{"id":1427,"date":"2019-12-11T09:21:11","date_gmt":"2019-12-11T09:21:11","guid":{"rendered":"https:\/\/www.yhabarillc.com\/?p=1427"},"modified":"2022-07-21T12:49:28","modified_gmt":"2022-07-21T12:49:28","slug":"bookkeeping-101-for-independent-financial-advisors","status":"publish","type":"post","link":"https:\/\/www.yhabarillc.com\/index.php\/2019\/12\/11\/bookkeeping-101-for-independent-financial-advisors\/","title":{"rendered":"Bookkeeping 101 For Independent Financial Advisors"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Set Budget Aside For Tax Purposes<\/a><\/li>\n<li><a href=\"#toc-1\">What Do You Need To Set Up Bookkeeping For Your Business?<\/a><\/li>\n<li><a href=\"#toc-2\">How Lendios Bookkeeping Solution Can Help<\/a><\/li>\n<li><a href=\"#toc-3\">What Are The Basics Of Bookkeeping?<\/a><\/li>\n<li><a href=\"#toc-4\">Store Records Securely<\/a><\/li>\n<li><a href=\"#toc-5\">Connect Your Accounts To Bookkeeping Software<\/a><\/li>\n<li><a href=\"#toc-6\">Excel Bookkeeping Vs  Online Bookkeeping<\/a><\/li>\n<li><a href=\"#toc-8\">Steps For Basic Small Business Bookkeeping<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"251px\" alt=\"Bookkeeping 101\"\/><\/p>\n<p>There are even some companies that collect revenue in other ways, such as selling assets their business doesn\u2019t need. This is the financial statement which presents a summary of your financial activity over a certain period of time.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"257px\" alt=\"Bookkeeping 101\"\/><\/p>\n<p>Just because the P&#038;L shows the company is \u2018profitable\u2019 doesn\u2019t mean the business is in good shape. FreshBooks vs. Xero FreshBooks and Xero are two popular QuickBooks alternatives. Learn how to automate your small business, and stop devoting your time to boring tasks.<\/p>\n<h2 id=\"toc-0\">Set Budget Aside For Tax Purposes<\/h2>\n<p>1) Easily track business transactions \u2013 Stay more organized by setting up a separate bank account for your business. Bookkeeping will be more accurate and easier, especially during tax season.<\/p>\n<p>Under single-entry, journal entries are recorded once, as either an expense or income. If you\u2019re just starting out, are doing your books on your own and are still in the hobby stage, single-entry is probably right for you. It\u2019s simple, fast and good for really basic bookkeeping. Many software options allow you to store documents and streamline the documentation process as you go. You also have to decide, as a new business owner, if you are going to use single-entry or double-entry bookkeeping.<\/p>\n<p>A bookkeeper handles the day-to-day tasks of recording transactions and making sure everything is represented correctly. An accountant focuses more on the big picture, producing high-level financial statements and helping you with things like filing taxes and securing financing.<\/p>\n<h2 id=\"toc-1\">What Do You Need To Set Up Bookkeeping For Your Business?<\/h2>\n<p>Recording sales in a timely and accurate manner is critical to knowing where your business stands. Unsold products are like money sitting on a shelf and must be carefully accounted for and tracked.<\/p>\n<p>Customer small business financing solutions delivered through a single, online application. In the meantime, start building your store with a free 14-day trial of Shopify. You could even create a simple to-do list item to handle this process, which is what Sheena has done for Tease Teas. An audit trail means you\u2019ll have your invoices in order and you can retrace your steps easily if there\u2019s one tiny error.<\/p>\n<p>The best accounting software can automatically track your transactions and even categorize your startup expenses, but it\u2019s not always perfect. It\u2019s a good idea to check in with it regularly to ensure that your records are accurate. Meanwhile, the accrual method recognizes revenues when you earn them and expenses when you incur them. It requires that you track accounts receivable and accounts payable, which often means you have to do more bookkeeping work by hand. Contrary to popular belief, there are multiple ways you can choose to maintain your financial records.<\/p>\n<p>5) Establish business credibility and professionalism \u2013 You always want to ensure your business is credible in the eyes of the public, lenders, creditors, and everyone else. Keeping personal and business accounts separate demonstrates that you can be trusted by suppliers and clients. Ultimately, it\u2019s simply not necessary to pay extra for in-house accounting services for most startups. Outsourcing is cheaper and usually more than sufficient for your needs. Simple tools to send invoices, track expenses and manage your business finances.<\/p>\n<ul>\n<li>Once you have balanced the books, your equity should match the liabilities.<\/li>\n<li>As for the income statement, that uses the accounts we looked at in Step 2, like the revenue, expenses, and cost of goods sold.<\/li>\n<li>Do your homework to find out what software will best fit the needs of you and your business.<\/li>\n<li>The bookkeeper is responsible for initially recording basic accounting transactions, such as issuing invoices to customers, recording cash receipts, and paying employees.