Small Time Operator: How to Start Your Own Small Business, Keep Your Books, Pay Your Taxes and Stay Out of Trouble!

Bernard Bear, C.P.A. Kamoroff

Bell Springs Publishing

United States, United States of America

21st ed, Laytonville, Calif, ©1996

20th ed, Laytonville, Calif, 1995

Rev&Updtd edition, August 1995

4, 1995

topic: Management; Business/Economics/Finance; Business/Economics; Accounting; New business enterprises; Small Business

Type: 英文图书

Bookmarks:
1. (p7) BE YOUR OWN BOSS
2. (p13) Section One GETTING STARTED
2.1. (p15) A Small Time Operator: A True Story
2.2. (p15) What Kind of Business?
2.3. (p16) Can You Do It?
2.4. (p17) Your Idea-and the Market
2.5. (p18) BEFORE YOU ACT
2.6. (p18) BUSINESS LOCATION
2.6.1. (p19) Incubators
2.6.2. (p19) The Building
2.6.3. (p19) Zoning
2.6.4. (p19) The Lease
2.6.5. (p21) Rural Businesses
2.7. (p21) FINANCING: How Much Do You Need?
2.8. (p22) START-UP CAPITAL: Financing A New Business
2.8.1. (p22) Self-Financing
2.8.2. (p22) Debt Financing (Loans)
2.8.3. (p22) Debt Financing (Loans)
2.8.4. (p23) Bank Loans
2.8.5. (p23) Other Possible Loan Sources
2.8.6. (p23) Small Business Administration (SBA) Loans
2.8.7. (p25) Loans To Yourself
2.8.8. (p25) Equity Financing
2.8.9. (p25) Limited Partnerships
2.8.10. (p25) Limited Liability Company (LLC)
2.8.11. (p26) Venture Capital
2.9. (p26) LEGAL STRUCTURE
2.10. (p27) Paying Yourself a Wage
2.11. (p34) INSURANCE
3. (p41) Section Two BOOKKEEPING
3.1. (p43) Warming Up to an Unpopular Subject
3.2. (p43) Why Keep a Set of Books?
3.3. (p44) Setting Up Your Books
3.4. (p44) Computer or Hand Posted Ledgers?
3.5. (p45) Business Bank Account
3.6. (p46) Bookkeeping Simplified: An Introduction to the Single Entry System
3.7. (p46) Cash Accounting Vs. Accrual
3.8. (p47) Recording Income
3.9. (p48) Recording Income, Step Two: The Income Ledger
3.10. (p51) Altering The Ledgers
3.11. (p51) Filing Your Sales Receipts
3.12. (p51) Installment Sales
3.13. (p51) Interest Income
3.14. (p51) Other Incoming Funds
3.15. (p51) Return (Bounced) Checks
3.16. (p52) Credit Sales
3.17. (p53) Federal Laws - Finance Charges
3.18. (p53) Credit Ledger
3.19. (p54) An Alternative Credit Record
3.20. (p54) Posting Uncollectible Accounts
3.21. (p55) Credit Cards
3.22. (p56) Debit (ATM or POS) Cards
3.23. (p56) The Expenditure Ledger
3.24. (p57) Checkbook and Ledger Combined?
3.25. (p57) Posting the Expenditure Ledger
3.26. (p59) Uncashed Checks
3.27. (p60) Accounts Payable
3.28. (p61) Altering the Ledgers and Designing Your Own
3.29. (p61) Petty Cash
3.30. (p62) Calculators and Adding Machines
3.31. (p62) Financial Management: Using Your Ledgers
3.32. (p62) Profit-and-Loss Analysis
3.33. (p64) CASH FLOW
3.34. (p65) INVENTORY CONTROL
3.35. (p52) Credit sales
4. (p67) Section Three GROWING UP
4.1. (p69) Growing Up
4.1.1. (p70) Hiring Help-How to Save Time and Money By Not Becoming an Employer
4.1.2. (p70) Who is an employee?
