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Predictive Analytics","\u002Fen\u002Fbusiness-analytics\u002F02-predictive","en\u002Fbusiness-analytics\u002F02-predictive\u002Findex",[343,344,348,352,356,360,364],{"title":339,"path":340,"stem":341,"sidebar":12},{"title":345,"path":346,"stem":347,"sidebar":12},"Validation, Baselines and Leakage","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F09-validation-leakage","en\u002Fbusiness-analytics\u002F02-predictive\u002F09-validation-leakage",{"title":349,"path":350,"stem":351,"sidebar":12},"Regression and Forecasting","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F10-regression-forecasting","en\u002Fbusiness-analytics\u002F02-predictive\u002F10-regression-forecasting",{"title":353,"path":354,"stem":355,"sidebar":12},"Classification and Calibration","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F11-classification-calibration","en\u002Fbusiness-analytics\u002F02-predictive\u002F11-classification-calibration",{"title":357,"path":358,"stem":359,"sidebar":12},"Trees and Ensembles","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F12-trees-ensembles","en\u002Fbusiness-analytics\u002F02-predictive\u002F12-trees-ensembles",{"title":361,"path":362,"stem":363,"sidebar":12},"Decision Metrics and Thresholds","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F13-decision-metrics-thresholds","en\u002Fbusiness-analytics\u002F02-predictive\u002F13-decision-metrics-thresholds",{"title":365,"path":366,"stem":367,"sidebar":12},"Explainability, Monitoring and Drift","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F14-explainability-drift","en\u002Fbusiness-analytics\u002F02-predictive\u002F14-explainability-drift",{"title":369,"path":370,"stem":371,"children":372,"sidebar":12},"3. Prescriptive Analytics","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive","en\u002Fbusiness-analytics\u002F03-prescriptive\u002Findex",[373,374,378,382,386,390,394],{"title":369,"path":370,"stem":371,"sidebar":12},{"title":375,"path":376,"stem":377,"sidebar":12},"Decision-Making under Uncertainty","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F15-decision-uncertainty","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F15-decision-uncertainty",{"title":379,"path":380,"stem":381,"sidebar":12},"Linear Optimisation","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F16-linear-optimization","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F16-linear-optimization",{"title":383,"path":384,"stem":385,"sidebar":12},"Inventory and Allocation","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F17-inventory-allocation","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F17-inventory-allocation",{"title":387,"path":388,"stem":389,"sidebar":12},"Queueing and Simulation","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F18-queueing-simulation","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F18-queueing-simulation",{"title":391,"path":392,"stem":393,"sidebar":12},"Pricing and Revenue Management","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F19-pricing-experimentation","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F19-pricing-experimentation",{"title":395,"path":396,"stem":397,"sidebar":12},"Causal Targeting and Policy Learning","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F20-causal-targeting","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F20-causal-targeting",{"title":399,"path":400,"stem":401,"children":402,"sidebar":12},"4. Deployment and Governance","\u002Fen\u002Fbusiness-analytics\u002F04-deployment","en\u002Fbusiness-analytics\u002F04-deployment\u002Findex",[403,404,408,412],{"title":399,"path":400,"stem":401,"sidebar":12},{"title":405,"path":406,"stem":407,"sidebar":12},"Data Products and Monitoring","\u002Fen\u002Fbusiness-analytics\u002F04-deployment\u002F21-data-products-monitoring","en\u002Fbusiness-analytics\u002F04-deployment\u002F21-data-products-monitoring",{"title":409,"path":410,"stem":411,"sidebar":12},"Governance, Fairness and Privacy","\u002Fen\u002Fbusiness-analytics\u002F04-deployment\u002F22-governance-fairness-privacy","en\u002Fbusiness-analytics\u002F04-deployment\u002F22-governance-fairness-privacy",{"title":413,"path":414,"stem":415,"sidebar":12},"Adoption and Business Value","\u002Fen\u002Fbusiness-analytics\u002F04-deployment\u002F23-adoption-value","en\u002Fbusiness-analytics\u002F04-deployment\u002F23-adoption-value",{"title":417,"path":418,"stem":419,"children":420,"sidebar":12},"Appendix and Revision Tools","\u002Fen\u002Fbusiness-analytics\u002Fappendix","en\u002Fbusiness-analytics\u002Fappendix\u002Findex",[421,422,426,430],{"title":417,"path":418,"stem":419,"sidebar":12},{"title":423,"path":424,"stem":425,"sidebar":12},"Formula and Decision Map","\u002Fen\u002Fbusiness-analytics\u002Fappendix\u002F24-formula-map","en\u002Fbusiness-analytics\u002Fappendix\u002F24-formula-map",{"title":427,"path":428,"stem":429,"sidebar":12},"Worked Examples and Pitfalls","\u002Fen\u002Fbusiness-analytics\u002Fappendix\u002F25-worked-examples-pitfalls","en\u002Fbusiness-analytics\u002Fappendix\u002F25-worked-examples-pitfalls",{"title":88,"path":431,"stem":432,"sidebar":12},"\u002Fen\u002Fbusiness-analytics\u002Fappendix\u002F26-reading-map","en\u002Fbusiness-analytics\u002Fappendix\u002F26-reading-map",{"title":434,"path":435,"stem":436,"children":437,"sidebar":12},"Capstone — The Evening Delivery Promise","\u002Fen\u002Fbusiness-analytics\u002Fcapstone","en\u002Fbusiness-analytics\u002Fcapstone\u002Findex",[438],{"title":434,"path":435,"stem":436,"sidebar":12},{"title":440,"path":441,"stem":442,"children":443,"page":280},"Financial Economic Time Series","\u002Fen\u002Ffinancial-economic-time-series","en\u002Ffinancial-economic-time-series",[444,452,460,468,476,484,493,502,511,520,529],{"title":445,"path":446,"stem":447,"children":448,"sidebar":451},"Financial and Economic Time Series — Course Guide","\u002Fen\u002Ffinancial-economic-time-series\u002F00-intro","en\u002Ffinancial-economic-time-series\u002F00-intro\u002Findex",[449],{"title":445,"path":446,"stem":447,"sidebar":450},{"order":71},{"order":71},{"title":453,"path":454,"stem":455,"children":456,"sidebar":459},"Three Versions of Time Series","\u002Fen\u002Ffinancial-economic-time-series\u002F01-bridge","en\u002Ffinancial-economic-time-series\u002F01-bridge\u002Findex",[457],{"title":453,"path":454,"stem":455,"sidebar":458},{"order":204},{"order":204},{"title":461,"path":462,"stem":463,"children":464,"sidebar":467},"Data, Clocks, and Transformations","\u002Fen\u002Ffinancial-economic-time-series\u002F02-data-transformations","en\u002Ffinancial-economic-time-series\u002F02-data-transformations\u002Findex",[465],{"title":461,"path":462,"stem":463,"sidebar":466},{"order":210},{"order":210},{"title":469,"path":470,"stem":471,"children":472,"sidebar":475},"Predictive Regressions and Persistent Predictors","\u002Fen\u002Ffinancial-economic-time-series\u002F03-predictive-regressions","en\u002Ffinancial-economic-time-series\u002F03-predictive-regressions\u002Findex",[473],{"title":469,"path":470,"stem":471,"sidebar":474},{"order":216},{"order":216},{"title":477,"path":478,"stem":479,"children":480,"sidebar":483},"Volatility, Tails, and Financial Risk","\u002Fen\u002Ffinancial-economic-time-series\u002F04-volatility-risk","en\u002Ffinancial-economic-time-series\u002F04-volatility-risk\u002Findex",[481],{"title":477,"path":478,"stem":479,"sidebar":482},{"order":222},{"order":222},{"title":485,"path":486,"stem":487,"children":488,"sidebar":492},"Unit Roots, Cointegration, and Error Correction","\u002Fen\u002Ffinancial-economic-time-series\u002F05-unit-roots-cointegration","en\u002Ffinancial-economic-time-series\u002F05-unit-roots-cointegration\u002Findex",[489],{"title":485,"path":486,"stem":487,"sidebar":490},{"order":491},5,{"order":491},{"title":494,"path":495,"stem":496,"children":497,"sidebar":501},"VAR, Structural Identification, and Local