How are shares treated in the accounting records?

ACCA, CIMA, CPD, AAT, FRM | by Ellie Franklin

What are shares? If you want to have a cake, you can have all of it, or you can have a part of it and share the rest with others.
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Forecasting: Methods and types of Forecasting

ACCA, CIMA, CPD, FRM | by Ellie Franklin

What is forecasting The word “forecasting” is said to date back to the 14th century according to etymology sources and in effect means to plan in advance (before events are cast in stone).
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Mean: How to calculate mean? (with examples)

ACCA, CIMA, AAT, FRM | by Ellie Franklin

What is a “mean”? In simple terms, it is the average of a series of numbers. Mean is a term used widely in statistics, even more than in accounting and personal finance.
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What is balance sheet and how to calculate Shareholders' Equity?

ACCA, CIMA, CPD, FRM | by Ellie Franklin

What is balance? According to the online etymology (origin of words) dictionary the word “balance” comes from Latin and is a composite of the words “bis” or “two” and “libra” or “scale”, combined as “bilanx” or “double pan scale”.
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