franchise owner’s guide to bookkeeping 2012

8/20/2019 Franchise Owner’s Guide to Bookkeeping 2012

1/26

FRANCHISE OWNER’S

GUIDE TO

BOOKKEEPING

ANAGO CLEANING SYSTEMS, INC.

1100 PARK CENTRAL BLVD SOUTH, SUITE 1200

POMPANO BEACH, FL 33064

PREPARED FOR FRANCHISE OWNERS

R!"#$ 11%02%11

T& G'"$ () F*+-&"# B))/"# (& /*)/*( ) A+) C+" S#(5#, I-.,

+##"$ () (& F*+-&"# O* "#($ +7)! )* (&+( /*#)8# '#. I( "# "($$ +# +**- ()) ). T&"# 5+'+ "# )( "($$ () */+- (& $ )* /*)##")+

+--)'(" #*!"-# )* (& 7'#"## )*. T+9 +# +$ 7'#"## *'# -&+ +$

F*+-&"# )*# #&)'$ ++# *(+" (& #*!"-# ) + /*)##")+ +--)'(+(.

E$"($ 7: S.D. S+!+

T. M. M)"-+ ;A+) C+" S#(5#


2/26


3/26

TABLE OF CONTENTS

INTRODUCTION TO FRANCHISE ACCOUNTING.........................................................................1

I. OPENING A NEW BUSINESS.............................................................................................. 2

WHAT TYPE OF COMPANY SHOULD I FORM=................................................................2

WHAT KIND OF COMPUTER SHOULD I BUY=................................................................2

SHOULD I ENGAGE AN OUTSIDE PAYROLL SERVICE=...................................................2

II. B+ A--)'(#.................................................................................................................3

D/)#"( S"/#...............................................................................................................3

D"#7'*#5(#............................................................................................................4

P(( C+#&.................................................................................................................. >

C+#& C)(*)............................................................................................................... >

L+7)*.......................................................................................................................... 6

L)+#.......................................................................................................................... 6

III. TA?ES.............................................................................................................................@

IV. FINANCIAL REPORTS.......................................................................................................

V. INCOME SOURCES......................................................................................................... 10

T+9+7 S+#............................................................................................................10

M"#-+)'# D/)#"(#.............................................................................................10

M"#-+)'# R-"/(#.............................................................................................11

C+#& R-"/(#...........................................................................................................11

VI. E?PENSE AND OWNER ACCOUNTS...............................................................................12

A$!*("#"............................................................................................................... 12

A'()5)7"...............................................................................................................12

C)55"##")#............................................................................................................13

C)(*"7'(")# D)+(")#........................................................................................13

D/*-"+(")%A5)*("+(")........................................................................................13

I(*#(.....................................................................................................................14


4/26

M+# +$ E(*(+"5(..........................................................................................14

M$"-+ E9/##.....................................................................................................14

O- #'//"#..........................................................................................................14

O-* S++*............................................................................................................14

O* D*+#%D"!"$$#%D"#(*"7'(")#.......................................................................1>

P(( C+#&................................................................................................................1>

R(..........................................................................................................................1>

R)+(%F*+-&"# C)#(#............................................................................................16

S'7-)(*+-()*#%C)(*+-( L+7)*%C+#'+ L+7)*%I$/$( C)(*+-()*#..................16

S'//"#.................................................................................................................... 16

T*+!........................................................................................................................16

U# ) H)5.............................................................................................................1@

U(""( +$ R( D/)#"(#..........................................................................................1@

U(""( 9/##........................................................................................................1@

O(&* I(5#...............................................................................................................1@

S&+*&)$* L)+#....................................................................................................1@

C)*/)*+( S()-........................................................................................................1

VII. $)-'5(+(")............................................................................................................1

VIII. &) () +" " 7'#"##................................................................................................20

I?. &) () #'--$ " 7'#"##..........................................................................................21


5/26

INTRODUCTION TO FRANCHISE ACCOUNTING

W&" F*+-&"## +* +-'"*" (& )$ () #(+*( '/ +$ *' (&"* 7'#"## (&

5'#( +#) (+ ) (& *#/)#"7""( ) /" *-)*$# +$ +--)'(" )* +-& -+#&

(*+#+-(") (&+( )--'*#. B-+'# (&"# +-("!"( *'"*# + )( ) $(+" )* +$ 7-+'# 5'-&

) "( "# (-&"-+ " +('*, "( "# *-)55$$ (&+( (& F*+-&"# O* + + )-+

+--)'(+( &) " $"#-'## (& *+("! -)5/9"( " (& (+9 +# +# +# (& #/-"-/*)-$'*# () )) ) + $+ () $+ 7+#"#.

T& /*'$( 7'#"## /*#) #&)'$ '$*#(+$ (& "5/)*(+- & ))$ +--)'("

(-&"'# 7(# (& 7)(()5 " " +$$"(") () 7-)5" +5""+* "(& +--)'("

(*5")) (&+( " 7 -)'(*$ " !*$+ 7'#"## )/*+(")#.

