updating sorting and limiting of services, improve service dummy content

.vscode/extensions.json

@@ -0,0 +1,3 @@
+{
+  "recommendations": ["esbenp.prettier-vscode", "stylelint.vscode-stylelint"]
+}

.vscode/settings.json

@@ -0,0 +1,19 @@
+{
+  "[json]": {
+    "editor.formatOnSave": true,
+    "editor.defaultFormatter": "esbenp.prettier-vscode"
+  },
+  "[html]": {
+    "editor.formatOnSave": false,
+    "editor.defaultFormatter": "vscode.html-language-features"
+  },
+  "search.exclude": {
+    "**/.git": true,
+    "**/node_modules": true,
+    "**/bower_components": true,
+    "**/tmp": true,
+    "**/_site": true,
+    "**/.jekyll-cache": true
+  },
+  "editor.tabSize": 2
+}

Gemfile

@@ -1,4 +1,5 @@
 source "https://rubygems.org"
 
-gem "jekyll"
+gem "webrick", "~> 1.7"
+gem "jekyll", "~> 4.2"
 gem "jekyll-environment-variables"

README.md

@@ -1,6 +1,6 @@
 # Jekyll Serif Theme
 
-Serif is a modern business theme for Jekyll. It contains multiple content types for a typical business website. The theme is fully responsive, blazing fast and artfully illustrated.
+Serif is a modern business theme for Jekyll. It contains multiple content types for a typical brochure/marketing website. The theme is fully responsive, blazing fast and artfully illustrated.
 
 [Live Demo](https://jekyll-serif.netlify.app/) |
 [Zerostatic Themes](https://www.zerostatic.io)
@@ -17,10 +17,9 @@ Serif is a modern business theme for Jekyll. It contains multiple content types
 - Team (Collection)
 - Features (Data)
 - SCSS
-- Responsive design
+- Beautifully offset illustrations in the hero section, can be substitued with regular images/photos as well
-- Responsive hamburger and slide in menu
+- 100% Responsive design, animated hamburger and mobile slide in menu
-- Bootstrap 4.6
+- Bootstrap 4.6 - **Only the bootstrap grid and utilites are imported by default. If you want to use more of the Boostrap library you can uncomment the `@import` in `style.scss`**
-- Only the bootstrap grid and utilites are imported by default. If you want to use more of the Boostrap library you can uncomment the `@import` in `style.scss`
 - 100/100 Google Lighthouse speed score
 - 100/100 Google Lighthouse seo score
 - 100/100 Google Lighthouse accessibility score
@@ -30,7 +29,6 @@ Serif is a modern business theme for Jekyll. It contains multiple content types
 - Robust example content included
 - Royalty free illustrations included
 
-
 ## Installation
 
 ### Installing Ruby & Jekyll
@@ -68,6 +66,7 @@ Use Netlify to deploy this theme. This theme contains a valid and tested `netlif
 [![Deploy to Netlify](https://www.netlify.com/img/deploy/button.svg)](https://app.netlify.com/start/deploy?repository=https://github.com/zerostaticthemes/jekyll-serif-theme)
 
 ### Github Pages
+
 This theme has been tested to work with Github Pages (and Github Project Pages). When using Github Pages you will need to update the `baseurl` in the `_config.yml` otherwise all the css, images and paths will be broken.
 
 For example the site https://zerostaticthemes.github.io/jekyll-serif-theme would have `baseurl: "/jekyll-serif-theme/"`
@@ -85,9 +84,20 @@ For example the site https://zerostaticthemes.github.io/jekyll-serif-theme would
 - Stock images by Unsplash - https://unsplash.com/
 - Feature icons by Noun Project - https://thenounproject.com/
 
-### Other Jekyll Themes by Zerostatic
+## Support My Work
 
-- [Jekyll Serif](https://github.com/zerostaticthemes/jekyll-serif-theme)
+I've been building open source themes for all the main static site generators for over 4 years now. My premium themes allow me to continue to allocate time to maintain, improve and build new open source themes.
-- [Jekyll Advance](https://www.zerostatic.io/theme/jekyll-advance/)
 
-🇦🇺 **Made in Australia** by Robert Austin - leave a star mate!
+1. Leave a star ⭐🙏🏻
+2. Mention this theme on twitter [@zerostaticio](https://twitter.com/zerostaticio) 📢
+3. Purchase a premium theme 🔥
+
+### All Jekyll Themes by Zerostatic
+
+- [Jekyll Serif (Open Source)](https://www.zerostatic.io/theme/jekyll-serif/)
+- [Jekyll Atlantic (Open Source)](https://www.zerostatic.io/theme/jekyll-atlantic/)
+- [Jekyll Advance (Premium)](https://www.zerostatic.io/theme/jekyll-advance/)
+- [Jekyll Origin (Premium)](https://www.zerostatic.io/theme/jekyll-origin/)
+- [Jekyll Curate (Premium)](https://www.zerostatic.io/theme/jekyll-curate/)
+
+🇦🇺 **Made in Australia** by Robert Austin

_config.yml

@@ -10,9 +10,13 @@ logo:
   desktop_height: "32px"
   desktop_width: "120px"
 
+home: 
+  limit_services: 6
+
 collections:
   services:
     output: true
+    sort_by: weight
   team:
     output: true
 
@@ -29,9 +33,7 @@ defaults:
       layout: "team"
 
 sass:
-  indentWidth: 4
   style: compressed # possible values: nested expanded compact compressed
-  precision: 10
 
 plugins:
   - jekyll-environment-variables

_layouts/home.html

@@ -24,8 +24,8 @@ bodyClass: "page-home"
 <div class="strip">
   <div class="container pt-6 pb-6 pb-md-10">
     <div class="row justify-content-start">
-      {% assign weighted_services = site.services | sort: "weight" %}
+      {% assign limit = site.home.limit_services | default: 6 %}
-      {% for service in weighted_services %}
+      {% for service in site.services limit: limit %}
       <div class="col-12 col-md-4 mb-1">
         <div class="service service-summary">
           <div class="service-content">

_layouts/services.html

@@ -20,8 +20,7 @@ bodyClass: "page-services"
 
 <div class="container pt-6 pb-6">
   <div class="row">
-    {% assign weighted_services = site.services | sort: "weight" %}
+    {% for service in site.services %}
-    {% for service in weighted_services %}
     <div class="col-12 col-md-6 mb-3">
       <div class="service service-summary">
         <div class="service-content">

_services/accounting.md

@@ -1,7 +1,6 @@
 ---
 title: "Accounting"
 date: 2018-11-18T12:33:46+10:00
-featured: true
 weight: 1
 ---
 
@@ -32,50 +31,54 @@ Faithful representation means that the actual effects of the transactions shall
 ## Enhancing Qualitative Characteristics
 
 ### Verifiability
+
 Verifiability implies consensus between the different knowledgeable and independent users of financial information. Such information must be supported by sufficient evidence to follow the principle of objectivity.
 
 ### Comparability
+
 Comparability is the uniform application of accounting methods across entities in the same industry. The principle of consistency is under comparability. Consistency is the uniform application of accounting across points in time within an entity.
 
 ### Understandability
+
 Understandability means that accounting reports should be expressed as clearly as possible and should be understood by those to whom the information is relevant.
 Timeliness: Timeliness implies that financial information must be presented to the users before a decision is to be made.
 
