Somo 1Orodha ya kuangalia kufunga mwisho wa mwezi na mwaka kwa biashara ndogo ya msingi wa kuhesabu madeni: upatanisho, kukata, mapato yaliyoahirishwa, madeni yaliyokusanywa, na uendelezaji wa mali isiyohamishikaInashughulikia hatua za kufunga mwisho wa mwezi na mwisho wa mwaka kwa biashara ndogo ya msingi wa kuhesabu madeni, ikijumuisha upatanisho wa benki, majaribio ya kukata, kuahirisha mapato, madeni yaliyokusanywa, na uendelezaji wa mali isiyohamishika ili kuhakikisha taarifa za kifedha sahihi na msaada tayari kwa ukaguzi.
Bank and credit card reconciliationsAged AR and AP review and adjustmentsRevenue and expense cutoff testingDeferred revenue and accrued expense entriesFixed‑asset rollforward and tie‑outsClose checklist, sign‑offs, and controlsSomo 2Hesabu ya mali isiyohamishika kwa vifaa vya kompyuta na kompyuta mahandali: viwango vya kuweka kama mali, maisha muhimu, uchakavu (MACRS dhidi ya kitabu), kutia lebo mali na kutupaInaelezea hesabu ya mali isiyohamishika kwa vifaa vya kompyuta na kompyuta mahandali, ikijumuisha viwango vya kuweka kama mali, maisha muhimu, uchakavu (MACRS dhidi ya kitabu), kutia lebo mali na kutupa.
Capitalization policy and thresholdsDetermining useful lives for equipmentBook versus MACRS tax depreciationFixed‑asset subledger and taggingImpairments, disposals, and write‑offsReconciling fixed assets to the GLSomo 3Hesabu ya mishahara kwa wafanyakazi wa California: mishahara kutoka jumla hadi neti, ushuru wa mishahara wa mwajiri, kuhesabu madeni ya mishahara, kuandika maandishi ya mishahara na faidaInazingatia hesabu ya mishahara kwa wafanyakazi wa California kutoka jumla hadi neti, ikijumuisha ushuru wa mishahara wa mwajiri, mapunguzo yanayohitajika, kuhesabu madeni ya mishahara, na kuandika maandishi ya mishahara na faida wakati unaoambatana na kufuata sheria za shirikisho na jimbo.
Gross‑to‑net payroll calculation stepsFederal and California payroll tax withholdingsEmployer payroll tax and benefit costsPayroll accruals at month‑end and year‑endRecording payroll and benefit journal entriesReconciling payroll reports to the GLSomo 4Malipo ya wakandarasi wa kigeni (India): kuandika malipo yanayovuka mipaka, kuzingatia GST (ikiwa kuna kwa hati), na kufuatilia mahitaji ya kumudu ushuruInashughulikia hesabu ya malipo kwa wakandarasi wa kigeni (India), ikijumuisha kuandika malipo yanayovuka mipaka, kuzingatia hati za GST (ikiwa kuna), na kufuatilia mahitaji ya kumudu ushuru.
Onboarding Indian contractors and KYCCross‑border payment methods and timingGST documentation and invoice reviewU.S. and Indian withholding checksFX rates, remeasurement, and gainsBank records and compliance supportSomo 5Usajili wa programu na huduma za wingu: kutibu kama gharama dhidi ya mali, mipango iliyoahirishwa, uchakavu wa gharama za utekelezajiInachunguza hesabu ya usajili wa programu na huduma za wingu, ikijumuisha kutibu kama gharama dhidi ya kuweka kama mali, mipango iliyoahirishwa, na uchakavu wa gharama za utekelezaji chini ya GAAP za Marekani kwa biashara inayokua inayoendeshwa na teknolojia.
Identifying SaaS vs on‑premise softwareExpense vs capitalization assessmentAccounting for prepaid subscriptionsImplementation and setup cost amortizationVendor contracts and term reviewsSubledger and schedule maintenanceSomo 6Hesabu ya wakandarasi pekee: malipo yanayostahiki 1099, kutambua madeni dhidi ya kutambua pesa, ubaguzi wa kumudu ushuru, na hati za uainishajiInaelezea hesabu ya wakandarasi pekee, ikijumuisha kutambua malipo yanayoweza kuripotiwa 1099, kutambua madeni dhidi ya kutambua pesa taslimu, ubaguzi wa kumudu ushuru, na kudumisha hati ili kusaidia maamuzi ya uainishaji wa wafanyakazi.
Contractor vs employee classificationTracking 1099‑eligible paymentsAccrual vs cash expense recognitionBackup withholding and exceptionsW‑9 collection and vendor setupYear‑end 1099 review and filingSomo 7Hesabu ya mkopo: kuandika mapato ya mkopo wa benki, ratiba ya uchakavu, kutambua gharama za riba, maazimio ya madeni na uainishaji kati ya madeni ya sasa na ya muda mrefuInashughulikia hesabu ya mkopo: kuandika mapato ya mkopo wa benki, ratiba ya uchakavu, kutambua gharama za riba, maazimio ya madeni na uainishaji kati ya madeni ya sasa na ya muda mrefu kwenye orodha ya usawa.
Recording loan proceeds and feesBuilding an amortization scheduleInterest expense and effective rateCurrent vs long‑term debt classificationDebt covenants and monitoringLoan confirmations and reconciliationsSomo 8Madenyi ya kuagiza, kuhesabu madeni, na upatanisho: kupatanisha ankara za wauzaji, kuhesabu madeni mwishoni mwa mwezi kwa huduma, na malipo ya wauzaji wa kigeniInazingatia madeni ya kuagiza, kuhesabu madeni, na upatanisho: kupatanisha ankara za wauzaji, kuhesabu madeni mwishoni mwa mwezi kwa huduma, na malipo ya wauzaji wa kigeni.
Three‑way match and invoice approvalsAP aging review and cutoff testingService accruals at month‑end closeForeign vendor payments and FX impactAP subledger to GL reconciliationsControls over disbursements and changesSomo 9Kuandika mapato ya huduma kutoka wateja wa Marekani na wa kigeni: kuagiza, kuagiza kwa sarafu za kigeni na tafsiri, kutambua mapato kwa hatua dhidi ya kuagiza kwa msingi wa wakatiInaelezea jinsi ya kuagiza wateja wa Marekani na wa kigeni, kushughulikia sarafu za kigeni, na kutumia kutambua mapato kwa mikataba ya hatua na ya msingi wa wakati, ikijumuisha hati, wakati wa kutambua, na makosa ya kawaida ya biashara ndogo.
Standard and recurring invoicing workflowsForeign currency invoicing and FX translationMilestone‑based revenue recognitionTime‑based and retainer revenue recognitionHandling discounts, credits, and refundsRevenue documentation and audit trailSomo 10Gharama za kuendesha: usafiri, milo ya wateja, na matangazo mtandaoni — hati sahihi, mipaka ya per-diem na ya kukata milo, ugawaji kati ya uuzaji na maendeleo ya watejaInashughulikia gharama za kuendesha: usafiri, milo ya wateja, na matangazo mtandaoni — hati sahihi, mipaka ya per-diem na ya kukata milo, ugawaji kati ya uuzaji na maendeleo ya wateja.
Travel expense policies and approvalsClient meals and entertainment limitsPer‑diem rules and substantiationOnline advertising and campaign trackingAllocating marketing vs client developmentExpense documentation and retention