I( "# (& /'*/)# ) (&"# 5+'+ () ()'-& '/) + (&# +#/-(#. W&" "( $)# )( "($ ()

7 + 7+#"- -)'*# " +--)'(", )* () +#* + ) )'* #/-"- '#(")#, (&"# +--)'("

5+'+ #&)'$ "! )' + ) &) () */)*( )'* "-)5, &) () -)(*) )'*

9/##, +$ &) () /+ (& +#( #(+('()* (+9# ) + ("5 7+#"#.

A )*5# 5(")$ " (&"# 5+'+ +* +!+"+7 "(&* *)5 )'* +--)'(+( )* )' -+)*$* (&5 *)5 (& U.S. G)!*5( /*"(" )-. C)#'( C"*-'+* E )* /&) '57*#

+$ +$$*###. D) )( #()-/" (&# )*5# " + *+( '+("("# +# (& )!*5( " "(#

""( "#$)5 ## (& $ () -&+ (& )) +$ )*5+( ) "(# )*5# "(&)'( )("- )*

*+#), +# +# -&+" *'"*5(# )* -)5/'(* "#.

1


6/26

I. OPENING A NEW BUSINESS

FRANCHISE ACCOUNTING &+# (& #+5 I(*+ R!' S*!"- *'+(")#

+# "# *'"*$ )* + #5+ 7'#"##. Y)'* F*+-&"# L"-# A*5(

*'"*# (&+( )' )/ + #/+*+( 7'#"## 7+" +--)'(. T& -)5""

) /*#)+ '$# "# )( +)$ +# /* )'* +*5( "(& A+). O

() + #'--##' )/*+(") "# () &"* )* *(+" + +--)'(+( " )'* +*+. T&"#

/*#) #&)'$ 7 +5""+* "(& #5+ 7'#"###, 7 +!+"+7 () +#* '#(")# $'*" (&

("* +*, +$ "#(*'-( )' ) 5(" + (+9 " $+$"#. T&* '#(")# )' #&)'$

+# )'* +--)'(+(:

WHAT TYPE OF COMPANY SHOULD I FORM=

N)( + +# '#("). W&+( )*# )* ) /*#) $)# )( ++# )* )*

+)(&*. Y)'* F$*+ -"("#&"/ #(+('# "# + +-()* +# "# (& /*#)+ +(& )' &+! +( *"#.

G*+, (& 7(# ) + S "-)*/)*+(") )'("& + C -)*/)*+(") +$ + LLC &+#

+$!+(+# )!* 7)(&, 7'( ) + "$"!"$'+ 7+#"# )' $ () $"#-'## (& /*)# +$ -)# "(&

)'* +--)'(+(.

WHAT KIND OF COMPUTER SHOULD I BUY=

A 5'-& +#"* '#(") )'$ 7J '## )' +* '"( )$+7 +7)'( -'**(

+!+"+7 &+*$+* +$ #)(+*, )* ) + -)5/'(* &+!" 7'#"## #)(+*,

(& $) )( /'( 9-##"! $)+*# "() + -)5/'(* +( (&"# ("5. G( + 7+#"- )*

-)5/'(*. Y)'* 5+" 5/&+#"# "# +*" + "!", +$ + -)5/'(* " )

$(*+-( *)5 (& ("5 $$ () 5++ +$ #'/*!"#. T& 7'#"## /'*/)# )

+ -)5/'(* "# () #*! 5++5(. E!('+, )' 5+ /'*-&+# + '/*+$$-)5/'(* " )'* *+#) "# () +-""(+( $ *#'(# " +#(* +$ 7((* -)-(")#, *+(

+--'*+( -'#()5* 7""#, #$ )'( /*)5)(")+ 5+(*"+, &+! 7((* -+#& -)(*), )*

5+"(+" -'#()5* "#(#. T&# +* 7'( + 9+5/#.

SHOULD I ENGAGE AN OUTSIDE PAYROLL SERVICE=

T&"# "# (& ) (/ ) #*!"- (&+( "# " )'* 7#( "(*#(: T& ) (&+( $# )'*

-)#"$*+("), "(&* ) )* +(*. T"5" "# (& '#("). I )' &+! ## (&+ (&*

5/)#, "( /*)7+7 $)# )( /+ () '# + /+*) #*!"-. A#), )- "() + /+*) #*!"-

)' $ )'& /)#"("! -+#& ) () /+ (+9# +# "#(*'-($ 7 (& /+*) #*!"-. N)('#" + /+*) #*!"- *'"*# + -+*' *+$" ) (& +--)'(" #-(") ) LABOR. ;P+

6.<

2


7/26

II. BANK ACCOUNTS

A #/+*+( 7+ +--)'( "# *'"*$ 7 (& F*+-&"# L"-# +*5(. B+ *'"*5(#

() )/ + +--)'(, &(&* /*)/*"()*#&"/ )* -)*/)*+(, !+*"# #"&( *)5 7+ () 7+,

7'( + 7+# ) *'"* + F$*+ E5/)* I$("-+(") N'57* ;FEIN< +( ("5 ) )/"

(& +--)'(. T) )7(+" (&"# '57* (+# +# "(( +# + !5"'( /&) -+ () + #/-"+

I(*+ R!' S*!. /*#) " )'* +*+. Y)'* +--)'(+( " /*/+* )*5 SS4 +$

+##"#( )' " 5+" (&"# -+. A$$"(")+, )'* 7+ 5+ *'"* + )--'/+(")+ "-#.

