{"id":1185,"date":"2021-01-19T00:10:00","date_gmt":"2021-01-18T17:10:00","guid":{"rendered":"https:\/\/kursus.smkn1-sampit.sch.id\/?p=1185"},"modified":"2022-06-08T19:41:19","modified_gmt":"2022-06-08T12:41:19","slug":"choosing-an-accounting-method-for-your-business","status":"publish","type":"post","link":"https:\/\/kursus.smkn1-sampit.sch.id\/?p=1185","title":{"rendered":"Choosing An Accounting Method For Your Business"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Determine How Your Business Will Get Paid<\/a><\/li>\n<li><a href=\"#toc-1\">Effective Dates And Changes In Accounting Method<\/a><\/li>\n<li><a href=\"#toc-2\">Small Business Accounting<\/a><\/li>\n<li><a href=\"#toc-3\">See For Yourself How Easy Our Accounting Software Is To Use!<\/a><\/li>\n<li><a href=\"#toc-4\">Understanding The Cash Basis Method<\/a><\/li>\n<li><a href=\"#toc-5\">Cash Vs  Accrual Accounting Explained<\/a><\/li>\n<li><a href=\"#toc-6\">You Must File Sales Tax In Some States<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"255px\" alt=\"how to choose an accounting method for business\"\/><\/p>\n<p>Completed on a daily, weekly or monthly basis, accounting allows a small business\u2019s management team to accurately assess the organization\u2019s financial position. Cash and accrual are the two standard accepted accounting methods.<\/p>\n<ul>\n<li>Your small business accounting method matters both in terms of bookkeeping and tax filing.<\/li>\n<li>On the other hand, accrual accounting provides a more accurate picture of a company&#8217;s business activity &#8212; when it is earning money.<\/li>\n<li>If the answer is yes, you\u2019ll also want to perform an accrual-to-cash conversion to determine which accounting method provides the highest deferment of taxable income.<\/li>\n<li>The state where you pay sales tax determines which goods and services are taxed, and how.<\/li>\n<li>That way the taxpayer is not subject to tax on revenue they have not received yet.<\/li>\n<li>However, if you have an applicable financial statement , you include the amount in income no later than when the item of income is reported in your applicable financial statement .<\/li>\n<\/ul>\n<p>If you live in one of these states, it\u2019s critical for you to have solid accounts receivable and collection procedures in place. Otherwise, you might find yourself having to pay sales tax on an invoice you have not yet collected payment for, which could have devastating effects on your cash flow.<\/p>\n<h2 id=\"toc-0\">Determine How Your Business Will Get Paid<\/h2>\n<p>With a background in accounting, he revels in digging deep into complex topics to create elegant and engaging articles that inspire readers to take action. His works have been published on leading sites such as ThriveGlobal, INTStaffing, SellCoursesOnline, and more. The accrual system has undeniable advantages for businesses of all sizes. The offers that appear in this table are from partnerships from which Investopedia receives compensation. Investopedia does not include all offers available in the marketplace. Investopedia requires writers to use primary sources to support their work. These include white papers, government data, original reporting, and interviews with industry experts.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"250px\" alt=\"how to choose an accounting method for business\"\/><\/p>\n<p>The single-entry method most commonly records cash disbursements and cash receipts. If you use single-entry accounting, you record all incoming and outgoing funds in the cash book. This content is for information purposes only and should not be considered legal, accounting, or tax advice, or a substitute for obtaining such advice specific to your business.<\/p>\n<h2 id=\"toc-1\">Effective Dates And Changes In Accounting Method<\/h2>\n<p>IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. Although the tax preparer always signs the return, you&#8217;re ultimately responsible for providing all the information required for the preparer to accurately prepare your return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters.<\/p>\n<p>In addition, creating regular cash flow projections is also vital because it helps you to plan for future growth and anticipate potential pitfalls in your cash position that need your attention. Revenue &#8211; Revenue, or income, is all money earned by the business, typically through the sale of products or services. So, from -$10,000 reported in August, the company has now declared a $100,000 profit for August using the accrual method. Under the accrual basis, an investor might see that the business also billed a client for $100,000 to be paid in September.<\/p>\n<h2 id=\"toc-2\">Small Business Accounting<\/h2>\n<p>This will cost you time, money, and probably a few headaches. If the company is looking for additional financing opportunities, banks and other investors usually ask for the financial information in the accrual basis method of accounting. Whether you own a small company or a large corporation it is important to maximize the value of your accounting records so you can make the most informed and appropriate decisions for your business. The accounting method your company uses can have an impact on your ability to make these financial decisions, so it is important to choose the best method for your business.<\/p>\n<p>Accrual accounting may be intimidating, but that\u2019s no excuse for sticking with the more straightforward cash-basis accounting method. Taxes are also a factor when using a specific accounting method.<\/p>\n<p>It must be de minimus in amount and not be included in inventory in the hands of the service provider. Property produced to use as personal or nonbusiness property or for uses not connected with a trade or business or an activity conducted for profit. The uniform capitalization rules do not apply to the following. However, you must also decrease your opening inventory for the year of the loss so the loss will not show up again in inventory. If no market exists, or if quotations are nominal because of an inactive market, you must use the best available evidence of fair market price on the date or dates nearest your inventory date.<\/p>\n<h2 id=\"toc-3\">See For Yourself How Easy Our Accounting Software Is To Use!