#accounting
Accounting
Master accounting fundamentals and best practices for plain-text bookkeeping
Single-Member LLC in 2026: Disregarded Entity, Corporate Election, and the S-Corp Reasonable-Comp Decision That Saves Self-Employment Tax
By default an LLC is disregarded to Schedule C and pays SE tax on all profit — elect S-corp via 8832/2553, pay yourself reasonable W-2 wages, and distributions escape SE tax when the salary is defensible.
Recordkeeping for Small Business in 2026: What to Keep, How Long, and the Digital Receipt Standard That Survives an Audit
The IRS needs adequate records per position — ordinary items 6 years from filing, payroll 4, property until disposition plus 6 — and a digital image counts only when indexed, legible, and retrievable.
Hiring Your First Employee in 2026: Payroll Registration, W-4 and I-9, Workers' Comp, and the First 30-Day Compliance Checklist
An employee is a registration before the first paycheck — EIN, state withholding and SUI, workers' comp bound, W-4 and I-9 in 3 days, new-hire report in 20 days, 941 deposits by EFTPS.
R&D Tax Credit for Small Business in 2026: How the Section 41 Payroll Offset Gives Startups Up to $500K Against Payroll Tax
Qualified research wages, supplies, and 65% of contract research generate a 14% ASC — and qualified startups can elect up to $500K per year against employer payroll on Form 8974.
Form 1099-NEC vs. 1099-MISC in 2026: $600 Thresholds, January 31 Deadlines, and the $50–$310 Per-Form Penalty Ladder
NEC is for services, MISC is for rent and royalties — both to recipients by Jan 31, but NEC also files to IRS by Jan 31. Miss it and the $60–$310 per-form ladder starts.
ペット火葬事業の簿記：価格設定、獣医紹介手数料、そしてレトルトの減価償却
ペット火葬事業は、3つの収益モデル（階層化された火葬サービス、獣医紹介手数料、物品販売）を同時に運用しており、火葬炉（レトルト）自体は、2025年1月19日以降に供用された資産については100％ボーナス償却の対象となる7年MACRSの機器として減価償却されます。これは、39年資産の建物改善とは異なります。
Beneficial Ownership Reporting in 2026: Who Must File BOI With FinCEN, What Changed After the Court Challenges, and Late Penalties of $591 Per Day
The March 2025 interim final rule exempted domestic reporting companies — foreign-registered entities must still report within 30 days, update within 30 of any change, at $591 per day for willful failure.
Crypto Taxes in 2026: Staking Rewards, Airdrops, Hard Forks, and Why Every Swap Is a Taxable Disposition
Staking, airdrops, and hard forks are ordinary income at fair value when you gain dominion and control — and every crypto-to-crypto swap is a sale with proceeds, basis, and gain.
Business Meals in 2026: What Is 50% Deductible After the Temporary 100% Expired and How to Document Business Purpose
Restaurant meals are back to 50% after the 2022 100% boost expired — the real test is whether each meal has amount, time, place, purpose, and business relationship plus your presence.
Meta 2026年第2四半期決算：売上高は28%増加したが、AI時代において初の減益
Meta Platformsの2026年第2四半期の売上高は28%増の608億ドルに達したが、純利益は14%減の158億ドルとなり、同社のAI投資時代における初の前年同期比減益を記録した。総コストは55%増加、営業利益率は43%から31%に低下、設備投資は倍増の311億ドルとなった。
Robinhood 2026年第2四半期決算：記録的な四半期、初の負債、そして見えにくい一時的利益
Robinhoodの2026年第2四半期の収益は32%増の過去最高13億1000万ドル、純利益は48%増の5億7300万ドルに達しました。しかし、今四半期を特徴づけたのは、同社初の負債調達（22億ドルの転換社債）と、1株当たり0.62ドルの希薄化後EPSのうち約0.14ドルを占める1億3500万ドルの一時的利益でした。
AUSTRAC Tranche 2: 2026年7月29日までにオーストラリアの会計士と簿記担当者が 行うべきこと
オーストラリアのTranche 2 AML/CTF制度改革により、2026年7月1日付で会計士、簿記担当者、税理士がAUSTRACの報告事業者となり、登録期限は7月29日までです。義務発動のトリガーとなる9つの指定サービス、登録フォームの要件、および違反した場合の罰則（法人の場合、違反1件につき最大3,640万豪ドル）について解説します。