Към основното съдържание

#chart-of-accounts

Chart of Accounts

Design and organize your account hierarchy for effective financial tracking

131 публикацииВижте всички етикетиОбратно към всички публикации

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

bookkeepingsmall-businessrevenue-recognition

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

bookkeepingsmall-businessrevenue-recognition

Real Estate Brokerage Bookkeeping in 2026: GCI, Agent Caps, Trust Accounts, and RESPA Compliance

How independent real estate brokerages should set up their chart of accounts in 2026 — separating GCI, agent splits, and franchise royalties into contra-revenue, running three-way trust-account reconciliations, documenting 1099-NEC payouts under IRC Section 3508, defending RESPA Section 8 entries, and accruing E&O self-insured retention reserves so company dollar, audit readiness, and Section 199A QBI all stay visible.

mike

real-estatebookkeepingfranchise-bookkeeping

Junk Removal and Dumpster Rental Bookkeeping: Roll-Off Day Rates, Tipping Fees, and Per-Truck-Day Economics

A bookkeeping field guide for junk removal and dumpster rental operators — ASC 606 treatment of roll-off rentals and overage tonnage, tipping fees as direct cost of service, Section 179 and bonus depreciation on hooklift trucks, Form 2290 and FMCSA compliance accounts, and the per-truck-day KPIs that decide route profitability.

mike

bookkeepingsmall-businessrevenue-recognition

Massage Therapy and Wellness Studio Bookkeeping: Booth Rental, Prepaid Packages, Sales Tax, and Tip Credits

A practical guide to the seven bookkeeping decisions that determine whether a massage therapy clinic survives a state labor audit — worker classification under the ABC test, ASC 606 deferred revenue for prepaid packages, retail sales tax on CBD and body care, Section 45B FICA tip credit eligibility, Section 179 expensing, MindBody and Vagaro reconciliation, and insurance prepayments.

mike

bookkeepingsmall-businessrevenue-recognition

Painting Contractor Bookkeeping: How Residential and Commercial Painters Bid, Job-Cost, and Stay Profitable Without Bleeding Margin on Callbacks

Painting contractors lose margin in three places — unmeasured prep hours, a wrong burdened labor rate, and unreserved callbacks. This guide shows the chart of accounts, EPA RRP cost treatment, warranty reserve journal entries, and lender-grade KPIs that keep residential and commercial painters profitable.

mike

bookkeepingsmall-businesstrades

Hard Cidery Bookkeeping: TTB Excise Tax, CBMA Credits, WIP Costing, and the Section 263A Orchard Trap

A practical bookkeeping guide for craft cideries — how to qualify for the $0.226 per wine gallon hard cider tax rate on TTB Form 5000.24, apply CBMA credits within the 750,000-gallon ceiling, track apple and pear inputs through WIP, segregate orchard costs under the Section 263A farming exception, and separate tasting room, DTC, wholesale, and self-distribution channels.

mike

bookkeepingtax-complianceinventory
Започни безплатно→Документация