Keeping Financial Records for Business
CHAPTER 1. BASIC RECORD KEEPING SKILLS. 1. Record Keeping and the Computer. 2. Entering Record Keeping Data. 3. Verifying Record Keeping Data. 4. Filing Numeric Data. 5. Filing Alphabetic Data. 6. Entering and Filing Data Electronically. 7. Using Electronic Spreadsheets. CHAPTER 2. BUDGET RECORDS. 8. Keeping a Personal Budget. 9. Keeping a Family Budget. 10. Keeping a Business Budget. 11. Analyzing Budgets. CHAPTER 3. CREDIT RECORDS. 12. Applying for Bank Credit Cards. 13. Checking Your Credit Card Statement. 14. Buying on the Installment Plan. 15. Obtaining a Loan. CHAPTER 4. CASH RECEIPTS RECORDS. 16. Preparing and Recording Receipts. 17. Using a Cash Register. 18. Handling Refunds, Coupons, and Checks. 19. Preparing Proofs of Cash. 20. Preparing Cashier Reports. 21. Preparing Bank Deposits. CHAPTER 5. CHECKING ACCOUNT RECORDS. 22. Opening a Bank Checking Account. 23. Writing Checks. 24. Keeping a Checkbook. 25. Using a Check Register. 26. Endorsing Checks. 27. Savings Accounts and Other Bank Services. 28. Reconciling Bank Statements. 29. Handling Outstanding Deposits. 30. Handling Bank Service Charges, Interest, and Errors. CHAPTER 6. PETTY CASH RECORDS. 31. Writing Petty Cash Vouchers. 32. Classifying Business Expenses. 33. Using a Petty Cash Book. 34. Replenishing and Maintaining the Petty Cash Fund. CHAPTER 7. RECORD KEEPING FOR SALES CLERKS. 35. Completing Sales Slips. 36. Computing Sales Tax on Merchandise. 37. Computing Sales Tax on Goods and Services. 38. Handling Charge Sales. 39. Making Refunds on Charge Card Sales. CHAPTER 8. RECORD KEEPING FOR RETAIL CHARGE SALES. 40. Keeping Records for Charge Customers. 41. Handling Sales Returns. 42. Preparing Customer Statements. CHAPTER 9. RECORD KEEPING FOR ACCOUNTS RECEIVABLE CLERKS. 43. Preparing Sales Invoices. 44. Keeping Records of Customer Accounts. 45. Using a Sales Journal. 46. Using a Cash Receipts Journal. 47. Using Sales and Cash Receipts Journals. 48. Using a Sales Returns and Allowances Journal. CHAPTER 10. RECORD KEEPING FOR STOCK RECORDS CLERKS. 49. Keeping Stock Records. 50. Checking Stock Records. 51. Preparing Purchase Requisitions and Open Order Reports. CHAPTER 11. RECORDS KEEPING FOR PURCHASE ORDER CLERKS. 52. Preparing Price Quotation Records. 53. Preparing Purchase Orders. 54. Preparing Receiving Reports. 55. Checking and Filing Purchase Orders. CHAPTER 12. RECORD KEEPING FOR ACCOUNTS PAYABLE CLERKS. 56. Keeping Creditor Accounts. 57. Using a Purchases Journal and an Accounts Payable Ledger. 58. Using a Cash Payments Journal and an Accounts Payable Ledger. 59. Using a Purchases Journal, a Cash Payments Journal, and an Accounts Payable Ledger. 60. Using a Purchases Returns and Allowances Journal and an Accounts Payable Ledger. CHAPTER 13. RECORD KEEPING FOR SMALL BUSINESSES. 61. Recording Income in a Cash Receipts Journal. 62. Recording Income in a General Ledger. 63. Using a Cash Receipts Journal and a General Ledger. 64. Using a Cash Payments Journal. 65. Recording Expenses in the General Ledger. 66. Using a Cash Payments Journal and a General Ledger. 67. Preparing a Trial Balance. CHAPTER 14. FINANCIAL STATEMETNS FOR SMALL BUSINESSES. 68. Preparing an Income Statement. 69. Using the Income Statement to Compute Taxes. 70. Preparing a Capital Statement. 71. Preparing a Balance Sheet. 72. Preparing a Six-Column Work Sheet. CHAPTER 15. RECORD KEEPING FOR PAYROLL CLERKS: COMPUTING GROSS PAY. 73. Handling Time Cards. 74. Computing Hourly Wages. 75. Using a Payroll Register. 76. Computing Overtime. 77. Recording Overtime Wages in the Payroll Register. 78. Computing Salaries and Commissions. 79. Piecework Pay. CHAPTER 16. RECORD KEEPING FOR PAYROLL CLERKS: COMPUTING NET PAY. 80. Computing Social Security Taxes. 81. Using the Social Security Tax Table. 82. Finding Withholding Taxes. 83. Preparing the Payroll. 84. Keeping an Employee Earnings Record. 85. Preparing the Wage and Tax Statement. 86. Handling Other Deductions. APPENDICES. A. Paying Your Income Taxes. B. Applied Math Skills. C. Internet Basics. D. Using Calculator Keyboards and Computer Keypads. E. Applied Math Preview Answers.