{"id":49134,"date":"2021-04-19T14:25:45","date_gmt":"2021-04-19T14:25:45","guid":{"rendered":"https:\/\/www.kite47.com\/?p=49134"},"modified":"2022-09-01T13:26:09","modified_gmt":"2022-09-01T13:26:09","slug":"how-to-set-up-a-small-business-bookkeeping-system","status":"publish","type":"post","link":"https:\/\/kite47.com\/index.php\/2021\/04\/19\/how-to-set-up-a-small-business-bookkeeping-system\/","title":{"rendered":"How to Set Up a Small Business Bookkeeping System Pilot Bookkeeping Blog"},"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\">Accounting basics for small businesses<\/a><\/li>\n<li><a href=\"#toc-1\">Bookkeeping basics for small businesses<\/a><\/li>\n<li><a href=\"#toc-2\">You\u2019re our first priority.Every time.<\/a><\/li>\n<li><a href=\"#toc-3\">Prepare financial reports<\/a><\/li>\n<li><a href=\"#toc-4\">Bookkeeping FAQs<\/a><\/li>\n<li><a href=\"#toc-6\">How to do your bookkeeping in Excel<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src=\"https:\/\/www.bookstime.com\/wp-content\/uploads\/2016\/06\/1687192501-300x200.jpg\" width=\"255px\" alt=\"how to do bookkeeping for small business\"\/><\/p>\n<p>You may also start by relying on paper for your business accounting and gravitate towards software for small businesses that you find online. A cash account is one where all of your business transactions pass through to track all of your financial activity.<\/p>\n<p>Sometimes the IRS insists that you use accrual accounting, like if you have an inventory to sell products. If someone is watching to make sure your invoices actually get paid, or paying your bills early to take advantage of discounts for doing so, you could very well wind up ahead of the game. This is especially true if the time you don\u2019t have to spend on bookkeeping will free you up for a better sales effort or to be more productive in other ways.<\/p>\n<h2 id=\"toc-0\">Accounting basics for small businesses<\/h2>\n<p>You can choose to go the DIY route and use software like QuickBooks or Wave. John Gillingham is a Certified Public Accountant, the Owner of Gillingham CPA, PC, and the Founder of Accounting Play, Apps to teach Business &#038; Accounting. You can keep a copy of  the cancelled check that shows which account you transferred money from. Don\u2019t just take cash from your own wallet and dump it in the petty cash box. The 9 Best Virtual and Outsourced Accounting Services for Small Businesses in 2022 We considered features, payroll and tax service add-ons, plans, and prices to reveal the top&#8230; Make sure to tackle your books when your mind is fresh and engaged\u2014say, at the start of the day before you open your doors rather than late at night, after you\u2019ve closed up shop. You want to be at your best when you\u2019re looking at figures that explain your business\u2019s profitability and help you chart a course for progress.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"https:\/\/www.bookstime.com\/wp-content\/uploads\/2020\/04\/Screenshot_10-1-300x200.png\" width=\"256px\" alt=\"how to do bookkeeping for small business\"\/><\/p>\n<p>A digital app lets you keep your incomings, outgoings and everything in between properly organised which makes it simpler to manage your financial records. If you\u2019re doing your books manually, then it\u2019s vital that you leave an audit trail. Your record keeping will be a lot more effective if you can quickly and retrace your financial activities &#8211; which is why software is a good option to consider as it can do this effortlessly. Equity is all of the money you invest in the company as the owner plus all the accumulated profits.<\/p>\n<h2 id=\"toc-1\">Bookkeeping basics for small businesses<\/h2>\n<p>As a small business owner, your equity is shown in a capital account. When getting started with business bookkeeping, it&#8217;s generally better to start sooner rather than later. That means it&#8217;s a lot harder to retroactively implement new software or processes than it is to take a little longer in the beginning to ensure that everything is in place. The average salary for a bookkeeper in the United States in 2018 is around$14-$17 per hour which is about$2,400 to $3,000per month. The average annual salary for bookkeepers is between$37,000 to $47,000(per Salary.com). In addition to the hourly charges, state &#038; federal laws will also likely require you to pay for the employee\u2019s benefits such as health insurance and vacation time.<\/p>\n<ul>\n<li>One of the most important aspects of bookkeeping is the day-to-day recording, tracking, and reconciling of all of your business transactions.<\/li>\n<li>The way you categorize transactions will depend on your business and industry.<\/li>\n<li>You\u2019ll need to record the money going out as well as the money coming in.<\/li>\n<li>You need a sound bookkeeping system to track your income, expenses, invoices, and receipts, to stay out of debt and out of trouble with the tax authorities.<\/li>\n<li>In-house accounting managers should also have direct access to management, and vice versa.<\/li>\n<li>The choice to integrate bookkeeping apps into your business is a choice that has become practically mandatory for bookkeeping and accounting.