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Pretoria GeoArt E09 - The Basics Mystery Cache

This cache has been archived.

B and C Inc: Not involved with the game anymore.

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Hidden : 6/22/2014
Difficulty:
2.5 out of 5
Terrain:
1.5 out of 5

Size: Size:   micro (micro)

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Geocache Description:


PRETORIA GeoArt Series


Welcome to PRETORIA!

 

The Pretoria geocaching community is very proud to present PRETORIA, the largest GeoArt series to date in South Africa. 

 

Aside from its rich cultural history, Pretoria is also home to an extremely active geocaching community.  The Pretoria geocachers are a very social bunch and meet at least once every month to share stories, swap experiences and trackables and enjoy each other's company.  During one of our get-togethers, the idea of putting our beautiful city well and truly on the geocaching map was born.  It started off as a small idea but we soon realised that it would be a huge undertaking.  When the call for interested parties went out, the local community responded true to spirited Pretoria form and soon all 85 caches were allocated to 21 different teams.  The PRETORIA GeoArt community project commenced in January 2014 and was completed six months later in June 2014. 

 

We hope you will enjoy exploring our beautiful city of PRETORIA.

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The history of accounting or accountancy is thousands of years old and can be traced to ancient civilisations. The early development of accounting dates back to ancient Mesopotamia, and is closely related to developments in writing, counting and money; there is also evidence for early forms of bookkeeping in ancient Iran, and early auditingsystems by the ancient Egyptians and Babylonians. By the time of the Emperor Augustus, the Roman government had access to detailed financial information. Double-entry bookkeeping developed during in medieval Europe, and accounting split into financial accounting and management accounting with the development ofjoint-stock companies. Accounting began to transition into an organized profession in the nineteenth century, with local professional bodies in England merging to form the Institute of Chartered Accountants in England and Wales in 1880.

Basic Accounting equation:
Assets = Liabilities + Owner's Equity
Categorise the following list accordingly:

Accounts Payable Accounts Receivable Buildings Bonds Cash
Capital Surplus Common Stock Equipment Intermediate term debt Inventories
Land Marketable securities Notes Prefered Stock Retained earnings
Taxes Wages

The cache is located at:
S25 43.(((Number of assets * Number of Liabilities * Number of Equity)*6)/2)+2
E028 15.(Number of assets * Number of Liabilities * Number of Equity)+(Number of Equity * 10)

Additional Hints (Decrypt)

Zntargvp; va orgjrra; gb gur cbyrf fvqr... ercynpr nf sbhaq. Nern zvtug or ohfl ng gvzrf.

Decryption Key

A|B|C|D|E|F|G|H|I|J|K|L|M
-------------------------
N|O|P|Q|R|S|T|U|V|W|X|Y|Z

(letter above equals below, and vice versa)