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        \hspace*{-6pt}\includegraphics[width=5.8cm]{/web/www.cheatography.com/public/images/cheatography_logo.pdf}}
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    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{acct Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{koo} via \textcolor{DarkBackground}{\uline{cheatography.com/166896/cs/34936/}}}
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\noindent
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  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}koo \\
  \uline{cheatography.com/koo} \\
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  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Published 26th October, 2022.\\
   Updated 26th October, 2022.\\
   Page {\thepage} of \pageref{LastPage}.
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  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Sponsor}}  \\
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  \vspace{-5pt}
  %\includegraphics[width=48px,height=48px]{dave.jpeg}
  Measure your website readability!\\
  www.readability-score.com
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\begin{multicols*}{4}

\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Chapter 4}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{{\bf{Closing Process}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Closing entries formally recognize in the ledger the transfer of net income (or net loss) and Dividends to Retained Earnings. Companies generally journalize and post closing entries only at the end of the annual accounting period. Closing entries produce a zero balance in each temporary account.} \tn 
% Row Count 8 (+ 8)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{{\bf{Permanent account and temporary account.}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}{\emph{Permanent}}: balance sheet items (all asset, liability, and stockholders' equity) \{\{nl\}\} {\emph{Temporary}}: income statement and statement of retained earnings items (Revenue, expenses, and dividend).} \tn 
% Row Count 14 (+ 6)
% Row 2
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Closing}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Transfer the revenue and expenses accounts to income summary, and then transfer income summary to retained earnings. Transfer dividend to retained earnings directly.} \tn 
% Row Count 19 (+ 5)
% Row 3
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\mymulticolumn{1}{x{3.833cm}}{The end balance of Income Summary (right before closing it) equals to the net income (of the given period).} \tn 
% Row Count 22 (+ 3)
% Row 4
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\mymulticolumn{1}{x{3.833cm}}{After closing, all temporary accounts should have the balance of ZERO (check the T-account and trial balance).} \tn 
% Row Count 25 (+ 3)
% Row 5
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\mymulticolumn{1}{x{3.833cm}}{Compare the unadjusted trial balance, adjusted trial balance, and the post-closing adjusted trial balance (check all temporary accounts and the ending balance of retained earnings).} \tn 
% Row Count 29 (+ 4)
% Row 6
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{{\bf{Classified Balance Sheet}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}The correct order of presentation in a classified balance sheet for the following current assets is: cash, accounts receivable, inventory, prepaid insurance.} \tn 
% Row Count 34 (+ 5)
\end{tabularx}
\par\addvspace{1.3em}

\vfill
\columnbreak
\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Chapter 4 (cont)}}  \tn
% Row 7
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}{\emph{Current Liabilities}}: Obligations the company is to pay within the coming year or its operating cycle, whichever is longer.} \tn 
% Row Count 3 (+ 3)
% Row 8
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\mymulticolumn{1}{x{3.833cm}}{} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}{\emph{Liquidity}}- ability to pay obligations expected to be due within the next year. (long-term: after 1 yr.)} \tn 
% Row Count 6 (+ 3)
% Row 9
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Stockholders' (Owner's) Equity}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Proprietorship - one capital account. \{\{nl\}\} Partnership - capital account for each partner. Corporation - Common Stock and Retained Earnings.} \tn 
% Row Count 11 (+ 5)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Chapter 5}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{{\bf{Merchandising Operations and Inventory Systems}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Operating Cycles: The operating cycle of a \{\{nl\}\}merchandising company ordinarily is longer than that of a service company. \{\{nl\}\}Merchandise Company (Buy \& Sell Goods)  vs \{\{nl\}\}Manufacturing Company} \tn 
% Row Count 6 (+ 6)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{Equation:} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}{\bf{Sales Revenue - Cost of Goods Sold = Gross Profit - Operating Expenses = Net Income (loss)}}} \tn 
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% Row 2
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Flow of Costs}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Concept of Perpetual inventory system and periodic inventory system. \{\{nl\}\} {\bf{{\emph{Perpetual System}}}} \{\{nl\}\}-Maintain detailed records of the cost of each inventory purchase and sale. \{\{nl\}\}-Records continuously show inventory that should be on hand for every item. \{\{nl\}\}-Company determines the cost of goods sold each time a sale occurs. \{\{nl\}\} {\bf{{\emph{Periodic System}}}} \{\{nl\}\}-Do not keep detailed records of the goods on hand. \{\{nl\}\}-Cost of goods sold is determined by count at the end of the accounting period.} \tn 
% Row Count 21 (+ 12)
% Row 3
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{Equation:} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Beginning Inventory + Cost of Goods Purchased = Cost of Goods available for Sale \{\{nl\}\} {\bf{Cost of Goods available for Sale = Cost of Goods Sold + Ending Inventory}}} \tn 
% Row Count 26 (+ 5)
% Row 4
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Recording Purchases of Merchandise:}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}-Freight Costs \{\{nl\}\}-Purchase Returns and Allowances \{\{nl\}\}-Purchase Discounts (What are Credit Terms?) \{\{nl\}\}{\bf{Example:}} credit terms 2/10, n/30, which is read "two-ten, net thirty". This means that the buyer may take a 2\% cash discount on the invoice price, less ("net of") any returns or allowances, if payment is made  within  10  days  of  the  invoice  date (the discount period).} \tn 
