The complete idiot's guide to accounting

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