\documentclass[10pt,a4paper]{article}

% Packages
\usepackage{fancyhdr}           % For header and footer
\usepackage{multicol}           % Allows multicols in tables
\usepackage{tabularx}           % Intelligent column widths
\usepackage{tabulary}           % Used in header and footer
\usepackage{hhline}             % Border under tables
\usepackage{graphicx}           % For images
\usepackage{xcolor}             % For hex colours
%\usepackage[utf8x]{inputenc}    % For unicode character support
\usepackage[T1]{fontenc}        % Without this we get weird character replacements
\usepackage{colortbl}           % For coloured tables
\usepackage{setspace}           % For line height
\usepackage{lastpage}           % Needed for total page number
\usepackage{seqsplit}           % Splits long words.
%\usepackage{opensans}          % Can't make this work so far. Shame. Would be lovely.
\usepackage[normalem]{ulem}     % For underlining links
% Most of the following are not required for the majority
% of cheat sheets but are needed for some symbol support.
\usepackage{amsmath}            % Symbols
\usepackage{MnSymbol}           % Symbols
\usepackage{wasysym}            % Symbols
%\usepackage[english,german,french,spanish,italian]{babel}              % Languages

% Document Info
\author{psx}
\pdfinfo{
  /Title (the-basics-of-accounting.pdf)
  /Creator (Cheatography)
  /Author (psx)
  /Subject (The Basics of Accounting Cheat Sheet)
}

% Lengths and widths
\addtolength{\textwidth}{6cm}
\addtolength{\textheight}{-1cm}
\addtolength{\hoffset}{-3cm}
\addtolength{\voffset}{-2cm}
\setlength{\tabcolsep}{0.2cm} % Space between columns
\setlength{\headsep}{-12pt} % Reduce space between header and content
\setlength{\headheight}{85pt} % If less, LaTeX automatically increases it
\renewcommand{\footrulewidth}{0pt} % Remove footer line
\renewcommand{\headrulewidth}{0pt} % Remove header line
\renewcommand{\seqinsert}{\ifmmode\allowbreak\else\-\fi} % Hyphens in seqsplit
% This two commands together give roughly
% the right line height in the tables
\renewcommand{\arraystretch}{1.3}
\onehalfspacing

% Commands
\newcommand{\SetRowColor}[1]{\noalign{\gdef\RowColorName{#1}}\rowcolor{\RowColorName}} % Shortcut for row colour
\newcommand{\mymulticolumn}[3]{\multicolumn{#1}{>{\columncolor{\RowColorName}}#2}{#3}} % For coloured multi-cols
\newcolumntype{x}[1]{>{\raggedright}p{#1}} % New column types for ragged-right paragraph columns
\newcommand{\tn}{\tabularnewline} % Required as custom column type in use

% Font and Colours
\definecolor{HeadBackground}{HTML}{333333}
\definecolor{FootBackground}{HTML}{666666}
\definecolor{TextColor}{HTML}{333333}
\definecolor{DarkBackground}{HTML}{9F27A3}
\definecolor{LightBackground}{HTML}{F9F1F9}
\renewcommand{\familydefault}{\sfdefault}
\color{TextColor}

% Header and Footer
\pagestyle{fancy}
\fancyhead{} % Set header to blank
\fancyfoot{} % Set footer to blank
\fancyhead[L]{
\noindent
\begin{multicols}{3}
\begin{tabulary}{5.8cm}{C}
    \SetRowColor{DarkBackground}
    \vspace{-7pt}
    {\parbox{\dimexpr\textwidth-2\fboxsep\relax}{\noindent
        \hspace*{-6pt}\includegraphics[width=5.8cm]{/web/www.cheatography.com/public/images/cheatography_logo.pdf}}
    }
\end{tabulary}
\columnbreak
\begin{tabulary}{11cm}{L}
    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{The Basics of Accounting Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{psx} via \textcolor{DarkBackground}{\uline{cheatography.com/128773/cs/25357/}}}
\end{tabulary}
\end{multicols}}