<\/li>\n<\/ul>\n<p>With records in good shape and neatly organised, you know exactly what is stored where so you save a lot of valuable time. If you\u2019re too busy and approaching tax deadlines, you\u2019ll be thankful that you took the time to keep your records nice and tidy so that you save time by knowing exactly where to look. Revenue is all of the money you collect in the process of selling your services and goods. There are even some companies that collect revenue in other ways, such as selling assets their business doesn\u2019t need. This is another simple one, as it\u2019s simply all of the money you spend on products or services which you plan to sell to customers. On the flip side, accounts receivable is the account that keeps track of all the money that third parties owe to you.<\/p>\n<h2 id=\"toc-2\">You\u2019re our first priority.Every time.<\/h2>\n<p>As mentioned above, separating business from pleasure is a must. Setting up an exclusive bank account and business credit card is the best way to avoid mixing personal and business finances \u2014 a common error made by new business owners.<\/p>\n<ul>\n<li>The general ledger is a collection of accounts that display the changes made to each account based on past transactions, along with the current balances in each account.<\/li>\n<li>You can have all your transactions in one worksheet, or you can divide them into two worksheets \u2013 an income report and an expense report.<\/li>\n<li>Instead, an account is a record of all financial transactions of a certain type.<\/li>\n<li>It offers expense management, core accounting, and everything you need to take care of basic bookkeeping.<\/li>\n<li>Use of our products and services are governed by ourTerms of Use andPrivacy Policy.<\/li>\n<li>Credit is important for securing funding in the future as well as potentially financing large purchase orders in the future.<\/li>\n<\/ul>\n<p>This means analyzing your bank statement and your accounts to make sure the same transactions appear on each.Reconciliation is a good way to catch mistakes\u2014yours or the bank\u2019s. At least once a week, record all financial transactions, including incoming invoices, bill payments, sales, and purchases. You may do this every month, but at the very least, balance and close your books every quarter. It requires you to record each financial transaction just once in your overall bookkeeping record. This method can work for freelancers or sole proprietors with no more than one or two business transactions a month. Bookkeeping is the process of recording your business&#8217;s financial transactions so that you know exactly how much you&#8217;re making and where your money is going. Journals are the place bookkeepers store their records of daily transactions.<\/p>\n<h2 id=\"toc-3\">Prepare financial reports<\/h2>\n<p>But if you have a Limited Liability Company, you\u2019ll pay self-employment taxes and no corporate taxes. To prepare the system for the next accounting, temporary accounts that are measure periodically, including the income, expense and withdrawal accounts, are closed.<\/p>\n<ul>\n<li>Excel has several helpful features and functions that can help you create a small business bookkeeping system that works.<\/li>\n<li>However, if you\u2019ve been hired by a business to work as a bookkeeper, then paying on time is a necessity for maintaining your job.<\/li>\n<li>Create a formula that provides a running total so that you can see your net revenue as you earn throughout the year.<\/li>\n<li>For the sake of this guide, we will only use Excel bookkeeping, which works pretty much as Google Sheets bookkeeping.<\/li>\n<li>Once you\u2019ve finished customizing your business bookkeeping template, make sure to save it in a secure location.<\/li>\n<li>It\u2019s a big part of bookkeeping and involves reporting a lot of payroll aspects to the government.<\/li>\n<li>You don\u2019t have to hire a full-time bookkeeper or accountant to keep your finances organized.<\/li>\n<\/ul>\n<p>Having your business expenses and your expenses saved in the exact location lets you view your bank account balance sheet to keep track of expenses and profits. Theincome statement is developed by using revenue from sales and other sources, expenses, and costs. In bookkeeping, you have to record each financial transaction in the accounting journal that falls into one of these three categories. Using the accrual accounting method, you record income when you bill your customers, in the form of accounts receivable (even if they don\u2019t pay you for a few months). Same goes for expenses, which you record when you\u2019re billed in the form of accounts payable. You should also hold onto the proof of purchase if you plan to claim that expense as a tax deduction. Or you can automate the task so all the debits from your business bank account stream into your bookkeeping software.<\/p>\n<h2 id=\"toc-4\">Bookkeeping FAQs<\/h2>\n<p>Bookkeeping is the act of recording your daily business transactions. To find reliable options, look through your accounting software\u2019s directory of certified bookkeeping professionals. You can also consult professional bookkeeping communities, accounting blogs or industry forums for available professionals. The entry system you choose impacts how you manage your finances and how your bookkeeping processes will work.