How to prepare a chart of accounts?
1. Assets: refers to all valuable resources owned by an enterprise, which can be divided into three categories: current assets, fixed assets, and other assets. Current assets refer to cash and assets that a business hopes to turn into cash.
2. Liabilities: refers to the debts of an enterprise, which can be divided into current liabilities, long-term liabilities and other liabilities.
3. Capital: Also known as shareholders’ equity, it is the part of the enterprise that belongs to shareholders, so it is equal to the difference between assets and liabilities.
4. Income: refers to the income generated by an enterprise from selling products or providing services. It can be divided into two categories: operating income and non-operating income. Operating income is the income within the scheduled business scope of the enterprise, while non-operating income refers to the scheduled business scope. Non-financial income, such as interest income from non-financial industries.
5. Expenses: refer to expenses incurred due to income, which are divided into four subcategories: direct costs, sales expenses, administrative expenses, and non-operating expenses.
2. Average: =AVERAGE(K2:K56) Find the average of the area K2 K56;
3. Ranking: =RANK(K2,K$2:KS56) ranks the results of 55 students;
4. Level: =IF(K2>=85, "Excellent", IF(K2>=74, "People", IF(K2>=60, "Pass", "Fail")))
5. Semester overall evaluation: =K2*0.3+M2*0.3+N2*0.4 Assume that column K, column M and column N respectively store the three grades of students: "usual overall evaluation", "midterm" and "final";
6. Highest score: =MAX(K2:K56) Find the highest score in the K2 to K56 area (55 students);
7. Minimum score: =MIN(K2:K56) ——- Find the lowest score in the K2 to K56 area (55 students);
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