Bookkeeping for dummies:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Chichester
John Wiley
2007
|
| Ausgabe: | UK Ed. |
| Schriftenreihe: | For Dummies
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVIII, 367 S. Ill. |
| ISBN: | 0470058153 9780470058152 |
Internformat
MARC
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| 100 | 1 | |a Barrow, Paul |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Bookkeeping for dummies |c by Paul Barrow and Lita Epstein |
| 250 | |a UK Ed. | ||
| 264 | 1 | |a Chichester |b John Wiley |c 2007 | |
| 300 | |a XVIII, 367 S. |b Ill. | ||
| 336 | |b txt |2 rdacontent | ||
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| 338 | |b nc |2 rdacarrier | ||
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| 650 | 4 | |a Bookkeeping | |
| 700 | 1 | |a Epstein, Lita |e Verfasser |4 aut | |
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Datensatz im Suchindex
| _version_ | 1804137573499535360 |
|---|---|
| adam_text | Contents at a Glance
••••••••••••••••••••••••••••••••••••••••••••••••a
Introduction /
Part 1: Basic Bookkeeping: Why [ou Need It 7
Chapter 1: So You Want to Do the Books 9
Chapter 2: Getting Down to Bookkeeping Basics 21
Chapter 3: Outlining Your Financial Roadmap with a Chart of Accounts 35
Part 11: Keeping a Paper Trait.... 51
Chapter 4: Looking at Ledgers 53
Chapter 5: Keeping Journals 67
Chapter 6: Surveying Computer Options 85
Chapter 7: Controlling Your Books, Your Records, and Your Money 95
Part HI: Recording Day-to-Day Business Operations.... 113
Chapter 8: Buying and Tracking Your Purchases 115
Chapter 9: Counting Your Sales 127
Chapter 10: Employee Payroll and Benefits 143
Part IV: Preparing the Books
forbear- (OrMonth-) End 169
Chapter 11: Depreciating Your Assets 171
Chapter 12: Paying and Collecting Interest 181
Chapter 13: Checking the Books 193
Chapter 14: Closing the Journals 207
Chapter 15: Checking Your Accuracy - By Trial and Hopefully Not Error 219
Chapter 16: Adjusting the Books 231
Part V: Reporting Results and Starting OOer 2U3
Chapter 17: Producing a Profit and Loss Statement 245
Chapter 18: Developing a Balance Sheet 259
Chapter 19: Reporting for Not-For-Profit Organisations 271
Chapter 20: Completing Year-End Payroll and Reports 281
Chapter 21: Satisfying the Tax Inspector 297
Chapter 22: Adding the Cost of Value Added Tax (VAT) 309
Chapter 23: Preparing the Books for a New Accounting Cycle 323
Part VI: The Part of Tens 331
Chapter 24: Top Ten Ways to Manage Your Business Cash with Your Books 333
Chapter 25: Top Ten Most Important Accounts for Any Bookkeeper 337
Appendix: Glossary 34 /
Index 3kl
Table of Contents
Introduction /
About This Book 1
Conventions Used in This Book 2
Foolish Assumptions 2
What You re Not to Read 3
How This Book Is Organised 3
Part I: Basic Bookkeeping: Why You Need It 3
Part II: Keeping a Paper Trail 4
Part III: Recording Day-to-Day Business Operations 4
Part IV: Preparing the Books for Year- (Or Month-) End 4
Part V: Reporting Results and Starting Over 4
Part VI: The Part of Tens 5
Icons Used in This Book 5
Where to Go From Here 6
Part 1: Basic Bookkeeping: Why you Needh 7
Chapter 1: So You Want to Do the Books 9
Delving into Bookkeeping Basics 9
Looking at basic accounting methods 10
Understanding assets, capital, and liabilities 11
Introducing debits and credits 11
Charting your bookkeeping course 12
Recognising the Importance of an Accurate Paper Trail 12
Maintaining a ledger 14
Keeping the books 14
Considering computerising 14
Instituting internal controls 15
Using Bookkeeping Tools to Manage Daily Finances 15
Keeping stock 15
Tracking sales 16
Handling payroll 17
Running Tests for Accuracy 17
Checking the cash and bank 17
Testing your balance 17
Doing bookkeeping corrections 18
Finally Showing Off Your Financial Success 18
Preparing financial reports 18
Paying tax 19
Bookkeeping For Dummies
Chapter 2: Getting Down to Bookkeeping Basics 21
Bookkeeping: The Record Keeping of the Business World 21
