Many simple ones that you can start with are painting. Painting can come in a lot of forms. For the really children, they're going to love fingerpainting. Older children will like experimenting with tempra paints. Watercolors make the perfect fit for all ages as they can challenge the advanced artist and so are safe for even the toddlers. 2. Accounting earnings are based on the assumption of accounting instalments, which refers to the production and operation results of a certain period of time. Early accounting earnings is calculated according to the cash basis, and the modern accounting earnings is according to the classification current income and expenses of accrual basis, after the appropriate ratio calculated. However, the benefits of cash determination are more acceptable to users.