Small Business Accounting.

Format:

Book

Author/Creator:

Lloyd, David.

Contributor:

Lloyd, David, Contributor.

Series:

Teach Yourself Business Skills

Language:

English

Physical Description:

1 online resource (239 p.)

Place of Publication:

London : Hodder Education, 2010.

Language Note:

English

Summary:

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.

Contents:

Cover; Book title; Contents; Meet the author; Only got a minute?; Only got five minutes?; 1 Introduction; Who this book is aimed at; Case studies; Why this book is different and how to use it; 2 Your bank account; Why you need a business bank account; Case studies; Bank statements and how to read them; Internet banking; 3 A simple cashbook; Hardip Singh's simple cashbook; Ben Martin's cashbook; When to update the cashbook; Cashbook analysis; 4 Analysis columns; Layout; Expense categories; 5 Payments - filing; Filing invoices; Managing your creditors; Supplier statements; No invoices

6 Payments - cheque-bookThe importance of payment details; Missing details; Old cheque-books; 7 Payments - cashbook; Buying a cashbook; Heading up the cashbook; Writing up the cashbook; 8 Non-allowable expenses; The 'wholly and exclusively' rule; Revenue expenditure versus capital expenditure; Loans; Leases and hire purchase; Motor expenses; Subscriptions; Entertainment; Hotels and subsistence; Travel; Allowable expenses; 9 Purchase of equipment; Recording transactions; Capital allowance calculations; 10 Credit cards; How to use a credit card for business; Bill paid in full

When only part of the bill is paid offFiling; Notes on timing; 11 Petty cash; Cheque reimbursement; Imprest petty cash system; 12 Receipts - filing; Cash or credit?; Credit-based business; Credit management; Cash businesses; 13 Receipts - paying-in book; Credit business; Cash business; 14 Receipts - cashbook; Cashbook headings; Using the receipts columns; Narrative; 15 Capital introduced; Simple introduction of capital; More complex transactions; Loans; Equipment introduced; Items not treated as capital introduced; 16 End of month procedures; Reconciliation; Errors; 17 VAT

Brief overview of VATAccounting principles; Cashbook entries - payments; Cashbook entries - receipts; End of quarter; Flat-rate scheme; 18 Wages; Employed or self-employed?; Consequences of employee status; Bureaucracy of employment; 19 End of year totals; Cashbook totals; Adjustment for balances brought forward; Further adjustments; 20 Adjustments for payments; General principles; Cost of sales; Other adjustments; Recording the adjustments; Possible adjustments; 21 Adjustments to receipts; Debtors; Work in progress; 22 Transfer to tax return; Self-assessment tax return

Income and expenditure schedule23 Trial balance; Profit and loss versus balance sheet; Trial balance; 24 Final accounts; Adjusting payments; Other adjustments; Final accounts; 25 Budgeting and cash-flow forecasting; Budgeting; Layout of a budget; Cash-flow forecasting; 26 Costing and pricing; Costing; Pricing; 27 Computerization; Spreadsheets; Accounting packages; Back-ups; Internet; Appendices; Appendix 1: Ten top tips for choosing an accountant; Appendix 2: Jargonbuster; Appendix 3: Stationery list; Appendix 4: Recording sales of assets in a set of accounts; Index; A; B; C; D; E; F; G; H; I

L

Notes:

Description based upon print version of record.

Description based on publisher supplied metadata and other sources.

ISBN:

1-282-95749-X

9786612957499

1-4441-2504-4

OCLC:

701704461