#bookkeeping
Bookkeeping
Modern bookkeeping techniques using plain-text and automated workflows
France's Mandatory B2B E-Invoicing Starts September 1, 2026: A US Small Business Survival Guide
Starting September 1, 2026, France requires structured e-invoices (Factur-X, UBL, or CII) for domestic B2B transactions, and US sellers with no French establishment must supply clean, itemized invoice data so their French customers can meet the parallel e-reporting obligation.
Furniture Store Bookkeeping: Special-Order Deposits, Delivery-Triggered Revenue, and Showroom Financing
A practical guide for furniture retailers on booking special-order deposits as liabilities, recognizing revenue on delivery under ASC 606, and financing the showroom through seasonal slow periods with floor planning and a 13-week cash forecast.
IRS Business Tax Account Revalidation: Why Your S-Corp or C-Corp Access Expires Every Year
The IRS requires S-corp and C-corp Designated Officials to revalidate Business Tax Account access every June 15 through July 29 or lose online access to payments, transcripts, and notices until they reapply from scratch.
The 'Mutual Election' Fix: What a Proposed Third Worker Category Would Mean for Your Freelancer Bookkeeping
The 21st Century Worker Act (S. 2159) would set one federal classification test and add a third "mutual election" category letting a business and worker jointly choose contractor or employee status, defaulting to contractor if they disagree. Here is what it would change for freelancer bookkeeping and how to keep contractor records defensible now.
Paint-Your-Own Pottery Studio Bookkeeping: Firing Fees, Greenware Breakage, and Deposits
How to keep a paint-your-own pottery studio's books honest — allocate firing costs to COGS (roughly $1.32–$2.39 per piece), write down 5–10% greenware and kiln breakage monthly, and treat party deposits and gift cards as deferred revenue until the event is delivered.
Photography Studio Bookkeeping: Session Deposits, Print Credits, and Gear Expensing in 2026
Photography studios should book session deposits, retainers, and print credits as deferred revenue liabilities rather than income, expense gear under 2026's $2,560,000 Section 179 limit instead of depreciating it over five years, and track sales tax, breakage, and COGS in separate accounts to see real profitability.
IRS Publication 544 for Small Business: How Depreciation Recapture Turns an Asset Sale Into Ordinary Income
When you sell depreciated business equipment or a vehicle, Section 1245 recharacterizes gain up to the depreciation you took as ordinary income — reported on Form 4797, not Schedule D or Schedule C. This guide walks basis, adjusted basis, amount realized, and the recapture math with plain-text bookkeeping examples.
Section 139 Qualified Disaster Relief Payments: How Employers Can Help Employees Tax-Free
Section 139 lets employers reimburse employees' unreimbursed disaster expenses with no income tax, no FICA/FUTA, and no W-2 reporting — while keeping the deduction. Covers what qualifies, what doesn't (lost wages, insured costs), the minimal documentation needed, and how to book payments outside payroll.
Sign Shop Bookkeeping: Monthly Books vs. Year-End Cleanup
A sign shop bookkeeping guide covering monthly close, job-level costing for materials/labor/overhead, deposit accounting, sales tax on signage, and Section 179 equipment deductions for 2026.
Small-Group Health Insurance Is About to Cost 11% More in 2026: A Renewal Budget Guide for Small Employers
Small-group health insurance faces a median 11% proposed increase for 2026 based on 318 insurer filings — the sharpest in over 15 years. This guide shows small employers how to translate that median into dollars, understand the cost drivers, and evaluate renewal, plan design, and ICHRA alternatives before signing.
Summer Camp Bookkeeping: Surviving the 8-Month Cash Flow Gap Between Deposits and Opening Day
A guide to camp bookkeeping showing why early-bird deposits should post as deferred revenue under ASC 606, how to build a 12-month cash flow forecast from an 8-week season, and how to track KPIs like cost per camper and collection rate by deadline.
Surf Shop and Dive Shop Bookkeeping: Why Your Best Season Can Still Leave You Broke by October
A surf or dive shop is six businesses under one roof — school, retail, travel, rental, air fills, and repair — sharing one seasonal cash window. Learn how separate revenue lines, deferred-revenue accounting for prepaid lessons, and 12-month cash forecasting that isolates inventory purchases reveal which business actually profits and whether summer funds the winter.