Somo 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 sahihi za fedha 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 2Uhasibu wa mali zisizozezekana kwa vifaa vya kompyuta na kompyuta mahandali: 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 mahandali, 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 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 faidaInalenga 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 ikipatana na ushiriki wa shirikisho la 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 makandarasi wa kigeni (India): kurekodi malipo yanayovuka mipaka, mazingatio ya GST (ikiwa kuna kwa hati), na kufuatilia mahitaji ya kumuduInashughulikia uhasibu wa malipo kwa makandarasi wa kigeni (India), ikijumuisha kurekodi malipo yanayovuka mipaka, kuzingatia hati za GST (ikiwa kuna), 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 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 6Uhasibu wa makandarasi pekee: malipo yanayostahiki 1099, utambuzi wa madeni dhidi ya pesa, ubaguzi wa kumudu, na hati za uainishajiInaelezea uhasibu wa makandarasi pekee, ikijumuisha kutambua malipo yanayoweza kuripotiwa 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 7Uhasibu wa mkopo: kurekodi mapato ya mkopo wa benki, ratiba ya kuamisha, utambuzi wa gharama za riba, makubaliano ya deni na uainishaji kati ya madeni ya sasa na ya muda mrefuInashughulikia uhasibu wa mkopo kwa deni la benki, ikijumuisha kurekodi mapato ya mkopo, kujenga ratiba za kuamisha, kutambua gharama za riba, kufuatilia makubaliano ya deni, na kuainisha salio kati ya madeni ya sasa na ya muda mrefu kwenye lau la mizani.
Recording loan proceeds and feesBuilding an amortization scheduleInterest expense and effective rateCurrent vs long‑term debt classificationDebt covenants and monitoringLoan confirmations and reconciliationsSomo 8Madeni ya wauzaji, madeni, na upatanisho: kulinganisha ankara za wauzaji, madeni mwishoni mwa mwezi kwa huduma, na malipo ya wauzaji wa kigeniInalenga madeni ya wauzaji, madeni, na upatanisho, ikijumuisha kulinganisha ankara za wauzaji, madeni mwishoni mwa mwezi kwa huduma, malipo ya wauzaji wa kigeni, na udhibiti ili kuhakikisha ukamilifu, usahihi, na malipo ya wakati.
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 9Kurekodi mapato ya huduma kutoka kwa wateja wa Marekani na kigeni: uwasilishaji ankara, uwasilishaji ankara za 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, kushughulikia sarafu ya kigeni, na kutumia utambuzi wa mapato kwa mikataba ya hatua na ya msingi wa wakati, ikijumuisha hati, wakati wa utambuzi, 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 biashara: kusafiri, milo ya wateja, na matangazo mtandaoni — hati sahihi, mipaka ya kupunguza thamani ya per-diem na mlo, mgawanyo kati ya uuzaji na maendeleo ya watejaInashughulikia gharama za kuendesha biashara za kusafiri, milo ya wateja, na matangazo mtandaoni — hati sahihi, mipaka ya kupunguza thamani ya per-diem na mlo, mgawanyo 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
