#chart-of-accounts

Chart of Accounts

Design and organize your account hierarchy for effective financial tracking

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September 8, 2026

New York's Gig Delivery Worker Law: What the $22.13 Pay Floor, Tip Rules, and Weekly Payouts Mean for Your Restaurant's Books

New York City's app-based delivery rules — a $22.13 hourly courier pay floor for pay periods beginning on or after April 1, 2026, tipping offered at checkout with a 10% suggested minimum, and weekly itemized payouts — change what a restaurant has to record. Book gross marketplace sales, itemize every platform fee, run tips through a liability account that ends at zero, and the January 1099-K reconciles itself.

mike

restaurantsmall-businessbookkeeping

September 7, 2026

Agrivoltaics Bookkeeping: Splitting Solar Lease, Crop, and Grazing Income Into Three Ledger Lines

Agrivoltaics can pay a farmer $900–$1,500 per acre in solar lease rent on top of crop and grazing income, each taxed differently. Here is how to book all three streams as separate ledger lines to protect your Schedule F, agricultural assessment, and self-employment-tax boundaries.

mike

agriculturefarmingsolar

September 2, 2026

Meta's Location Fees Add 2%–5% to Your Ad Bill: How to Rebuild Your Marketing Budget Line Items

Since July 1, 2026, Meta adds 2%–5% location fees on ads delivered to users in the UK, France, Italy, Spain, Austria and Türkiye, billed on top of campaign budgets and never shown in Ads Manager. Learn how to compute your blended fee rate, book the fees as their own ledger line, and reconcile from the invoice rather than the dashboard.

mike

metabudgetingbookkeeping

September 1, 2026

Freelance Translator and Interpreter Bookkeeping: Reconcile Every Word, Hour, Currency, and Agency Cut

A bookkeeping system for freelance translators and interpreters that tracks per-word, hourly, and project income separately, reconciles agency statements from gross invoice to net deposit, records foreign-currency receipts at documented exchange rates per IRS rules, and measures effective hourly rates — with a chart of accounts and monthly close checklist.

mike

bookkeepingfreelanceself-employment

August 29, 2026

Government Contractor Bookkeeping: A Practical Cost-Reimbursement Readiness Guide

A step-by-step readiness guide for cost-reimbursement contractors—how to build a traceable chart of accounts, run labor charging as a daily control, calculate indirect rates, and produce an invoice package reproducible from your books, with a 60-day plan.

mike

government-contractingbookkeepingcompliance

August 21, 2026

Surf Shop and Dive Shop Bookkeeping: Why Your Best Season Can Still Leave You Broke by October

A surf or dive shop is six businesses under one roof — school, retail, travel, rental, air fills, and repair — sharing one seasonal cash window. Learn how separate revenue lines, deferred-revenue accounting for prepaid lessons, and 12-month cash forecasting that isolates inventory purchases reveal which business actually profits and whether summer funds the winter.

mike

seasonal-businessbookkeepingsmall-business

August 17, 2026

Pickleball Facility Bookkeeping: Court Rental, Membership, and Programming Revenue

A pickleball club sells court time, memberships, clinics, retail, and events off the same square footage, each with a different margin and revenue-recognition trigger. Covers the income-account split, the three KPIs that decide profitability (court utilization rate, revenue per available court hour, margin by line), deferred-revenue treatment for prepaid memberships and credit packs, what to capitalize versus expense, and a 60-minute month-end close.

mike

bookkeepingsmall-businessrevenue-recognition

August 15, 2026

Parking Garage and Valet Bookkeeping: Reconciling Five Revenue Streams and the 30-Day Client Float

A parking operator's chart of accounts and close process — how to separate transient, monthly permit, corporate, valet, and event revenue, book monthly permits as deferred revenue, back parking tax out of tax-inclusive rates, and hold at least 1.5× one month's gross client collections before signing a management agreement with 30-day remittance terms.

mike

bookkeepingrevenue-recognitionreconciliation

August 14, 2026

Truffle Orchard Bookkeeping: Capitalizing a 5-to-10-Year Preproductive Period for a Crop the USDA Doesn't Even Classify Yet

A practical guide to truffle orchard accounting — why a 5- to 10-year preproductive period triggers Section 263A capitalization, when the small-farmer election lets you expense instead, how to track costs by block, and when a block becomes productive and starts 10-year depreciation.

mike

farmingbookkeepingschedule-f

August 6, 2026

Landscaping and Lawn Care Business Bookkeeping: Surviving the Winter Cash Crunch With a Seasonal Chart of Accounts and Reserve Strategy

Landscapers lose one-third of their businesses in five years to winter cash crunch—not from low margins, but from treating year-round expenses like a five-month revenue business. A seasonal chart of accounts, rolling cash forecast, and winter reserve strategy turns survival into planning.

mike

seasonal-businessbookkeepingcash-flow

August 5, 2026

Sail Loft Bookkeeping: Job Costing Custom Sails and Why Deposits Aren't Revenue

Sail lofts price a mainsail from cloth yardage, construction method, and hand labor, then collect a deposit months before delivery — treating that deposit as revenue instead of a liability is the most common bookkeeping mistake in the trade.

mike

bookkeepingsmall-businessjob-costing

July 30, 2026

DOL Form LM-2 Long Form: What the 2026 Union Financial Reporting Overhaul Means for Your Books

The DOL's May 2026 final rule creates a Form LM-2 Long Form for unions with $40 million or more in annual receipts, raises LM-2/LM-3/LM-4 filing thresholds to $350,000 and $25,000, and adds a $5,000 foreign-transaction disclosure schedule — effective for fiscal years beginning on or after July 1, 2026. Here's what changes for union bookkeeping.

mike

compliancefinancial-reportingbookkeeping

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