Wading through Basic Bookkeeping Lingo 23
Accounts for the balance sheet 23
Accounts for the profit and loss statement 24
Other common terms 25
Pedalling through the Accounting Cycle 26
Understanding Accounting Methods 28
Realising the limitations of cash-based accounting 29
Recording right away with accrual accounting 30
Seeing Double with Double-Entry Bookkeeping 31
Differentiating Debits and Credits 34
Chapter 3: Outlining Your Financial Roadmap
with a Chart of Accounts 35
Getting to Know the Chart of Accounts 36
Starting with the Balance Sheet Accounts 37
Tackling assets 38
Laying out your liabilities 42
Controlling the capital 43
Keeping an Eye on the Profit and Loss Statement Accounts 44
Recording the profit you make 44
Recording the cost of goods sold 45
Acknowledging the other costs 46
Setting Up Your Chart of Accounts 48
Part U: Keeping a Paper Trait 51
Chapter 4: Looking at Ledgers 53
Keeping Watch: The Eyes and Ears of a Business 53
Developing Entries for the Ledger 54
Posting Entries to the Ledger 59
Adjusting for Ledger Errors 63
Using Computerised Transactions to Post
and Adjust in the Nominal Ledger 64
Chapter 5: Keeping Journals 67
Establishing a Transaction s Point of Entry 67
Watching Cash Change Hands 68
Keeping track of incoming cash 69
Following outgoing cash 71
Managing Sales Like a Pro 73
Keeping Track of Purchases 75
Dealing with Transactions that Don t Fit 76
Posting Journal Information to Accounts 78
Simplifying Your Journaling with Computerised Accounting 80
Table of Contents j
Chapter 6: Surveying Computer Options 85
Surveying Your Software Options 86
QuickBooks 86
MYOB 87
Sage 88
Setting Up Your Computerised Books 89
Customising software to match your operations 91
Converting your manual bookkeeping
to a computerised system 93
Chapter 7: Controlling Your Books, Your Records, and Your Money .. .95
Putting Controls on Your Business s Cash 96
Current accounts 96
Savings accounts 100
Petty cash accounts 100
Cash registers 101
Keeping the Right Paperwork 103
Creating a filing system 104
Working out what to keep and for how long 105
Protecting Your Business Against Internal Fraud 106
Facing the reality of financial fraud 106
Dividing staff responsibilities 108
Balancing control costs 110
Insuring Your Cash through Employee Bonding Ill
Part 111: Recording Day-toDay Business Operations ....113
Chapter 8: Buying and Tracking Your Purchases 115
Keeping Track of Stock 116
Entering initial cost 117
Managing stock and its value 120
Buying and Monitoring Supplies 124
Staying on Top of Your Bills 125
Chapter 9: Counting Your Sales 127
Collecting Your Cash Sales 127
Discovering the value of sales receipts 128
Recording cash transactions in the books 130
Selling on Credit 131
Deciding whether to offer credit 131
Recording credit sales in the books 132
Cashing Up the Cash Register 136
Monitoring Sales Discounts 137
Recording Sales Returns and Allowances 138
Monitoring Accounts Receivable 140
Accepting Your Losses 140
Bookkeeping For Dummies
Chapter 10: Employee Payroll and Benefits 143
Staffing Your Business 144
Completing new starter forms 144
Picking pay periods 150
Determining wage and salary scales 151
Making statutory payments 152
Dealing with the Payroll Administration 152
Collecting Employee Taxes 154
Sorting out National Insurance Contributions 154
Figuring out Pay As You Earn tax 158
Determining Net Pay 161
Taxing Benefits 162
Preparing and Posting Payroll 163
Calculating payroll for hourly employees 163
Doling out funds to salaried employees 164
Totalling up for commission payments 164
Settling Up with HM Revenue Customs 167
Outsourcing Payroll and Benefits Work 168
Part V: Preparing the Books
for lear- (Or Month-) End. 169
Chapter 11: Depreciating Your Assets 171
Defining Depreciation 172
Knowing what you can and can t depreciate 172
Figuring out the useful life of a fixed asset 173
Delving into cost basis 173
Depreciating the Value of Assets 174
Evaluating your depreciation options 174
Using Sage Line 50 to calculate depreciation 176