Projections","\u002Fen\u002Ffinancial-economic-time-series\u002F06-var-identification","en\u002Ffinancial-economic-time-series\u002F06-var-identification\u002Findex",[498],{"title":494,"path":495,"stem":496,"sidebar":499},{"order":500},6,{"order":500},{"title":503,"path":504,"stem":505,"children":506,"sidebar":510},"State Space, Mixed Frequency, and Nowcasting","\u002Fen\u002Ffinancial-economic-time-series\u002F07-state-space-nowcasting","en\u002Ffinancial-economic-time-series\u002F07-state-space-nowcasting\u002Findex",[507],{"title":503,"path":504,"stem":505,"sidebar":508},{"order":509},7,{"order":509},{"title":512,"path":513,"stem":514,"children":515,"sidebar":519},"Forecast Evaluation for Decisions","\u002Fen\u002Ffinancial-economic-time-series\u002F08-forecast-evaluation","en\u002Ffinancial-economic-time-series\u002F08-forecast-evaluation\u002Findex",[516],{"title":512,"path":513,"stem":514,"sidebar":517},{"order":518},8,{"order":518},{"title":521,"path":522,"stem":523,"children":524,"sidebar":528},"Integrated R Laboratory","\u002Fen\u002Ffinancial-economic-time-series\u002F09-r-laboratory","en\u002Ffinancial-economic-time-series\u002F09-r-laboratory\u002Findex",[525],{"title":521,"path":522,"stem":523,"sidebar":526},{"order":527},9,{"order":527},{"title":530,"path":531,"stem":532,"children":533,"sidebar":537},"Capstones, Data, and Reading Ladder","\u002Fen\u002Ffinancial-economic-time-series\u002F10-capstone-readings","en\u002Ffinancial-economic-time-series\u002F10-capstone-readings\u002Findex",[534],{"title":530,"path":531,"stem":532,"sidebar":535},{"order":536},10,{"order":536},{"title":539,"path":540,"stem":541,"children":542,"page":280},"Intro To Economics","\u002Fen\u002Fintro-to-economics","en\u002Fintro-to-economics",[543,547,551,555,559,563,567,571,575,579,583,587,591],{"title":544,"path":545,"stem":546,"sidebar":12},"Introduction to Economics — Decisions, Markets, and the Macroeconomy","\u002Fen\u002Fintro-to-economics\u002F00-intro","en\u002Fintro-to-economics\u002F00-intro",{"title":548,"path":549,"stem":550,"sidebar":12},"Chapter 1 — Choice, Opportunity Cost, and Trade","\u002Fen\u002Fintro-to-economics\u002F01-foundations","en\u002Fintro-to-economics\u002F01-foundations",{"title":552,"path":553,"stem":554,"sidebar":12},"Chapter 2 — Demand, Supply, Equilibrium, and Welfare","\u002Fen\u002Fintro-to-economics\u002F02-demand-and-supply","en\u002Fintro-to-economics\u002F02-demand-and-supply",{"title":556,"path":557,"stem":558,"sidebar":12},"Chapter 3 — Elasticity, Revenue, and Tax Incidence","\u002Fen\u002Fintro-to-economics\u002F03-elasticity","en\u002Fintro-to-economics\u002F03-elasticity",{"title":560,"path":561,"stem":562,"sidebar":12},"Chapter 4 — Firms, Market Power, and Market Failure","\u002Fen\u002Fintro-to-economics\u002F04-market-structures","en\u002Fintro-to-economics\u002F04-market-structures",{"title":564,"path":565,"stem":566,"sidebar":12},"Chapter 5 — GDP, Income, Wealth, and Welfare","\u002Fen\u002Fintro-to-economics\u002F05-gdp-and-wealth","en\u002Fintro-to-economics\u002F05-gdp-and-wealth",{"title":568,"path":569,"stem":570,"sidebar":12},"Chapter 6 — Inflation, Purchasing Power, and Labour Markets","\u002Fen\u002Fintro-to-economics\u002F06-inflation-and-unemployment","en\u002Fintro-to-economics\u002F06-inflation-and-unemployment",{"title":572,"path":573,"stem":574,"sidebar":12},"Chapter 7 — Productivity, Technology, and Economic Growth","\u002Fen\u002Fintro-to-economics\u002F07-economic-growth","en\u002Fintro-to-economics\u002F07-economic-growth",{"title":576,"path":577,"stem":578,"sidebar":12},"Chapter 8 — Money, Credit, and Banking","\u002Fen\u002Fintro-to-economics\u002F08-money-and-banking","en\u002Fintro-to-economics\u002F08-money-and-banking",{"title":580,"path":581,"stem":582,"sidebar":12},"Chapter 9 — Business Cycles, AD–AS, and Monetary Policy","\u002Fen\u002Fintro-to-economics\u002F09-monetary-policy-and-ad-as","en\u002Fintro-to-economics\u002F09-monetary-policy-and-ad-as",{"title":584,"path":585,"stem":586,"sidebar":12},"Chapter 10 — Fiscal Policy, Distribution, and Public Debt","\u002Fen\u002Fintro-to-economics\u002F10-fiscal-policy","en\u002Fintro-to-economics\u002F10-fiscal-policy",{"title":588,"path":589,"stem":590,"sidebar":12},"Chapter 11 — Trade, Capital Flows, and Exchange Rates","\u002Fen\u002Fintro-to-economics\u002F11-open-economy-and-exchange-rates","en\u002Fintro-to-economics\u002F11-open-economy-and-exchange-rates",{"title":592,"path":593,"stem":594,"sidebar":12},"Chapter 12 — Integrated Economic Analysis Studio","\u002Fen\u002Fintro-to-economics\u002F12-review-and-case-studies","en\u002Fintro-to-economics\u002F12-review-and-case-studies",{"title":596,"path":597,"stem":598,"children":599,"page":280},"Microeconometrics","\u002Fen\u002Fmicroeconometrics","en\u002Fmicroeconometrics",[600,618,626,644,666,692,716,740,760,780],{"title":601,"path":602,"stem":603,"children":604,"sidebar":12},"0. Causal Questions and Designs","\u002Fen\u002Fmicroeconometrics\u002F00-foundations","en\u002Fmicroeconometrics\u002F00-foundations\u002Findex",[605,606,610,614],{"title":601,"path":602,"stem":603,"sidebar":12},{"title":607,"path":608,"stem":609,"sidebar":12},"Causal Questions and Estimands","\u002Fen\u002Fmicroeconometrics\u002F00-foundations\u002F01-causal-question-estimands","en\u002Fmicroeconometrics\u002F00-foundations\u002F01-causal-question-estimands",{"title":611,"path":612,"stem":613,"sidebar":12},"Potential Outcomes and Experiments","\u002Fen\u002Fmicroeconometrics\u002F00-foundations\u002F02-potential-outcomes-experiments","en\u002Fmicroeconometrics\u002F00-foundations\u002F02-potential-outcomes-experiments",{"title":615,"path":616,"stem":617,"sidebar":12},"Causal Diagrams and Controls","\u002Fen\u002Fmicroeconometrics\u002F00-foundations\u002F03-dags-controls","en\u002Fmicroeconometrics\u002F00-foundations\u002F03-dags-controls",{"title":619,"path":620,"stem":621,"children":622,"sidebar":625},"Microeconometrics — Designing Credible Counterfactuals","\u002Fen\u002Fmicroeconometrics\u002F00-index","en\u002Fmicroeconometrics\u002F00-index",[623],{"title":619,"path":620,"stem":621,"sidebar":624},{"order":71},{"order":71},{"title":627,"path":628,"stem":629,"children":630,"sidebar":12},"1. Regression and Inference","\u002Fen\u002Fmicroeconometrics\u002F01-regression","en\u002Fmicroeconometrics\u002F01-regression\u002Findex",[631,632,636,640],{"title":627,"path":628,"stem":629,"sidebar":12},{"title":633,"path":634,"stem":635,"sidebar":12},"OLS as a Projection","\u002Fen\u002Fmicroeconometrics\u002F01-regression\u002F04-ols-projection","en\u002Fmicroeconometrics\u002F01-regression\u002F04-ols-projection",{"title":637,"path":638,"stem":639,"sidebar":12},"FWL, Selection and Controls","\u002Fen\u002Fmicroeconometrics\u002F01-regression\u002F05-fwl-selection-controls","en\u002Fmicroeconometrics\u002F01-regression\u002F05-fwl-selection-controls",{"title":641,"path":642,"stem":643,"sidebar":12},"Inference and Clustering","\u002Fen\u002Fmicroeconometrics\u002F01-regression\u002F06-inference-clustering","en\u002Fmicroeconometrics\u002F01-regression\u002F06-inference-clustering",{"title":645,"path":646,"stem":647,"children":648,"sidebar":12},"2. Instruments and Panel Data","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel","en\u002Fmicroeconometrics\u002F02-iv-panel\u002Findex",[649,650,654,658,662],{"title":645,"path":646,"stem":647,"sidebar":12},{"title":651,"path":652,"stem":653,"sidebar":12},"Instrumental Variables","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel\u002F07-iv-identification","en\u002Fmicroeconometrics\u002F02-iv-panel\u002F07-iv-identification",{"title":655,"path":656,"stem":657,"sidebar":12},"Weak Instruments and LATE","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel\u002F08-weak-iv-late","en\u002Fmicroeconometrics\u002F02-iv-panel\u002F08-weak-iv-late",{"title":659,"path":660,"stem":661,"sidebar":12},"Panel Fixed Effects","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel\u002F09-panel-fixed-effects","en\u002Fmicroeconometrics\u002F02-iv-panel\u002F09-panel-fixed-effects",{"title":663,"path":664,"stem":665,"sidebar":12},"Dynamic Panels and