#finance
Finance
Essential finance concepts and practical insights for modern accounting
Rolling Forecasts vs. Annual Budgets: Why 13-Week Cash Forecasts Outperform Year-Long Predictions for Small Businesses
Annual budgets go stale by March. Learn why rolling 13-week cash forecasts outperform year-long budgets for small businesses, how to build one from your ledger, and the weekly routine that keeps cash surprises to a minimum.
The SBA's New 90% Made in America Loan Guarantee: How Small Manufacturers Can Access $5 Million With Less Collateral
The SBA will now guarantee 90% of a manufacturing loan up to $5 million. Learn what qualifies as Made in America, how underwriting still works, what to prepare for your lender, and the bookkeeping cleanup that makes approval faster.
Section 122's Global Tariff Surcharge Expires July 24, 2026: What Small Importers Should Do Before and After the 150-Day Clock Runs Out
The 150-day global tariff surcharge under Section 122 sunsets July 24, 2026. Learn what importers should accelerate, defer, and document before the clock runs out and how to handle CAPE portal refunds if you overpaid.
Self-Published Author Taxes: Schedule C vs. Schedule E on Amazon KDP Royalties, and the Audit Trap of Reporting Book Income as Passive
Amazon KDP royalties from books you wrote and marketed are active business income. Learn when KDP income belongs on Schedule C vs. Schedule E, how to handle quarterly estimates, and why passive reporting triggers the IRS mismatch.
Seller Financing and Promissory Notes: How to Recognize Payment Without Receiving Cash, and When IRS Imputed Interest Rules Apply
Seller financing can close a deal when a bank won't. Learn how to book a promissory note, recognize payments you haven't collected, and handle IRS imputed interest under Section 483 and 1274 before it turns a capital gain into ordinary income.
Septic Installer and Well Drilling Company Bookkeeping: Per-Job Costing for Drive Time, Dump Fees, and Route Profitability
Septic and well drilling jobs lose margin to drive time, dump fees, and mobilization that never hits the bid. Learn per-job costing for drive time and fees, and the route profitability check that keeps a two-crew operation solvent.
How Service Businesses Should Price Retainers: Utilization, Realization, and the Write-Off That Erodes Margin
Retainer pricing fails when utilization and realization drift. Learn how to set retainers from capacity, track write-offs, and keep margin from quietly going negative.
South Africa's Turnover Tax Threshold Jumps to R2.3 Million: What SARS's 2026 Change Means for Small Businesses Choosing a Tax System
SARS raised the turnover tax ceiling to R2.3 million. Compare turnover tax versus standard income tax, see who qualifies now, how the progressive rates work, and when the simpler system actually costs more.
Specialty Coffee Roaster Bookkeeping: Costing Green-to-Roasted Coffee Through Shrinkage, Work-in-Process Inventory, and Wholesale vs. Retail Margins
From green bean to roasted retail, specialty coffee loses 12–20% weight. Learn how to cost through shrinkage and WIP, value inventory correctly, and separate wholesale from retail margins before the two channels blur profit.
Staffing Agency Bookkeeping: How Payroll Funding and Invoice Factoring Close the Gap Between Weekly Payroll and Net-30 Client Payments
Staffing agencies pay weekly but collect in 30–45 days. Learn how payroll funding and invoice factoring work, what they cost, and the bookkeeping that keeps the spread, reserve, and recourse liability visible.
State Sales Tax Nexus in 2026: Why $100K Still Triggers Registration in Every State Even Without Physical Presence
Since Wayfair, $100K in sales or 200 transactions triggers sales tax nexus in most states. Learn how the thresholds work in 2026, which states differ, and how to track nexus before an audit finds it for you.
Tattoo Shop Bookkeeping: Booth Rental vs. Commission Split Accounting, No-Show Deposit Liability, and the 1099 Classification Line Most Studio Owners Cross
A tattoo shop that treats booth rental and commission splits the same will misstate revenue by 2×. Learn how booth rental is landlord income, commission is shared revenue, and why no-show deposits are liabilities until the needle touches skin.