<\/h2>\n<p>Many small businesses start out using the cash basis or hybrid accounting method because it is easier. But as your business grows, you might feel the need or be required to change your method. If you start your business using cash or modified cash-basis accounting and exceed the limits set by the IRS for any single tax year, you must change to the accrual basis of accounting.<\/p>\n<ul>\n<li>Under the accrual method, transactions are counted when the order is made, the item is delivered, or the services occur, regardless of when the money for them is actually received or paid.<\/li>\n<li>Be sure to discuss any prospective CPA\u2019s rates during the consultation.<\/li>\n<li>Once the customer pays the invoice in February, your accountant will reduce accounts receivable by $5,000 and increase cash by the same amount.<\/li>\n<li>There are some instances when you can obtain automatic consent from the IRS to change to certain accounting methods.<\/li>\n<li>The difference between cash and accrual is when incoming payments and outgoing expenses are recorded.<\/li>\n<li>The cash method does not comply with generally accepted accounting principles .<\/li>\n<li>However, if you want to have a more accurate balance sheet, track retained earnings, or better manage your business expenses proactively, you\u2019ll need to use the accrual method.<\/li>\n<\/ul>\n<p>Most of these applications cover the basics of accounting from invoicing, payments and payroll. The software can assist you in keeping accurate records and create basic financial statements.<\/p>\n<h2 id=\"toc-4\">Understanding The Cash Basis Method<\/h2>\n<p>But, generally speaking, it\u2019s a level of detail cash basis accounting fails to offer. Inventory accounting is an essential part of inventory management. It allows you to evaluate the Cost of Goods Sold and, subsequently, your overall profitability. To effectively price your products, you must truly understand how much they cost you.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"251px\" alt=\"how to choose an accounting method for business\"\/><\/p>\n<p>For example, let\u2019s say in January you buy 1000 units from your wholesaler then sell those units over a year. The sale you made in August is now being linked back to your wholesale purchase in January to show the full circle of your cash flow and the transactions that affect it. GoCardless is authorised by the Financial Conduct Authority under the Payment Services Regulations 2017, registration number , for the provision of payment services. TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to them at IRS.gov\/SAMS. The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS.<\/p>\n<h2 id=\"toc-5\">Cash Vs  Accrual Accounting Explained<\/h2>\n<p>Choosing an accounting method for your business is made simple by the rules set in place by the IRS. For the most part, businesses can use whichever accounting method they would like. If certain requirements are met, particular circumstances can allow a business to use a hybrid accounting method of cash and accrual methods. A modified cash-basis accounting method blends the cash and accrual method. This works well for businesses that need to record short-term and long-term investments.<\/p>\n<p>Cash accounting is the simplest and most basic method of accounting and focuses on the cash inflows and outflows. It is predominantly used by individuals for personal accounting, as well as by small businesses. Cash and accrual accounting are two methods for financial reporting. Once a company chooses an accounting method, it has to stick to that method per rules set by the IRS and requires approval if it wants to change its accounting method.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"255px\" alt=\"how to choose an accounting method for business\"\/><\/p>\n<p>The costs of certain producers who use a simplified production method and whose total indirect costs are $200,000 or less. Property provided to customers in connection with providing services.<\/p>\n<p>One of the first things you should do when starting a business is to open a small business bank account. Business managers can better plan for the future when they have a real-time picture of the company\u2019s financial health. This method enables you to see where the profit is coming from, where the expenses are going and also helps to match revenues with expenses. Tying up your capital in <a href=\"https:\/\/www.bookstime.com\/blog\/how-to-choose-an-accounting-method-for-your-business\">how to choose an accounting method for business<\/a> unsold inventory isn\u2019t an effective way to grow your business. When you\u2019re not using the right methods to manage your inventory, you may find yourself in the position of having too many products or, conversely, running out of stock. It\u2019s also a lot more difficult to truly comprehend and interpret your financials since you\u2019re trying to account for all these slight differences that occur.<\/p>\n<p>We highly recommend reading our review of the best banks for small business to help you choose the right <a href=\"https:\/\/www.bookstime.com\/\">https:\/\/www.bookstime.com\/<\/a> bank account for your business. There are several reasons why you need a business bank account.<\/p>\n<h2 id=\"toc-8\">Cash Or Accrual: Which Is Best For Your Business?<\/h2>\n<p>Markdowns not based on an actual reduction of retail sales price, such as those based on depreciation and obsolescence, are not allowed. Multiply the closing inventory at retail by the average markup percentage.<\/p>\n<p>But our editorial integrity ensures our experts\u2019 opinions aren\u2019t influenced by compensation. This can prove beneficial in the event that you experience a cash crunch and need extended credit terms.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Determine How Your Business Will Get Paid Effective Dates And Changes In Accounting Method Small Business Accounting See For&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[87],"tags":[],"class_list":["post-1185","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=\/wp\/v2\/posts\/1185","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1185"}],"version-history":[{"count":1,"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=\/wp\/v2\/posts\/1185\/revisions"}],"predecessor-version":[{"id":1186,"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=\/wp\/v2\/posts\/1185\/revisions\/1186"}],"wp:attachment":[{"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}