Marketing Manager
Apple's fiscal Q3 2026 (June quarter) delivered $109.4B revenue (+16% YoY), $2.02 diluted EPS (+29%), and a 50.1% gross margin — roughly 2 points of it a one-time tariff refund worth $0.11 of EPS. iPhone, Mac and Services each set June quarter records, every geography grew double digits, and the full FY2021–FY2026Q3 income statements and balance sheets sit in a public Beancount ledger.
Association health plans could let small businesses and self-employed owners pool as a single large group under ERISA — median small-group premiums are proposed up 11% for 2026 and family coverage averages $26,993, while the Association Health Plans Act (S. 1847/H.R. 2528) would expand pooling with two-year association and nondiscrimination safeguards after the 2018 rule was rescinded in 2024.
A 9-step monthly bank reconciliation checklist that matches your book balance to the bank statement, separates timing differences from journal entries, and uses the divisible-by-9 rule to catch transposition errors in 30 to 60 minutes.
A July 30 IEEPA order adds 40% to Brazilian goods on top of the 10% reciprocal tariff for a total 50% above MFN from August 6. Orange juice, Brazil nuts, and pig iron are excluded via Annex I, while steel and aluminum are excluded from the Brazil addition because Section 232 already applies — coffee and beef are not excluded. Here's the entry-date, FTZ, and bookkeeping checklist for small importers.
Canada repealed its 3% Digital Services Tax and the CRA is returning about CAD $647 million — $289 million in cash and $358 million offset against other tax debts. Direct filers get automatic refunds with interest; Amazon and Etsy sellers who paid the DST pass-through surcharge get no CRA claim and must reconcile and reclassify those fees themselves.
Cargo theft losses hit $725 million in 2025, up 60%, with average theft at $273,990. Small carriers face 18 percent cargo premium hikes, theft sublimits, and stricter underwriting on high-risk lanes—learn what thieves target, where risk moved, and the bookkeeping that keeps coverage intact.
A business owner's guide to inventorying crypto wallets, seed phrases, and NFT holdings so your LLC's treasury survives incapacity or death — RUFADAA-compliant will language, Shamir backups, platform legacy tools, and per-wallet bookkeeping that keeps the estate honest.
The DOL's February 26, 2026 proposal (RIN 1235-AA46) would replace the 2024 six-factor contractor test with a two-factor economic-reality analysis weighing control and opportunity for profit or loss. Here is what changes, why the 2024 rule is in enforcement limbo, and what to document in your books now while the rescission is pending.
A WIP schedule reconciles earned revenue, billings, and costs on every project, exposing the over- and underbilling that a bank balance and company-wide P&L hide. This guide covers percentage-of-completion revenue recognition, job costing, and billable utilization benchmarks for engineering firms.
On June 22, 2026 Etsy's Regulatory Operating Fee rose to 0.48% in the UK, 1.14% in France, 0.80% in Italy, and 0.88% in Spain, added a new 1.97% fee in Hungary, and fell in India and Türkiye. This guide shows the real per-order cost, the full 2026 fee stack, and a clearing-account routine to reconcile every Etsy payout.
The House passed a skinny 2026 Farm Bill (H.R. 7567) while the Senate committee stalled 10-11; here is what its sales-based specialty crop disaster framework, block grants, and LAMP local-food programs mean for small farms — and how to make your sales history audit-ready before the money moves.
As of the August 14, 2026 final rule, every U.S.-formed LLC, corporation, and partnership is exempt from FinCEN Beneficial Ownership Information reporting; only foreign entities registered to do business in the U.S. must still file, within 30 days. Domestic companies file nothing, but bank CDD collection, state disclosures, and clean ownership records still apply.