Y)' " $ () ) () (& C"( )* C)'( L"-#" D/+*(5( )* (&"# )*5, " -##+*.

K/ + *-)*$ ;-+-$ -&-# +$ *-"/(#< ) + /*#)+ -&-# )' "##' /*")* ()

#(+*(" (& 7'#"## 7+ +--)'(. W&(&* () 9/# )* C+/"(+" (&#/+)'(# +* + 5+((* )* )'* +--)'(+( () &+$. C)5/'(*# &+! )(

$) ++ "(& (& *((") ) $)-'5(#. E+-& ("5 )' *"( + -&-,

$/)#"( + -&-, #$ )'( + 7", )* /+ -+#& )* + 7'#"## /'*/)# )'

*-"! )* -*+( #)5 $)-'5(+(") " *"(". I( "# "5/)*(+( (&+( (&# /"-# ) /+/*

$) )( ( )#( )* $#(*)$. E+-& " "(# ) + #'7#(+("+(# + 7'#"## +-("!"( +$ "

" 7 *'"*$ () 7 /*)$'-$ " (& -)'*# ) + I.R.S. +'$"(, #&)'$ (&+( !* &+//. I(

7-)5# ) + 5+((* ) $"#-"/" +$ *)'(". K/ )'* " ##(5 #"5/ +$ ) +

*'+* $+" 7+#"#.

T&"# 5+'+ +( $"*( ("5# 5+ "! )' () +# ) $)" #)5(&", 7'( )- )'

&+! -($ () $) "( ) +, (& #(+ "(& (&+( /*)-$'* '(" (&* "# ))$ *+#) ()

-&+.

DEPOSIT SLIPS

D/)#"( #"/# #&)'$ 7 5+$ )'( " $'/"-+(. E"(&* &+! (& 7+ !+"$+( )'*

-)/ )* *-"! (&"* !+"$+(") ("-( +$ +(* +((+-& (& ("-( () )'* $/)#"( -)/. R(+"

(& -)/ -&*)))"-+ " "(# 7))( )* #(+/ #+5 () )'* -&- #('7 &* )' (*$

(& $/)#"( ()(+.

S(/ ): M+" )'( + $/)#"( #"/ "# + "5/)*(+( *-)*$ ) &) /+"$ )'. W&" #)5

7+# *'#( (&"* +--)'(# () '# + '5*"-+ 5(&)$ ) *"(" " (& -&- )*8#

+5, *-)55$ )' *"( (& +5 +# "( +//+*# ) (& -&-. S&)'$ + /+*("-'+*

-&- 7 *)5 + #)'*- $"*( (&+ )'* *-)*$# (& *"( )'* -'#()5*8# +5 '#(

7) (& +5 ) (& -&-. Y)' 5+ (& $ () -&+ )'* *-)*$# () (& +5

)* " /'*/)## +$ )* '('* 7"" /'*/)##. I( "# + ))$ "$+ () 5+ + -)/ ) + -&-

7)* $/)#"(" "( & (&* "# + $ () *(+" #)'*- ")*5+(") -)(+"$ ) +

/+*("-'+* -&-, #/-"+ " (& -&- "# *)5 (& U.S. T*+#'*.

3


8/26

S(/ (): M+* (& $/)#"( $+( +# /+"$ ) )'* *-)*$# ) (& )/ *-"!+7 )* +-&

-&- $/)#"($. T& (& /+"$ *-"!+7 "!)"- "() (& /+"$ -'#()5*8# .

S(/ (&*: A$$ (& +5)'(# ) (& $/)#"( #"/ +$ /+- " #/+- /*)!"$$. B #'* () ()(+

-&-# +$ -)*5 #+5 ()(+ +# /+-$ ) $/)#"( #"/. A $"#-*/+- $# () 7

-&-$ )'(.

S(/ )'*: B #'* () $)*# -&-# 7)* )" () (& 7+. Y)'* 7+ " )*$* +

$)*#5( #(+5/ )* )'* -)!"- " $)" (&"# *)'(".

S(/ !: I C+#& "# $/)#"($ "() (& +--)'(, + )(+(") $# () 7 5+$ ) )'*

$/)#"( -)/ +# () (& #)'*- ) (&"# -+#&. I# "( "-)5 )* + )+= S"- (& IRS -)#"$*#

+ *-"/(# +# "-)5, '## )(&*"# $)-'5($, )' 5'#( *-( + $/)#"(# (&+(

+* L)+#, R('*#, R'$#, R/+5(#, )* R$/)#"(#, (-. A# () )+# 5+$ () (&

7'#"## /+# -)(+-( )'* +--)'(+( )* /*)-$'*# () )). ;S LOANS, /+ @.<

DISBURSEMENTS

D"#7'*#5(# +* 5)#( )( $) 7 -&-. W&!* )' #" + -)(*+-(,

+* () /'*-&+# + /*)$'-( )* #*!"-, )* " + )(&* + -)55"( )'* -)5/+ () +

)7"+(") "( "# 7#( () 5+ /+5( 7 -&-, 7)(& +# /*)) ) /+5( & (& -&-

-+*# +$ +# + *-)*$ () '# & 7))/" "# *'"*$. T/# ) -&-# +$ -&-

*"#(*# !+* *)5 7+ () 7+. T& (&* () + /+ *+ )*# 7#( +# (& #('7

/*)!"$# )'& #/+- () *-)*$ $/)#"(#, /'*/)# ) -&-, +$ + )(&* )(# )' "#&

() 5+ ) (& #('7 #"$.