<\/li>\n<li>The training doesn\u2019t take long and can be done a variety of ways to fit your schedule and preferred learning style.<\/li>\n<li>Following is a step-by-step breakdown of how to manage small business finances.<\/li>\n<li>Since the IRS accepts digital records, it\u2019s smart to use a cloud-based system like Dropbox, Evernote, or Google Drive so you never have to deal with smudged receipts.<\/li>\n<\/ul>\n<p>If two sides of the equations don\u2019t match, you\u2019ll need to go back through the ledger and journal entries to find errors. Post corrected entries in the journal and ledger, then follow the process again until the accounts are balanced.<\/p>\n<h2 id=\"toc-2\">How Lendios Bookkeeping Solution Can Help<\/h2>\n<p>Innovative dashboard, business insights and custom invoicing &#8211; all through your Lendio account. After all, if there are ways to evaluate new initiatives and expenses before the end of the month, you can make faster but still-informed decisions. Enter your email to receive updates, FREE ebooks and extra tips you <a href=\"https:\/\/www.bookstime.com\/\">https:\/\/www.bookstime.com\/<\/a> won\u2019t get anywhere else on the internet. The government has launched a new scheme &#8211; Making Tax Digital &#8211; which does exactly what it says on the tin. Tax is going to become digital and that\u2019s a good thing, as you won\u2019t have to store stacks of papers and receipts as year-long books can be done within minutes.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"253px\" alt=\"Bookkeeping 101\"\/><\/p>\n<p>Well, let us try to explain in the simplest way possible. You can even pay a bookkeeper, accountant, or third-party Company to manage bookkeeping accounts on your behalf. Because good accounts are the basis of a good business.<\/p>\n<p>Summarizing the flow of money in each account creates a picture of your company\u2019s financial health. You can then use that picture to make decisions about your business\u2019s future.<\/p>\n<p>Balance sheet \u2014 details your company\u2019s assets, liabilities, and available capital during the analyzed period. For instance, your profit numbers can tell you\u2019re slaying it this month. But the actual revenue can be much lower if you\u2019re also spending a lot of cash on growth.<\/p>\n<h2 id=\"toc-3\">What Are The Basics Of Bookkeeping?<\/h2>\n<p>Balance sheets and income statements are invaluable tools to gauge&#8230; To get started with bookkeeping, the first step is to familiarize yourself with bookkeeping terms and phrases. (You can find a glossary of bookkeeping terms below.) In addition to reading this article , you can find resources online, including helpful blogs, webinars, and tutorials. The Purchases Account tracks any raw materials or finished goods that you buy for your business. It\u2019s a key component of calculating \u201cCost of Goods Sold\u201d , which you subtract from Sales to find your company\u2019s gross profit. Wisestamp has revolutionized the advertising real estate known as the email signature and lets you promote your social media accounts using icon add-ons.<\/p>\n<ul>\n<li>You have to ensure that all your financial transactions go into the books.<\/li>\n<li>The chart of accounts may change over time as the business grows and changes.<\/li>\n<li>At this point they&#8217;ll realize they need to set up dedicated business accounts and sync them with their accounting software.<\/li>\n<li>Balance sheets and income statements are invaluable tools to gauge&#8230;<\/li>\n<li>Fortunately, most small-business bookkeeping software was made specifically for non-accountant small-business owners.<\/li>\n<\/ul>\n<p>This is a great guide for board training, even if you have no interest in doing the nuts and bolts bookkeeping. To really get your board to understand your nonprofit&#8217;s financial position, they have to have some idea of what those numbers on their reports supposedly represent. This book would be an outstanding way to teach that without tears. This is a very nice, easy to understand introduction and reference for a small shop with no accounting or bookkeeping experience. Ideal for the executive director who&#8217;s the only employee of the organization. This is a good basic book to help new nonprofit bookkeepers without any finance background to conceptualize and understand the how and why of tracking the organization&#8217;s finances.<\/p>\n<p>When a worker makes a sale, they post the transaction and customer number. Then you can generate financial reports to see which customers generate the most revenue. It also entails the discipline to distinguish between exact business income and expenses from personal income and expenses. I thought this was a pretty good book that outlined some fundamentals of bookkeeping. It offered enough detail to help volunteer managers with the basics. I was recently elected to be a treasurer for a tenant group. This book has been enormously helpful to me for setting up my accounting system.