 ---
 
 ## Statement of cash flows
+
 The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance
 
-Cash Inflow | Outflow | Opening Balance
+| Cash Inflow | Outflow   | Opening Balance |
---- | --- | ---
+| ----------- | --------- | --------------- |
-*Monday* | `Tuesday` | **Wednesday**
+| _Monday_    | `Tuesday` | **Wednesday**   |
-1 | 2 | 3
+| 1           | 2         | 3               |
-
 
 **Example 1:** in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen borrowed $20 from Tom. At the end of the month, Ellen bought a pair of shoes for $7. Ellen's cash flow statement for the month of September looks like this:
 
-* Cash inflow: $20
+- Cash inflow: $20
-* Cash outflow:$7
+- Cash outflow:$7
-* Opening balance: $5
+- Opening balance: $5
-* Closing balance: $20 – $7 + $5 = $18
+- Closing balance: $20 – $7 + $5 = $18
 
 **Example 2:** in the beginning of June, WikiTables, a company that buys and resells tables, sold 2 tables. They'd originally bought the tables for $25 each, and sold them at a price of $50 per table. The first table was paid out in cash however the second one was bought in credit terms. WikiTables' cash flow statement for the month of June looks like this:
 
 > **Important:** the cash flow statement only considers the exchange of actual cash, and ignores what the person in question owes or is owed.
 
 ## Statement of financial position (balance sheet)
+
 The balance sheet is the financial statement showing a firm's assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement.
 
 - **fixed assets**
-    - property
+  - property
-    - building
+  - building
-    - equipment (such as factory machinery)
+  - equipment (such as factory machinery)
 - **intangible assets**
-    - copyrights
+  - copyrights
-    - trademarks
+  - trademarks
-    - patents
+  - patents
-        - pending
+    - pending
-        - international
+    - international
 - goodwill
 
 Owner's equity, sometimes referred to as net assets, is represented differently depending on the type of business ownership. Business ownership can be in the form of a sole proprietorship, partnership, or a corporation. For a corporation, the owner's equity portion usually shows common stock, and retained earnings (earnings kept in the company). Retained earnings come from the retained earnings statement, prepared prior to the balance sheet.

_services/business-advisory.md

@@ -1,60 +1,84 @@
 ---
 title: "Business Advisory"
-date: 2018-11-28T15:14:39+10:00
+date: 2018-12-28T15:14:39+10:00
-featured: true
+weight: 4
-weight: 2
 ---
 
-Lorem markdownum, dictis umbrosum dextrum, Lelegeia quamquam distantes pares
+Business advisory is the final tier of the accounting pyramid. Business advisory involves reporting on performance as well as advising on strategic plans, risk assessment, and succession plans.
-ignisque quaerit dederat gemino Aethiopesque [caelo](#inque-ne-collocat)
-ulciscitur est. Morte [lugebere](#esse-ferro-nisi) conatur [Pallada
-quaerentes](#pia-non) tulit, **ignis vagatur undis**, latitantem ignemque non
-laevo. Terras seu favoni tectas movit hunc motuque damno tutoque quattuor. Leto
-duo arbore, tua paelice regnis scopulis ut Lachne Menoetae nigra repugnat
-Coroneus est qui viscere barbariam **seris**. Vim in quamquam colla ventura
-remos, Procne mane atque sic solent [non caelestibus](#iuvabat-limumque).
 
-## Inter pectore totidem
+![Accounting Services](/images/austin-distel-nGc5RT2HmF0-unsplash.jpg)
 
-Presserat [transitque inde](#diversa-iam-inter). Vel montes tum cohors Tityos
+# Objectives
-lassavit nihil oracula exiguo ligatis.
 
-## Novis hunc qua erat caecisque
+Financial accounting and financial reporting are often used as synonyms.
 
-Et Aeneae, nivosos magos, donata in quod cum [terris](#loco-aris), cumque solum,
+1. According to International Financial Reporting Standards: the objective of financial reporting is:
-manibus auro moenibus glaebas. Manus incaluere. Nunc audiat teneat dextra,
+2. To provide financial information that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the reporting entity.
-finivit cui male venit moves! Senior et niger tepido parenti fuit, in ponit
+3. According to the European Accounting Association:
-spectemur et opto speret. Ferum Neptunus tergore.
 
-Nunc erant super: sacra cingebant tandem: rogabam terras, ripa. Cum est scire
+## Relevance
-est increpat, leaena ipsa venae me minus casusve tauri. Poscis sacrorum
-_congerit currus_ Hippotades poenas. Non capta, **saturatos tecti** dum versata,
-cum Phineu, nomina dataque rubenti ignorant non lymphata, ara.
 
-## Naiades latuere rubenti tendere os Phrygum eminus
+Relevance is the capacity of the financial information to influence the decision of its users. The ingredients of relevance are the predictive value and confirmatory value. Materiality is a sub-quality of relevance.
 
-Respondit et tela viae illas saetas prodidit facta novitate, iurare trahitur
+> The ingredients of relevance are the predictive value and confirmatory value.
-morte tecta [pugnabo](#se). Est age, paelicis vestigia tremor capillis carere
-formae ne ait modo. Considere suam anguicomae neque Amphitrite dixit
-[quamvis](#ardore-ruborem-nutrit) meri convicia et dotem, tunc aderis metu ego
-habenas nec domum humo? Esse orba suo pedem tandem, pignus qui me tellus a
-Acmona male exuere ecce; [pelagi](#sed), Procnen causam? Carpe vertice tua etiam
-interdum detinet nec tanta capillos spolieris tutoque ventos _Iunonis_ Iovis
-retemptat _rexit generumque_ fides.
 
-## Statuunt nais inponere tamen duodena aemulus mille
+Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
 
-Feriat humilis recuset parum! Bitumine nati indignatus; longa nec vulnus cognita
+## Faithful Representation
-pondere, incola se non aut, frangitur! Cavis resoluta: ilia ardeat terraeque
-nova, adhuc! Ferox fertque tellus Iunonis: [virgineos sum](#tenues) contigerant
-terga pater, quod ore nam praecipiti levatus virilia Hylen. Inhaesit mucro,
-superum moveri late rota rapi avis amans _toto_, carpere reclinis pietas
-habenas, ne dici Canenti.
 
-1. Induruit huc grave simili
+Faithful representation means that the actual effects of the transactions shall be properly accounted for and reported in the financial statements. The words and numbers must match what really happened in the transaction. The ingredients of faithful representation are completeness, neutrality and free from error.
-2. Praecincti natos
-3. Ad dedit parentem
-4. Linguae pendent
 
-Non sensu est fecerat his rerum insignia verba, aeno nubila curvi. Tutus sibi
+## Enhancing Qualitative Characteristics
-isset; nec non ille vero abstulit, ite est. Digitoque ora ego aethera, comas?
+
+### Verifiability
+
+Verifiability implies consensus between the different knowledgeable and independent users of financial information. Such information must be supported by sufficient evidence to follow the principle of objectivity.
+
+### Comparability
+
+Comparability is the uniform application of accounting methods across entities in the same industry. The principle of consistency is under comparability. Consistency is the uniform application of accounting across points in time within an entity.
+
+### Understandability
+
+Understandability means that accounting reports should be expressed as clearly as possible and should be understood by those to whom the information is relevant.
+Timeliness: Timeliness implies that financial information must be presented to the users before a decision is to be made.
+
+---
+
+## Statement of cash flows
+
+The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance
+
+| Cash Inflow | Outflow   | Opening Balance |
+| ----------- | --------- | --------------- |
+| _Monday_    | `Tuesday` | **Wednesday**   |
+| 1           | 2         | 3               |
+
+**Example 1:** in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen borrowed $20 from Tom. At the end of the month, Ellen bought a pair of shoes for $7. Ellen's cash flow statement for the month of September looks like this:
+
+- Cash inflow: $20
+- Cash outflow:$7
+- Opening balance: $5
+- Closing balance: $20 – $7 + $5 = $18
+
+**Example 2:** in the beginning of June, WikiTables, a company that buys and resells tables, sold 2 tables. They'd originally bought the tables for $25 each, and sold them at a price of $50 per table. The first table was paid out in cash however the second one was bought in credit terms. WikiTables' cash flow statement for the month of June looks like this:
+
+> **Important:** the cash flow statement only considers the exchange of actual cash, and ignores what the person in question owes or is owed.
+
+## Statement of financial position (balance sheet)
+
+The balance sheet is the financial statement showing a firm's assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement.
+
+- **fixed assets**
+  - property
+  - building
+  - equipment (such as factory machinery)
+- **intangible assets**
+  - copyrights
+  - trademarks
+  - patents
+    - pending
+    - international
+- goodwill
+
+Owner's equity, sometimes referred to as net assets, is represented differently depending on the type of business ownership. Business ownership can be in the form of a sole proprietorship, partnership, or a corporation. For a corporation, the owner's equity portion usually shows common stock, and retained earnings (earnings kept in the company). Retained earnings come from the retained earnings statement, prepared prior to the balance sheet.