S(/ ): W*"( )'( (& -&- " (& /*#-*"7$ 5+*.

S(/ (): F" " (& #('7 "(& -&- ")*5+("): +5 $+(, /+*8# +5, +$ +5)'( )

-&-.

S(/ (&*: A(* *-)*$" (& $/)#"(# )* (& $+ ) (& #('7, ()(+ $) -+#& 7++-#

(&*)'& (& +#( -&- )* (& $+.

S(/ )'*: E+-& -&- *"(( &+# + *+#) )* /'*/)#. I$"-+( ) (& #('7 (&"# *+#), #'-&

+# (& 9/# +--)'(, )* )( /+5(, *'$, )*8# $*+, (-. A# )' $) )( +( ()

!* /+ ("- )* (& #+5 #*!"- )* /*)$'-( (+ (& ("5 () *"( )'* -&- '57*

+$ (& )*$ /+"$ ) (& "!)"-, )( )* )(&* )*""+ $)-'5( )' +* ) /+"

S(/ !: A(* (& "!)"- &+# 7 /+"$ " ', "( ++ " )'* +* !$)* #. Y)'

" " +( (&"# 5+"(+"$ +/&+7("-+ +# (&"# /*)!"$# )' "(& '"- +--## ()/*!")'# /+"$ 7"# #&)'$ )' ;1< +( () ) (& /*"-# ) #)5(&" /*!")'#

/'*-&+#$, ;2< &) 5'-& 7'#"## )' &+! "! + ) #'//"*, +$ ;3< () &)/'

"#'* (&+( + $'/"-+( "!)"- $)#8( ( /+"$ ("-.

L+#(, #"- )' " )( " &+! + "!()* ) 5*-&+$"# () #, )'* +--)'(+( "

*-)55$ )' 7 ) + -+#& +--)'(" 7+#"#. A '/+"$ 7"# )* 9/# "!)"-# -+ 7

/( " + '/+"$ "(&* +/&+7("-+ )* 7 $' $+(. T&"# $)# )( -)#("('( +

4


9/26

9/# () )'* )/*+(")# '(" #'-& ("5 +# )' "(&$*+ + "!)"- +$ /+ "(.

R557*, $+" )* +( /+5(# 5+ -+'# )' () )# + !+'+7 #'//"*.

>


10/26

PETTY CASH

R"57'*#5(# +* )* 5")* 7'#"## 9/## ) /+# )* "(& -+#& *)5

(&"* /)-(, #'-& +# ', )- #'//"#, + -"( 5+, ) (& #/)( '"/5( *(+,

#'$* )7 #'//"#, (-. S"- (&"# -+#& -+5 *)5 )'* ) '$# )' $ () *"57'*#

(&"# -+#& *)5 (& -)5/+ 7+ +--)'( #) +# () (&*7 ( + +)+7 $$'-("). T&

5+" /)"( "# )* )' () ( + 7" )* *-"/( )* + -+#& /+"$ )'(. I( #&)'$ 7 $+($, #(+(

&+( (& /*)$'-( )* #*!"- "#, #&) )'* -)5/+ +5 ) (& 7", +$ 7 #"$ )*

&+$$ 7 (& /*/+**. I( 5+ 7 -##+* () 9/+" &) (& /*)$'-( )* #*!"- +# '#$

7 )'* -)5/+ " !* +'$"($ 7 + (+9" +'(&)*"(.

CASH CONTROL

C+#& C)(*) #&)'$ 5+9"5" -)5/+ "-)5 +$ 5""5" 9/##. A

$/)#"(# )* &"-& (& 7+ +"# () "! )' -*$"(, + $'/"-+( !$)* /+5(#, +

'+'(&)*"$ #"$ -&- -&+*$ 7 (& 7+ () )'* -)5/+ +--)'(, + )+# "!

() 5/)# &) +" () /+ 7+-, + #() +##( )* $+5+$ '"/5( *'"*" */+"*#

+ +("! +-( (& 7)(()5 " -+#& ).

S(/ ): I55$"+( '/) *-"!" )'* 7+ #(+(5( ;'#'+ 7 (& >(& )* 6(&

)*" $+ ) (& ))" 5)(&< )' #&)'$ )/ (& !)/ +$ -&- ) $/)#"(# )

(& #(+(5( () )'* $/)#"( #"/# )* (& /*")$. A 5"##" "(5 " 7 (+ '/ "(&

)'* 7+. ;U/)#($ $/)#"(# +* !* *+*, #) " )' &+! 5)* (&+ ) 7+ +--)'( 7

) (& +(-& )* $/)#"(# 7" *-)*$$ 7 )' " (& *) -&- 7))


11/26

$ () "! ' $"#-)#'* () )'* +--)'(+(. W& (& 7'#"## 7"# '#" !&"-;#


12/26

III. TA?ES

A +7)*%+ " A5*"-+ "# (+9$. A# + 5/)*, )' +* *#/)#"7 )* (&

-)-(", *5"((", +$ */)*(" ) (&# (+9#.