Tackling Taxes and Depreciation 178
Setting Up Depreciation Schedules 179
Recording Depreciation Expenses 180
Chapter 12: Paying and Collecting Interest 181
Deciphering Types of Interest 181
Figuring simple interest 182
Calculating compound interest 182
Handling Interest Income 183
Delving into Loans and Interest Expenses 185
Writing up short-term debt 185
Looking at long-term debt 188
Table of Contents
Chapter 13: Checking the Books 193
Checking the Books: Why Bother? 193
Making Sure that the Closing Cash Is Right 194
Closing the Cash Journals 195
Finalising cash receipts 197
Finalising cash outlays 201
Using a Temporary Posting Journal 202
Reconciling Bank Accounts 202
Tracking down errors 203
Using a computerised system 204
Posting Adjustments and Corrections 206
Chapter 14: Closing the Journals 207
Prepping to Close: Checking for Accuracy and Tallying Things Up 207
Paying attention to initial transaction details 208
Summarising journal entries 208
Analysing summary results 212
Planning for cash flow 212
Posting to the Nominal Ledger 213
Checking Out Computerised Journal Records 214
Chapter 15: Checking Your Accuracy -
By Trial and Hopefully Not Error 219
Working with a Trial Balance 219
Conducting your trial balance 220
Dealing with trial balance errors 222
Testing Your Balance Using Computerised Accounting Systems 223
Developing a Financial Statement Worksheet 225
Replacing Worksheets with Computerised Reports 227
Chapter 16: Adjusting the Books 231
Adjusting All the Right Areas 231
Depreciating assets 232
Allocating prepaid expenses 233
Counting stock 234
Allowing for bad debts 235
Recognising unpaid salaries and wages 238
Testing Out an Adjusted Trial Balance 240
Changing Your Chart of Accounts 241
Bookkeeping For Dummies .
Part V: Reporting Results and Starting Over 243
Chapter 17: Producing a Profit and Loss Statement 245
Lining Up the Profit and Loss Statement 245
Formatting the Profit and Loss Statement 246
Preparing the Profit and Loss Statement 248
Finding Net Sales 248
Finding Cost of Goods Sold 249
Drawing remaining amounts from your worksheet 249
Gauging Your Cost of Goods Sold 251
Deciphering Gross Profit 251
Monitoring Expenses 252
Using the Profit and Loss Statement to Make Business Decisions 253
Testing Profits 255
Return on Sales 255
Return on Assets 256
Return on Shareholders Capital 256
Branching Out with Profit and Loss Statement Data 257
Chapter 18: Developing a Balance Sheet 259
Breaking Down the Balance Sheet 259
Gathering Balance Sheet Ingredients 260
Dividing and listing your assets 261
Acknowledging your debts 263
Naming your investments 264
Pulling Together the Final Balance Sheet 265
Horizontal format 265
Vertical format 266
Putting Your Balance Sheet to Work 267
Testing your cash 268
Assessing your debt 269
Generating Balance Sheets Electronically 270
Chapter 19: Reporting for Not-For-Profit Organisations 271
Keeping Only Receipts and Payments Accounts 272
Tallying Income and Expenditure Accounts 273
Realising that you need more accounts 273
Preparing Income and Expenditure accounts 274
Chapter 20: Completing Year-End Payroll and Reports 281
Reporting on Employees 281
FormP14 282
Detailing benefits on forms P9D, PUD, and PllD(b) 287
Reporting PAYE-free earnings on forms P38, P38A, P38 (S) 288
Table of Contents ^
Submitting Summary Information on Form P35 289
Boxing out Parts 1 and 2 291
Ticking off the Part 3 checklist 294
Chapter 21: Satisfying the Tax Inspector 297
Finding the Right Business Type 297
Sole trader 297
Partnership 298
Limited Liability Partnerships (LLPs) 298
Limited companies 299
Tax Reporting for Sole Traders 300
Expanding to the supplementary pages 301
Filling out the self-employment supplementary pages 302
Filing Tax Forms for Partnerships 307
Paying Taxes for Limited Companies 307
Chapter 22: Adding the Cost of Value Added Tax (VAT) 309
Looking into VAT 309
Knowing what to charge 310
Knowing how much to charge 312
Registering for VAT 312
Paying and Reclaiming VAT 313