_services/business-sales.md

@@ -1,49 +1,87 @@
 ---
 title: "Business Sales"
-date: 2018-11-28T15:15:26+10:00
+date: 2019-01-28T15:15:26+10:00
-featured: true
+weight: 2
-weight: 3
 ---
 
 Cyanee nec pedicis positi. Esse et diem forte quoque et ieiunia
 vixque dixit negari _ullis stamina_: trahit. Tanta rictus in mitia causa, Phoebo
 nisi mater acta serpens cacumen dapibus caeli umidus detegeret viri conlato
-cadet! [Ego](#natisque-tot-traiecta) vitis imagine stagna insidias redigentur
+cadet
-petunt dempserat dixisse, pro raptae aut male?
 
-- Dente reponere dixere referre excessitque seque
+![Accounting Services](/images/austin-distel-nGc5RT2HmF0-unsplash.jpg)
-- Tacui si cui inde haec ubi trepidas
-- Coniunx nulla aut
 
-## Geniti facinus praeruptam atris ab manus in
+# Objectives
 
-Properas iubar, mercurio regalis caelo Cerberon tetigisset et pervia, maduere
+Financial accounting and financial reporting are often used as synonyms.
-non _tangere_ tendens corpore sed. Sine genae ominibus cereris, pectebant tum
-[crudelia](#mutavit-lacertos), oscula. Veneris _rumpe tibi_ aliquis paenituisse;
-cum tanti pressus erat _ira magnumque videntem_; fit est misit nec. Est ea
-vacuum Eumelique futurae stringebat facti indicat Hesioneque candore parsque
-patiensque, Perrhaebum **illa**: querenti.
 
-1. Deum sibi poma lacuque fateor
+1. According to International Financial Reporting Standards: the objective of financial reporting is:
-2. Nisi vultibus adspicio totosque gladios a novatrix
+2. To provide financial information that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the reporting entity.
-3. Regna ducebat
+3. According to the European Accounting Association:
 
-_Fuit_ eurus promissaque. Faciemque tibi pectore reditum disiecit iam sede
+## Relevance
-**foret petebatur** atro, tibi fugienti deus abluit illa, **non**.
 
-## Vidit si probetne vertitur
+Relevance is the capacity of the financial information to influence the decision of its users. The ingredients of relevance are the predictive value and confirmatory value. Materiality is a sub-quality of relevance.
 
-In violenta et tamen praeterea populos meorum. Nos carissime Fortuna tellus aevo
+> The ingredients of relevance are the predictive value and confirmatory value.
-vestigia summae? Ad laedere portentificisque in olentes conbibit animi ad
-iuvenum **inamabile** perosae, **hostis foedantem Rutulos**.
 
-1. Augusta exstinctus dempto repperit ut quati enim
+Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
-2. Quae illo sine fatorum
-3. Sub ut Hyadasque specus terraeque coniunx vix
-4. Voce addita est haec
-5. Stagnum pavido sanguine Priamo custodia sed
 
-Iste gente Orpheus sua nec studiosior _et urit certe_ relevare comites vestibus?
+## Faithful Representation
-Digredimur _conbibitur citius induruit_ manes pressique Nyctimenen ille comas
+
-ductae in. Terret solebat misit; gestu erit ora Iunonis sine manus tacuit, carpe
+Faithful representation means that the actual effects of the transactions shall be properly accounted for and reported in the financial statements. The words and numbers must match what really happened in the transaction. The ingredients of faithful representation are completeness, neutrality and free from error.
-motibus; opem baculum.
+
+## Enhancing Qualitative Characteristics
+
+### Verifiability
+
+Verifiability implies consensus between the different knowledgeable and independent users of financial information. Such information must be supported by sufficient evidence to follow the principle of objectivity.
+
+### Comparability
+
+Comparability is the uniform application of accounting methods across entities in the same industry. The principle of consistency is under comparability. Consistency is the uniform application of accounting across points in time within an entity.
+
+### Understandability
+
+Understandability means that accounting reports should be expressed as clearly as possible and should be understood by those to whom the information is relevant.
+Timeliness: Timeliness implies that financial information must be presented to the users before a decision is to be made.
+
+---
+
+## Statement of cash flows
+
+The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance
+
+| Cash Inflow | Outflow   | Opening Balance |
+| ----------- | --------- | --------------- |
+| _Monday_    | `Tuesday` | **Wednesday**   |
+| 1           | 2         | 3               |
+
+**Example 1:** in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen borrowed $20 from Tom. At the end of the month, Ellen bought a pair of shoes for $7. Ellen's cash flow statement for the month of September looks like this:
+
+- Cash inflow: $20
+- Cash outflow:$7
+- Opening balance: $5
+- Closing balance: $20 – $7 + $5 = $18
+
+**Example 2:** in the beginning of June, WikiTables, a company that buys and resells tables, sold 2 tables. They'd originally bought the tables for $25 each, and sold them at a price of $50 per table. The first table was paid out in cash however the second one was bought in credit terms. WikiTables' cash flow statement for the month of June looks like this:
+
+> **Important:** the cash flow statement only considers the exchange of actual cash, and ignores what the person in question owes or is owed.
+
+## Statement of financial position (balance sheet)
+
+The balance sheet is the financial statement showing a firm's assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement.
+
+- **fixed assets**
+  - property
+  - building
+  - equipment (such as factory machinery)
+- **intangible assets**
+  - copyrights
+  - trademarks
+  - patents
+    - pending
+    - international
+- goodwill
+
+Owner's equity, sometimes referred to as net assets, is represented differently depending on the type of business ownership. Business ownership can be in the form of a sole proprietorship, partnership, or a corporation. For a corporation, the owner's equity portion usually shows common stock, and retained earnings (earnings kept in the company). Retained earnings come from the retained earnings statement, prepared prior to the balance sheet.