F$*+ S)-"+ S-'*"( (+9# +$ M$"-+* (+9# +* -)5/'($ +( (& *+(

$(*5"$ 7 IRS ;C"*-'+* E<

E5/) W"(&&)$" +5)'(# +* $(*5"$ 7 -)5/+*" *)## +# )* +

/+*("-'+* /*")$ "(& (&+( /*")$ #&( " (& F$*+ C"*-'+* E 7))(. C&- (&

5/) W4 )* " #(+('#.

R5"((" "# $) ("5 +$ /*")$"-+ ) )*5 10B. T& ()(+ () *5"( "#

-)5/'($ 7 +$$" (& 5/) "(&&)$" +5)'( () (& #)-"+ #-'*"( +$M$"-+* $$'-(")# /'# (& 5+(-&" 5/)* (+9# ;# +--)'(+( )*

*+(#%+5)'(#(& ) (& 5)(&< A((+-& (&

7+8# !+"$+(") #"/ () )'* -&- #('7 )* "() () )'* 10B 7))(.

C'**(, + $*+ '5/)5( (+9 ;FUTA< "# +#) /+"$ ) *#( @000 /+"$ () +-&

5/) " + -+$+* +*. T&* +* ) FUTA (+9# $' ) +# /+"$ " 9-## )

@000 $'*" (& #+5 -+$+* +*. T& *+( ) (+9 "# $(*5"$ 7 (& +5)'( )

S(+( '5/)5( (+9 )' /+ )* +-& ) )'* 5/)#. C&- "(& )'*

S(+(8# D/+*(5( ) R!' )* *'# +$ *+(#. G*+, (& */)*(" +$

+'+ /+5( ) (& F$*+ U5/)5( (+9# "# -)5/'($ ) )*5 40.

B-+'# + ) (&# U5/)5( )*5# +* -*)##5+(-&$ 7 (& I(*+R!' S*!"- #)5("5# +(* (& -)# ) +-& +*, "( "# "5/)*(+( (&+( )'*

+--)'(+( )* P+*) #*!"- -)*5# (&+( (&# U5/)5( ()(+# +* "(&

(& A'+ E5/)*# W+ )*5 W3 #'55+*. S)5 #(+(# $) &+! + "-)5

(+9#, #) )' 5'#( -&- "(& )'* #(+( )* ")*5+(") ) /*)-$'*# () ))

*+*$" "(&&)$", *5"((+- +$ (&"* */)*(" *'"*5(#.

T&* +* )(&* 7'#"## (+9# $" )'* +(((") +#). D/$" ) )'*

-)*/)*+( #(+('#, )' 5+ &+! () /+ C)*/)*+( I-)5 T+9, C)*/)*+( I(+"7

T+9, C)*/)*+( T+"7 T+9 +$ /)##"7 + S(+( S+# T+9. Y)'* +--)'(+( &+# (&

""("+ )*5# +$ " '"$ )' #&)'$ + ) (&# (+9# 7 *'"*$. I( #&)'$ 7

+$$$, (&)'&, (&+( 5)#( #(+( #+ (+9 "# $' /*")$"-+ ;'#'+ 5)(&< #&)'$

)' 7' 5*-&+$"# )* /+*(# )* *#+. Y)' 5'#( -&- "(& )'* #(+(8#

*'"*5(# ) (& -)-(" +$ *5"((+- ) #+# (+9#, " +. I #)5 #(+(#

-)*/)*+(")# 5'#( + +'+ S(+( I-)5 T+9 */)*(, ++" -&- )'* #(+(

*'"*5(#. C)*/)*+(")# (&+( +// +$ +* +--/($ )* + F$*+ S -)*/)*+(

#(+('# /+ ) F$*+ )* S(+( "-)5 (+9 ) )/*+(" /*)(#, +# /*)(# +*

-)#"$*$ D"!"$$ D"#(*"7'(") () S&+*&)$*# +$ (+9$ 7 (& F$*+

G)!*5( () +-& #&+*&)$* +--)*$" () (&"* /*-(+ ) )*#&"/. D' ()

(& -)5/9"( +$ (+9 *+( !+*"+-#, **- "# ++" $"*-($ () )'* +--)'(+(


13/26

)* (& /*/+*+(") ) (&# (+9 */)*(#. S)5 #(+(# &+! + I(+"7 T+9 )

-)*/)*+( ( )*(&. S5+ )/*+(")# '#'+ $) )( 9-$ (& 5""5'5 (+9+7

!+'# () ) + (+9, 7'( " #(" 5+ 7 *'"*$. L+#(, /+# ) (&+( -'**(

*+(# -&+, (+9# ( -*+($, *'# +$ *'+(")# -&+, #)5("5#

$*+5+("-+, +$ )' +* *#/)#"7 () )) (&# 5)$"-+(")#. Y)'* +--)'(+(

"# -)#(+( 7" 5+$ ++* ) (& -&+# +$ " +$!"# )' & )' +*

+-($.

P*)/*"(+* )/*+(")# *+ &+! +$!+(+# )!* "-)*/)*+($ )/*+(")# &

+ !('* "# . I( &+# 5/)# /'# +##(#, ## /*"5+*" + #*!"-, &+#

!* "5"($ )/*+(" '$#, +$ (& )* &+# /*#)+ ( )*(& 5)#( "!#($

" + /*#)+ *#"$-.