<\/p>\n<h2 id=\"toc-4\">Store Records Securely<\/h2>\n<p>And with all that managed to perfection, your accountant just might shed a tear of joy preparing your financial statements. If you\u2019re a small-business owner, you\u2019re probably used to doing everything yourself. You\u2019ve used your entrepreneurial prowess to produce a product or service that your customers need.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"255px\" alt=\"Bookkeeping 101\"\/><\/p>\n<p>It can be tempting to push your books aside to focus on running your business. But if you want to keep your business on track for success and keep your financial ducks in a row, prioritize your books. As a busy business owner, it can be easy to lose track of time and miss deadlines. As soon as you know it, another month or year has gone by. It\u2019s no secret that automation can be a lifesaver for small business owners. The more you automate, the more time you will have for your business. Having bookkeeping is like being able to understand how much gas you\u2019ve got in the tank.<\/p>\n<h2 id=\"toc-5\">Connect Your Accounts To Bookkeeping Software<\/h2>\n<p>When business transactions are separate, there will be a clear audit trail that makes any potential audits much less painful. Get the essential bookkeeping tips for a starting entrepreneur. See the accounting lay of the land before starting your new business and possibly your life&#8217;s mission.<\/p>\n<ul>\n<li>Managers need accurate data to increase sales, manage costs, and to oversee cash flow.<\/li>\n<li>1) Single Entry \u2013 This system of bookkeeping involves making an entry for every single financial transaction your business conducts.<\/li>\n<li>The balance sheet can be used to identify trends and make more informed financial accounting decisions.<\/li>\n<li>Many business owners think bookkeeping is a dreaded chore, but if you understand and effectively use the data your bookkeeper collects, bookkeeping can be your best ally.<\/li>\n<li>By putting an expert in charge, you\u2019re freeing yourself up to run your business how you imagined it would be without all the complicated number-crunching getting in the way.<\/li>\n<\/ul>\n<p>Double-entry tracks where your money comes from, and where it is going. Essential, you will be recording every transaction twice, picking assets from your credit, and putting somewhere called the debit.<\/p>\n<p>Single-entry bookkeeping is much like keeping your check register. You record transactions as you pay bills and make deposits into your company account. It only works if your company is relatively small with a low volume of transactions.<\/p>\n<p>The guide&#8217;s author, Joe DePetris, is a C.P.A. and professional advisor to the IBOAI Board. He has worked diligently with thousands of IBOs, from those just getting started to those at the Diamond level and above. In this guide, Joe shares with you the same insights he offers to his clients. This book covers the fundamentals for effective nonprofit bookkeeping. Although it focuses on the needs of medium to large organizations, it is a useful tool for any size nonprofit group that needs to keep its budget and financial management on track.<\/p>\n<h2 id=\"toc-7\">Easy Invoicing<\/h2>\n<p>Then make a line-up of popular accounting software vendors. Putting together a balance sheet isn\u2019t fun or fast (unless you\u2019re a CPA or use an accounting app). For <a href=\"https:\/\/www.bookstime.com\/bookkeeping-101\">Bookkeeping 101<\/a> example, if you\u2019re operating out of Nevada, South Dakota, and Wyoming, you don\u2019t need to pay any corporate or individual income taxes from your business income.<\/p>\n<p>Or when you reach the point where handling your own bookkeeping isn\u2019t the best use of your time. The Income Statement is used internally and externally to evaluate profitability and help assess the level of risk for an investor or creditor. In order to have a viable and valuable company, revenues must exceed expenses. Your chart of accounts is really just a glorified list of every classification of incoming and outgoing money. Accounts is needed for every transaction \u2013 so at least one account is debited and at least one account is credited.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Set Budget Aside For Tax Purposes What Do You Need To Set Up Bookkeeping For Your Business? How Lendios Bookkeeping Solution Can Help What Are The Basics Of Bookkeeping? Store Records Securely Connect Your Accounts To Bookkeeping Software Excel Bookkeeping Vs Online Bookkeeping Steps For Basic Small Business Bookkeeping There are even some companies [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[247],"tags":[],"class_list":["post-1427","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/posts\/1427","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/comments?post=1427"}],"version-history":[{"count":1,"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/posts\/1427\/revisions"}],"predecessor-version":[{"id":1428,"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/posts\/1427\/revisions\/1428"}],"wp:attachment":[{"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/media?parent=1427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/categories?post=1427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/tags?post=1427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}