Choosing paper or ether 314
Meeting deadlines for small businesses 315
Getting VAT back 316
Completing Your VAT Return 317
Filling in the boxes 318
Glancing at some problem areas 319
Filing under special circumstances 321
Correcting mistakes 321
Pursuing Payments and Repayments 322
Chapter 23: Preparing the Books for a New Accounting Cycle 323
Finalising the Nominal Ledger 324
Zeroing out profit and loss statement accounts 324
Carrying over balance sheet accounts 325
Conducting Special Year-End Bookkeeping Tasks 326
Checking customer accounts 327
Assessing supplier accounts 328
Deleting accounts 328
Starting the Cycle Anew 329
Bookkeeping For Dummies
Part VI: The Part of Tens 331
Chapter 24: Top Ten Ways to Manage Your Business Cash
with Your Books 333
Charting the Way 333
Balancing Your Entries 334
Posting Your Transactions 334
Keeping on Top of Credit Control 334
Paying Bills Accurately and On Time 334
Planning Profits 335
Comparing Budget to Actual Expenses 335
Comparing Sales Goals to Actual Sales 335
Monitoring Cost Trends 336
Making Pricing Decisions 336
Chapter 25: Top Ten Most Important Accounts
for Any Bookkeeper 337
Cash 337
Accounts Receivable 337
Stock 338
Accounts Payable 338
Loans Payable 338
Sales 339
Purchases 339
Payroll Expenses 339
Office Expenses 339
Retained Earnings 340
Appendix: Glossary 341
Index 347
|
| adam_txt |
Contents at a Glance
••••••••••••••••••••••••••••••••••••••••••••••••a
Introduction /
Part 1: Basic Bookkeeping: Why \[ou Need It 7
Chapter 1: So You Want to Do the Books 9
Chapter 2: Getting Down to Bookkeeping Basics 21
Chapter 3: Outlining Your Financial Roadmap with a Chart of Accounts 35
Part 11: Keeping a Paper Trait. 51
Chapter 4: Looking at Ledgers 53
Chapter 5: Keeping Journals 67
Chapter 6: Surveying Computer Options 85
Chapter 7: Controlling Your Books, Your Records, and Your Money 95
Part HI: Recording Day-to-Day Business Operations. 113
Chapter 8: Buying and Tracking Your Purchases 115
Chapter 9: Counting Your Sales 127
Chapter 10: Employee Payroll and Benefits 143
Part IV: Preparing the Books
forbear- (OrMonth-) End 169
Chapter 11: Depreciating Your Assets 171
Chapter 12: Paying and Collecting Interest 181
Chapter 13: Checking the Books 193
Chapter 14: Closing the Journals 207
Chapter 15: Checking Your Accuracy - By Trial and Hopefully Not Error 219
Chapter 16: Adjusting the Books 231
Part V: Reporting Results and Starting OOer 2U3
Chapter 17: Producing a Profit and Loss Statement 245
Chapter 18: Developing a Balance Sheet 259
Chapter 19: Reporting for Not-For-Profit Organisations 271
Chapter 20: Completing Year-End Payroll and Reports 281
Chapter 21: Satisfying the Tax Inspector 297
Chapter 22: Adding the Cost of Value Added Tax (VAT) 309
Chapter 23: Preparing the Books for a New Accounting Cycle 323
Part VI: The Part of Tens 331
Chapter 24: Top Ten Ways to Manage Your Business Cash with Your Books 333
Chapter 25: Top Ten Most Important Accounts for Any Bookkeeper 337
Appendix: Glossary 34 /
Index 3kl
Table of Contents
Introduction /
About This Book 1
Conventions Used in This Book 2
Foolish Assumptions 2
What You're Not to Read 3
How This Book Is Organised 3
Part I: Basic Bookkeeping: Why You Need It 3
Part II: Keeping a Paper Trail 4
Part III: Recording Day-to-Day Business Operations 4
Part IV: Preparing the Books for Year- (Or Month-) End 4
Part V: Reporting Results and Starting Over 4
Part VI: The Part of Tens 5
Icons Used in This Book 5
Where to Go From Here 6
Part 1: Basic Bookkeeping: Why you Needh 7
Chapter 1: So You Want to Do the Books 9
Delving into Bookkeeping Basics 9
Looking at basic accounting methods 10
Understanding assets, capital, and liabilities 11
Introducing debits and credits 11
Charting your bookkeeping course 12
Recognising the Importance of an Accurate Paper Trail 12
Maintaining a ledger 14
Keeping the books 14
Considering computerising 14
Instituting internal controls 15
Using Bookkeeping Tools to Manage Daily Finances 15
Keeping stock 15
Tracking sales 16