\fancyfoot[L]{ \footnotesize
\noindent
\begin{multicols}{3}
\begin{tabulary}{5.8cm}{LL}
  \SetRowColor{FootBackground}
  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}psx \\
  \uline{cheatography.com/psx} \\
  \end{tabulary}
\vfill
\columnbreak
\begin{tabulary}{5.8cm}{L}
  \SetRowColor{FootBackground}
  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Published 24th November, 2020.\\
   Updated 24th November, 2020.\\
   Page {\thepage} of \pageref{LastPage}.
\end{tabulary}
\vfill
\columnbreak
\begin{tabulary}{5.8cm}{L}
  \SetRowColor{FootBackground}
  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Sponsor}}  \\
  \SetRowColor{white}
  \vspace{-5pt}
  %\includegraphics[width=48px,height=48px]{dave.jpeg}
  Measure your website readability!\\
  www.readability-score.com
\end{tabulary}
\end{multicols}}




\begin{document}
\raggedright
\raggedcolumns

% Set font size to small. Switch to any value
% from this page to resize cheat sheet text:
% www.emerson.emory.edu/services/latex/latex_169.html
\footnotesize % Small font.

\begin{multicols*}{3}

\begin{tabularx}{5.377cm}{x{2.9862 cm} x{1.9908 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{Elements of Financial Statements}}  \tn
% Row 0
\SetRowColor{LightBackground}
{\bf{Official Account Types}} & {\bf{For Beginners}} \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
1. Assets & 1. Assets \tn 
% Row Count 3 (+ 1)
% Row 2
\SetRowColor{LightBackground}
2. Liabilities & 2. Liabilities \tn 
% Row Count 4 (+ 1)
% Row 3
\SetRowColor{white}
3. Capital/Equity & 3. Capital/Equity \tn 
% Row Count 6 (+ 2)
% Row 4
\SetRowColor{LightBackground}
4. Investments by Owners & 4. Revenues \tn 
% Row Count 7 (+ 1)
% Row 5
\SetRowColor{white}
5. Distributions to Owners & 5. Expenses \tn 
% Row Count 9 (+ 2)
% Row 6
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{6. Revenues} \tn 
% Row Count 10 (+ 1)
% Row 7
\SetRowColor{white}
\mymulticolumn{2}{x{5.377cm}}{7. Expenses} \tn 
% Row Count 11 (+ 1)
% Row 8
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{8. Gains} \tn 
% Row Count 12 (+ 1)
% Row 9
\SetRowColor{white}
\mymulticolumn{2}{x{5.377cm}}{9. Losses} \tn 
% Row Count 13 (+ 1)
% Row 10
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{10. Comprehensive Income} \tn 
% Row Count 14 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{\{\{link="https://youtu.be/NOpo5kaw30w"\}\}Click Here\{\{/link\}\} for Video Reference}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{1.9908 cm} x{2.9862 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{The Accounting Equation}}  \tn
% Row 0
\SetRowColor{LightBackground}
{\bf{Assets}} & {\bf{= Liabilities + Owner's Equity}} \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
\mymulticolumn{2}{x{5.377cm}}{\{\{bt\}\}Computation for {\bf{Total Owner's Equity}}} \tn 
% Row Count 3 (+ 1)
% Row 2
\SetRowColor{LightBackground}
\{\{bt\}\}{\bf{Beginning Capital}} & \{\{bt\}\} {\bf{(+)}} when Owner transfers Money from Personal Bank Account to a Business Account (Company Name, Capital) \tn 
% Row Count 8 (+ 5)
% Row 3
\SetRowColor{white}
{\bf{Income/ Revenues}} & {\bf{(+)}} will ultimately INCREASE Capital \tn 
% Row Count 10 (+ 2)
% Row 4
\SetRowColor{LightBackground}
{\bf{Expenses}} & {\bf{(-)}} will ultimately DECREASE Capital \tn 
% Row Count 12 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{\{\{link="https://youtu.be/wYmwwu58-eo"\}\}Click Here\{\{/link\}\} for Video Reference}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{2.88666 cm} x{2.09034 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{Account Classification Practice}}  \tn
% Row 0
\SetRowColor{LightBackground}
Specific Account Types & {\bf{Classification}} \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
{\bf{Accounts Payable}} & Liability \tn 
% Row Count 3 (+ 1)
% Row 2
\SetRowColor{LightBackground}
{\bf{Cash}} & Asset \tn 
% Row Count 4 (+ 1)
% Row 3