4.1.3. (p71) Contracting With Your Outside Contractor
4.1.4. (p71) IRS Forms For Outside Contractors
4.1.5. (p74) Special Situations
4.1.6. (p74) Steps to Becoming an Employer
4.2. (p80) PARTNERSHIPS
4.2.1. (p81) Partnership Agreements
4.2.2. (p82) You and Your Partners
4.2.3. (p83) Partnership Bookkeeping
4.2.4. (p84) Partnership Post-Mortem
4.2.5. (p85) And a Partnership That Works
4.2.6. (p85) "In Twenty-Five Words or Less"
4.2.7. (p86) Limited Liability
4.2.8. (p86) Change of Ownership
4.2.9. (p87) Owner-Employees
4.2.10. (p87) Retained Earnings
4.2.11. (p88) S Corporations
4.2.12. (p89) Steps to Incorporating a Business
4.2.13. (p90) Acting Like A Corporation
4.2.14. (p91) Incorporating an Existing Business
4.3. (p91) LIMITED LIABILITY COMPANY (LLC)
5. (p93) Section Four TAXES
5.1. (p95) Deep In the Heart of Taxes
5.1.1. (p95) The Tax Laws As They Apply to You
5.1.2. (p96) A Warning
5.1.3. (p96) Accounting Period: Calendar Year vs. Fiscal Year
5.1.4. (p97) Who Must File A Tax Return
5.1.5. (p97) Which Tax Return To File
5.1.6. (p97) Filing Dates for Tax Returns
5.1.7. (p98) Tax Calendar for Businesses
5.1.8. (p100) FISCAL YEAR TAXPAYERS
5.2. (p101) Business Expenses
5.2.1. (p101) Start-Up Expenses
5.2.2. (p102) 100 Typical Business Expenses
5.2.3. (p104) Vehicle Expenses
5.2.4. (p105) Interest Expense
5.2.5. (p105) Bad Debts
5.2.6. (p106) Business Gifts
5.2.7. (p106) Casualty Losses/Theft Losses
5.2.8. (p106) Education Expenses
5.2.9. (p106) Entertainment
5.2.10. (p106) Dues
5.2.11. (p107) Meals
5.2.12. (p107) Freight
5.2.13. (p107) Insurance
5.2.14. (p107) Health Insurance
5.2.15. (p107) Employee Health Insurance
5.2.16. (p108) Family Employees
5.2.17. (p108) Moving Expenses
5.2.18. (p108) Repairs
5.2.19. (p108) Travel
5.2.20. (p108) Business Trips
5.2.21. (p109) Inventory, and Something Very Important Called Cost-Of-Goods-Sold
5.3. (p112) Business Assets: Equipment, Furniture, Machinery, Etc.
5.3.1. (p113) Depreciation
5.3.2. (p118) A Last Word on Depreciation
5.4. (p118) Non-Deductible Expenses
5.4.1. (p118) Self-Employment Tax (SECA)
5.4.2. (p119) Figuring The Tax
5.4.3. (p120) Outside Employment (You Also Hold a Job)
5.5. (p120) Retirement Deductions
5.5.1. (p120) Individual Retirement Account (IRA)
5.5.2. (p120) Simplified Employee Pension Plan (SEP)
5.5.3. (p121) Keogh
5.5.4. (p122) Rules & Restrictions: All Three Plans
5.5.5. (p122) More Information
5.6. (p123) Estimated Tax Payments
5.7. (p124) Barter
5.8. (p124) Operating Losses
5.8.1. (p125) Tax Credits
5.8.2. (p125) Tax Software
5.8.3. (p125) Special Tax Laws For Farmers
5.9. (p126) The Internal Revenue Service and You
5.9.1. (p127) Business Loss
5.9.2. (p128) Notice of An Audit
5.9.3. (p128) Penalties
5.9.4. (p129) Failure to File a Tax Return
5.10. (p129) Amending Old Tax Returns
5.11. (p130) Federal Information Returns
5.12. (p131) Federal Excise Tax
5.13. (p131) State Income Taxes
5.14. (p132) State Gross Receipts Taxes
5.15. (p133) Other States Taxes
