .Pp  .Pp
 For example, buying an apple and eatiing it is an expense,  For example, buying an apple and eating it is an expense,
 reducing equity.  reducing equity.
 On the other hand, buying twenty boxes of apples and displaying  On the other hand, buying twenty boxes of apples and displaying
 them for sale in a shop is not an expense  them for sale in a shop is not an expense

Legend:
Removed from v.1.3  
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  Added in v.1.4

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