Financial recordkeeping for small stores
By: by Robert C. Ragan and M. Zafar Iqbal.
Contributors: Iqbal, M. Zafar.
Series: Small business management series ;; no. 32; Small business management series (United States. Small Business Administration) ;; no. 32.
Publisher: U.S. Small Business Administration; For sale by the Supt. of Docs., U.S. G.P.O.
Published: 1986
Place of publication: Washington, D.C
Language: eng
Number of pages: 131
Subjects: Bookkeeping.; Stores, Retail -- Accounting.; Small business -- Accounting.
Table of contents: title: Records-for the government or for yourself?; title: Building materials for your recordkeeping system; title: Methods and equipment; title: The change and petty cash fund; title: The daily summary of sales and cash receipts; title: Writing the checks; title: The sales and cash receipts journal; title: The cash disbursements, purchases, and expense journal; title: Reconciling your bank statement; title: Recording accounts payable; title: Merchandise inventories; title: The profit and loss statement; title: Departmental operating records; title: The general ledger and the balance sheet; title: Steps to be taken at the end of the year; title: Recording accounts receivable; title: Aging your accounts receivable; title: Accounting for bad debts; title: Return sales and refunds; title: Making purchases from cash receipts; title: Cashing customers' checks; title: Redeeming coupons; title: Computing depreciation of property and equipment; title: Accounting for depreciable property; title: Recording the purchase and depreciation of plant assets; title: Recording the retirement of plant assets; title: Collecting and recording sales taxes; title: Payroll records and payroll taxes; title: Income and self-employment taxes.