\SetRowColor{white}
{\bf{Notes Receivable}} & Asset \tn 
% Row Count 5 (+ 1)
% Row 4
\SetRowColor{LightBackground}
{\bf{Equipment}} & Asset \tn 
% Row Count 6 (+ 1)
% Row 5
\SetRowColor{white}
{\bf{Company Name, Capital}} & Capital/Equity \tn 
% Row Count 8 (+ 2)
% Row 6
\SetRowColor{LightBackground}
{\bf{Supplies Expense}} & Expense \tn 
% Row Count 9 (+ 1)
% Row 7
\SetRowColor{white}
{\bf{Building}} & Asset \tn 
% Row Count 10 (+ 1)
% Row 8
\SetRowColor{LightBackground}
{\bf{Prepaid Rent}} & Asset \tn 
% Row Count 11 (+ 1)
% Row 9
\SetRowColor{white}
{\bf{Fees Earned}} & Income/Revenue \tn 
% Row Count 12 (+ 1)
% Row 10
\SetRowColor{LightBackground}
{\bf{Office Equipment}} & Asset \tn 
% Row Count 13 (+ 1)
% Row 11
\SetRowColor{white}
{\bf{Miscellaneous Expense}} & Expense \tn 
% Row Count 15 (+ 2)
% Row 12
\SetRowColor{LightBackground}
{\bf{Common Stock}} & Capital/Equity \tn 
% Row Count 16 (+ 1)
% Row 13
\SetRowColor{white}
{\bf{Service Income}} & Income/Revenue \tn 
% Row Count 17 (+ 1)
% Row 14
\SetRowColor{LightBackground}
{\bf{Unearned Fees}} & Liability \tn 
% Row Count 18 (+ 1)
% Row 15
\SetRowColor{white}
{\bf{Supplies}} & Asset \tn 
% Row Count 19 (+ 1)
% Row 16
\SetRowColor{LightBackground}
{\bf{Accounts Receivable}} & Asset \tn 
% Row Count 20 (+ 1)
% Row 17
\SetRowColor{white}
{\bf{Prepaid Expenses}} & Asset \tn 
% Row Count 21 (+ 1)
% Row 18
\SetRowColor{LightBackground}
{\bf{Mortgage Payable}} & Liability \tn 
% Row Count 22 (+ 1)
% Row 19
\SetRowColor{white}
{\bf{Company Name, Drawing}} & Capital/Equity \tn 
% Row Count 24 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{\{\{link="https://youtu.be/NOpo5kaw30w"\}\}Click Here\{\{/link\}\} for Video Reference}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{2.05965 cm} x{2.05965 cm} p{0.4577 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{3}{x{5.377cm}}{\bf\textcolor{white}{T-Accounts}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{3}{x{5.377cm}}{make {\bf{Seperate Computations}} for Each Specific Account Type (ex. Cash, Accounts Receivable, Supplies, Rent Expense and etc.) in the form of {\bf{T-Accounts to Tally the Total of Each Account}}} \tn 
% Row Count 4 (+ 4)
% Row 1
\SetRowColor{white}
\mymulticolumn{3}{x{5.377cm}}{\{\{bt\}\}the {\bf{Debit and Credit of Each T-Account}} must {\bf{Balance}} each other out} \tn 
% Row Count 6 (+ 2)
% Row 2
\SetRowColor{LightBackground}
{\bf{Debits}} & money {\bf{Taken}} from your account to {\bf{Cover Expenses}} &  \tn 
% Row Count 10 (+ 4)
% Row 3
\SetRowColor{white}
{\bf{Credits}} & money {\bf{Coming Into}} your account &  \tn 
% Row Count 12 (+ 2)
% Row 4
\SetRowColor{LightBackground}
\mymulticolumn{3}{x{5.377cm}}{KEEP IN MIND: The {\bf{Debit}} and {\bf{Credit}} Entry of Each Specific T-Account depends on their {\bf{Primary Classification}} which are as follows} \tn 
% Row Count 15 (+ 3)
% Row 5
\SetRowColor{white}
\{\{bt\}\}{\bf{Primary Classification of Accounts}} & \{\{bt\}\}Dr. & \{\{bt\}\}Cr. \tn 
% Row Count 18 (+ 3)
% Row 6
\SetRowColor{LightBackground}
1. Assets (A) & {\bf{(+)}} & {\bf{(-)}} \tn 
% Row Count 20 (+ 2)
% Row 7
\SetRowColor{white}
\mymulticolumn{3}{x{5.377cm}}{{\bf{Cash}} or things like {\bf{Land, Equipment, or Business Vehicles}} that could be CONVERTED into Cash} \tn 
% Row Count 22 (+ 2)
% Row 8
\SetRowColor{LightBackground}
2. Liabilities (L) & {\bf{(-)}} & {\bf{(+)}} \tn 
% Row Count 24 (+ 2)
% Row 9
\SetRowColor{white}
\mymulticolumn{3}{x{5.377cm}}{{\bf{Debts}} you owe an individual or other businesses (ex. {\bf{Accounts Payable, Notes Payable, Loans, Unearned Revenue and etc.}})} \tn 
% Row Count 27 (+ 3)
% Row 10
\SetRowColor{LightBackground}
3. Capital/Equity (C) & {\bf{(-)}} & {\bf{(+)}} \tn 
% Row Count 29 (+ 2)
% Row 11
\SetRowColor{white}
\mymulticolumn{3}{x{5.377cm}}{this is the {\bf{Beginning Capital + Income - Expenses}}} \tn 
% Row Count 31 (+ 2)
\end{tabularx}
\par\addvspace{1.3em}