Limits","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel\u002F10-dynamic-panel","en\u002Fmicroeconometrics\u002F02-iv-panel\u002F10-dynamic-panel",{"title":667,"path":668,"stem":669,"children":670,"sidebar":12},"3. Policy Evaluation Designs","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs","en\u002Fmicroeconometrics\u002F03-policy-designs\u002Findex",[671,672,676,680,684,688],{"title":667,"path":668,"stem":669,"sidebar":12},{"title":673,"path":674,"stem":675,"sidebar":12},"Difference-in-Differences","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F11-did-core","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F11-did-core",{"title":677,"path":678,"stem":679,"sidebar":12},"Staggered DID and Event Studies","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F12-staggered-event-studies","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F12-staggered-event-studies",{"title":681,"path":682,"stem":683,"sidebar":12},"Regression Discontinuity","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F13-rdd","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F13-rdd",{"title":685,"path":686,"stem":687,"sidebar":12},"Matching, Weighting and Overlap","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F14-matching-weighting","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F14-matching-weighting",{"title":689,"path":690,"stem":691,"sidebar":12},"Synthetic Control","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F15-synthetic-control","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F15-synthetic-control",{"title":693,"path":694,"stem":695,"children":696,"sidebar":715},"Module 4 — Choice and Limited Outcomes","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002Findex",[697,699,703,707,711],{"title":693,"path":694,"stem":695,"sidebar":698},{"order":222},{"title":700,"path":701,"stem":702,"sidebar":12},"Binary Choice","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F16-binary-choice","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F16-binary-choice",{"title":704,"path":705,"stem":706,"sidebar":12},"Multinomial and Ordered Choice","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F17-multinomial-choice","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F17-multinomial-choice",{"title":708,"path":709,"stem":710,"sidebar":12},"Count Outcomes","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F18-count-outcomes","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F18-count-outcomes",{"title":712,"path":713,"stem":714,"sidebar":12},"Censoring, Truncation and Selection","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F19-censoring-selection","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F19-censoring-selection",{"order":222},{"title":717,"path":718,"stem":719,"children":720,"sidebar":739},"Module 5 — Modern Causal Analysis","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal","en\u002Fmicroeconometrics\u002F05-modern-causal\u002Findex",[721,723,727,731,735],{"title":717,"path":718,"stem":719,"sidebar":722},{"order":491},{"title":724,"path":725,"stem":726,"sidebar":12},"Double Machine Learning","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal\u002F20-dml","en\u002Fmicroeconometrics\u002F05-modern-causal\u002F20-dml",{"title":728,"path":729,"stem":730,"sidebar":12},"Heterogeneity and Policy Learning","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal\u002F21-heterogeneity-policy","en\u002Fmicroeconometrics\u002F05-modern-causal\u002F21-heterogeneity-policy",{"title":732,"path":733,"stem":734,"sidebar":12},"Sensitivity and Partial Identification","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal\u002F22-sensitivity-partial-id","en\u002Fmicroeconometrics\u002F05-modern-causal\u002F22-sensitivity-partial-id",{"title":736,"path":737,"stem":738,"sidebar":12},"External Validity and Transport","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal\u002F23-external-validity","en\u002Fmicroeconometrics\u002F05-modern-causal\u002F23-external-validity",{"order":491},{"title":741,"path":742,"stem":743,"children":744,"sidebar":759},"Module 6 — From Data to Auditable Evidence","\u002Fen\u002Fmicroeconometrics\u002F06-workflow","en\u002Fmicroeconometrics\u002F06-workflow\u002Findex",[745,747,751,755],{"title":741,"path":742,"stem":743,"sidebar":746},{"order":500},{"title":748,"path":749,"stem":750,"sidebar":12},"Data Provenance","\u002Fen\u002Fmicroeconometrics\u002F06-workflow\u002F24-data-provenance","en\u002Fmicroeconometrics\u002F06-workflow\u002F24-data-provenance",{"title":752,"path":753,"stem":754,"sidebar":12},"Reproducibility and Reporting","\u002Fen\u002Fmicroeconometrics\u002F06-workflow\u002F25-reproducibility-reporting","en\u002Fmicroeconometrics\u002F06-workflow\u002F25-reproducibility-reporting",{"title":756,"path":757,"stem":758,"sidebar":12},"Paper and Evidence Audit","\u002Fen\u002Fmicroeconometrics\u002F06-workflow\u002F26-paper-audit","en\u002Fmicroeconometrics\u002F06-workflow\u002F26-paper-audit",{"order":500},{"title":761,"path":762,"stem":763,"children":764,"sidebar":779},"Appendix — Revision and Evidence Map","\u002Fen\u002Fmicroeconometrics\u002Fappendix","en\u002Fmicroeconometrics\u002Fappendix\u002Findex",[765,767,771,775],{"title":761,"path":762,"stem":763,"sidebar":766},{"order":518},{"title":768,"path":769,"stem":770,"sidebar":12},"Formula and Design Map","\u002Fen\u002Fmicroeconometrics\u002Fappendix\u002F27-formula-design-map","en\u002Fmicroeconometrics\u002Fappendix\u002F27-formula-design-map",{"title":772,"path":773,"stem":774,"sidebar":12},"Ten Worked Microeconometric Pitfalls","\u002Fen\u002Fmicroeconometrics\u002Fappendix\u002F28-worked-pitfalls","en\u002Fmicroeconometrics\u002Fappendix\u002F28-worked-pitfalls",{"title":776,"path":777,"stem":778,"sidebar":12},"Reading and Software 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Duality, and Revealed Preference","\u002Fen\u002Fmicroeconomics\u002F01-fundations","en\u002Fmicroeconomics\u002F01-fundations\u002Findex",[804],{"title":800,"path":801,"stem":802,"sidebar":12},{"title":806,"path":807,"stem":808,"children":809,"sidebar":12},"Module 2 — Comparative Statics and Welfare Measurement","\u002Fen\u002Fmicroeconomics\u002F02-comparative-statics","en\u002Fmicroeconomics\u002F02-comparative-statics\u002Findex",[810],{"title":806,"path":807,"stem":808,"sidebar":12},{"title":812,"path":813,"stem":814,"children":815,"sidebar":12},"Module 3 — Choice under Risk and Insurance","\u002Fen\u002Fmicroeconomics\u002F03-uncertainty","en\u002Fmicroeconomics\u002F03-uncertainty\u002Findex",[816],{"title":812,"path":813,"stem":814,"sidebar":12},{"title":818,"path":819,"stem":820,"children":821,"sidebar":12},"Module 4 — General Equilibrium and Welfare","\u002Fen\u002Fmicroeconomics\u002F04-general-equilibrium","en\u002Fmicroeconomics\u002F04-general-equilibrium\u002Findex",[822],{"title":818,"path":819,"stem":820,"sidebar":12},{"title":824,"path":825,"stem":826,"children":827,"sidebar":12},"Module 5 — Static, Dynamic, and Repeated Games","\u002Fen\u002Fmicroeconomics\u002F05-game-theory","en\u002Fmicroeconomics\u002F05-game-theory\u002Findex",[828],{"title":824,"path":825,"stem":826,"sidebar":12},{"title":830,"path":831,"stem":832,"children":833,"sidebar":12},"Module 6 — Oligopoly, Entry, and Algorithmic Pricing","\u002Fen\u002Fmicroeconomics\u002F06-oligopoly","en\u002Fmicroeconomics\u002F06-oligopoly\u002Findex",[834],{"title":830,"path":831,"stem":832,"sidebar":12},{"title":836,"path":837,"stem":838,"children":839,"sidebar":12},"Module 7 — Information Economics and Contracts","\u002Fen\u002Fmicroeconomics\u002F07-information-economics","en\u002Fmicroeconomics\u002F07-information-economics\u002Findex",[840],{"title":836,"path":837,"stem":838,"sidebar":12},{"title":842,"path":843,"stem":844,"children":845,"sidebar":12},"Module 8 — Mechanism Design and Auctions","\u002Fen\u002Fmicroeconomics\u002F08-mechanism-design","en\u002Fmicroeconomics\u002F08-mechanism-design\u002Findex",[846],{"title":842,"path":843,"stem":844,"sidebar":12},{"title":848,"path":849,"stem":850,"children":851,"sidebar":12},"Module 9 — Behavioural and Experimental