Master the art of bookkeeping with this valuable study guide
If you’re preparing for The American Institute of Professional Bookkeepers’ (AIPB) bookkeeping certification test, you need an easy- to-follow test-preparation guide that gets you up to speed quickly in all of the bookkeeping basics, from setting up a company’s books and recording transactions to managing employee payroll, handling government paperwork, and closing out the books. You need Bookkeeping Workbook For Dummies.
With demonstration problems, complementary examples, and multiple-choice questions you’ll find in this user-friendly primer, you’ll sharpen your bookkeeping skills for the real world as you increase your ability to perform well on any test. Chapter quizzes let check your progress as you go, and step-by-step answers show you where you went wrong (or right) each problem. You’ll feel your confidence –and competence–growing as you learn how to:
* Perform a wide variety of financial transactions
* Use key concepts and skills with real-world bookkeeping problems
* Design a bookkeeping system
* Track day-to-day business operations
* Keep journals for active accounts
* Use blank working papers and spread sheets
* Handle cash entries and develop internal controls
* Calculate and pay employee withholding taxes
* Depreciate assets
* Prove out your books at year’s end
* Prepare tax returns as set up for a new year
Complete with Top Ten lists for managing cash, monitoring accounts, and finding additional helpful resources, Bookkeeping Workbook For Dummies is the test-prep guide you need to help you ace the certification test and speed your way into a successful and rewarding career.
สารบัญ
Introduction 1
Part I: Exploring Bookkeeping Basics 5
Chapter 1: Deciphering the Basics 7
Chapter 2: Designing Your Bookkeeping System 19
Chapter 3: Sorting Out Your Business Road Map 33
Part II: Putting it All on Paper 47
Chapter 4: Looking at the Big Picture 49
Chapter 5: Journaling — The Devil’s in the Details
63
Chapter 6: Designing Controls for Your Books, Your Records, and
Your Money 79
Part III: Tracking Day-to-Day Business Operations with Your
Books 91
Chapter 7: Purchasing Goods and Tracking Your Purchases 93
Chapter 8: Calculating and Monitoring Sales 103
Chapter 9: Paying Your Employees 127
Chapter 10: Paying Employer Taxes and Completing Related
Government Reports 141
Part IV: Getting Ready for Year’s (Or Month’s)
End 149
Chapter 11: Depreciating Your Assets 151
Chapter 12: Paying and Collecting Interest 161
Chapter 13: Proving Out Your Books 173
Chapter 14: Checking and Correcting Your Books 185
Part V: Putting on Your Best Financial Face 201
Chapter 15: Showing Everything’s in Balance 203
Chapter 16: Proving Your Profits 221
Chapter 17: Doing Your Business Taxes 233
Chapter 18: Getting Ready for a New Bookkeeping Year 241
Part VI: The Part of Tens 249
Chapter 19: Top Ten Checklist for Managing Your Cash 251
Chapter 20: Top Ten Accounts You Should Monitor 255
Chapter 21: Top Ten Problems You Should Practice 259
Index 261
เกี่ยวกับผู้แต่ง
Lita Epstein, who earned her MBA from Emory
University’s Goizueta Business School, enjoys helping people
develop good financial, investing and tax-planning skills.
While getting her MBA, Lita worked as a teaching assistant for the
financial accounting department and ran the accounting lab. After
completing her MBA, she managed finances for a small nonprofit
organization and for the facilities management section of a large
medical clinic.
She designs and teaches online courses on topics such as investing
for retirement, getting ready for tax time and finance and
investing for women. She’s written over 20 books including
Reading Financial Reports For Dummies and Trading For
Dummies.
Lita was the content director for a financial services Web
site, Most Choice.com, and managed the Web site, Investing for
Women. As a Congressional press secretary, Lita gained firsthand
knowledge about how to work within and around the Federal
bureaucracy, which gives her great insight into how government
programs work. In the past, Lita has been a daily newspaper
reporter, magazine editor, and fundraiser for the international
activities of former President Jimmy Carter through The Carter
Center.