By Andy Lymer
The books during this bite-sized new sequence include no complex suggestions or difficult fabrics, making them perfect for the busy, the time-pressured or the purely curious. Small enterprise Accounting Made effortless is a brief, uncomplicated and to-the-point consultant to the paintings of handling your small business books and money owed. in precisely ninety six pages, Small enterprise Accounting assumes that you just understand not anything in any respect approximately enterprise documents and money owed and provides a method for enterprise proprietors who desire a easy, effortless and, especially, quickly process of publication preserving. TAKE regulate OF YOUR funds SIMPLFY YOUR ACCOUNTING method verify company functionality RUN YOUR BOOKS WITH self assurance reduce rigidity
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Additional info for Small Business Accounting Made Simple
4. The debit to BT for £450 appears to have gone through when it was called for by BT’s bank, but this made the account overdrawn. As there was no overdraft facility in place, the debit was not actually paid, and was subsequently credited back onto the bank statement. 4 Unpaid direct debit. The simplest treatment is to put a line through both entries on the bank statement and not record it at all; when you think about it, the transaction did not ever actually happen.
Date Payments out Cheque no. 27 Cost of sales Motor exes. 2 Ben Martin’s cashbook record of petty cash. a slip which explains what the payment is for. Printed petty cash slips are sold at stationers, although there is no reason why you cannot just use scrap paper for this. When the amount of cash in the tin gets low, cash a cheque or withdraw cash on your debit card to top up the petty cash back to the original balance of £100. This method for petty cash is common and is known as the imprest system.
Invoices can also be produced on a computer, of course, perhaps using a word processor template. 48 small business accounting The two essentials for an invoicing system are that the invoices should be sequentially numbered and that a duplicate copy is kept. The numbering system helps to ensure that no invoice is lost, and to reassure HM Revenue & Customs that the likelihood of error or fraud is low. Duplicate copies also provide a system for chasing unpaid bills. Credit management In addition to providing a record of business sales, invoices have an essential role to play in credit management.