Microeconomics","\u002Fen\u002Fmicroeconomics\u002F09-behavioural-economics","en\u002Fmicroeconomics\u002F09-behavioural-economics\u002Findex",[852],{"title":848,"path":849,"stem":850,"sidebar":12},{"title":854,"path":855,"stem":856,"children":857,"sidebar":12},"Module 10 — Externalities, Public Goods, and Collective Action","\u002Fen\u002Fmicroeconomics\u002F10-externalities-public-goods","en\u002Fmicroeconomics\u002F10-externalities-public-goods\u002Findex",[858],{"title":854,"path":855,"stem":856,"sidebar":12},{"title":860,"path":861,"stem":862,"children":863,"sidebar":12},"Module 11 — Matching and Market Design","\u002Fen\u002Fmicroeconomics\u002F11-market-design","en\u002Fmicroeconomics\u002F11-market-design\u002Findex",[864],{"title":860,"path":861,"stem":862,"sidebar":12},{"title":866,"path":867,"stem":868,"children":869,"sidebar":12},"Module 12 — Integrated Microeconomic Design Studio","\u002Fen\u002Fmicroeconomics\u002F12-review","en\u002Fmicroeconomics\u002F12-review\u002Findex",[870],{"title":866,"path":867,"stem":868,"sidebar":12},{"title":872,"path":873,"stem":874,"children":875,"sidebar":12},"Playground","\u002Fen\u002Fplayground","en\u002Fplayground\u002Findex",[876,877,881,885,889,893],{"title":872,"path":873,"stem":874,"sidebar":12},{"title":878,"path":879,"stem":880,"sidebar":12},"Typst Plugin Playground","\u002Fen\u002Fplayground\u002F01-typstex","en\u002Fplayground\u002F01-typstex",{"title":882,"path":883,"stem":884,"sidebar":12},"Citation Plugin Test","\u002Fen\u002Fplayground\u002F02-citation","en\u002Fplayground\u002F02-citation",{"title":886,"path":887,"stem":888,"sidebar":12},"Pyodide Playground","\u002Fen\u002Fplayground\u002F03-pyodide","en\u002Fplayground\u002F03-pyodide",{"title":890,"path":891,"stem":892,"sidebar":12},"WebR Playground","\u002Fen\u002Fplayground\u002F04-webr","en\u002Fplayground\u002F04-webr",{"title":894,"path":895,"stem":896,"sidebar":12},"Chart.js Visualizations","\u002Fen\u002Fplayground\u002F05-chartjs","en\u002Fplayground\u002F05-chartjs",{"title":898,"path":899,"stem":900,"children":901,"page":280},"Statistics For Insurance","\u002Fen\u002Fstatistics-for-insurance","en\u002Fstatistics-for-insurance",[902,910,938,971,999,1027,1040],{"title":903,"path":904,"stem":905,"children":906,"sidebar":909},"Statistics for General Insurance","\u002Fen\u002Fstatistics-for-insurance\u002F01-intro","en\u002Fstatistics-for-insurance\u002F01-intro\u002Findex",[907],{"title":903,"path":904,"stem":905,"sidebar":908},{"order":71},{"order":71},{"title":911,"path":912,"stem":913,"children":914,"sidebar":937},"Claims Development and Reserving","\u002Fen\u002Fstatistics-for-insurance\u002F02-chain-ladder","en\u002Fstatistics-for-insurance\u002F02-chain-ladder\u002Findex",[915,917,922,927,932],{"title":911,"path":912,"stem":913,"sidebar":916},{"order":71},{"title":918,"path":919,"stem":920,"sidebar":921},"Basic Chain Ladder","\u002Fen\u002Fstatistics-for-insurance\u002F02-chain-ladder\u002F01-basic-chain","en\u002Fstatistics-for-insurance\u002F02-chain-ladder\u002F01-basic-chain",{"order":204},{"title":923,"path":924,"stem":925,"sidebar":926},"Frequency–Severity Reserving","\u002Fen\u002Fstatistics-for-insurance\u002F02-chain-ladder\u002F02-average-per-claim","en\u002Fstatistics-for-insurance\u002F02-chain-ladder\u002F02-average-per-claim",{"order":210},{"title":928,"path":929,"stem":930,"sidebar":931},"Bornhuetter–Ferguson Method","\u002Fen\u002Fstatistics-for-insurance\u002F02-chain-ladder\u002F03-b-f-method","en\u002Fstatistics-for-insurance\u002F02-chain-ladder\u002F03-b-f-method",{"order":216},{"title":933,"path":934,"stem":935,"sidebar":936},"Uncertainty and Diagnostics","\u002Fen\u002Fstatistics-for-insurance\u002F02-chain-ladder\u002F04-uncertainty-diagnostics","en\u002Fstatistics-for-insurance\u002F02-chain-ladder\u002F04-uncertainty-diagnostics",{"order":222},{"order":71},{"title":939,"path":940,"stem":941,"children":942,"sidebar":970},"Frequency and Severity Models","\u002Fen\u002Fstatistics-for-insurance\u002F03-common-dist","en\u002Fstatistics-for-insurance\u002F03-common-dist\u002Findex",[943,945,950,955,960,965],{"title":939,"path":940,"stem":941,"sidebar":944},{"order":71},{"title":946,"path":947,"stem":948,"sidebar":949},"Core Severity Models","\u002Fen\u002Fstatistics-for-insurance\u002F03-common-dist\u002F01-loss-dist","en\u002Fstatistics-for-insurance\u002F03-common-dist\u002F01-loss-dist",{"order":204},{"title":951,"path":952,"stem":953,"sidebar":954},"Tail Models and Extreme Values","\u002Fen\u002Fstatistics-for-insurance\u002F03-common-dist\u002F02-more-dist","en\u002Fstatistics-for-insurance\u002F03-common-dist\u002F02-more-dist",{"order":210},{"title":956,"path":957,"stem":958,"sidebar":959},"Claim Count Models","\u002Fen\u002Fstatistics-for-insurance\u002F03-common-dist\u002F03-case-dist","en\u002Fstatistics-for-insurance\u002F03-common-dist\u002F03-case-dist",{"order":216},{"title":961,"path":962,"stem":963,"sidebar":964},"Fitting and Validating Loss Models","\u002Fen\u002Fstatistics-for-insurance\u002F03-common-dist\u002F04-fit-dist","en\u002Fstatistics-for-insurance\u002F03-common-dist\u002F04-fit-dist",{"order":222},{"title":966,"path":967,"stem":968,"sidebar":969},"Mixtures and Heterogeneity","\u002Fen\u002Fstatistics-for-insurance\u002F03-common-dist\u002F05-mix-dist","en\u002Fstatistics-for-insurance\u002F03-common-dist\u002F05-mix-dist",{"order":491},{"order":71},{"title":972,"path":973,"stem":974,"children":975,"sidebar":998},"Reinsurance as a Loss Transformation","\u002Fen\u002Fstatistics-for-insurance\u002F04-reinsurance","en\u002Fstatistics-for-insurance\u002F04-reinsurance\u002Findex",[976,978,983,988,993],{"title":972,"path":973,"stem":974,"sidebar":977},{"order":71},{"title":979,"path":980,"stem":981,"sidebar":982},"Proportional Reinsurance","\u002Fen\u002Fstatistics-for-insurance\u002F04-reinsurance\u002F01-proportional","en\u002Fstatistics-for-insurance\u002F04-reinsurance\u002F01-proportional",{"order":204},{"title":984,"path":985,"stem":986,"sidebar":987},"Excess-of-Loss Reinsurance","\u002Fen\u002Fstatistics-for-insurance\u002F04-reinsurance\u002F02-excess","en\u002Fstatistics-for-insurance\u002F04-reinsurance\u002F02-excess",{"order":210},{"title":989,"path":990,"stem":991,"sidebar":992},"Inflation and Layer Erosion","\u002Fen\u002Fstatistics-for-insurance\u002F04-reinsurance\u002F03-inflation","en\u002Fstatistics-for-insurance\u002F04-reinsurance\u002F03-inflation",{"order":216},{"title":994,"path":995,"stem":996,"sidebar":997},"Reinsurance Decision Lab","\u002Fen\u002Fstatistics-for-insurance\u002F04-reinsurance\u002F04-examples","en\u002Fstatistics-for-insurance\u002F04-reinsurance\u002F04-examples",{"order":222},{"order":71},{"title":1000,"path":1001,"stem":1002,"children":1003,"sidebar":1026},"Aggregate Risk and Capital","\u002Fen\u002Fstatistics-for-insurance\u002F05-risk-theory","en\u002Fstatistics-for-insurance\u002F05-risk-theory\u002Findex",[1004,1006,1011,1016,1021],{"title":1000,"path":1001,"stem":1002,"sidebar":1005},{"order":71},{"title":1007,"path":1008,"stem":1009,"sidebar":1010},"Collective Risk Model","\u002Fen\u002Fstatistics-for-insurance\u002F05-risk-theory\u002F01-collective","en\u002Fstatistics-for-insurance\u002F05-risk-theory\u002F01-collective",{"order":204},{"title":1012,"path":1013,"stem":1014,"sidebar":1015},"Individual Risk Model","\u002Fen\u002Fstatistics-for-insurance\u002F05-risk-theory\u002F02-individual","en\u002Fstatistics-for-insurance\u002F05-risk-theory\u002F02-individual",{"order":210},{"title":1017,"path":1018,"stem":1019,"sidebar":1020},"Aggregate Risk Computation Lab","\u002Fen\u002Fstatistics-for-insurance\u002F05-risk-theory\u002F03-examples","en\u002Fstatistics-for-insurance\u002F05-risk-theory\u002F03-examples",{"order":216},{"title":1022,"path":1023,"stem":1024,"sidebar":1025},"Tail Risk, Dependence, and Capital","\u002Fen\u002Fstatistics-for-insurance\u002F05-risk-theory\u002F04-tail-capital","en\u002Fstatistics-for-insurance\u002F05-risk-theory\u002F04-tail-capital",{"order":222},{"order":71},{"title":1028,"path":1029,"stem":1030,"children":1031,"sidebar":1039},"Surplus and Ruin