_services/insurance.md

@@ -0,0 +1,87 @@
+---
+title: "Insurance"
+date: 2019-05-18T12:33:46+10:00
+weight: 7
+---
+
+Lorem markdownum **Achaica revolutaque amore**, penitus puppes nec furit,
+clipeus fatetur, mira inter accedere. Dedit dum raptoresque Oete dolorem
+Cretaeas enim [ipse pectora excusat](#in-poscat) candentibus fertur? Furtiva
+Orontes Erysicthona dona, est per Achille viridi draconis cultis mota milia.
+
+![Accounting Services](/images/austin-distel-nGc5RT2HmF0-unsplash.jpg)
+
+# Objectives
+
+Financial accounting and financial reporting are often used as synonyms.
+
+1. According to International Financial Reporting Standards: the objective of financial reporting is:
+2. To provide financial information that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the reporting entity.
+3. According to the European Accounting Association:
+
+## Relevance
+
+Relevance is the capacity of the financial information to influence the decision of its users. The ingredients of relevance are the predictive value and confirmatory value. Materiality is a sub-quality of relevance.
+
+> The ingredients of relevance are the predictive value and confirmatory value.
+
+Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
+
+## Faithful Representation
+
+Faithful representation means that the actual effects of the transactions shall be properly accounted for and reported in the financial statements. The words and numbers must match what really happened in the transaction. The ingredients of faithful representation are completeness, neutrality and free from error.
+
+## Enhancing Qualitative Characteristics
+
+### Verifiability
+
+Verifiability implies consensus between the different knowledgeable and independent users of financial information. Such information must be supported by sufficient evidence to follow the principle of objectivity.
+
+### Comparability
+
+Comparability is the uniform application of accounting methods across entities in the same industry. The principle of consistency is under comparability. Consistency is the uniform application of accounting across points in time within an entity.
+
+### Understandability
+
+Understandability means that accounting reports should be expressed as clearly as possible and should be understood by those to whom the information is relevant.
+Timeliness: Timeliness implies that financial information must be presented to the users before a decision is to be made.
+
+---
+
+## Statement of cash flows
+
+The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance
+
+| Cash Inflow | Outflow   | Opening Balance |
+| ----------- | --------- | --------------- |
+| _Monday_    | `Tuesday` | **Wednesday**   |
+| 1           | 2         | 3               |
+
+**Example 1:** in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen borrowed $20 from Tom. At the end of the month, Ellen bought a pair of shoes for $7. Ellen's cash flow statement for the month of September looks like this:
+
+- Cash inflow: $20
+- Cash outflow:$7
+- Opening balance: $5
+- Closing balance: $20 – $7 + $5 = $18
+
+**Example 2:** in the beginning of June, WikiTables, a company that buys and resells tables, sold 2 tables. They'd originally bought the tables for $25 each, and sold them at a price of $50 per table. The first table was paid out in cash however the second one was bought in credit terms. WikiTables' cash flow statement for the month of June looks like this:
+
+> **Important:** the cash flow statement only considers the exchange of actual cash, and ignores what the person in question owes or is owed.
+
+## Statement of financial position (balance sheet)
+
+The balance sheet is the financial statement showing a firm's assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement.
+
+- **fixed assets**
+  - property
+  - building
+  - equipment (such as factory machinery)
+- **intangible assets**
+  - copyrights
+  - trademarks
+  - patents
+    - pending
+    - international
+- goodwill
+
+Owner's equity, sometimes referred to as net assets, is represented differently depending on the type of business ownership. Business ownership can be in the form of a sole proprietorship, partnership, or a corporation. For a corporation, the owner's equity portion usually shows common stock, and retained earnings (earnings kept in the company). Retained earnings come from the retained earnings statement, prepared prior to the balance sheet.

_services/mergers.md

@@ -1,52 +1,86 @@
 ---
 title: "Mergers"
-date: 2018-11-28T15:15:34+10:00
+date: 2019-02-28T15:15:34+10:00
-featured: true
+weight: 3
-weight: 4
 ---
 
 Lorem markdownum aequalis strigis. Saetigeri iubeas, vultu huic alvum nondum
 de obside ut laniavit arbor palmis, cum quin. Rupes vetat videndo, armigerae
 crimen habet Priamum nec.
 
-## Ne verba patulosque numen vix libet
+![Accounting Services](/images/austin-distel-nGc5RT2HmF0-unsplash.jpg)
 
-Agitabitur signa lympha; **non lacunae** mox cum tumulis quoque triste dictis.
+# Objectives
-Ignibus inpatiens explorat, te tegens _ferro nocere haud_, et Dulichium tui
-male! Quo sed [fuit flexit et](#vexant-achivi) hic die solido, gloria?
 
-1. Cum det dixit Parcarum qui spemque est
+Financial accounting and financial reporting are often used as synonyms.
-2. Exit ex huic
-3. Quod consiste agitataque claustraque vicina videt lacertis
-4. Loquor videt
-5. Ardua non igne caelesti coniugis cognovi diversorum
-6. Per nunc pariterque saeva vindicet
 
-Locus evicit __loquuntur Tyrrhena omnes__, obstipui pugnabant temptavit Phoco _vati_
+1. According to International Financial Reporting Standards: the objective of financial reporting is:
-dabant deus. Memorata haberet sepulcrales gentisque dum sic, in flumina templa!
+2. To provide financial information that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the reporting entity.
-Se domus passa verum tenebrisque auras nil vix quae quidem, certe videri somnus
+3. According to the European Accounting Association:
-esse iam feres mortis Plurima.
 
-## Postquam tamen
+## Relevance
 
-Et nec ingentem est minus faciunt praecipue posse auctoremque sedes transmittere
+Relevance is the capacity of the financial information to influence the decision of its users. The ingredients of relevance are the predictive value and confirmatory value. Materiality is a sub-quality of relevance.
-et pedes miratur erat animaeque. Tellus admonuit humanam funes, sagittis et
-licet! Inserui quamvis Clymeni.
 
-- Parens est studiisque interea
+> The ingredients of relevance are the predictive value and confirmatory value.
-- Pro istis mediis carnes iste nec imperat
-- Te vocas orat nisi quantumque castra
-- Gestumque crepuscula esse videntur coegit
-- Ambo videtque gerat aquae ferens vagina
-- Adde leviter faciam tetigisse regunt concava in
 
-Superi monilia omnes Cyprio Scylla cibos punica quae succincta pallent de
+Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
-incubat hostes montibus, de moderato efficiet vulnere. Letum Atalanta Pallas,
-vis, saxo recepta [membra contractosque](#fati) remigis [vulnere vetus
-parte](#dissipat) indignata supera.
 
-Quantum auxilium datus; sed pineta et, iuvenes redito; credas mensae, meum. Mane
+## Faithful Representation
-iuro nec est a iamque est vestigia deum chelydri me bene contra, Ausoniae inopem
+
-et eripiat, gnato. Carpit magno Pharsalia concursibus illic caestibus pariter
+Faithful representation means that the actual effects of the transactions shall be properly accounted for and reported in the financial statements. The words and numbers must match what really happened in the transaction. The ingredients of faithful representation are completeness, neutrality and free from error.
-somnus, fortius ante ille. Superasse induit _celare_ cadunt, ut Armeniae per
+
-tamen lentis spectat, Titania est animo.
+## Enhancing Qualitative Characteristics
+
+### Verifiability
+
+Verifiability implies consensus between the different knowledgeable and independent users of financial information. Such information must be supported by sufficient evidence to follow the principle of objectivity.
+
+### Comparability
+
+Comparability is the uniform application of accounting methods across entities in the same industry. The principle of consistency is under comparability. Consistency is the uniform application of accounting across points in time within an entity.
+
+### Understandability
+
+Understandability means that accounting reports should be expressed as clearly as possible and should be understood by those to whom the information is relevant.
+Timeliness: Timeliness implies that financial information must be presented to the users before a decision is to be made.
+
+---
+
+## Statement of cash flows
+
+The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance
+
+| Cash Inflow | Outflow   | Opening Balance |
+| ----------- | --------- | --------------- |
+| _Monday_    | `Tuesday` | **Wednesday**   |
+| 1           | 2         | 3               |
+
+**Example 1:** in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen borrowed $20 from Tom. At the end of the month, Ellen bought a pair of shoes for $7. Ellen's cash flow statement for the month of September looks like this:
+
+- Cash inflow: $20
+- Cash outflow:$7
+- Opening balance: $5
+- Closing balance: $20 – $7 + $5 = $18
+
+**Example 2:** in the beginning of June, WikiTables, a company that buys and resells tables, sold 2 tables. They'd originally bought the tables for $25 each, and sold them at a price of $50 per table. The first table was paid out in cash however the second one was bought in credit terms. WikiTables' cash flow statement for the month of June looks like this:
+
+> **Important:** the cash flow statement only considers the exchange of actual cash, and ignores what the person in question owes or is owed.
+
+## Statement of financial position (balance sheet)
+
+The balance sheet is the financial statement showing a firm's assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement.
+
+- **fixed assets**
+  - property
+  - building
+  - equipment (such as factory machinery)
+- **intangible assets**
+  - copyrights
+  - trademarks
+  - patents
+    - pending
+    - international
+- goodwill
+
+Owner's equity, sometimes referred to as net assets, is represented differently depending on the type of business ownership. Business ownership can be in the form of a sole proprietorship, partnership, or a corporation. For a corporation, the owner's equity portion usually shows common stock, and retained earnings (earnings kept in the company). Retained earnings come from the retained earnings statement, prepared prior to the balance sheet.

