Bookkeeping Essentials For Dummies – Australia. Veechi Curtis

Чтение книги онлайн.

      All rights reserved. No part of this book, including interior design, cover design and icons, may be reproduced or transmitted in any form, by any means (electronic, photocopying, recording or otherwise) without the prior written permission of the Publisher. Requests to the Publisher for permission should be addressed to the Legal Services section of John Wiley & Sons Australia, Ltd, Level 2, 155 Cremorne Street, Richmond, Vic 3151, or email [email protected].

      Cover image: © iStock.com/kutaytanir

      Typeset by diacriTech, Chennai, India

      Printed in Singapore by

      C.O.S. Printers Pte Ltd

      10 9 8 7 6 5 4 3 2 1

       Limit of Liability/Disclaimer of Warranty: THE PUBLISHER AND THE AUTHOR MAKE NO REPRESENTATIONS OR WARRANTIES WITH RESPECT TO THE ACCURACY OR COMPLETENESS OF THE CONTENTS OF THIS WORK AND SPECIFICALLY DISCLAIM ALL WARRANTIES, INCLUDING WITHOUT LIMITATION, WARRANTIES OF FITNESS FOR A PARTICULAR PURPOSE. NO WARRANTY MAY BE CREATED OR EXTENDED BY SALES OR PROMOTIONAL MATERIALS. THE ADVICE AND STRATEGIES CONTAINED HEREIN MAY NOT BE SUITABLE FOR EVERY SITUATION. THIS WORK IS SOLD WITH THE UNDERSTANDING THAT THE PUBLISHER IS NOT ENGAGED IN RENDERING LEGAL, ACCOUNTING, OR OTHER PROFESSIONAL SERVICES. IF PROFESSIONAL ASSISTANCE IS REQUIRED, THE SERVICES OF A COMPETENT PROFESSIONAL PERSON SHOULD BE SOUGHT. NEITHER THE PUBLISHER NOR THE AUTHOR SHALL BE LIABLE FOR DAMAGES ARISING HEREFROM. THE FACT THAT AN ORGANISATION OR WEBSITE IS REFERRED TO IN THIS WORK AS A CITATION AND/OR A POTENTIAL SOURCE OF FURTHER INFORMATION DOES NOT MEAN THAT THE AUTHOR OR THE PUBLISHER ENDORSES THE INFORMATION THE ORGANISATION OR WEBSITE MAY PROVIDE OR RECOMMENDATIONS IT MAY MAKE. FURTHER, READERS SHOULD BE AWARE THAT INTERNET WEBSITES LISTED IN THIS WORK MAY HAVE CHANGED OR DISAPPEARED BETWEEN WHEN THIS WORK WAS WRITTEN AND WHEN IT IS READ.

       Trademarks: Wiley, the Wiley logo, For Dummies, the Dummies Man logo, A Reference for the Rest of Us!, The Dummies Way, Making Everything Easier, dummies.com and related trade dress are trademarks or registered trademarks of John Wiley & Sons, Inc. and/or its affiliates in the United States and other countries, and may not be used without written permission. The Institute of Certified Bookkeepers is a registered trademark of The Institute of Certified Bookkeepers Global Ltd. All other trademarks are the property of their respective owners. Wiley Publishing Australia Pty Ltd is not associated with any product or vendor mentioned in this book.

      Foreword

       While reviewing this edition of Bookkeeping Essentials For Dummies, I have once again been impressed with how well Veechi has captured today’s bookkeeping. While some say bookkeeping doesn’t change, what is very obvious (and what Veechi takes care to explain within these pages) is that the next generation of software development, led by cloud technology, is bringing significant change to a bookkeeper’s approach and techniques.

       Bookkeeping Essentials For Dummies is a must-read, whether you’re considering doing the books for your own business or whether you’re considering bookkeeping as a career. The combination of step-by-step explanations, background information, tips and warnings will help you gain a rapid and accurate understanding of all requirements. Veechi not only explains the basics of bookkeeping, introducing essential bookkeeping concepts in an accessible and logical way, but she also offers an introduction to more advanced bookkeeping topics, including financial reporting, in case you’re interested in further developing your bookkeeping skills.

      I first met Veechi Curtis more than ten years ago at an MYOB accounting software conference. I was the technical presenter and Veechi was there in her capacity as a bestselling author of numerous accounting software and small business titles. Since then — many years, many conferences and many chats later — it has become obvious to me that Veechi has a passion for sharing her knowledge about bookkeeping and small business in a creative and committed way that always sheds new light on the topics.

      I helped found the Institute of Certified Bookkeepers (ICB) in Australia in 2006. ICB is the largest bookkeeping institute in the world and aims to promote and maintain the standards of bookkeeping as a profession. All kinds of people, with different backgrounds, experiences and qualifications, are involved in ‘keeping the books’. Although some people seek out bookkeeping as a profession, others end up working as bookkeepers almost by accident — which is fine, but without training, they often lack the skills to do the best job possible.

      My vision for ICB is to help bookkeepers find information and resources, and access insurance and quality support. Given ICB’s aim to provide bookkeepers with information of the highest quality, I’m very proud to write this foreword for Veechi’s book.

      Good luck — and happy bookkeeping!

Matthew Addison Executive Director, Institute of Certified Bookkeepers September 2014

      Introduction

       Bookkeeping has changed enormously since I first started as a bookkeeper in my late teens, writing up accounts by hand in leather-bound journals in my hometown of Edinburgh, Scotland. Accounting software has replaced handwritten books, emails have largely replaced the postal service, and the ability to add up in one’s head is now an anachronistic party trick. However, one thing has stayed the same. A bookkeeper remains a person upon whom most businesses depend.

       Bookkeeping Essentials For Dummies aims to be a reference for any bookkeeper. Are you wondering about the difference between an asset and a liability, how GST works or how to calculate an employee’s take-home pay? Then I hope this book can be your go-to guide. I also talk about the major changes that have occurred in the bookkeeping industry in recent years, such as cloud accounting, browser-based software and bank feeds, and how these changes affect the way you do your day-to-day work.

About This Book

      In this book, I talk about bookkeeping for all sizes of business. I cover essential topics such as how to record expenses or raise customer sales, how to balance a bank account, processing an employee’s pay, and applying GST correctly. I also explain the basics of employee payroll, and how to generate financial reports.

СКАЧАТЬ