Theory","\u002Fen\u002Fstatistics-for-insurance\u002F06-ruin-theory","en\u002Fstatistics-for-insurance\u002F06-ruin-theory\u002Findex",[1032,1034],{"title":1028,"path":1029,"stem":1030,"sidebar":1033},{"order":71},{"title":1035,"path":1036,"stem":1037,"sidebar":1038},"Finite-Time Ruin Simulation","\u002Fen\u002Fstatistics-for-insurance\u002F06-ruin-theory\u002F01-finite-time-simulation","en\u002Fstatistics-for-insurance\u002F06-ruin-theory\u002F01-finite-time-simulation",{"order":204},{"order":71},{"title":1041,"path":1042,"stem":1043,"children":1044,"sidebar":1047},"Portfolio Risk Capstone","\u002Fen\u002Fstatistics-for-insurance\u002F07-capstone","en\u002Fstatistics-for-insurance\u002F07-capstone\u002Findex",[1045],{"title":1041,"path":1042,"stem":1043,"sidebar":1046},{"order":71},{"order":71},{"title":1049,"path":1050,"stem":1051,"children":1052,"page":280},"Time Series","\u002Fen\u002Ftime-series","en\u002Ftime-series",[1053,1066,1074,1082,1090,1098,1106,1114,1142],{"title":1054,"path":1055,"stem":1056,"children":1057,"sidebar":1065},"Classical Time Series — Course Guide","\u002Fen\u002Ftime-series\u002F00-intro","en\u002Ftime-series\u002F00-intro\u002Findex",[1058,1060],{"title":1054,"path":1055,"stem":1056,"sidebar":1059},{"order":71},{"title":1061,"path":1062,"stem":1063,"sidebar":1064},"Preparation — Stationarity in 30 Minutes","\u002Fen\u002Ftime-series\u002F00-intro\u002F01-stationary","en\u002Ftime-series\u002F00-intro\u002F01-stationary",{"order":204},{"order":71},{"title":1067,"path":1068,"stem":1069,"children":1070,"sidebar":1073},"Module 1 — Processes, Dependence, and Stationarity","\u002Fen\u002Ftime-series\u002F01-stochastic-process","en\u002Ftime-series\u002F01-stochastic-process\u002Findex",[1071],{"title":1067,"path":1068,"stem":1069,"sidebar":1072},{"order":204},{"order":204},{"title":1075,"path":1076,"stem":1077,"children":1078,"sidebar":1081},"Module 2 — ARMA, ARIMA, and Model Identification","\u002Fen\u002Ftime-series\u002F02-arma","en\u002Ftime-series\u002F02-arma\u002Findex",[1079],{"title":1075,"path":1076,"stem":1077,"sidebar":1080},{"order":210},{"order":210},{"title":1083,"path":1084,"stem":1085,"children":1086,"sidebar":1089},"Module 3 — Linear Prediction and State-Space Recursions","\u002Fen\u002Ftime-series\u002F03-prediction","en\u002Ftime-series\u002F03-prediction\u002Findex",[1087],{"title":1083,"path":1084,"stem":1085,"sidebar":1088},{"order":216},{"order":216},{"title":1091,"path":1092,"stem":1093,"children":1094,"sidebar":1097},"Module 4 — Estimation, Likelihood, and Inference","\u002Fen\u002Ftime-series\u002F04-estimation","en\u002Ftime-series\u002F04-estimation\u002Findex",[1095],{"title":1091,"path":1092,"stem":1093,"sidebar":1096},{"order":222},{"order":222},{"title":1099,"path":1100,"stem":1101,"children":1102,"sidebar":1105},"Module 5 — Systems, Seasonality, and Cointegration","\u002Fen\u002Ftime-series\u002F05-multi-ar","en\u002Ftime-series\u002F05-multi-ar\u002Findex",[1103],{"title":1099,"path":1100,"stem":1101,"sidebar":1104},{"order":491},{"order":491},{"title":1107,"path":1108,"stem":1109,"children":1110,"sidebar":1113},"Module 6 — Spectral Analysis, Cycles, and Filters","\u002Fen\u002Ftime-series\u002F06-spectral-analysis","en\u002Ftime-series\u002F06-spectral-analysis\u002Findex",[1111],{"title":1107,"path":1108,"stem":1109,"sidebar":1112},{"order":500},{"order":500},{"title":1115,"path":1116,"stem":1117,"children":1118,"sidebar":1141},"R Matrix Laboratory","\u002Fen\u002Ftime-series\u002F07-r-implementation","en\u002Ftime-series\u002F07-r-implementation\u002Findex",[1119,1121,1126,1131,1136],{"title":1115,"path":1116,"stem":1117,"sidebar":1120},{"order":509},{"title":1122,"path":1123,"stem":1124,"sidebar":1125},"R Matrix Lab 1 — Covariance Geometry","\u002Fen\u002Ftime-series\u002F07-r-implementation\u002F01-covariance-matrices","en\u002Ftime-series\u002F07-r-implementation\u002F01-covariance-matrices",{"order":204},{"title":1127,"path":1128,"stem":1129,"sidebar":1130},"R Matrix Lab 2 — AR Recursions and Yule–Walker Equations","\u002Fen\u002Ftime-series\u002F07-r-implementation\u002F02-ar-recursions","en\u002Ftime-series\u002F07-r-implementation\u002F02-ar-recursions",{"order":210},{"title":1132,"path":1133,"stem":1134,"sidebar":1135},"R Matrix Lab 3 — Prediction and Gaussian Likelihood","\u002Fen\u002Ftime-series\u002F07-r-implementation\u002F03-prediction-likelihood","en\u002Ftime-series\u002F07-r-implementation\u002F03-prediction-likelihood",{"order":216},{"title":1137,"path":1138,"stem":1139,"sidebar":1140},"R Matrix Lab 4 — State Space and Kalman Filtering","\u002Fen\u002Ftime-series\u002F07-r-implementation\u002F04-state-space","en\u002Ftime-series\u002F07-r-implementation\u002F04-state-space",{"order":222},{"order":509},{"title":1143,"path":1144,"stem":1145,"children":1146,"sidebar":1169},"Optional Python Appendix — Empirical Forecasting","\u002Fen\u002Ftime-series\u002F08-python-implementation","en\u002Ftime-series\u002F08-python-implementation\u002Findex",[1147,1149,1154,1159,1164],{"title":1143,"path":1144,"stem":1145,"sidebar":1148},{"order":518},{"title":1150,"path":1151,"stem":1152,"sidebar":1153},"Optional Python Lab 1 — Explore Before Modeling","\u002Fen\u002Ftime-series\u002F08-python-implementation\u002F01-exploration","en\u002Ftime-series\u002F08-python-implementation\u002F01-exploration",{"order":204},{"title":1155,"path":1156,"stem":1157,"sidebar":1158},"Optional Python Lab 2 — Diagnose Stationarity","\u002Fen\u002Ftime-series\u002F08-python-implementation\u002F02-stationarity","en\u002Ftime-series\u002F08-python-implementation\u002F02-stationarity",{"order":210},{"title":1160,"path":1161,"stem":1162,"sidebar":1163},"Optional Python Lab 3 — Fit and Audit ARMA Errors","\u002Fen\u002Ftime-series\u002F08-python-implementation\u002F03-arma-fitting","en\u002Ftime-series\u002F08-python-implementation\u002F03-arma-fitting",{"order":216},{"title":1165,"path":1166,"stem":1167,"sidebar":1168},"Optional Python Lab 4 — Forecast, Backtest, and 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To understand it, separate the amount already entered, the balance required and the difference still to record. That distinction explains both the journal entry and its effect on the statements.",[2115,2119,2120,2121,2125,2126,2129],{},"The worked example follows ",[2122,2123,2124],"strong",{},"Harbour Cycle Supplies",", a fictional sole trader, for the year ended ",[2122,2127,2128],{},"31 December 20X2",". All amounts are in pounds. This original case is independent of Northstar and the other practice datasets. Ignore VAT, income tax and interest; assume no other transactions or adjustments. The £20,000 loan falls due more than twelve months after the reporting date.",[2115,2131,2132,2133,2138],{},"Follow the workings into the trial balance and then into profit, capital and financial position. If the debit and credit directions are unfamiliar, first review ",[2134,2135,2137],"a",{"href":2136},"..