_services/superannuation.md

@@ -1,53 +1,86 @@
 ---
 title: "Superannuation"
-date: 2018-11-28T15:14:54+10:00
+date: 2019-03-28T15:14:54+10:00
-featured: true
 weight: 5
-layout: service
 ---
 
 Lorem markdownum aequalis strigis. Saetigeri iubeas, vultu huic alvum nondum
 de obside ut laniavit arbor palmis, cum quin. Rupes vetat videndo, armigerae
 crimen habet Priamum nec.
 
-## Ne verba patulosque numen vix libet
+![Accounting Services](/images/austin-distel-nGc5RT2HmF0-unsplash.jpg)
 
-Agitabitur signa lympha; non lacunae, mox cum tumulis quoque triste dictis.
+# Objectives
-Ignibus inpatiens explorat, te tegens _ferro nocere haud_, et Dulichium tui
-male! Quo sed [fuit flexit et](#vexant-achivi) hic die solido, gloria?
 
-1. Cum det dixit Parcarum qui spemque est
+Financial accounting and financial reporting are often used as synonyms.
-2. Exit ex huic
-3. Quod consiste agitataque claustraque vicina videt lacertis
-4. Loquor videt
-5. Ardua non igne caelesti coniugis cognovi diversorum
-6. Per nunc pariterque saeva vindicet
 
-Locus evicit loquuntur Tyrrhena omnes, obstipui pugnabant temptavit Phoco _vati_
+1. According to International Financial Reporting Standards: the objective of financial reporting is:
-dabant deus. Memorata haberet sepulcrales gentisque dum sic, in flumina templa!
+2. To provide financial information that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the reporting entity.
-Se domus passa verum tenebrisque auras nil vix quae quidem, certe videri somnus
+3. According to the European Accounting Association:
-esse iam feres mortis Plurima.
 
-## Postquam tamen
+## Relevance
 
-Et nec ingentem est minus faciunt praecipue posse auctoremque sedes transmittere
+Relevance is the capacity of the financial information to influence the decision of its users. The ingredients of relevance are the predictive value and confirmatory value. Materiality is a sub-quality of relevance.
-et pedes miratur erat animaeque. Tellus admonuit humanam funes, sagittis et
-licet! Inserui quamvis Clymeni.
 
-- Parens est studiisque interea
+> The ingredients of relevance are the predictive value and confirmatory value.
-- Pro istis mediis carnes iste nec imperat
-- Te vocas orat nisi quantumque castra
-- Gestumque crepuscula esse videntur coegit
-- Ambo videtque gerat aquae ferens vagina
-- Adde leviter faciam tetigisse regunt concava in
 
-Superi monilia omnes Cyprio Scylla cibos punica quae succincta pallent de
+Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
-incubat hostes montibus, de moderato efficiet vulnere. Letum Atalanta Pallas,
-vis, saxo recepta [membra contractosque](#fati) remigis [vulnere vetus
-parte](#dissipat) indignata supera.
 
-Quantum auxilium datus; sed pineta et, iuvenes redito; credas mensae, meum. Mane
+## Faithful Representation
-iuro nec est a iamque est vestigia deum chelydri me bene contra, Ausoniae inopem
+
-et eripiat, gnato. Carpit magno Pharsalia concursibus illic caestibus pariter
+Faithful representation means that the actual effects of the transactions shall be properly accounted for and reported in the financial statements. The words and numbers must match what really happened in the transaction. The ingredients of faithful representation are completeness, neutrality and free from error.
-somnus, fortius ante ille. Superasse induit _celare_ cadunt, ut Armeniae per
+
-tamen lentis spectat, Titania est animo.
+## Enhancing Qualitative Characteristics
+
+### Verifiability
+
+Verifiability implies consensus between the different knowledgeable and independent users of financial information. Such information must be supported by sufficient evidence to follow the principle of objectivity.
+
+### Comparability
+
+Comparability is the uniform application of accounting methods across entities in the same industry. The principle of consistency is under comparability. Consistency is the uniform application of accounting across points in time within an entity.
+
+### Understandability
+
+Understandability means that accounting reports should be expressed as clearly as possible and should be understood by those to whom the information is relevant.
+Timeliness: Timeliness implies that financial information must be presented to the users before a decision is to be made.
+
+---
+
+## Statement of cash flows
+
+The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance
+
+| Cash Inflow | Outflow   | Opening Balance |
+| ----------- | --------- | --------------- |
+| _Monday_    | `Tuesday` | **Wednesday**   |
+| 1           | 2         | 3               |
+
+**Example 1:** in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen borrowed $20 from Tom. At the end of the month, Ellen bought a pair of shoes for $7. Ellen's cash flow statement for the month of September looks like this:
+
+- Cash inflow: $20
+- Cash outflow:$7
+- Opening balance: $5
+- Closing balance: $20 – $7 + $5 = $18
+
+**Example 2:** in the beginning of June, WikiTables, a company that buys and resells tables, sold 2 tables. They'd originally bought the tables for $25 each, and sold them at a price of $50 per table. The first table was paid out in cash however the second one was bought in credit terms. WikiTables' cash flow statement for the month of June looks like this:
+
+> **Important:** the cash flow statement only considers the exchange of actual cash, and ignores what the person in question owes or is owed.
+
+## Statement of financial position (balance sheet)
+
+The balance sheet is the financial statement showing a firm's assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement.
+
+- **fixed assets**
+  - property
+  - building
+  - equipment (such as factory machinery)
+- **intangible assets**
+  - copyrights
+  - trademarks
+  - patents
+    - pending
+    - international
+- goodwill
+
+Owner's equity, sometimes referred to as net assets, is represented differently depending on the type of business ownership. Business ownership can be in the form of a sole proprietorship, partnership, or a corporation. For a corporation, the owner's equity portion usually shows common stock, and retained earnings (earnings kept in the company). Retained earnings come from the retained earnings statement, prepared prior to the balance sheet.

_services/tax-preperation.md

@@ -1,9 +1,7 @@
 ---
 title: "Tax Preperation"
-date: 2018-11-18T12:33:46+10:00
+date: 2019-04-18T12:33:46+10:00
-featured: true
 weight: 6
-layout: service
 ---
 
 Lorem markdownum **Achaica revolutaque amore**, penitus puppes nec furit,
@@ -11,36 +9,79 @@ clipeus fatetur, mira inter accedere. Dedit dum raptoresque Oete dolorem
 Cretaeas enim [ipse pectora excusat](#in-poscat) candentibus fertur? Furtiva
 Orontes Erysicthona dona, est per Achille viridi draconis cultis mota milia.
 