% Row Count 36 (+ 10)
\end{tabularx}
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\vfill
\columnbreak
\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Chapter 5 (cont)}}  \tn
% Row 5
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Recording Sales of Merchandise}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Accounts Receivable \{\{nl\}\} -{}-{}-{}--Sales Revenue \{\{nl\}\} Cost of Goods Sold \{\{nl\}\} -{}-{}-{}--Inventory} \tn 
% Row Count 3 (+ 3)
% Row 6
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\mymulticolumn{1}{x{3.833cm}}{Apply the steps in the accounting cycle to a \{\{nl\}\}merchandising company.} \tn 
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% Row 7
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Multiple-Step Income Statement}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}-Shows several steps in determining net income. \{\{nl\}\}-Two steps relate to principal operating activities. \{\{nl\}\}-Distinguishes between operating and non-operating activities.} \tn 
% Row Count 10 (+ 5)
% Row 8
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{{\bf{Key terms:}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}-Sales revenue \{\{nl\}\}-Net sales \{\{nl\}\}-Gross profit \{\{nl\}\}-Operating expenses \{\{nl\}\}-Nonoperating activities \{\{nl\}\}-Net income} \tn 
% Row Count 14 (+ 4)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
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\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Chapter 6}}  \tn
% Row 0
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Inventories}}} \tn 
% Row Count 1 (+ 1)
% Row 1
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\mymulticolumn{1}{x{3.833cm}}{{\emph{Concept of inventory}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Inventory refers to the ASSETS a company (1) intends to sell in the normal course of business, (2) has in production for future sale (work in process), or (3) uses currently in the production of goods to be sold (raw materials).} \tn 
% Row Count 7 (+ 6)
% Row 2
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\mymulticolumn{1}{x{3.833cm}}{Determining Inventory Quantities} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}{\bf{Perpetual System}}\{\{nl\}\}1. Check accuracy of inventory records. \{\{nl\}\}2. Determine amount of inventory lost due to wasted raw materials, shoplifting, or employee theft. \{\{nl\}\}{\bf{Periodic System}} \{\{nl\}\}1. Determine the inventory on hand.\{\{nl\}\} 2. Determine the cost of goods sold for the period.} \tn 
% Row Count 15 (+ 8)
% Row 3
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{Determining ownership of goods:} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}{\bf{-Good in transits:}}  \{\{nl\}\}a) FOB Shipping Point: Ownership of the goods passes to the buyer when the public carrier accepts the goods from the seller.  \{\{nl\}\}b) FOB Destination: Ownership of the goods remains with the seller until the goods reach the buyer. \{\{nl\}\}{\bf{-Consigned Goods }}} \tn 
% Row Count 23 (+ 8)
% Row 4
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{Inventory is accounted for at cost.} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Cost includes all expenditures necessary to acquire goods and place them in a  condition ready for sale.} \tn 
% Row Count 27 (+ 4)
% Row 5
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\mymulticolumn{1}{x{3.833cm}}{Four methods:} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Specific identification (1 method) \{\{nl\}\}Cost flow assumptions (3 methods) \{\{nl\}\} {\bf{-FIFO (assumes that the earliest goods purchased are the first to be  sold) }}\{\{nl\}\} {\bf{-LIFO (assumes that the latest goods purchased are the first to be  sold)}} \{\{nl\}\} {\bf{-Average cost}}} \tn 
% Row Count 34 (+ 7)
\end{tabularx}
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\vfill
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\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Chapter 6 (cont)}}  \tn
% Row 6
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\mymulticolumn{1}{x{3.833cm}}{Statement Presentation:} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}{\bf{-Ending inventories: Balance sheet (current assets) }} \{\{nl\}\} {\bf{-COGS: Income statement (subtracted from sales)}}} \tn 
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\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
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\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Chapter 8}}  \tn
% Row 0
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Receivables}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Amounts due from individuals and companies that are expected  to be collected in cash.} \tn 
% Row Count 3 (+ 3)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{{\emph{Accounts Receivable:}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Amounts customers owe on account that result from the sale of goods and services.} \tn 
% Row Count 6 (+ 3)
% Row 2
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{{\emph{Notes Receivable:}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Written promise  for amounts to be  received. Normally  requires the  collection of  interest.} \tn 
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% Row 3
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\mymulticolumn{1}{x{3.833cm}}{{\emph{Other Receivables:}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Nontrade  receivables such as  interest, loans to  officers, advances  to employees, and  income taxes.} \tn 
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% Row 4
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Valuing Accounts Receivable\{\{nl\}\}Uncollectible Accounts (Bad Debts)}}} \tn 
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% Row 5
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\mymulticolumn{1}{x{3.833cm}}{} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Companies keep a separate accounts receivable  account for each customer (called a {\bf{subsidiary  account}}). The amount on the balance sheet represents  the total of these individual customer accounts.} \tn 
% Row Count 20 (+ 5)
% Row 6
