Somo la 1Orodha ya kufunga mwishoni mwa mwezi na mwaka kwa biashara ndogo ya msingi wa madeni: upatanisho, kukata, mapato yaliyoahirishwa, madeni yaliyokusanywa, na mfuatano wa mali zisizozezekanaInashughulikia hatua za kufunga mwishoni mwa mwezi na mwaka kwa biashara ndogo ya msingi wa madeni, ikijumuisha upatanisho, jaribio la kukata, mapato yaliyoahirishwa, madeni yaliyokusanywa, na mfuatano wa mali zisizozezekana ili kuhakikisha taarifa za fedha 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 la 2Uhasibu wa mali zisizozezekana kwa vifaa vya kompyuta na kompyuta mahitandao: vifungu vya kuweka mtaji, maisha ya matumizi, kupunguza thamani (MACRS dhidi ya kitabu), kutia lebo mali na kuondoaInaelezea uhasibu wa mali zisizozezekana kwa vifaa vya kompyuta na kompyuta mahitandao, ikijumuisha vifungu vya kuweka mtaji, maisha ya matumizi, kupunguza thamani ya kitabu dhidi ya MACRS, kutia lebo mali, kuondoa, na kudumisha ratiba zinazopatana na daftari kuu.
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 la 3Uhasibu wa mishahara kwa wafanyakazi wa California: mishahara kutoka kwa jumla hadi neti, kodi za mishahara za mwajiri, madeni ya mishahara, kurekodi kuingiza diary cha mishahara na faidaInazingatia uhasibu wa mishahara kwa wafanyakazi wa California kutoka kwa jumla hadi neti, ikijumuisha kodi za mishahara za mwajiri, mapunguzo yanayohitajika, madeni ya mishahara, na kurekodi kuingiza diary cha mishahara na faida huku ikishikamana 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 la 4Malipo ya wakandarasi wa kigeni (India): kurekodi malipo yanayovuka mipaka, mazingatio ya GST (ikiwa kuna kwa hati), na kufuatilia mahitaji ya kumuduInashughulikia uhasibu wa malipo kwa wakandarasi wa kigeni (India), ikijumuisha kurekodi malipo yanayovuka mipaka, mazingatio ya GST (ikiwa kuna kwa hati), na kufuatilia mahitaji ya kumudu.
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 la 5Usajili wa programu na huduma za wingu: matibabu ya gharama dhidi ya mtaji, mipango iliyolipwa mapema, kuamisha gharama za utekelezajiInachunguza uhasibu wa usajili wa programu na huduma za wingu, ikijumuisha gharama dhidi ya kuweka mtaji, mipango iliyolipwa mapema, na kuamisha gharama za utekelezaji chini ya GAAP ya 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 la 6Uhasibu wa wakandarasi pekee: malipo yanayostahiki 1099, utambuzi wa madeni dhidi ya pesa, ubaguzi wa kumudu, na hati za uainishajiInaelezea uhasibu wa wakandarasi pekee, ikijumuisha kutambua malipo yanayoripotiwa 1099, utambuzi wa msingi wa madeni dhidi ya pesa, ubaguzi wa kumudu, 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 la 7Uhasibu wa mkopo: kurekodi mapato ya mkopo wa benki, ratiba ya kuamisha, utambuzi wa gharama za riba, makubaliano ya madeni na uainishaji kati ya madeni ya sasa na ya muda mrefuInashughulikia uhasibu wa mkopo: kurekodi mapato ya mkopo wa benki, ratiba ya kuamisha, utambuzi wa gharama za riba, makubaliano ya madeni na uainishaji kati ya madeni ya sasa na ya muda mrefu.
Recording loan proceeds and feesBuilding an amortization scheduleInterest expense and effective rateCurrent vs long‑term debt classificationDebt covenants and monitoringLoan confirmations and reconciliationsSomo la 8Madenyi ya wauzaji, madeni yaliyokusanywa, na upatanisho: kulinganisha ankara za wauzaji, madeni ya mwishoni mwa mwezi kwa huduma, na malipo ya wauzaji wa kigeniInazingatia madeni ya wauzaji, madeni yaliyokusanywa, na upatanisho: kulinganisha ankara za wauzaji, madeni ya 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 la 9Kurekodi mapato ya huduma kutoka kwa wateja wa Marekani na kigeni: uwasilishaji, uwasilishaji wa sarafu ya kigeni na tafsiri, utambuzi wa mapato na uwasilishaji wa hatua dhidi ya msingi wa wakatiInaelezea jinsi ya kuwasilisha ankara kwa wateja wa Marekani na kigeni: uwasilishaji, uwasilishaji wa sarafu ya kigeni na tafsiri, utambuzi wa mapato na uwasilishaji wa hatua dhidi ya msingi wa wakati.
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 la 10Gharama za kuendesha: usafiri, milo ya wateja, na matangazo mtandaoni — hati sahihi, mipaka ya per-diem na kupunguza mlo, ugawaji kati ya uuzaji na maendeleo ya watejaInashughulikia gharama za kuendesha: usafiri, milo ya wateja, na matangazo mtandaoni — hati sahihi, mipaka ya kupunguza thamani ya per-diem na mlo, 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