-- Nata perque
+![Accounting Services](/images/austin-distel-nGc5RT2HmF0-unsplash.jpg)
-- Et ferrugine laedam
-- Cedere tandem Atlante maiestas Italicis ut forma
 
-Levat austroque ilia castos, postquam petit confessis ad caput, ille rerum
+# Objectives
-precor facitote nubemque. Potuit Celadon Martem?
 
-1. Imagine Assaracus victori petet femina mea haustos
+Financial accounting and financial reporting are often used as synonyms.
-2. Sicaniam quibus agro magni
-3. In utque Troica pedum caelestia hunc tempto
-4. Gregibus certare tamen turbatque qui
 
-## Patulis Veneris est expulit adversaque magnum mediaque
+1. According to International Financial Reporting Standards: the objective of financial reporting is:
+2. To provide financial information that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the reporting entity.
+3. According to the European Accounting Association:
 
-Omnis est signa cum nec inplevit vivit et insania Orpheu, an abit. Nimbi
+## Relevance
-subversaque et micant suumque, tibi ipse; sed. **Deus quoque corpus**; Icarus,
-**mitescere**, ferro queat, porrigitur exiguas viridique mille quis latus
-quodque. Non una genuisse ullis efficiet ad corpore nunc mentesque praestant?
 
-_Diduxit manibus_ anguis contraxit, suas et lacus nec soceri fores alis nec,
+Relevance is the capacity of the financial information to influence the decision of its users. The ingredients of relevance are the predictive value and confirmatory value. Materiality is a sub-quality of relevance.
-nec! Data pater Perseu minanti animam operitur illa dolorem.
 
-Cursus suis _amplectitur inbutum retractat_ te tempora [deducere
+> The ingredients of relevance are the predictive value and confirmatory value.
-mille](#miles-deceat-adunca) cessastis alatur primoque. Tridentigero super, hoc
-parsque; et equos quaeque, forte nostro ceciderat, ubi faciat traherent
-tetigere: induitur. Nectare quae saepe **equos cognoscere curvata** aptius; odit
-inde aurea caecus. Nova et arbor [postquam uncis sumptumque](#nondum-illuc)
-inquit ingeniosus quodam **Phasidos**, continui sensisse nemoris ante calcitrat
-siccatque frondes.
 
-Fugiunt madentes postis, tangit colorem raptores munera, ferox tueri postquam
+Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
-formosus servat potui. Luce ebur, pulcherrimus plus tradere! _Quam perque
+
-semper_?
+## Faithful Representation
+
+Faithful representation means that the actual effects of the transactions shall be properly accounted for and reported in the financial statements. The words and numbers must match what really happened in the transaction. The ingredients of faithful representation are completeness, neutrality and free from error.
+
+## Enhancing Qualitative Characteristics
+
+### Verifiability
+
+Verifiability implies consensus between the different knowledgeable and independent users of financial information. Such information must be supported by sufficient evidence to follow the principle of objectivity.
+
+### Comparability
+
+Comparability is the uniform application of accounting methods across entities in the same industry. The principle of consistency is under comparability. Consistency is the uniform application of accounting across points in time within an entity.
+
+### Understandability
+
+Understandability means that accounting reports should be expressed as clearly as possible and should be understood by those to whom the information is relevant.
+Timeliness: Timeliness implies that financial information must be presented to the users before a decision is to be made.
+
+---
+
+## Statement of cash flows
+
+The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance
+
+| Cash Inflow | Outflow   | Opening Balance |
+| ----------- | --------- | --------------- |
+| _Monday_    | `Tuesday` | **Wednesday**   |
+| 1           | 2         | 3               |
+
+**Example 1:** in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen borrowed $20 from Tom. At the end of the month, Ellen bought a pair of shoes for $7. Ellen's cash flow statement for the month of September looks like this:
+
+- Cash inflow: $20
+- Cash outflow:$7
+- Opening balance: $5
+- Closing balance: $20 – $7 + $5 = $18
+
+**Example 2:** in the beginning of June, WikiTables, a company that buys and resells tables, sold 2 tables. They'd originally bought the tables for $25 each, and sold them at a price of $50 per table. The first table was paid out in cash however the second one was bought in credit terms. WikiTables' cash flow statement for the month of June looks like this:
+
+> **Important:** the cash flow statement only considers the exchange of actual cash, and ignores what the person in question owes or is owed.
+
+## Statement of financial position (balance sheet)
+
+The balance sheet is the financial statement showing a firm's assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement.
+
+- **fixed assets**
+  - property
+  - building
+  - equipment (such as factory machinery)
+- **intangible assets**
+  - copyrights
+  - trademarks
+  - patents
+    - pending
+    - international
+- goodwill
+
+Owner's equity, sometimes referred to as net assets, is represented differently depending on the type of business ownership. Business ownership can be in the form of a sole proprietorship, partnership, or a corporation. For a corporation, the owner's equity portion usually shows common stock, and retained earnings (earnings kept in the company). Retained earnings come from the retained earnings statement, prepared prior to the balance sheet.

_services/wealth-management.md

@@ -0,0 +1,87 @@
+---
+title: "Wealth Management"
+date: 2019-06-18T12:33:46+10:00
+weight: 8
+---
+
+Lorem markdownum **Achaica revolutaque amore**, penitus puppes nec furit,
+clipeus fatetur, mira inter accedere. Dedit dum raptoresque Oete dolorem
+Cretaeas enim [ipse pectora excusat](#in-poscat) candentibus fertur? Furtiva
+Orontes Erysicthona dona, est per Achille viridi draconis cultis mota milia.
+
+![Accounting Services](/images/austin-distel-nGc5RT2HmF0-unsplash.jpg)
+
+# Objectives
+
+Financial accounting and financial reporting are often used as synonyms.
+
+1. According to International Financial Reporting Standards: the objective of financial reporting is:
+2. To provide financial information that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the reporting entity.
+3. According to the European Accounting Association:
+
+## Relevance
+
+Relevance is the capacity of the financial information to influence the decision of its users. The ingredients of relevance are the predictive value and confirmatory value. Materiality is a sub-quality of relevance.
+
+> The ingredients of relevance are the predictive value and confirmatory value.
+
+Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
+
+## Faithful Representation
+
+Faithful representation means that the actual effects of the transactions shall be properly accounted for and reported in the financial statements. The words and numbers must match what really happened in the transaction. The ingredients of faithful representation are completeness, neutrality and free from error.
+
+## Enhancing Qualitative Characteristics
+
+### Verifiability
+
+Verifiability implies consensus between the different knowledgeable and independent users of financial information. Such information must be supported by sufficient evidence to follow the principle of objectivity.
+
+### Comparability
+
+Comparability is the uniform application of accounting methods across entities in the same industry. The principle of consistency is under comparability. Consistency is the uniform application of accounting across points in time within an entity.
+
+### Understandability
+
+Understandability means that accounting reports should be expressed as clearly as possible and should be understood by those to whom the information is relevant.
+Timeliness: Timeliness implies that financial information must be presented to the users before a decision is to be made.
+
+---
+
+## Statement of cash flows
+
+The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance
+
+| Cash Inflow | Outflow   | Opening Balance |
+| ----------- | --------- | --------------- |
+| _Monday_    | `Tuesday` | **Wednesday**   |
+| 1           | 2         | 3               |
+
+**Example 1:** in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen borrowed $20 from Tom. At the end of the month, Ellen bought a pair of shoes for $7. Ellen's cash flow statement for the month of September looks like this:
+
+- Cash inflow: $20
+- Cash outflow:$7
+- Opening balance: $5
+- Closing balance: $20 – $7 + $5 = $18
+
+**Example 2:** in the beginning of June, WikiTables, a company that buys and resells tables, sold 2 tables. They'd originally bought the tables for $25 each, and sold them at a price of $50 per table. The first table was paid out in cash however the second one was bought in credit terms. WikiTables' cash flow statement for the month of June looks like this:
+
+> **Important:** the cash flow statement only considers the exchange of actual cash, and ignores what the person in question owes or is owed.
+
+## Statement of financial position (balance sheet)
+
+The balance sheet is the financial statement showing a firm's assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement.
+
+- **fixed assets**
+  - property
+  - building
+  - equipment (such as factory machinery)
+- **intangible assets**
+  - copyrights
+  - trademarks
+  - patents
+    - pending
+    - international
+- goodwill
+
+Owner's equity, sometimes referred to as net assets, is represented differently depending on the type of business ownership. Business ownership can be in the form of a sole proprietorship, partnership, or a corporation. For a corporation, the owner's equity portion usually shows common stock, and retained earnings (earnings kept in the company). Retained earnings come from the retained earnings statement, prepared prior to the balance sheet.