Handling payroll 17
Running Tests for Accuracy 17
Checking the cash and bank 17
Testing your balance 17
Doing bookkeeping corrections 18
Finally Showing Off Your Financial Success 18
Preparing financial reports 18
Paying tax 19
Bookkeeping For Dummies
Chapter 2: Getting Down to Bookkeeping Basics 21
Bookkeeping: The Record Keeping of the Business World 21
Wading through Basic Bookkeeping Lingo 23
Accounts for the balance sheet 23
Accounts for the profit and loss statement 24
Other common terms 25
Pedalling through the Accounting Cycle 26
Understanding Accounting Methods 28
Realising the limitations of cash-based accounting 29
Recording right away with accrual accounting 30
Seeing Double with Double-Entry Bookkeeping 31
Differentiating Debits and Credits 34
Chapter 3: Outlining Your Financial Roadmap
with a Chart of Accounts 35
Getting to Know the Chart of Accounts 36
Starting with the Balance Sheet Accounts 37
Tackling assets 38
Laying out your liabilities 42
Controlling the capital 43
Keeping an Eye on the Profit and Loss Statement Accounts 44
Recording the profit you make 44
Recording the cost of goods sold 45
Acknowledging the other costs 46
Setting Up Your Chart of Accounts 48
Part U: Keeping a Paper Trait 51
Chapter 4: Looking at Ledgers 53
Keeping Watch: The Eyes and Ears of a Business 53
Developing Entries for the Ledger 54
Posting Entries to the Ledger 59
Adjusting for Ledger Errors 63
Using Computerised Transactions to Post
and Adjust in the Nominal Ledger 64
Chapter 5: Keeping Journals 67
Establishing a Transaction's Point of Entry 67
Watching Cash Change Hands 68
Keeping track of incoming cash 69
Following outgoing cash 71
Managing Sales Like a Pro 73
Keeping Track of Purchases 75
Dealing with Transactions that Don't Fit 76
Posting Journal Information to Accounts 78
Simplifying Your Journaling with Computerised Accounting 80
Table of Contents j
Chapter 6: Surveying Computer Options 85
Surveying Your Software Options 86
QuickBooks 86
MYOB 87
Sage 88
Setting Up Your Computerised Books 89
Customising software to match your operations 91
Converting your manual bookkeeping
to a computerised system 93
Chapter 7: Controlling Your Books, Your Records, and Your Money . .95
Putting Controls on Your Business's Cash 96
Current accounts 96
Savings accounts 100
Petty cash accounts 100
Cash registers 101
Keeping the Right Paperwork 103
Creating a filing system 104
Working out what to keep and for how long 105
Protecting Your Business Against Internal Fraud 106
Facing the reality of financial fraud 106
Dividing staff responsibilities 108
Balancing control costs 110
Insuring Your Cash through Employee Bonding Ill
Part 111: Recording Day-toDay Business Operations .113
Chapter 8: Buying and Tracking Your Purchases 115
Keeping Track of Stock 116
Entering initial cost 117
Managing stock and its value 120
Buying and Monitoring Supplies 124
Staying on Top of Your Bills 125
Chapter 9: Counting Your Sales 127
Collecting Your Cash Sales 127
Discovering the value of sales receipts 128
Recording cash transactions in the books 130
Selling on Credit 131
Deciding whether to offer credit 131
Recording credit sales in the books 132
Cashing Up the Cash Register 136
Monitoring Sales Discounts 137
Recording Sales Returns and Allowances 138
Monitoring Accounts Receivable 140
Accepting Your Losses 140
Bookkeeping For Dummies
Chapter 10: Employee Payroll and Benefits 143
Staffing Your Business 144
Completing new starter forms 144
Picking pay periods 150
Determining wage and salary scales 151
Making statutory payments 152
Dealing with the Payroll Administration 152
Collecting Employee Taxes 154
Sorting out National Insurance Contributions 154
Figuring out Pay As You Earn tax 158
Determining Net Pay 161
Taxing Benefits 162
Preparing and Posting Payroll 163
Calculating payroll for hourly employees 163
Doling out funds to salaried employees 164
Totalling up for commission payments 164
Settling Up with HM Revenue Customs 167
Outsourcing Payroll and Benefits Work 168