\vfill
\columnbreak
\begin{tabularx}{5.377cm}{x{2.05965 cm} x{2.05965 cm} p{0.4577 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{3}{x{5.377cm}}{\bf\textcolor{white}{T-Accounts (cont)}}  \tn
% Row 12
\SetRowColor{LightBackground}
\mymulticolumn{3}{x{5.377cm}}{also {\bf{Owner's Equity = Assets - Liabilities}}} \tn 
% Row Count 1 (+ 1)
% Row 13
\SetRowColor{white}
4. Income/Revenues (I) & {\bf{(-)}} & {\bf{(+)}} \tn 
% Row Count 3 (+ 2)
% Row 14
\SetRowColor{LightBackground}
\mymulticolumn{3}{x{5.377cm}}{{\bf{Cash}} earned through {\bf{Sales}} (INCREASES CAPITAL)} \tn 
% Row Count 5 (+ 2)
% Row 15
\SetRowColor{white}
5. Expenses (E) & {\bf{(+)}} & {\bf{(-)}} \tn 
% Row Count 7 (+ 2)
% Row 16
\SetRowColor{LightBackground}
\mymulticolumn{3}{x{5.377cm}}{what you {\bf{Spend}} money on to {\bf{Operate the Business}} (DECREASES CAPITAL)} \tn 
% Row Count 9 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}---}
\SetRowColor{LightBackground}
\mymulticolumn{3}{x{5.377cm}}{\{\{link="https://youtu.be/bD2QAnXBHYE"\}\}Click Here\{\{/link\}\} for Video Reference}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}---}
\end{tabularx}
\par\addvspace{1.3em}


% That's all folks
\end{multicols*}

\end{document}