_team/bill-mcdonald.md

@@ -1,12 +1,10 @@
 ---
 title: "Bill McDonald"
 date: 2018-11-19T10:47:58+10:00
-draft: false
 image: "images/team/nonsap-visuals-kMJp7620W6U-unsplash.jpg"
 jobtitle: "Graphic Designer"
 linkedinurl: ""
 weight: 7
-layout: team
 ---
 
 Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat.

_team/mike-vance.md

@@ -1,7 +1,6 @@
 ---
 title: "Mike Vance"
 date: 2018-12-20T13:44:30+10:00
-draft: false
 image: "images/team/joseph-gonzalez-399972-unsplash.jpg"
 jobtitle: "Art Director"
 linkedinurl: ""

_team/peter-van-eijk.md

@@ -1,13 +1,11 @@
 ---
 title: "Peter Van Eijk"
 date: 2018-11-19T10:47:58+10:00
-draft: false
 image: "images/team/peter-van-eijk-711986-unsplash.jpg"
 jobtitle: "Director"
 linkedinurl: "https://www.linkedin.com/"
 promoted: true
 weight: 1
-layout: team
 ---
 
 Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat.

_team/robert-johnson.md

@@ -1,7 +1,6 @@
 ---
 title: "Robert Johnson"
 date: 2018-12-20T13:44:23+10:00
-draft: false
 image: "images/team/vince-fleming-613817-unsplash.jpg"
 jobtitle: "Developer"
 linkedinurl: "https://www.linkedin.com/"

_team/sage-kirk.md

@@ -1,7 +1,6 @@
 ---
 title: "Sage Kirk"
 date: 2018-11-19T10:47:58+10:00
-draft: false
 image: "images/team/sage-kirk-485982-unsplash.jpg"
 jobtitle: "Accounting Partner"
 linkedinurl: "https://www.linkedin.com/example2"

_team/susan-shelton.md

@@ -1,7 +1,6 @@
 ---
 title: "Susan Shelton"
 date: 2018-12-20T13:45:06+10:00
-draft: false
 image: "images/team/cristian-newman-94319-unsplash.jpg"
 jobtitle: "Developer"
 weight: 5

_team/tamara-ells.md

@@ -1,7 +1,6 @@
 ---
 title: "Tamara Ells"
 date: 2018-12-20T13:44:55+10:00
-draft: false
 image: "images/team/michael-dam-258165-unsplash.jpg"
 jobtitle: "UI Designer"
 weight: 4

about.md

@@ -9,44 +9,79 @@ Lorem markdownum aequalis strigis. _Saetigeri iubeas_, vultu huic alvum nondum
 de obside ut laniavit arbor palmis, cum quin. Rupes vetat videndo, armigerae
 crimen habet Priamum nec.
 
-## Ne verba patulosque numen vix libet
+![Accounting Services](/images/thom-holmes-Lrfw0U_o9I0-unsplash.jpg)
 
-Agitabitur signa lympha; non lacunae, mox cum tumulis quoque triste dictis.
+# Objectives
-Ignibus inpatiens explorat, te tegens _ferro nocere haud_, et Dulichium tui
-male! Quo sed [fuit flexit et](#vexant-achivi) hic die solido, gloria?
 
-1. Cum det dixit Parcarum qui spemque est
+Financial accounting and financial reporting are often used as synonyms.
-2. Exit ex huic
-3. Quod consiste agitataque claustraque vicina videt lacertis
-4. Loquor videt
-5. Ardua non igne caelesti coniugis cognovi diversorum
-6. Per nunc pariterque saeva vindicet
 
-Locus evicit loquuntur Tyrrhena omnes, obstipui pugnabant temptavit Phoco _vati_
+1. According to International Financial Reporting Standards: the objective of financial reporting is:
-dabant deus. Memorata haberet sepulcrales gentisque dum sic, in flumina templa!
+2. To provide financial information that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the reporting entity.
-Se domus passa verum tenebrisque auras nil vix quae quidem, certe videri somnus
+3. According to the European Accounting Association:
-esse iam feres mortis Plurima.
 
-## Postquam tamen
+## Relevance
 
-Et nec ingentem est minus faciunt praecipue posse auctoremque sedes transmittere
+Relevance is the capacity of the financial information to influence the decision of its users. The ingredients of relevance are the predictive value and confirmatory value. Materiality is a sub-quality of relevance.
-et pedes miratur erat animaeque. Tellus admonuit humanam funes, sagittis et
-licet! Inserui quamvis Clymeni.
 
-- Parens est studiisque interea
+> The ingredients of relevance are the predictive value and confirmatory value.
-- Pro istis mediis carnes iste nec imperat
-- Te vocas orat nisi quantumque castra
-- Gestumque crepuscula esse videntur coegit
-- Ambo videtque gerat aquae ferens vagina
-- Adde leviter faciam tetigisse regunt concava in
 
-Superi monilia omnes Cyprio Scylla cibos punica quae succincta pallent de
+Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
-incubat hostes montibus, de moderato efficiet vulnere. Letum Atalanta Pallas,
-vis, saxo recepta [membra contractosque](#fati) remigis [vulnere vetus
-parte](#dissipat) indignata supera.
 