Part \V: Preparing the Books
for \lear- (Or Month-) End. 169
Chapter 11: Depreciating Your Assets 171
Defining Depreciation 172
Knowing what you can and can't depreciate 172
Figuring out the useful life of a fixed asset 173
Delving into cost basis 173
Depreciating the Value of Assets 174
Evaluating your depreciation options 174
Using Sage Line 50 to calculate depreciation 176
Tackling Taxes and Depreciation 178
Setting Up Depreciation Schedules 179
Recording Depreciation Expenses 180
Chapter 12: Paying and Collecting Interest 181
Deciphering Types of Interest 181
Figuring simple interest 182
Calculating compound interest 182
Handling Interest Income 183
Delving into Loans and Interest Expenses 185
Writing up short-term debt 185
Looking at long-term debt 188
Table of Contents
Chapter 13: Checking the Books 193
Checking the Books: Why Bother? 193
Making Sure that the Closing Cash Is Right 194
Closing the Cash Journals 195
Finalising cash receipts 197
Finalising cash outlays 201
Using a Temporary Posting Journal 202
Reconciling Bank Accounts 202
Tracking down errors 203
Using a computerised system 204
Posting Adjustments and Corrections 206
Chapter 14: Closing the Journals 207
Prepping to Close: Checking for Accuracy and Tallying Things Up 207
Paying attention to initial transaction details 208
Summarising journal entries 208
Analysing summary results 212
Planning for cash flow 212
Posting to the Nominal Ledger 213
Checking Out Computerised Journal Records 214
Chapter 15: Checking Your Accuracy -
By Trial and Hopefully Not Error 219
Working with a Trial Balance 219
Conducting your trial balance 220
Dealing with trial balance errors 222
Testing Your Balance Using Computerised Accounting Systems 223
Developing a Financial Statement Worksheet 225
Replacing Worksheets with Computerised Reports 227
Chapter 16: Adjusting the Books 231
Adjusting All the Right Areas 231
Depreciating assets 232
Allocating prepaid expenses 233
Counting stock 234
Allowing for bad debts 235
Recognising unpaid salaries and wages 238
Testing Out an Adjusted Trial Balance 240
Changing Your Chart of Accounts 241
Bookkeeping For Dummies .
Part V: Reporting Results and Starting Over 243
Chapter 17: Producing a Profit and Loss Statement 245
Lining Up the Profit and Loss Statement 245
Formatting the Profit and Loss Statement 246
Preparing the Profit and Loss Statement 248
Finding Net Sales 248
Finding Cost of Goods Sold 249
Drawing remaining amounts from your worksheet 249
Gauging Your Cost of Goods Sold 251
Deciphering Gross Profit 251
Monitoring Expenses 252
Using the Profit and Loss Statement to Make Business Decisions 253
Testing Profits 255
Return on Sales 255
Return on Assets 256
Return on Shareholders' Capital 256
Branching Out with Profit and Loss Statement Data 257
Chapter 18: Developing a Balance Sheet 259
Breaking Down the Balance Sheet 259
Gathering Balance Sheet Ingredients 260
Dividing and listing your assets 261
Acknowledging your debts 263
Naming your investments 264
Pulling Together the Final Balance Sheet 265
Horizontal format 265
Vertical format 266
Putting Your Balance Sheet to Work 267
Testing your cash 268
Assessing your debt 269
Generating Balance Sheets Electronically 270
Chapter 19: Reporting for Not-For-Profit Organisations 271
Keeping Only Receipts and Payments Accounts 272
Tallying Income and Expenditure Accounts 273
Realising that you need more accounts 273
Preparing Income and Expenditure accounts 274
Chapter 20: Completing Year-End Payroll and Reports 281
Reporting on Employees 281
FormP14 282
Detailing benefits on forms P9D, PUD, and PllD(b) 287
Reporting PAYE-free earnings on forms P38, P38A, P38 (S) 288
Table of Contents ^
Submitting Summary Information on Form P35 289
Boxing out Parts 1 and 2 291
Ticking off the Part 3 checklist 294
Chapter 21: Satisfying the Tax Inspector 297
Finding the Right Business Type 297
Sole trader 297
Partnership 298
Limited Liability Partnerships (LLPs) 298
Limited companies 299
Tax Reporting for Sole Traders 300