I + I-)*/)*+($ #(*'-('* (& )*%)/*+()* " 7 ) (& -)*/)*+( /+*) +$

&+! /+*) (+9# $$'-($ #"5"+* () )(&* 5/)#. I + P*)/*"()*#&"/

)/*+(") (& )* -+)( 7 ) (& /+*). T&*)*, (& ( /*)( ) (& +((*

(/ ) 7'#"## " 7 100Q (+9+7 +# +# #'7-( () (& ' +//"-+7 #)-"+

#-'*"( (+9#. T&*)*, (& #5/)$ )* $# () ) &"# ;&*< /*#)+

(+9 #"('+(") '+*(* #) (&+( #("5+($ (+9# ) (& ( /*)(# -+ 7 /+"$ +# $',

+5, +'+* 1>, A/*" 1>, '1>, +$ S/(57* 1>. F)*5 1040ES "# '#$ )*

(&"# /'*/)#. E#("5+($ /+5(# +* )( *'"*$ & (&* "# ) (+9 $' ;'#'+

-+'#$ 7 + )/*+(" )##


14/26

IV. FINANCIAL REPORTS

A'+ +-"+ */)*(# "! 5++5( (& )//)*('"( () *!" (& /+#( +*8#

)/*+(")#, () )!*# + /+*)#, () -)# )'( +$ ++ $+ () $+ *-)*$#, +$ 5+

/+# )* (& N Y+*.

A "$"!"$'+# *-"!" +# )* #'7-)(*+-( 5)"# $ () 7 "! #/-"-

"-)5 $)-'5(+(") 7 +'+* 31 ) (& +* ))". A /+*) #*!"-

+'()5+("-+ /*/+*# W28#, W3, 40, 418#, 108#, 106, +$ #(+( )*5#,

" +, " +'+* "(& "#(*'-(")# ) &* () #", +5)'(# $', +$ &* () 5+"

+-& )*5, *#/-("!. W"(& ) + 5/)# )' 5+ "#& () &+! )'*

+--)'(+( $) + ) (& +7)! )*5# & )' "! &"5 )'* *-)*$# )* (& +*

$. I( "# )( *-)55$$ (&+( )' (* () +--)5/"#& (&# */)*(# ) )'* ), +#()(+# ) W28#, 418#, 40, W3 +$ #(+( */)*(# 5'#( + $)!(+" ()(&*. Y)'*

+--)'(+( &+# (& *#/)#"7""( () # (&+( (& 7++- -)**-(.

C)#" )'( (& +*$ )'*+# +$ F"+-"+# *'"*# (-&"-+ )$ 7#(

+!+"+7 () )' 7 )'* +--)'(+(. T"5 +(&*" ) )'* -&-7)) #('7#, 7+

#(+(5(#, /+*) *-)*$#, $/)#"( #"/#, -+/"(+ "5/*)!5( $)-'5(+("), (-.

#&)'$ 7 "! () )'* +--)'(+( 7 +'+* 1>(&. H " /*/+* )'*+#, -)#"

(*"#, + $/*-"+(") #-&$', *!" +$ +" /+*) */)*(#, #'75"( +

/*"5"+* O/*+(" S(+(5( +$ B++- S&(, +$ (& ( )'* +//*)!+ ()

+" +-"+# " )*$* () /*/+* "(&* (& C)*/)*+( F$*+ T+9 R('* )* (&

P*)/*"()*#&"/ S(+(5( ) O/*+(")#.

M+*-& 1> "# (& $+$" () F$*+ -)*/)*+( "-)5 (+9 *('*#, '##

9(#")# +* $ ) ("5. I( "# " )'* 7#( "(*#( () ) ("5, +$ '$* (& S

-)*/)*+( *'# )' $ (& K1 */)*( ;/+*( ) (& -)*/)*+( *('*< " )*$* ()

-)5/( )'* /*#)+ (+9 *('* 7 A/*" 1>(&. T+ (& ("5 () *!" (&# +

+*$ */)*(# 7)* #"" (& (+9 *('*#. D"#-'## + '#(")# )' &+! "(&

)'* +--)'(+( 7)* 5+"" (& (+9 *('*# () (& I.R.S. )* )'* #(+(8#

D/+*(5( ) R!'. S(+( *'# !+* ) (& -)*/)*+( "# +$ $' $+(#.

T& #()*+ ) *-)*$# $# )'* -+*' +(((") )* '#( + #&)*( ("5 +(* (& $

) +-& -+$+* +*. I $'*" (& &) 7'#"## +* )' $ /+"$ *-"/(# )*

9/## " +/&+ )*$* 7 !$)* )* /+, +$ )' $ C+/"(+ +-'"#"(")# "

#/+*+( /*5+( )$*#, +$ + )'* 7+ *-)*$# )* (& +* +* " ) /+-

;+(* 7" *('*$ 7 (& +--)'(+(< )' -+ ) +(&* +$ /+- "() + 7)9 )*

+* P$+9 )$* + /+"$ 9/# $)-'5(# )* (& +* +# +# (& 7+

#(+(5(#, -+-$ -&-#, /+*) */)*(#, ("5 #&(#, +$ $/)#"( #"/#. M+*

(& +//*)/*"+( +* ) (& )'(#"$ ) (& 7)9 +$ "( " + #-'* $* /+-. Y)'*

/*5+( # *5+" " (& )- &* )' " +$$ ")*5+(") () "(&*

5/) # )* 7'#"## +##( +-'"#"(") #.