-Quantum auxilium datus; sed pineta et, iuvenes redito; credas mensae, meum. Mane
+## Faithful Representation
-iuro nec est a iamque est vestigia deum chelydri me bene contra, Ausoniae inopem
+
-et eripiat, gnato. Carpit magno Pharsalia concursibus illic caestibus pariter
+Faithful representation means that the actual effects of the transactions shall be properly accounted for and reported in the financial statements. The words and numbers must match what really happened in the transaction. The ingredients of faithful representation are completeness, neutrality and free from error.
-somnus, fortius ante ille. Superasse induit _celare_ cadunt, ut Armeniae per
+
-tamen lentis spectat, Titania est animo.
+## Enhancing Qualitative Characteristics
+
+### Verifiability
+
+Verifiability implies consensus between the different knowledgeable and independent users of financial information. Such information must be supported by sufficient evidence to follow the principle of objectivity.
+
+### Comparability
+
+Comparability is the uniform application of accounting methods across entities in the same industry. The principle of consistency is under comparability. Consistency is the uniform application of accounting across points in time within an entity.
+
+### Understandability
+
+Understandability means that accounting reports should be expressed as clearly as possible and should be understood by those to whom the information is relevant.
+Timeliness: Timeliness implies that financial information must be presented to the users before a decision is to be made.
+
+---
+
+## Statement of cash flows
+
+The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance
+
+| Cash Inflow | Outflow   | Opening Balance |
+| ----------- | --------- | --------------- |
+| _Monday_    | `Tuesday` | **Wednesday**   |
+| 1           | 2         | 3               |
+
+**Example 1:** in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen borrowed $20 from Tom. At the end of the month, Ellen bought a pair of shoes for $7. Ellen's cash flow statement for the month of September looks like this:
+
+- Cash inflow: $20
+- Cash outflow:$7
+- Opening balance: $5
+- Closing balance: $20 – $7 + $5 = $18
+
+**Example 2:** in the beginning of June, WikiTables, a company that buys and resells tables, sold 2 tables. They'd originally bought the tables for $25 each, and sold them at a price of $50 per table. The first table was paid out in cash however the second one was bought in credit terms. WikiTables' cash flow statement for the month of June looks like this:
+
+> **Important:** the cash flow statement only considers the exchange of actual cash, and ignores what the person in question owes or is owed.
+
+## Statement of financial position (balance sheet)
+
+The balance sheet is the financial statement showing a firm's assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement.
+
+- **fixed assets**
+  - property
+  - building
+  - equipment (such as factory machinery)
+- **intangible assets**
+  - copyrights
+  - trademarks
+  - patents
+    - pending
+    - international
+- goodwill
+
+Owner's equity, sometimes referred to as net assets, is represented differently depending on the type of business ownership. Business ownership can be in the form of a sole proprietorship, partnership, or a corporation. For a corporation, the owner's equity portion usually shows common stock, and retained earnings (earnings kept in the company). Retained earnings come from the retained earnings statement, prepared prior to the balance sheet.

stackbit.yaml

@@ -1,287 +0,0 @@
-stackbitVersion: ~0.3.0
-ssgName: jekyll
-ssgVersion: "4.1"
-buildCommand: bundle exec jekyll build
-publishDir: "_site"
-staticDir: "assets"
-uploadDir: "images"
-dataDir: "_data"
-pagesDir: ""
-pageLayoutKey: null
-logicFields:
-  - service.weight
-  - team.weight
-models:
-  config:
-    type: config
-    label: Config
-    fields:
-      - type: string
-        name: title
-        required: true
-      - type: string
-        name: baseurl
-        hidden: true
-      - type: string
-        name: permalink
-        hidden: true
-  home:
-    type: page
-    label: Homepage
-    file: index.md
-    singleInstance: true
-    fields:
-      - type: string
-        name: title
-        required: true
-      - type: string
-        name: description
-      - type: image
-        name: intro_image
-        label: Intro Image
-        description: Image displayed at in the pages intro section
-      - type: boolean
-        name: intro_image_absolute
-        label: Overflow intro image
-        description: Should the image overflow or be contained
-      - type: boolean
-        name: intro_image_hide_on_mobile
-        label: Hide the intro image on mobile
-        description: Hide the intro image on mobile screen sizes
-      - type: boolean
-        name: show_call_box
-        label: Show Call Box
-        description: Show contact info on homepage?
-      - type: datetime
-        name: date
-        label: Date
-      - type: string
-        name: bodyClass
-      - type: string
-        name: layout
-        default: "home"
-        hidden: true
-  services:
-    type: page
-    label: Services
-    file: services.md
-    singleInstance: true
-    fields:
-      - type: string
-        name: title
-        label: Title
-      - type: string
-        name: layout
-        label: Layout
-      - type: string
-        name: collection
-        label: Collection
-      - type: image
-        name: intro_image
-        label: Intro Image
-      - type: boolean
-        name: intro_image_absolute
-        label: Intro Image Absolute
-      - type: boolean
-        name: intro_image_hide_on_mobile
-        label: Intro Image Hide On Mobile
-  teams:
-    type: page
-    label: Teams
-    file: team.md
-    singleInstance: true
-    fields:
-      - type: string
-        name: title
-        label: Title
-      - type: string
-        name: layout
-        label: Layout
-      - type: string
-        name: permalink
-        label: Permalink
-      - type: boolean
-        name: intro_image_absolute
-        label: Intro Image Absolute
-      - type: boolean
-        name: intro_image_hide_on_mobile
-        label: Intro Image Hide On Mobile
-  basicpage:
-    type: page
-    label: Basic Page
-    match: "*.md"
-    exclude: index.md
-    fields:
-      - type: string
-        name: title
-      - type: datetime
-        name: date
-        label: Date
-      - type: string
-        name: bodyClass
-      - type: enum
-        name: layout
-        options:
-          - label: page
-            value: page
-          - label: contact
-            value: contact
-  service:
-    type: page
-    label: Service
-    folder: _services
-    match: "*"
-    fields:
-      - type: string
-        name: title
-        label: Title
-      - type: datetime
-        name: date
-        label: Date
-      - type: boolean
-        name: featured
-        label: Featured
-      - type: number
-        name: weight
-        label: Weight
-        subtype: int
-      - type: enum
-        name: layout
-        options:
-          - label: service
-            value: service
-  team:
-    type: page
-    label: Team
-    folder: _team
-    fields:
-      - type: string
-        name: title
-        label: Title
-      - type: datetime
-        name: date
-        label: Date
-      - type: boolean
-        name: draft
-        label: Draft
-      - type: image
-        name: image
-        label: Image
-      - type: string
-        name: jobtitle
-      - type: string
-        name: linkedinurl
-      - type: number
-        name: weight
-        label: Weight
-        subtype: int
-      - type: string
-        name: layout
-        label: Layout
-        hidden: true
-        default: team
-      - type: boolean
-        name: promoted
-        label: Promoted
-  contact:
-    type: data
-    label: Contact
-    file: contact.yml
-    fields:
-      - type: string
-        name: email
-        label: Email
-      - type: string
-        name: phone
-        label: Phone
-      - type: string
-        name: contact_button_link
-        label: Contact Button Link
-  features:
-    type: data
-    label: Features
-    file: features.json
-    isList: true
-    items:
-      type: object
-      fields:
-        - type: string
-          name: title
-          label: Title
-        - type: string
-          name: description
-          label: Description
-        - type: image
-          name: image
-          label: Image
-  menus:
-    type: data
-    label: Menus
-    file: menus.yml
-    fields:
-      - type: list
-        name: main
-        label: Main
-        items:
-          type: object
-          fields:
-            - type: string
-              name: name
-              label: Name
-            - type: string
-              name: url
-              label: Url
-            - type: number
-              name: weight
-              label: Weight
-              subtype: int
-      - type: list
-        name: footer
-        label: Footer
-        items:
-          type: object
-          fields:
-            - type: string
-              name: name
-              label: Name
-            - type: string
-              name: url
-              label: Url
-            - type: number
-              name: weight
-              label: Weight
-              subtype: int
-  seo:
-    type: data
-    label: Seo
-    file: seo.yml
-    fields:
-      - type: string
-        name: google_analytics_id
-        label: Google Analytics Id
-      - type: string
-        name: meta_twitter_site
-        label: Meta Twitter Site
-      - type: string
-        name: meta_twitter_creator
-        label: Meta Twitter Creator
-      - type: markdown
-        name: copyright_text
-        label: Copyright Text
-  social:
-    type: data
-    label: Social
-    file: social.json
-    isList: true
-    items:
-      type: object
-      fields:
-        - type: string
-          name: name
-          label: Name
-        - type: string
-          name: link
-          label: Link
-        - type: image
-          name: image
-          label: Image