راهنمای کامل احمق‌ها برای حسابداری

Updated information on new tax rates, forms, software, and moreA comprehensive overview of the monthly accounting process for small business owners and novice bookkeepers and accounting clerks, this book guides readers through the ins and outs of creating accounts, conducting transactions, handling employees and payroll, managing month- end procedures, and issuing financial reports.• Fully revised to reflect the latest laws and procedures• The perfect tool for the 23 million small business owners in the U.S.• Covers the types of accounting software programs available and how to use them to manage a manual set of books Contents at a Glance......Page 3 Foreword......Page 12 Introduction......Page 14 Part One: Charting the Books......Page 16 Structuring Your Business......Page 17 Mapping Your Accounts......Page 26 Getting the Number News......Page 36 Developing the General Ledger......Page 45 Changing the General Ledger......Page 57 Part Two: Doing Business......Page 67 Getting Organized......Page 68 Tracking Sales......Page 77 Determining Costs......Page 89 Adjusting Sales......Page 99 Cashing Out......Page 108 Keeping Records and Paying Taxes......Page 119 Part Three: Keeping Employees Happy......Page 129 Hiring and Paying Employees......Page 130 Taxing Times......Page 142 Benefiting Employees......Page 153 Keeping Tax and Benefit Records......Page 164 Reporting Employee Costs......Page 174 Part Four: Closing Out the Books......Page 187 Closing Cash Journals......Page 188 Closing Employee Accounts......Page 198 Balancing the Ledger......Page 204 Testing Your Work......Page 210 Part Five: Putting On a Show......Page 217 Balancing Act......Page 218 Getting the Good and Bad News......Page 227 Year-End Payroll Reporting......Page 234 Part Six: Closing the Books at Year-End......Page 246 Doing Personal and Business Tax Returns......Page 247 Closing the Books......Page 252 Computerizing the Books......Page 260 Appendix A: Glossary......Page 266 Appendix B: Key Business Forms......Page 271 Appendix C: Small Business Tax and Form Calendar......Page 300 Index......Page 310