10


15/26

V. INCOME SOURCES

Y)'* *'+* +$ )*5+ -+#& *-"/(# #&)'$ -)5 " *)5 F*+-&"# R!'.

A--)5/+" (& -&- " 7 + 9/++(") ) *)## +*"# ## !+*")'# $$'-(")#

)' " $ () *(+" +$ "! (&# 5)(& */)*(# () )'* +--)'(+( &) " *-)*$

(& "-)5 +$ 9/## +--)*$".

P*/+* $/)#"( #"/ "#( +-& -&- 7 5+*

E$)*# 7+- #"$ ) -&- /*)/* +# $*+

T+ $/)#"( #"/ +$ -&-;#< () 7+ +# #)) +# /)##"7

R-)*$ !+"$+($ $/)#"( )() -&-7)) #('7 "55$"+(

F" !+"$+($ $/)#"( #"/ -)#"#(( " #+5 /+-

TA?ABLE SALES

;If subject to your state law.) S&)'$ )' 5+ + #+ ) 5*-&+$"#%#'//"#

&* (& 7'* )'$ 7 (& -)#'5* ) (& /*)$'-( ;".. + #+ () #)5) &) " )(

*# (& )' 5'#( -&+* )'* -'#()5* + #+# (+9, ;-&- )-+ + )* /*-(+ *+(#

() -&+*


16/26

C'#()5*# NSF -&- *$/)#"( ) #/+*+( $/)#"( #"/

N)( ) (& $/)#"( #"/ (&* "# + 7*" 9/++(") )* (& $/)#"(. Y)'* +--)'(+( "

-*$"( (& +//*)/*"+( +--)'( +# #) )($. A )+ "! () (& -)5/+ '#'+ &+#

#'//)*(" $)-'5(+("), '#'+ " (& 5+* ) + )( )* -)(*+-(. R(+" + ) (&#

)7"+()* $)-'5(# " + /*5+( , +$ &+! -)/"# +!+"+7 )* )'* +--)'(+(.

MISCELLANEOUS RECEIPTS

S'-& +# I.R.S. *'$# ) (+9 )!*/+5(# #&)'$ 7 /'( ) #/+*+( $/)#"(

#"/# +#). N)( ) (& #"/ &* )' +* /" + *+($ -)**#/)$- *+(" ()

(&"# /+*("-'+* $/)#"(.

CASH RECEIPTS

T& +#( /)"( *+(" () C+#& R-"/(# "# (&+( + *-"/(# ) 5)"# "#

-)#"$*$ I-)5 () (& 7'#"## '## )' -+ $)-'5( "( +# + )+, *'$, )*

#)5(&" # #&)'$ (&* !* 7 + I.R.S. +'$"(.

C+#& R-"/(# C)#(*'$ I-)5 "-'$# BARTERING I-)5 ;9-&+" )'* #*!"-# )*

+)(&*8# #*!"- )* /*)$'-(


17/26

VI. E?PENSE AND OWNER ACCOUNTS

T& ))" -)55(# 7*" $#-*"7 )* 9/+" *'( '#$ 9/# +--)'(#. F)*

#/-"+ (+9 -)#"$*+(")# )* "5/"-+(")# -)#'( "(& )'* +--)'(+(.

ADVERTISING

A$!*("#" $#-*"7# 9/$"('*# )* (& /*)5)(") ) )'* 7'#"##. T&"#

)*5+ )'$ 7 +$!*("#" 5$"+ )* /*)5)(")+ 5+(*"+# /'*-&+#$ () 7 "! )'( ()

/*)#/-(#, (-.

AUTOMOBILE

V&"-'+* 9/## +* $$'-("7 () (& 9(( (&+( )' / -*(+" *-)*$#.

G*+, + 7'#"## '# ) + !&"- "# + 7'#"## $$'-("). T& ))" )/(")# +//:

OPTION 1: A-('+ 5(&)$: S"- + -+* -+ 7 '#$ () 5+ /*#)+ **+$#, )* '# )

!+-+(")#, )* -)55'( 7( *#"$- +$ )- (& + 5"+ *-)*$ "# *'"*$ ()

$(*5" /*-(+ ) 7'#"## '# () ()(+ '#. T)(+ '# "# +# *"( $) )$)5(**+$" (& *#( $+ )' /'( (& !&"- "() 7'#"## #*!"-. A)(&* *+$" "# (+ )

(& +#( $+ ) (& +*. D+" 5"+ "# +#) /( +# "-'**$. T&# *-)*$"# -+ 7 $)

" + #/-"+ +'() ) 7)) )* " )'* 7'#"## +//)"(5( 7)). H)!*, "( "# "5/)*(+( ()

7 -)#"#(( +$ ("5 " (&# /*")$"- *-)*$"#. T& +'() ) 7)) -+ 7 /( " (&

!&"- '#$. E"(&* " (& +'() 7)) )* (& +//)"(5( 7)) )' #&)'$ / (& ))"

")*5+("):

T& /'*/)# ) (& (*"/: D) )7 #) +$ #), (-.