\u002Ffinancial-accounting\u002F02-recording-transactions\u002F04-double-entry-dr-cr","double-entry",".",[2140,2141,2143],"h2",{"id":2142},"the-relationship-behind-the-entries","The relationship behind the entries",[2115,2145,2146],{},"Prepaid insurance, inventory and equipment all illustrate how a cost can remain in an asset before being recognised as an expense. Their routes into expense differ: insurance follows the coverage period, inventory becomes cost of sales when sold, and depreciation allocates equipment's depreciable cost over its useful life. The accounting method and the business facts determine the route.",[2115,2148,2149],{},"An unpaid wage works from the other direction: the employee's work belongs to this period even though payment comes later. Recording the expense and liability together keeps the period's performance connected to the closing financial position. The example below shows why neither an adjustment nor an expense necessarily means a current cash payment.",[2140,2151,2153],{"id":2152},"_1-unadjusted-trial-balance","1. Unadjusted trial balance",[2115,2155,2156,2157,2160],{},"This business uses ",[2122,2158,2159],{},"periodic inventory",": the inventory account still contains opening inventory, and purchases\u002Freturns have separate accounts. No cost-of-sales entry has yet been made. A physical count supplies closing inventory. Do not mix this method with the perpetual-inventory entries in other chapters.",[2162,2163,2164,2181],"table",{},[2165,2166,2167],"thead",{},[2168,2169,2170,2174,2178],"tr",{},[2171,2172,2173],"th",{},"Account",[2171,2175,2177],{"align":2176},"right","Debit £",[2171,2179,2180],{"align":2176},"Credit £",[2182,2183,2184,2196,2206,2216,2226,2236,2246,2256,2266,2276,2286,2295,2305,2315,2325,2334,2343],"tbody",{},[2168,2185,2186,2190,2193],{},[2187,2188,2189],"td",{},"Cash",[2187,2191,2192],{"align":2176},"12,000",[2187,2194,2195],{"align":2176},"0",[2168,2197,2198,2201,2204],{},[2187,2199,2200],{},"Trade receivables",[2187,2202,2203],{"align":2176},"18,000",[2187,2205,2195],{"align":2176},[2168,2207,2208,2211,2214],{},[2187,2209,2210],{},"Opening inventory",[2187,2212,2213],{"align":2176},"10,000",[2187,2215,2195],{"align":2176},[2168,2217,2218,2221,2224],{},[2187,2219,2220],{},"Equipment at cost",[2187,2222,2223],{"align":2176},"40,000",[2187,2225,2195],{"align":2176},[2168,2227,2228,2231,2234],{},[2187,2229,2230],{},"Purchases",[2187,2232,2233],{"align":2176},"36,000",[2187,2235,2195],{"align":2176},[2168,2237,2238,2241,2244],{},[2187,2239,2240],{},"Sales returns",[2187,2242,2243],{"align":2176},"2,000",[2187,2245,2195],{"align":2176},[2168,2247,2248,2251,2254],{},[2187,2249,2250],{},"Insurance expense",[2187,2252,2253],{"align":2176},"6,000",[2187,2255,2195],{"align":2176},[2168,2257,2258,2261,2264],{},[2187,2259,2260],{},"Wages expense",[2187,2262,2263],{"align":2176},"14,000",[2187,2265,2195],{"align":2176},[2168,2267,2268,2271,2274],{},[2187,2269,2270],{},"Utilities expense",[2187,2272,2273],{"align":2176},"3,000",[2187,2275,2195],{"align":2176},[2168,2277,2278,2281,2284],{},[2187,2279,2280],{},"Drawings",[2187,2282,2283],{"align":2176},"4,000",[2187,2285,2195],{"align":2176},[2168,2287,2288,2291,2293],{},[2187,2289,2290],{},"Opening capital",[2187,2292,2195],{"align":2176},[2187,2294,2223],{"align":2176},[2168,2296,2297,2300,2302],{},[2187,2298,2299],{},"Bank loan",[2187,2301,2195],{"align":2176},[2187,2303,2304],{"align":2176},"20,000",[2168,2306,2307,2310,2312],{},[2187,2308,2309],{},"Trade payables",[2187,2311,2195],{"align":2176},[2187,2313,2314],{"align":2176},"15,000",[2168,2316,2317,2320,2322],{},[2187,2318,2319],{},"Sales",[2187,2321,2195],{"align":2176},[2187,2323,2324],{"align":2176},"64,000",[2168,2326,2327,2330,2332],{},[2187,2328,2329],{},"Accumulated depreciation",[2187,2331,2195],{"align":2176},[2187,2333,2283],{"align":2176},[2168,2335,2336,2339,2341],{},[2187,2337,2338],{},"Purchase returns",[2187,2340,2195],{"align":2176},[2187,2342,2243],{"align":2176},[2168,2344,2345,2350,2355],{},[2187,2346,2347],{},[2122,2348,2349],{},"Total",[2187,2351,2352],{"align":2176},[2122,2353,2354],{},"145,000",[2187,2356,2357],{"align":2176},[2122,2358,2354],{},[2115,2360,2361],{},"Additional information:",[2363,2364,2365,2369,2372,2375,2378],"ol",{},[2366,2367,2368],"li",{},"The £6,000 insurance payment covers September 20X2 to February 20X3, six months equally. It was all recorded as expense.",[2366,2370,2371],{},"Wages of £1,000 earned in December will be paid in January and have not been recorded.",[2366,2373,2374],{},"Equipment was available for use throughout this year. Its cost is £40,000, residual value £4,000 and useful life six years. Use straight-line depreciation; the opening accumulated depreciation is already in the trial balance.",[2366,2376,2377],{},"An additional £1,200 of this year's credit purchases was returned before year-end. Neither the return nor the reduction of the outstanding payable has been recorded.",[2366,2379,2380],{},"The inventory count values goods on hand at £12,000 at cost, after the return. Assume no write-down is needed.",[2140,2382,2384],{"id":2383},"_2-reading-the-worked-example","2. Reading the worked example",[2115,2386,2387],{},"Work through W1–W5 in order, opening the explanations as needed. For each entry, identify the amount already recorded and the required closing balance. Then follow the revised balances into the statements. When revising, close the workings and try to reconstruct them. If totals disagree, trace the difference rather than inserting an unexplained cash or capital balance.",[2140,2389,2391],{"id":2390},"_3-workings-and-entries","3. Workings and entries",[2393,2394,2396,2472,2475],"legacy-spoiler",{"title":2395},"W1–W4: timing, depreciation and returns",[2162,2397,2398,2414],{},[2165,2399,2400],{},[2168,2401,2402,2405,2408,2411],{},[2171,2403,2404],{},"Working",[2171,2406,2407],{},"Calculation",[2171,2409,2410],{},"Debit",[2171,2412,2413],{},"Credit",[2182,2415,2416,2430,2444,2458],{},[2168,2417,2418,2421,2424,2427],{},[2187,2419,2420],{},"W1 Insurance",[2187,2422,2423],{},"£6,000 × 2\u002F6 = £2,000 belongs to next year; this year's expense is £4,000",[2187,2425,2426],{},"Prepaid insurance £2,000",[2187,2428,2429],{},"Insurance expense £2,000",[2168,2431,2432,2435,2438,2441],{},[2187,2433,2434],{},"W2 Wages",[2187,2436,2437],{},"£14,000 + £1,000 = £15,000 expense",[2187,2439,2440],{},"Wages expense £1,000",[2187,2442,2443],{},"Accrued wages £1,000",[2168,2445,2446,2449,2452,2455],{},[2187,2447,2448],{},"W3 Depreciation",[2187,2450,2451],{},"(£40,000 − £4,000) \u002F 6 = £6,000; accumulated depreciation becomes £10,000",[2187,2453,2454],{},"Depreciation expense £6,000",[2187,2456,2457],{},"Accumulated depreciation £6,000",[2168,2459,2460,2463,2466,2469],{},[2187,2461,2462],{},"W4 Purchase return",[2187,2464,2465],{},"Returns become £3,200; payables become £13,800",[2187,2467,2468],{},"Trade payables £1,200",[2187,2470,2471],{},"Purchase returns £1,200",[2115,2473,2474],{},"None of these four adjustments changes cash at the adjustment date. The insurance has already been paid and the wages will be paid later. Depreciation allocates the equipment's cost, while the purchase return reduces the amount owed on an unpaid invoice.",[2115,2476,2477,2478,2484],{},"Depreciation is an allocation of depreciable cost, not a forecast of market value. Do not infer a tax deduction from this simplified accounting calculation. See the ",[2134,2479,2483],{"href":2480,"rel":2481},"https:\u002F\u002Fwww.ifrs.org\u002Fissued-standards\u002Flist-of-standards\u002Fias-16-property-plant-and-equipment\u002F",[2482],"nofollow","IAS 16 overview"," for the wider recognition and measurement context.",[2393,2486,2488,2898,2901,2967],{"title":2487},"W5: periodic inventory and cost of sales",[2111,2489,2492],{"className":2490},[2491],"katex-display",[2111,2493,2496,2637],{"className":2494},[2495],"katex",[2111,2497,2500],{"className":2498},[2499],"katex-mathml",[2501,2502,2505],"math",{"xmlns":2503,"display":2504},"http:\u002F\u002Fwww.w3.org\u002F1998\u002FMath\u002FMathML","block",[2506,2507,2508,2632],"semantics",{},[2509,2510,2514,2561,2601],"mtable",{"rowspacing":2511,"columnalign":2512,"columnspacing":2513},"0.25em","right left","0em",[2515,2516,2517,2528],"mtr",{},[2518,2519,2520],"mtd",{},[2521,2522,2524],"mstyle",{"scriptlevel":2195,"displaystyle":2523},"true",[2525,2526,2527],"mtext",{},"Cost of sales",[2518,2529,2530],{},[2521,2531,2532],{"scriptlevel":2195,"displaystyle":2523},[2533,2534,2535,2537,2541,2545,2548,2551,2554,2557,2559],"mrow",{},[2533,2536],{},[2538,2539,2540],"mo",{},"=",[2542,2543,2544],"mn",{},"10",[2538,2546,2547],{"separator":2523},",",[2542,2549,2550],{},"000",[2538,2552,2553],{},"+",[2542,2555,2556],{},"36",[2538,2558,2547],{"separator":2523},[2542,2560,2550],{},[2515,2562,2563,2569],{},[2518,2564,2565],{},[2521,2566,2567],{"scriptlevel":2195,"displaystyle":2523},[2533,2568],{},[2518,2570,2571],{},[2521,2572,2573],{"scriptlevel":2195,"displaystyle":2523},[2533,2574,2575,2577,2581,2584,2587,2589,2592,2594,2597,2599],{},[2533,2576],{},[2578,2579],"mspace",{"width":2580},"1em",[2538,2582,2583],{},"−",[2542,2585,2586],{},"3",[2538,2588,2547],{"separator":2523},[2542,2590,2591],{},"200",[2538,2593,2583],{},[2542,2595,2596],{},"12",[2538,2598,2547],{"separator":2523},[2542,2600,2550],{},[2515,2602,2603,2609],{},[2518,2604,2605],{},[2521,2606,2607],{"scriptlevel":2195,"displaystyle":2523},[2533,2608],{},[2518,2610,2611],{},[2521,2612,2613],{"scriptlevel":2195,"displaystyle":2523},[2533,2614,2615,2617,2619,2624,2627,2629],{},[2533,2616],{},[2538,2618,2540],{},[2620,2621,2623],"mi",{"mathvariant":2622},"normal","£",[2542,2625,2626],{},"30",[2538,2628,2547],{"separator":2523},[2542,2630,2631],{},"800",[2633,2634,2636],"annotation",{"encoding":2635},"application\u002Fx-tex","\\begin{aligned}\n\\text{Cost