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\mymulticolumn{1}{x{3.833cm}}{} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}{\bf{Bad debts}} result from credit customers who will not  pay the amount they owe, regardless of collection  efforts.} \tn 
% Row Count 23 (+ 3)
% Row 7
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\mymulticolumn{1}{x{3.833cm}}{Allowance Method (following GAAP):} \tn 
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% Row 8
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\mymulticolumn{1}{x{3.833cm}}{} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Accounts receivable} \tn 
% Row Count 25 (+ 1)
% Row 9
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\mymulticolumn{1}{x{3.833cm}}{} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Allowance for doubtful (or uncollectible) accounts (this is a contra-asset  account)} \tn 
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% Row 10
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\mymulticolumn{1}{x{3.833cm}}{} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}{\bf{Expected cash realizable value = Accounts receivable - Allowance for  doubtful accounts}}} \tn 
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% Row 11
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\mymulticolumn{1}{x{3.833cm}}{} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}{\bf{Allowances for doubtful accounts:}} a reserve that could be drawn when accounts cannot be repaid.} \tn 
% Row Count 32 (+ 3)
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\vfill
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\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Chapter 8 (cont)}}  \tn
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\mymulticolumn{1}{x{3.833cm}}{} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}{\bf{Bad Debt Expense (or uncollectible account expense)}} incurred when the uncollectible accounts are estimated, not when someone fails to pay back.} \tn 
% Row Count 4 (+ 4)
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\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Chapter 7}}  \tn
% Row 0
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Fraud, Internal Control, and Cash}}} \tn 
% Row Count 1 (+ 1)
% Row 1
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Cash: assets (e.g., coins, bank savings, checking, etc.)}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}{\emph{ex: cash on hand, cash in banks, and petty cash}}} \tn 
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\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{{\bf{Cash equivalents are short-term, highly liquid investments that  are both:}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}1. Readily convertible to known amounts of cash \{\{nl\}\} 2. So near their maturity that their market value is relatively insensitive to changes in interest rates. \{\{nl\}\} {\emph{ex: Treasury bills, commercial paper (short-term corporate notes), and money market funds.}}} \tn 
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Restricted Cash:}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Cash that is not available for general use but rather is restricted  for a special purpose. Cash restricted in use should be reported separately on the balance sheet as  restricted cash.} \tn 
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Fraud}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Dishonest act by an employee that results in personal  benefit to the employee at a cost to the employer.} \tn 
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% Row 5
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{{\bf{Fraud triangle}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}(three factors: opportunity, financial pressure, rationalization)} \tn 
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Internal Control}}} \tn 
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\mymulticolumn{1}{x{3.833cm}}{Methods and Measures Adopted To:} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}1. Safeguard assets. \{\{nl\}\} 2. Enhance the reliability of accounting records. \{\{nl\}\} 3. Increase efficiency of operations.\{\{nl\}\} 4. Ensure compliance with laws and regulations.} \tn 
% Row Count 31 (+ 5)
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\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Chapter 7 (cont)}}  \tn
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\mymulticolumn{1}{x{3.833cm}}{Five Primary Components:} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}1. A control environment.   \{\{nl\}\}2. Risk assessment.  \{\{nl\}\} 3. Control activities. \{\{nl\}\} 4. Information and communication.  \{\{nl\}\}5. Monitoring.} \tn 
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% Row 9
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Cash Receipts and Disbursements Controls}}} \tn 
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\mymulticolumn{1}{x{3.833cm}}{{\emph{Cash Disbursements Controls}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Generally, internal control over cash disbursements is  more effective when companies pay by check or  electronic funds transfer (EFT) rather than by cash.} \tn 
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% Row 11
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\mymulticolumn{1}{x{3.833cm}}{} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Voucher System Controls: record and file a voucher, which is an authorization form prepared for each expenditure.} \tn 
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% Row 12
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Petty Cash Fund:}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Used to pay small amounts.} \tn 
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% Row 13
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Limitations of Internal Control}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}-Costs should not exceed benefits. \{\{nl\}\} -Human element. \{\{nl\}\} -Size of the business.} \tn 
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\begin{tabularx}{3.833cm}{X}
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\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{How to calculate the interests?}}  \tn
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\mymulticolumn{1}{p{3.833cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/koo_1666779940_asf3edfasdfawdf.PNG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
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% That's all folks
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