#bookkeeping
Bookkeeping
Modern bookkeeping techniques using plain-text and automated workflows
Independent U-Pick Farm and Agritourism Bookkeeping: Schedule F vs Schedule C, Multi-Enterprise Tracking, Sales Tax, Weather Reserves, and the KPIs That Make a Season Pay
U-pick berries are farm income, admissions and donuts are not — split Schedule F and C, track per-enterprise contribution, tax admissions and prepared food, reconcile Square, and run on revenue per acre and per visitor.
Occupational Therapy Private Practice Bookkeeping: A 2026 Guide
A 2.5% CMS cut to OT evaluation codes, a $2,480 KX modifier threshold, and the 8-minute rule all shape 2026 revenue for occupational therapy private practices, and each one requires a specific change to how the books are kept.
Medicare Routine Foot Care Rules: A Podiatry Bookkeeping Guide to Q7/Q8/Q9 Modifiers
Medicare excludes routine foot care under Section 1862(a)(13) unless a Q7, Q8, or Q9 modifier documents a qualifying systemic condition, and a missed modifier produces a flat claim denial that podiatry practices often never trace back to a root cause in their books.
Private School Bookkeeping: Deferred Tuition and Fund Accounting Explained
Private school tuition is an exchange transaction under ASC 606, not a donation, so tuition collected before the school year starts must be booked as deferred revenue and recognized ratably over 10 or 12 months, while donor-restricted gifts follow separate ASC 958 rules.
SBA MARC Loans Explained: FY2026 Fee Waivers for Manufacturers
The SBA has waived upfront fees on 7(a) and 504 loans for manufacturers through September 2026 and launched MARC, a revolving credit line up to $5 million for NAICS 31-33 businesses, after issuing its first $3.5 million in MARC loans to four manufacturers in December 2025.
Billiards and Pool Hall Bookkeeping: Table Time, League Revenue, and Bar Margin
Pool halls run three distinct revenue streams with different margins and accounting treatment, and league or tournament fees collected in advance are deferred revenue, not income, until the season is actually played.
Boat Rental Bookkeeping: Boatsetter, GetMyBoat, and the Schedule C/Schedule E Split
Boatsetter and GetMyBoat report gross transaction volume on Form 1099-K, not your net payout, so record the full charter price as revenue and the platform commission as a separate expense — and track bareboat versus captained bookings separately, since adding a captain shifts income from Schedule E to Schedule C self-employment tax.
California SB 648: The Credit Card Tip-Skimming Law Taking Effect January 2026
California's SB 648 takes effect January 1, 2026, giving the Labor Commissioner direct authority to fine employers $250 to $1,000 per violation for deducting credit card processing fees from employee tips, a practice already banned under Labor Code Section 351.
How to Bookkeep a Classic Car Restoration Shop: Job Costing and WIP Accounting
A frame-off classic car restoration can run $20,000 to $200,000 in labor and parts against a finished car worth less than the invoice, so restoration shops need per-job cost centers, a Work-in-Progress asset account, and phase-based billing to stay solvent across builds that last one to two years.
Commercial Diving Company Bookkeeping: Saturation Gear Depreciation, Hazard Pay, and Job Costing
Commercial diving companies that depreciate saturation systems on a flat calendar schedule, lump hazard pay and depth pay into a single wages line, or book topside support crew as overhead routinely misprice their bids — this guide covers usage-based depreciation for saturation gear, the diver pay stack, and job-costing topside labor specific to commercial dive operations.
Custom Guitar Luthier Shop Bookkeeping: Why Your Wood Rack Isn't Inventory and Your Deposits Aren't Revenue
Custom guitar luthiers should book customer deposits as a liability (deferred revenue) until delivery, track each tonewood set's acquisition cost and CITES paperwork individually rather than by replacement value, and use job-based WIP tracking to compare actual labor hours against a typical 40-80 hour build estimate.
Drone Photography and Aerial Inspection Bookkeeping: Tracking FAA Costs, Equipment Depreciation, and Per-Flight Job Profit
Commercial drone operators should separate FAA licensing costs, individually tracked aircraft depreciation, and per-job variable costs into distinct accounts, since a $200 real estate listing shoot and a $3,000 utility inspection job carry entirely different insurance, crew, and processing costs per flight hour.