5.16. (p133) County, City And Other Local Taxes
6. (p135) Section Five APPENDIX
6.1. (p137) HOW TO BALANCE A BANK ACCOUNT
6.2. (p138) BALANCE SHEETS
6.2.1. (p138) Assets
6.2.2. (p139) Liabilities
6.3. (p140) PROFESSIONAL HELP: Accountants and Attorneys
6.3.1. (p141) Bookkeepers
6.3.2. (p141) Attorneys
6.4. (p142) HUSBAND & WIFE PARTNERSHIPS
6.4.1. (p142) HUSBAND & WIFE PARTNERSHIPS
6.4.2. (p142) Self Employment and Payroll Taxes
6.4.3. (p143) Some More Considerations
6.4.4. (p143) The Easiest Option
6.4.5. (p144) Employment Taxes, Workers Compensation Insurance, and Retirement Plans
6.4.6. (p144) Husband and Wife Corporation
6.4.7. (p144) Limited Liability Company (LLC)
6.4.8. (p144) Two Separate Businesses
6.5. (p145) HOME-BASED BUSINESSES
6.5.1. (p145) Post Office Boxes
6.5.2. (p146) Deliveries
6.5.3. (p146) Zoning
6.5.4. (p147) Landlords, Condominiums, Co-ops and Homeowners Associations
6.5.5. (p148) Yellow Pages
6.5.6. (p149) Telephones and Tax Deductions
6.5.7. (p149) Federal and State Homework Laws
6.5.8. (p149) Insurance
6.5.9. (p149) "This Is A Business"
6.5.10. (p150) The "Home Office" Deduction
6.5.11. (p150) "Principal Place of Business"
6.5.12. (p150) "Exclusive Use"
6.5.13. (p151) What's Deductible
6.5.14. (p151) Business Loss
6.6. (p152) IMPORTING AND EXPORTING
6.6.1. (p152) Importing
6.6.2. (p152) Customs, Duties, Quotas
6.6.3. (p152) Shipping
6.6.4. (p152) Finding Goods to import
6.6.5. (p153) Exporting
6.6.6. (p153) Letters of Credit
6.7. (p154) BUYING A BUSINESS
6.7.1. (p154) Is This The Right Business For You?
6.7.2. (p154) Is This Business Worth Buying?
6.7.3. (p156) How Much Should You Pay?
6.7.4. (p157) Purchase Contract
6.7.5. (p157) Tax Deductions
6.7.6. (p157) The Seller
6.8. (p158) FRANCHISE BUSINESS
6.8.1. (p158) How Franchises Work
6.8.2. (p158) Investigating a Franchise
6.8.3. (p159) "Business Opportunities"
6.9. (p160) FREELANCERS:
6.9.1. (p160) Royalties
6.9.2. (p160) Advances
6.9.3. (p160) Artists, Writers and Photographers
6.10. (p161) The Basic Basics of COMPUTERS
6.11. (p164) FILING YOUR BUSINESS RECORDS
6.12. (p166) TRADEMARKS, PATENTS & COPYRIGHTS
6.13. (p169) PRICING
6.14. (p170) CONTRACTS
6.15. (p172) HOW TO AVOID CROOKS:
6.16. (p174) MANAGING YOUR BUSINESS
6.17. (p175) THE FUTURE OF SMALL BUSINESS
7. (p177) Section Six THE LEDGERS
7.1. (p27) SOLE PROPRIETORSHIP:
7.2. (p38) CHOOSING A BUSINESS NAME
7.3. (p39) THE BUSINESS PLAN
7.4. (p178) LEDGERS
7.5. (p179) INCOME LEDGER Month of
7.6. (p180) INCOME LEDGER - Year-End Summary
7.7. (p181) CREDIT LEDGER
7.8. (p182) EXPENDITURE LEDGER
7.9. (p184) YEAR-END EXPENDITURE SUMMARY
7.10. (p186) EQUIPMENT LEDGER AND DEPRECIATION WORKSHEETS
7.11. (p189) PARTNERS CAPITAL LEDGER
7.12. (p190) PETTY CASH LEDGER
7.13. (p191) INVENTORY RECORD
7.14. (p192) INDEX
7.15. (p199) Small Business Help from Bell Springs Publishing

theme: Management; Business/Economics/Finance; Business/Economics; Accounting; New business enterprises; Small Business