Expanding to the supplementary pages 301
Filling out the self-employment supplementary pages 302
Filing Tax Forms for Partnerships 307
Paying Taxes for Limited Companies 307
Chapter 22: Adding the Cost of Value Added Tax (VAT) 309
Looking into VAT 309
Knowing what to charge 310
Knowing how much to charge 312
Registering for VAT 312
Paying and Reclaiming VAT 313
Choosing paper or ether 314
Meeting deadlines for small businesses 315
Getting VAT back 316
Completing Your VAT Return 317
Filling in the boxes 318
Glancing at some problem areas 319
Filing under special circumstances 321
Correcting mistakes 321
Pursuing Payments and Repayments 322
Chapter 23: Preparing the Books for a New Accounting Cycle 323
Finalising the Nominal Ledger 324
Zeroing out profit and loss statement accounts 324
Carrying over balance sheet accounts 325
Conducting Special Year-End Bookkeeping Tasks 326
Checking customer accounts 327
Assessing supplier accounts 328
Deleting accounts 328
Starting the Cycle Anew 329
Bookkeeping For Dummies
Part VI: The Part of Tens 331
Chapter 24: Top Ten Ways to Manage Your Business Cash
with Your Books 333
Charting the Way 333
Balancing Your Entries 334
Posting Your Transactions 334
Keeping on Top of Credit Control 334
Paying Bills Accurately and On Time 334
Planning Profits 335
Comparing Budget to Actual Expenses 335
Comparing Sales Goals to Actual Sales 335
Monitoring Cost Trends 336
Making Pricing Decisions 336
Chapter 25: Top Ten Most Important Accounts
for Any Bookkeeper 337
Cash 337
Accounts Receivable 337
Stock 338
Accounts Payable 338
Loans Payable 338
Sales 339
Purchases 339
Payroll Expenses 339
Office Expenses 339
Retained Earnings 340
Appendix: Glossary 341
Index 347 |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Barrow, Paul Epstein, Lita |
| author_facet | Barrow, Paul Epstein, Lita |
| author_role | aut aut |
| author_sort | Barrow, Paul |
| author_variant | p b pb l e le |
| building | Verbundindex |
| bvnumber | BV023263591 |
| classification_rvk | QP 829 |
| ctrlnum | (OCoLC)213379747 (DE-599)BSZ267619510 |
| dewey-full | 657.20941 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.20941 |
| dewey-search | 657.20941 |
| dewey-sort | 3657.20941 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | UK Ed. |
| format | Book |
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| id | DE-604.BV023263591 |
| illustrated | Illustrated |
| index_date | 2024-07-02T20:33:01Z |
| indexdate | 2024-07-09T21:14:27Z |
| institution | BVB |
| isbn | 0470058153 9780470058152 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016448731 |
| oclc_num | 213379747 |
| open_access_boolean | |
| owner | DE-1051 |
| owner_facet | DE-1051 |
| physical | XVIII, 367 S. Ill. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | John Wiley |
| record_format | marc |
| series2 | For Dummies |
| spelling | Barrow, Paul Verfasser aut Bookkeeping for dummies by Paul Barrow and Lita Epstein UK Ed. Chichester John Wiley 2007 XVIII, 367 S. Ill. txt rdacontent n rdamedia nc rdacarrier For Dummies Bookkeeping Epstein, Lita Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016448731&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Barrow, Paul Epstein, Lita Bookkeeping for dummies Bookkeeping |
| title | Bookkeeping for dummies |
| title_auth | Bookkeeping for dummies |
| title_exact_search | Bookkeeping for dummies |
| title_exact_search_txtP | Bookkeeping for dummies |
| title_full | Bookkeeping for dummies by Paul Barrow and Lita Epstein |
| title_fullStr | Bookkeeping for dummies by Paul Barrow and Lita Epstein |
| title_full_unstemmed | Bookkeeping for dummies by Paul Barrow and Lita Epstein |
| title_short | Bookkeeping for dummies |
| title_sort | bookkeeping for dummies |
| topic | Bookkeeping |
| topic_facet | Bookkeeping |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016448731&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT barrowpaul bookkeepingfordummies AT epsteinlita bookkeepingfordummies |