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"250px\" alt=\"how to do bookkeeping for small business\"\/><\/p>\n<p>Experts suggest the best way to do this is to not give any one employee total control of every aspect of the business\u2019s finances. Even if someone else is handling the record keeping for you, the bottom line responsibility for the company\u2019s finances will always be yours. This doesn\u2019t mean you shouldn\u2019t enjoy yourself while working (we hope you do!), but always keep your finances separate, no matter how small your small business may be. Separating <a href=\"https:\/\/www.bookstime.com\/\">bookkeeping for small business<\/a> the two will help you clearly see what your expenses, revenues and profits are, so you can make a realistic budget. The more engaged you are, the more useful the numbers will be to you in figuring out what you\u2019re doing right and where you might be able to improve. Think about what takes up a lot of time for your company and make sure the system you pick will help you with that, whether it\u2019s invoicing, shipping, payroll, or inventory.<\/p>\n<p>When evaluating companies, we considered cost, ease of use, features, integrations, and scalability. Rebecca Freedman, owner of Conscious Accounting, is a Certified Public Accountant and business consultant who has a passion for making accounting fun and approachable for business owners. If your business is making a profit, you can deduct eligible operating expenses from the business\u2019s total taxable income. Recording deductions every month can help avoid missing write-offs and the stress of digging up old receipts. Read on for our guide to bookkeeping basics and essential steps for taking care of your small business finances. Mary Girsch-Bock is the expert on accounting software and payroll software for The Ascent.<\/p>\n<p>Every time a transaction occurs, record it in the Transactions sheet  and then categorize it appropriately . The first worksheet of the template is named \u201cChart of accounts\u201d. As already mentioned, this is where all the categories of your transactions go. In short, this account holds your incomes, expenses and costs of sale. For example, while Office Templates has a spreadsheet for income and another for expenses, it doesn\u2019t have one spreadsheet that captures both at the same time.<\/p>\n<h2 id=\"toc-6\">How to do your bookkeeping in Excel<\/h2>\n<p>The bookkeeping transactions can be recorded by hand in a journal or using a spreadsheet program like Microsoft Excel. Most businesses now use specialized bookkeeping computer programs to keep books that show their financial transactions. Bookkeepers can use either single-entry or double-entry bookkeeping to record financial transactions. Bookkeepers have to understand the firm&#8217;s chart of accounts and how to use debits and credits to balance the books. Once you connect your business bank accounts and credit cards to a software, transactions show up in a queue and are grouped into categories.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>Do bookkeepers use QuickBooks?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>Many bookkeepers use accounting software such as QuickBooks Online to help them with their tasks. Your bookkeeper can also handle things such as: Generating invoices for customers. Collecting payments from customers.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Content Accounting basics for small businesses Bookkeeping basics for small businesses You\u2019re our first priority.Every time. Prepare financial reports Bookkeeping FAQs How to do your bookkeeping in Excel You may also start by relying on paper for your business accounting and gravitate towards software for small businesses that you find online. A cash account is<a class=\"read-more\" href=\"https:\/\/kite47.com\/index.php\/2021\/04\/19\/how-to-set-up-a-small-business-bookkeeping-system\/\"> [&hellip;]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[98],"tags":[],"_links":{"self":[{"href":"https:\/\/kite47.com\/index.php\/wp-json\/wp\/v2\/posts\/49134"}],"collection":[{"href":"https:\/\/kite47.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kite47.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kite47.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kite47.com\/index.php\/wp-json\/wp\/v2\/comments?post=49134"}],"version-history":[{"count":1,"href":"https:\/\/kite47.com\/index.php\/wp-json\/wp\/v2\/posts\/49134\/revisions"}],"predecessor-version":[{"id":49135,"href":"https:\/\/kite47.com\/index.php\/wp-json\/wp\/v2\/posts\/49134\/revisions\/49135"}],"wp:attachment":[{"href":"https:\/\/kite47.com\/index.php\/wp-json\/wp\/v2\/media?parent=49134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kite47.com\/index.php\/wp-json\/wp\/v2\/categories?post=49134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kite47.com\/index.php\/wp-json\/wp\/v2\/tags?post=49134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}