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#bookkeeping

Счетоводство

Съвременни счетоводни техники с plain-text и автоматизирани работни процеси

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16 минути четене

Computer and Smartphone Repair Shop Bookkeeping: The Hidden Liabilities Behind Every Cracked Screen

An operator's guide to bookkeeping for independent computer and smartphone repair shops in 2026 — separating per-ticket labor from parts revenue, treating customer devices as bailee property, recognizing deposits under ASC 606, applying Section 179 to bench equipment, complying with the new Washington and Colorado right-to-repair laws, and reconciling RepairShopr or CellSmart POS to the general ledger.

Mike Thrift

bookkeepingsmall-businessrevenue-recognition
14 минути четене

Driver Education School Bookkeeping: Prepaid Lessons, Dual-Brake Vehicles, and Instructor Classification Risk

A working accounting backbone for a state-licensed driving school — deferring prepaid teen package revenue under ASC 606, Section 179 treatment for dual-brake training vehicles outside the Section 280F luxury-auto caps, the ABC-test exposure of paying per-diem instructors on 1099, a self-insured-retention reserve accrued per behind-the-wheel hour, and the operational KPIs (vehicle utilization, package redemption rate, first-attempt DMV pass rate) that separate growing schools from those quietly bleeding cash.

Mike Thrift

bookkeepingsmall-businessrevenue-recognition
13 минути четене

Form 3115 for Small Businesses: A Practical Walkthrough of Section 481(a), Automatic Consent, and the Audit Protection Traps

How small businesses use Form 3115 to fix prior-year accounting methods without amending returns — covering the Section 481(a) catch-up math, automatic vs. non-automatic consent under Rev. Proc. 2015-13, three worked examples (cash-to-accrual, cost segregation, repair regs), and the five filing mistakes that forfeit audit protection.

Mike Thrift

tax-compliancesmall-businesscost-segregation
15 минути четене

Funeral Home Bookkeeping: Preneed Trusts, FTC Funeral Rule, and ASC 606 for Death-Care Providers

Independent funeral homes prepay-then-perform service decades later, which creates preneed trust liabilities, ASC 606 deferred revenue, FTC Funeral Rule itemization requirements, and cash advance pass-throughs that off-the-shelf bookkeeping templates mishandle. This guide shows how to structure books that survive a state mortuary board audit, IRS review, and sale due diligence.

Mike Thrift

bookkeepingsmall-businessrevenue-recognition
14 минути четене

Granite, Quartz, and Natural Stone Fabricator Bookkeeping: Slab Inventory, CNC Burden, and Builder-vs-Retail Margins

A practical bookkeeping guide for granite and quartz countertop shops — slab-level inventory by bundle number, machine-hour burden rates for bridge saws and CNCs, ASC 606 over-time revenue recognition, channel-separated builder versus retail P&L, and warranty reserves that hold up under audit.

Mike Thrift

bookkeepingsmall-businessinventory
16 минути четене

Independent Bicycle Shop and E-Bike Dealer Bookkeeping: Floorplan Curtailment, Service Margins, Lithium-Ion Compliance, and KPIs

How independent bicycle and e-bike shops should book floorplan financing and curtailment, separate service labor from parts revenue, hold customer repair deposits as a liability, comply with UL 2849 and California SB 1271 lithium-ion rules, and track the KPIs floorplan lenders actually review.

Mike Thrift

bookkeepingsmall-businessinventory
14 минути четене

Independent Boba and Bubble Tea Shop Bookkeeping: Drink-Level COGS, Loyalty Breakage, and the KPIs That Actually Predict Survival

A working accounting backbone for an independent boba shop — recipe-card COGS down to the tapioca pearl, ASC 606 deferred revenue for loyalty and gift cards, Section 179 treatment for pearl cookers and heat sealers, the Section 45B FICA tip credit on Form 8846, FDA calorie disclosure thresholds, and the FDD Item 19 KPIs (ADS, prime cost, drinks per labor hour) that separate operators who scale from operators who close.

Mike Thrift

bookkeepingsmall-businessrestaurant
14 минути четене

Independent Community Pharmacy Bookkeeping: PBM Reconciliation, DIR Fees Under ASC 606, 340B Compliance, and the KPIs Lenders Read

How independent community pharmacies reconcile PBM remittance advice to adjudicated AR, accrue DIR fee reserves as variable consideration under ASC 606, segregate 340B inventory to survive HRSA audits, and produce the gross-margin-per-Rx KPIs that lenders benchmark against the NCPA Digest's 19.7% margin median.

Mike Thrift

bookkeepinghealthcarerevenue-recognition
13 минути четене

Independent Hospice Agency Bookkeeping: Medicare Per-Diem Revenue, the Aggregate Cap, and the KPIs That Matter

A practical accounting guide for independent hospice and palliative care agencies — covering Medicare per-diem revenue recognition under ASC 606, the aggregate cap under 42 CFR 418.309, the inpatient cap, hospice wage index labor allocation, ZPIC/SMRC/RAC recoupment reserves, bereavement and foundation income segregation, and the NHPCO benchmark KPIs that boards and lenders track.

Mike Thrift

healthcarebookkeepingrevenue-recognition
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