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Small Business Accounting: The jargon-free guide to accounts, budgets and forecasts [Minkštas viršelis]

3.50/5 (42 ratings by Goodreads)
  • Formatas: Paperback / softback, 240 pages, aukštis x plotis x storis: 197x131x16 mm, weight: 199 g
  • Išleidimo metai: 30-Apr-2010
  • Leidėjas: Teach Yourself
  • ISBN-10: 1444100246
  • ISBN-13: 9781444100242
Kitos knygos pagal šią temą:
  • Formatas: Paperback / softback, 240 pages, aukštis x plotis x storis: 197x131x16 mm, weight: 199 g
  • Išleidimo metai: 30-Apr-2010
  • Leidėjas: Teach Yourself
  • ISBN-10: 1444100246
  • ISBN-13: 9781444100242
Kitos knygos pagal šią temą:
Is this the right book for me? A jargon-free guide for the small business owner or manager Small Business Accounting is a jargon-free joy for the small business owner or manager, providing practical examples of real businesses to show the reader, step by step, how to record each transaction. This book does not assume that you know anything at all about business records and accounts and gives a system for real businesses to be operated by real business people who want a simple, easy and, above all, quick system of book keeping. Forget about debits and credits, journal entries, ledgers and day books. If you can read a bank statement this book will teach you how to prepare accounts, make cashflow forecasts and prepare a budget. And when you do need to use an accountant, it tells you how best to find a reliable one. Small Business Accounting includes: Chapter 1: Introduction Chapter 2: Your bank account Chapter 3: A simple cashbook Chapter 4: Analysis columns Chapter 5: Payments - filing Chapter 6: Payments - cheque-book Chapter 7: Payments - cashbook Chapter 8: Non-allowable expenses Chapter 9: Purchase of equipment Chapter 10: Credit cards Chapter 11: Petty cash Chapter 12: Receipts - filing Chapter 13: Receipts - paying-in book Chapter 14: Receipts - cashbook Chapter 15: Capital introduced Chapter 16: End of month procedures Chapter 17: VAT Chapter 18: Wages Chapter 19: End of year totals Chapter 20: Adjustments for payments Chapter 21: Adjustments to receipts Chapter 22: Transfer to tax return Chapter 23: Trial balance Chapter 24: Final accounts Chapter 25: Budgeting and cash-flow forecasting Chapter 26: Costing and pricing Chapter 27: Computerization . Learn effortlessly with a new easy-to-read page design and interactive features: Not got much time? One, five and ten-minute introductions to key principles to get you started. Author insights Lots of instant help with common problems and quick tips for success, based on the author's many years of experience. Test yourself Tests in the book and online to keep track of your progress. Extend your knowledge Extra online articles to give you a richer understanding of small business accounting. Five things to remember Quick refreshers to help you remember the key facts. Try this Innovative exercises illustrate what you've learnt and how to use it.

Recenzijos

"A clear, lucid guide to a field that for the first timer can be baffling and time consuming...a must for every sole proprietor" - The Independent "You can't do better than this inexpensive volume" - PC Plus Magazine