of sales}&=10,000+36,000\\\\\n&\\quad-3,200-12,000\\\\\n&=£30,800\n\\end{aligned}",[2111,2638,2641],{"className":2639,"ariaHidden":2523},[2640],"katex-html",[2111,2642,2645,2650],{"className":2643},[2644],"base",[2111,2646],{"className":2647,"style":2649},[2648],"strut","height:4.2em;vertical-align:-1.85em;",[2111,2651,2654],{"className":2652},[2653],"mord",[2111,2655,2657,2725],{"className":2656},[2509],[2111,2658,2661],{"className":2659},[2660],"col-align-r",[2111,2662,2666,2716],{"className":2663},[2664,2665],"vlist-t","vlist-t2",[2111,2667,2670,2711],{"className":2668},[2669],"vlist-r",[2111,2671,2675,2693,2702],{"className":2672,"style":2674},[2673],"vlist","height:2.35em;",[2111,2676,2678,2683],{"style":2677},"top:-4.51em;",[2111,2679],{"className":2680,"style":2682},[2681],"pstrut","height:3em;",[2111,2684,2686],{"className":2685},[2653],[2111,2687,2690],{"className":2688},[2653,2689],"text",[2111,2691,2527],{"className":2692},[2653],[2111,2694,2696,2699],{"style":2695},"top:-3.01em;",[2111,2697],{"className":2698,"style":2682},[2681],[2111,2700],{"className":2701},[2653],[2111,2703,2705,2708],{"style":2704},"top:-1.51em;",[2111,2706],{"className":2707,"style":2682},[2681],[2111,2709],{"className":2710},[2653],[2111,2712,2715],{"className":2713},[2714],"vlist-s","​",[2111,2717,2719],{"className":2718},[2669],[2111,2720,2723],{"className":2721,"style":2722},[2673],"height:1.85em;",[2111,2724],{},[2111,2726,2729],{"className":2727},[2728],"col-align-l",[2111,2730,2732,2890],{"className":2731},[2664,2665],[2111,2733,2735,2887],{"className":2734},[2669],[2111,2736,2738,2797,2854],{"className":2737,"style":2674},[2673],[2111,2739,2740,2743],{"style":2677},[2111,2741],{"className":2742,"style":2682},[2681],[2111,2744,2746,2749,2753,2757,2760,2763,2767,2771,2774,2778,2782,2785,2788,2791,2794],{"className":2745},[2653],[2111,2747],{"className":2748},[2653],[2111,2750],{"className":2751,"style":2752},[2578],"margin-right:0.2778em;",[2111,2754,2540],{"className":2755},[2756],"mrel",[2111,2758],{"className":2759,"style":2752},[2578],[2111,2761,2544],{"className":2762},[2653],[2111,2764,2547],{"className":2765},[2766],"mpunct",[2111,2768],{"className":2769,"style":2770},[2578],"margin-right:0.1667em;",[2111,2772,2550],{"className":2773},[2653],[2111,2775],{"className":2776,"style":2777},[2578],"margin-right:0.2222em;",[2111,2779,2553],{"className":2780},[2781],"mbin",[2111,2783],{"className":2784,"style":2777},[2578],[2111,2786,2556],{"className":2787},[2653],[2111,2789,2547],{"className":2790},[2766],[2111,2792],{"className":2793,"style":2770},[2578],[2111,2795,2550],{"className":2796},[2653],[2111,2798,2799,2802],{"style":2695},[2111,2800],{"className":2801,"style":2682},[2681],[2111,2803,2805,2808,2812,2815,2818,2821,2824,2827,2830,2833,2836,2839,2842,2845,2848,2851],{"className":2804},[2653],[2111,2806],{"className":2807},[2653],[2111,2809],{"className":2810,"style":2811},[2578],"margin-right:1em;",[2111,2813],{"className":2814,"style":2777},[2578],[2111,2816,2583],{"className":2817},[2781],[2111,2819],{"className":2820,"style":2777},[2578],[2111,2822,2586],{"className":2823},[2653],[2111,2825,2547],{"className":2826},[2766],[2111,2828],{"className":2829,"style":2770},[2578],[2111,2831,2591],{"className":2832},[2653],[2111,2834],{"className":2835,"style":2777},[2578],[2111,2837,2583],{"className":2838},[2781],[2111,2840],{"className":2841,"style":2777},[2578],[2111,2843,2596],{"className":2844},[2653],[2111,2846,2547],{"className":2847},[2766],[2111,2849],{"className":2850,"style":2770},[2578],[2111,2852,2550],{"className":2853},[2653],[2111,2855,2856,2859],{"style":2704},[2111,2857],{"className":2858,"style":2682},[2681],[2111,2860,2862,2865,2868,2871,2874,2878,2881,2884],{"className":2861},[2653],[2111,2863],{"className":2864},[2653],[2111,2866],{"className":2867,"style":2752},[2578],[2111,2869,2540],{"className":2870},[2756],[2111,2872],{"className":2873,"style":2752},[2578],[2111,2875,2877],{"className":2876},[2653],"£30",[2111,2879,2547],{"className":2880},[2766],[2111,2882],{"className":2883,"style":2770},[2578],[2111,2885,2631],{"className":2886},[2653],[2111,2888,2715],{"className":2889},[2714],[2111,2891,2893],{"className":2892},[2669],[2111,2894,2896],{"className":2895,"style":2722},[2673],[2111,2897],{},[2115,2899,2900],{},"For this case, one combined adjustment transfers net purchases and updates the inventory balance:",[2162,2902,2903,2913],{},[2165,2904,2905],{},[2168,2906,2907,2909,2911],{},[2171,2908,2173],{},[2171,2910,2177],{"align":2176},[2171,2912,2180],{"align":2176},[2182,2914,2915,2925,2934,2944,2953],{},[2168,2916,2917,2920,2923],{},[2187,2918,2919],{},"Cost of sales",[2187,2921,2922],{"align":2176},"30,800",[2187,2924,2195],{"align":2176},[2168,2926,2927,2930,2932],{},[2187,2928,2929],{},"Inventory: increase from £10,000 to £12,000",[2187,2931,2243],{"align":2176},[2187,2933,2195],{"align":2176},[2168,2935,2936,2939,2942],{},[2187,2937,2938],{},"Purchase returns: clear the credit balance",[2187,2940,2941],{"align":2176},"3,200",[2187,2943,2195],{"align":2176},[2168,2945,2946,2949,2951],{},[2187,2947,2948],{},"Purchases: clear the debit balance",[2187,2950,2195],{"align":2176},[2187,2952,2233],{"align":2176},[2168,2954,2955,2959,2963],{},[2187,2956,2957],{},[2122,2958,2349],{},[2187,2960,2961],{"align":2176},[2122,2962,2233],{},[2187,2964,2965],{"align":2176},[2122,2966,2233],{},[2115,2968,2969,2970,2973],{},"After this entry, the inventory account shows ",[2122,2971,2972],{},"closing"," inventory and the adjusted trial balance includes cost of sales. Closing inventory has already been allowed for in that cost-of-sales figure, so deducting it again would misstate profit.",[2140,2975,2977],{"id":2976},"_4-adjusted-trial-balance","4. Adjusted trial balance",[2393,2979,2981,3160],{"title":2980},"Check all balances after W1–W5",[2162,2982,2983,2993],{},[2165,2984,2985],{},[2168,2986,2987,2989,2991],{},[2171,2988,2173],{},[2171,2990,2177],{"align":2176},[2171,2992,2180],{"align":2176},[2182,2994,2995,3003,3011,3020,3028,3037,3045,3053,3061,3069,3077,3086,3094,3102,3110,3119,3127,3135,3145],{},[2168,2996,2997,2999,3001],{},[2187,2998,2189],{},[2187,3000,2192],{"align":2176},[2187,3002,2195],{"align":2176},[2168,3004,3005,3007,3009],{},[2187,3006,2200],{},[2187,3008,2203],{"align":2176},[2187,3010,2195],{"align":2176},[2168,3012,3013,3016,3018],{},[2187,3014,3015],{},"Closing inventory",[2187,3017,2192],{"align":2176},[2187,3019,2195],{"align":2176},[2168,3021,3022,3024,3026],{},[2187,3023,2220],{},[2187,3025,2223],{"align":2176},[2187,3027,2195],{"align":2176},[2168,3029,3030,3033,3035],{},[2187,3031,3032],{},"Prepaid insurance",[2187,3034,2243],{"align":2176},[2187,3036,2195],{"align":2176},[2168,3038,3039,3041,3043],{},[2187,3040,2919],{},[2187,3042,2922],{"align":2176},[2187,3044,2195],{"align":2176},[2168,3046,3047,3049,3051],{},[2187,3048,2240],{},[2187,3050,2243],{"align":2176},[2187,3052,2195],{"align":2176},[2168,3054,3055,3057,3059],{},[2187,3056,2250],{},[2187,3058,2283],{"align":2176},[2187,3060,2195],{"align":2176},[2168,3062,3063,3065,3067],{},[2187,3064,2260],{},[2187,3066,2314],{"align":2176},[2187,3068,2195],{"align":2176},[2168,3070,3071,3073,3075],{},[2187,3072,2270],{},[2187,3074,2273],{"align":2176},[2187,3076,2195],{"align":2176},[2168,3078,3079,3082,3084],{},[2187,3080,3081],{},"Depreciation