Daugiau informacijos

Small Business Accounting gives the practical guidance you need to keep the books and prepare accounts for the small business, without overwhelming the reader with accountancy jargon.
Meet the author ix
Only got a minute? x
Only got five minutes? xiv
1 Introduction
1(9)
Who this book is aimed at
1(2)
Case studies
3(2)
Why this book is different and how to use it
5(5)
2 Your bank account
10(9)
Why you need a business bank account
10(2)
Case studies
12(1)
Bank statements and how to read them
13(4)
Internet banking
17(2)
3 A simple cashbook
19(12)
Hardip Singh's simple cashbook
20(4)
Ben Martin's cashbook
24(3)
When to update the cashbook
27(1)
Cashbook analysis
28(3)
4 Analysis columns
31(9)
Layout
31(3)
Expense categories
34(6)
5 Payments - filing
40(9)
Filing invoices
40(4)
Managing your creditors
44(1)
Supplier statements
45(1)
No invoices
46(3)
6 Payments - cheque-book
49(6)
The importance of payment details
49(2)
Missing details
51(2)
Old cheque-books
53(2)
7 Payments-cashbook
55(9)
Buying a cashbook
55(2)
Heading up the cashbook
57(2)
Writing up the cashbook
59(5)
8 Non-allowable expenses
64(8)
The `wholly and exclusively' rule
64(1)
Revenue expenditure versus capital expenditure
65(1)
Loans
66(1)
Leases and hire purchase
67(1)
Motor expenses
67(1)
Subscriptions
68(1)
Entertainment
68(1)
Hotels and subsistence
68(1)
Travel
69(1)
Allowable expenses
69(3)
9 Purchase of equipment
72(10)
Recording transactions
73(4)
Capital allowance calculations
77(5)
10 Credit cards
82(11)
How to use a credit card for business
82(1)
Bill paid in full
83(3)
When only part of the bill is paid off
86(4)
Filing
90(1)
Notes on timing
90(3)
11 Petty cash
93(7)
Cheque reimbursement
93(2)
Imprest petty cash system
95(5)
12 Receipts-filing
100(7)
Cash or credit?
100(1)
Credit-based business
101(1)
Credit management
102(3)
Cash businesses
105(2)
13 Receipts - paying-in book
107(6)
Credit business
108(1)
Cash Business
108(5)
14 Receipts - cashbook
113(6)
Cashbook headings
113(1)
Using the receipts columns
114(2)
Narrative
116(3)
15 Capital introduced
119(7)
Simple introduction of capital
119(1)
More complex transactions
120(1)
Loans
120(3)
Equipment introduced
123(1)
Items not treated as capital introduced
124(2)
16 End of month procedures
126(8)
Reconciliation
126(4)
Errors
130(4)
17 VAT
134(9)
Brief overview of VAT
135(1)
Accounting principles
136(2)
Cashbook entries - payments
138(1)
Cashbook entries - receipts
139(1)
End of quarter
140(1)
Flat-rate scheme
140(3)
18 Wages
143(7)
Employed or self-employed?
143(1)
Consequences of employee status
144(3)
Bureaucracy of employment
147(3)
19 End of year totals
150(7)
Cashbook totals
151(1)
Adjustment for balances brought forward
152(3)
Further adjustments
155(2)
20 Adjustments for payments
157(7)
General principles
157(1)
Cost of sales
158(1)
Other adjustments
159(1)
Recording the adjustments
159(3)
Possible adjustments
162(2)
21 Adjustments to receipts
164(4)
Debtors
164(1)
Work in progress
165(3)
22 Transfer to tax return
168(5)
Self-assessment tax return
168(1)
Income and expenditure schedule
169(4)
23 Trial balance
173(7)
Profit and loss versus balance sheet
173(2)
Trial balance
175(5)
24 Final accounts
180(9)
Adjusting payments
180(3)
Other adjustments
183(1)
Final accounts
183(6)
25 Budgeting and cash-flow forecasting
189(8)
Budgeting
190(1)
Layout of a budget
190(3)
Cash-flow forecasting
193(4)
26 Costing and pricing
197(4)
Costing
198(1)
Pricing
198(3)
27 Computerization
201(2)
Spreadsheets
201(1)
Accounting packages
202(1)
Back-ups
203(1)
Internet
203(1)
Appendices
203(14)
Appendix 1 Ten top tips for choosing an accountant
207(2)
Appendix 2 Jargonbuster
209(3)
Appendix 3 Stationery list
212(2)
Appendix 4 Recording sales of assets in a set of accounts
214(3)
Index 217
Andy Lymer is Head of Department of Accounting and Finance at University of Birmingham. He also heads up Lymer & Associates, undertaking numerous research, consultancy and publishing projects.