expense",[2187,3083,2253],{"align":2176},[2187,3085,2195],{"align":2176},[2168,3087,3088,3090,3092],{},[2187,3089,2280],{},[2187,3091,2283],{"align":2176},[2187,3093,2195],{"align":2176},[2168,3095,3096,3098,3100],{},[2187,3097,2290],{},[2187,3099,2195],{"align":2176},[2187,3101,2223],{"align":2176},[2168,3103,3104,3106,3108],{},[2187,3105,2299],{},[2187,3107,2195],{"align":2176},[2187,3109,2304],{"align":2176},[2168,3111,3112,3114,3116],{},[2187,3113,2309],{},[2187,3115,2195],{"align":2176},[2187,3117,3118],{"align":2176},"13,800",[2168,3120,3121,3123,3125],{},[2187,3122,2319],{},[2187,3124,2195],{"align":2176},[2187,3126,2324],{"align":2176},[2168,3128,3129,3131,3133],{},[2187,3130,2329],{},[2187,3132,2195],{"align":2176},[2187,3134,2213],{"align":2176},[2168,3136,3137,3140,3142],{},[2187,3138,3139],{},"Accrued wages",[2187,3141,2195],{"align":2176},[2187,3143,3144],{"align":2176},"1,000",[2168,3146,3147,3151,3156],{},[2187,3148,3149],{},[2122,3150,2349],{},[2187,3152,3153],{"align":2176},[2122,3154,3155],{},"148,800",[2187,3157,3158],{"align":2176},[2122,3159,3155],{},[2115,3161,3162],{},"Purchases and purchase returns now have zero balances. Income, expenses and drawings have not yet been closed into capital.",[2140,3164,3166],{"id":3165},"_5-profit-capital-and-financial-position","5. Profit, capital and financial position",[2393,3168,3170,3175,3258,3268,3273,3381],{"title":3169},"Reconciled statements",[2115,3171,3172],{},[2122,3173,3174],{},"Income statement for the year ended 31 December 20X2",[2162,3176,3177,3186],{},[2165,3178,3179],{},[2168,3180,3181,3184],{},[2171,3182,3183],{},"Item",[2171,3185,2623],{"align":2176},[2182,3187,3188,3196,3203,3215,3223,3231,3239,3247],{},[2168,3189,3190,3193],{},[2187,3191,3192],{},"Sales less sales returns: £64,000 − £2,000",[2187,3194,3195],{"align":2176},"62,000",[2168,3197,3198,3200],{},[2187,3199,2919],{},[2187,3201,3202],{"align":2176},"(30,800)",[2168,3204,3205,3210],{},[2187,3206,3207],{},[2122,3208,3209],{},"Gross profit",[2187,3211,3212],{"align":2176},[2122,3213,3214],{},"31,200",[2168,3216,3217,3220],{},[2187,3218,3219],{},"Insurance",[2187,3221,3222],{"align":2176},"(4,000)",[2168,3224,3225,3228],{},[2187,3226,3227],{},"Wages",[2187,3229,3230],{"align":2176},"(15,000)",[2168,3232,3233,3236],{},[2187,3234,3235],{},"Utilities",[2187,3237,3238],{"align":2176},"(3,000)",[2168,3240,3241,3244],{},[2187,3242,3243],{},"Depreciation",[2187,3245,3246],{"align":2176},"(6,000)",[2168,3248,3249,3254],{},[2187,3250,3251],{},[2122,3252,3253],{},"Profit for the year",[2187,3255,3256],{"align":2176},[2122,3257,2941],{},[2115,3259,3260,3263,3264,3267],{},[2122,3261,3262],{},"Capital reconciliation:"," £40,000 opening capital + £3,200 profit − £4,000 drawings = ",[2122,3265,3266],{},"£39,200 closing capital",". Drawings reduce the sole trader's capital; they are not wages or another business expense. A company's dividends and equity presentation require their own treatment.",[2115,3269,3270],{},[2122,3271,3272],{},"Statement of financial position at 31 December 20X2",[2162,3274,3275,3283],{},[2165,3276,3277],{},[2168,3278,3279,3281],{},[2171,3280,3183],{},[2171,3282,2623],{"align":2176},[2182,3284,3285,3293,3299,3305,3311,3317,3329,3336,3343,3350,3362,3370],{},[2168,3286,3287,3290],{},[2187,3288,3289],{},"Equipment: £40,000 cost − £10,000 accumulated depreciation",[2187,3291,3292],{"align":2176},"30,000",[2168,3294,3295,3297],{},[2187,3296,146],{},[2187,3298,2192],{"align":2176},[2168,3300,3301,3303],{},[2187,3302,2200],{},[2187,3304,2203],{"align":2176},[2168,3306,3307,3309],{},[2187,3308,3032],{},[2187,3310,2243],{"align":2176},[2168,3312,3313,3315],{},[2187,3314,2189],{},[2187,3316,2192],{"align":2176},[2168,3318,3319,3324],{},[2187,3320,3321],{},[2122,3322,3323],{},"Total assets",[2187,3325,3326],{"align":2176},[2122,3327,3328],{},"74,000",[2168,3330,3331,3334],{},[2187,3332,3333],{},"Trade payables, current",[2187,3335,3118],{"align":2176},[2168,3337,3338,3341],{},[2187,3339,3340],{},"Accrued wages, current",[2187,3342,3144],{"align":2176},[2168,3344,3345,3348],{},[2187,3346,3347],{},"Bank loan, non-current",[2187,3349,2304],{"align":2176},[2168,3351,3352,3357],{},[2187,3353,3354],{},[2122,3355,3356],{},"Total liabilities",[2187,3358,3359],{"align":2176},[2122,3360,3361],{},"34,800",[2168,3363,3364,3367],{},[2187,3365,3366],{},"Closing capital",[2187,3368,3369],{"align":2176},"39,200",[2168,3371,3372,3377],{},[2187,3373,3374],{},[2122,3375,3376],{},"Liabilities plus capital",[2187,3378,3379],{"align":2176},[2122,3380,3328],{},[2115,3382,3383],{},"Profit of £3,200, closing cash of £12,000 and drawings of £4,000 measure different things. To prepare a historical cash-flow statement, you would also need opening cash and the full cash movements. Those details are not supplied and cannot be inferred from profit alone.",[2140,3385,3387],{"id":3386},"_6-independent-checks","6. Independent checks",[2363,3389,3390,3393,3396],{},[2366,3391,3392],{},"If the £1,000 wage accrual were omitted, would the trial balance still agree? State the errors in profit, liabilities and capital.",[2366,3394,3395],{},"Instead of two months, suppose three of the six insurance months belong to next year. Recalculate insurance expense, profit, assets and closing capital; keep every other fact unchanged.",[2366,3397,3398],{},"In a separate mini-case, equipment costs £18,000, residual value is £3,000 and life is five years. Calculate annual straight-line depreciation. Separately, calculate the first two years at 25% reducing balance, assuming the residual-value floor is not reached.",[2393,3400,3402],{"title":3401},"Feedback",[2363,3403,3404,3407,3410],{},[2366,3405,3406],{},"It would still agree. Wages expense and liabilities would be £1,000 too low; profit and closing capital would be £1,000 too high. Cash would be unchanged.",[2366,3408,3409],{},"Prepayment and expense are each £3,000. Profit becomes £4,200; assets £75,000; closing capital £40,200. Liabilities remain £34,800, so the statement still reconciles.",[2366,3411,3412],{},"Straight-line: (£18,000 − £3,000) \u002F 5 = £3,000 per year. Reducing balance: £4,500 in year 1, then £13,500 × 25% = £3,375 in year 2; closing carrying amount is £10,125. Do not subtract both methods from the same asset.",[2140,3414,3416],{"id":3415},"what-to-retain-and-where-to-go-next","What to retain and where to go next",[2115,3418,3419],{},"The trial balance checks equality of debits and credits; the statements organise those balances by purpose. Neither check proves that every event has been recorded in the correct period. The omitted-wages example remains balanced precisely because both sides of the adjustment are missing.",[2115,3421,3422,3423,3427,3428,2138],{},"Take that distinction into ",[2134,3424,3426],{"href":3425},"..\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F15-ratio-analysis","financial-statement analysis",": a ratio inherits the recognition and measurement choices in its inputs. To understand why an asset's reported amount can change for reasons beyond cost allocation, continue with ",[2134,3429,3431],{"href":3430},"..\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F","measurement and adjustments",[2115,3433,3434,3438,3439],{},[2134,3435,3437],{"href":3436},".\u002F02-cash-budget","Next: Cash budgets"," · ",[2134,3440,3442],{"href":3441},".\u002F","Return to the foundation route",{"title":10,"searchDepth":210,"depth":210,"links":3444},[3445,3446,3447,3448,3449,3450,3451,3452],{"id":2142,"depth":210,"text":2143},{"id":2152,"depth":210,"text":2153},{"id":2383,"depth":210,"text":2384},{"id":2390,"depth":210,"text":2391},{"id":2976,"depth":210,"text":2977},{"id":3165,"depth":210,"text":3166},{"id":3386,"depth":210,"text":3387},{"id":3415,"depth":210,"text":3416},"Understand period-end adjustments and trace their effects through a complete worked example","md",{},true,{"title":206,"description":3453},{"order":210},"74v1OZ7CFRQGJFLx1jgNJNDonCFWqkTOCsHbliMBeRY",[3461,3463],{"title":198,"path":199,"stem":200,"description":3462,"children":-1},"Core accounting ideas connected through summaries, worked examples and extensions",{"title":212,"path":213,"stem":214,"description":3464,"children":-1},"Build monthly receipts, payments and funding schedules before interpreting cash balances",1791046343180]