A5)'( ) + -+* 9/##: ', */+"*#, (-.

N'57* ) 7'#"## 5"#: *)5 #(+*( () "#& (&+( $+.

A( +*$ )' (+7'+( (& ()(+ 7'#"## 5"# *)5 ) 7)) *"#(*. D"!"$ 7'#"##

()(+ 7 (& ()(+ ) + 5"# $*"! &" +'() +# " #*!"- (&+( +*. T& *#'("

7'#"## '# /*-(+ " 7 +//"$ ++"#( + -+* ', */+"*#, "#'*+-, +$

$/*-"+("). S&)'$ (& !&"- 7 )$ 7 )'* -)*/)*+(") (& )'* +--)'(+( "

+)-+( (& /*#)+ '# /)*(") ) (&# 7"# () )'* /*#)+ +--)'(. M'("-+* '# )

100Q 7'#"## '# ) !&"- 5+ *'"* $"*( *-)*$" 5(&)$# # )'*

+--)'(+(.

13


18/26

OPTION 2: B'#"## 5"+ *+(: U# & (& !&"- "# /*#)+ )$. A(* )" "

(& $+ () $+ 7'#"## 5"# $*"!, )' (+7'+( (& ()(+ 7'#"## 5"# $*"! " #+ +

5)(&. T& *"( + 7'#"## -&- /++7 () (& )* ) (& -+* -)5/'($ +( (& -'**(

*+( ) (&"*( () -(# /* 5". T&"# )/(") +( (&"# *+( -)!*# (& +* +$ (+* ) (& -+*,

' +$ )", (& */+"*#, (-. T& )* 5'#( /+ )* (&# "(5# *)5 &"# ) /)-(.

OPTION 3: T& )* 5+ 9-'(, (&*)'&)'( (& 7'#"## '# ) (& -+*, + +# 7(&"5# +$ (& -)*/)*+("). T& -)*/)*+(") &+# + A'() L+# 9/# +--)'(. T& )*

5'#( / + 5"+ ) *-)*$ " )*$* () $(*5" (& /*-(+ ) 7'#"## '# ;#

O/(") 1 +7)!


19/26

INTEREST

I(*#( ) $7( "# $$'-("7 & /+"$ ;-+#& 7+#"#< )* & "-'**$ ;+--*'+

7+#"#


20/26

O*# $*+#, $"!"$$#, +$ $"#(*"7'(")# )--'* & (& )*;#< "(&$*+#

'$# *)5 (& 7'#"## )* /*#)+ '#. C+*' *-)*$# ) (&# "(&$*++# 5'#( 7

5+$ +$ "! () )'* +--)'(+( &) " +)-+( (&5 () (& /*)/* ( )*(& +--)'(.

C*(+" 9/# +--)'(# #&)'$ 7 +)-+($ () (&# ( )*(& +--)'(# $' () (&/*#)+ '# -)-/( #'-& +#: ;1< >0Q ) 5+#%(*(+"5( "(& -"(#, ;2< /*#)+ '#

) + -+* & 7'#"## /+# (& ("* 7" )* ', "#'*+-, )* */+"*#, ;3< (&+( /+*( )

(*+! -)#(# *+(" () )7'#"## +5" (*+!", ;4< 9-##"! &)( )* *#(+'*+(

-&+*# )!* +$ +7)! (& "5"(# +)$ 7 (& IRS. T&# +--)'(# +* +-($ " (&

+*$ -)#" (*"# +# /*/+*$ 7 )'* +--)'(+(. C)#'( "(& )'* +--)'(+(

+7)'( (&# "(5#.

PETTY CASH

P(( -+#& 9/$"('*# )--'* & "(&* (& 7'#"## '## -+#& () /+ )*

7'#"## *+($ /'*-&+## )* (& )*% 5/) '# -+#& *)5 (&"* /)-( () /+ )*

-)5/+ *+($ 9/##. P*")$"-+, '#'+ )* 5)(&, )' +(&* ()(&* +

*-"/(# )* (&"# (/ ) #'$* 7'#"## 9/#, (+7'+( (&5, +$ *"( + -&- )* (&

9+-( +5)'( () "(&* )'*#, (& 5/) &) '#$ &"# '$#, )* () -+#&. D) )(

"-'$ +'() 9/## ;', (-.< " (& 5"+ *+( "# 7" '#$. F" *-"/(# "() + P+"$

P(( C+#& !)/, )(" (& -&- '57* +$ $+( /+"$. T& -&- #('7 -+ +)-+(

(& *"57'*#$ 9/## "() (& !+*")'# 9/# -+()*"#J &)!*, +# +5)'(# +*

*+("! #5+ )'* +--)'(+( 5+ #'#( 9/#" (&"# '$* ) &+$". W& )'

)("- ) !$)* */+(" )(, (* () ( (&5 () /+- )' ) + )/ +--)'( )* +

+*$ '/) /*")$ ) ("5 #) +# () 7 +7 () /+ (&5 7 -&- *+(&* (&+ -+#&.

RENT

R(+ ) )-, #()*+, '"/5(, )* !&"-# '#'+ (+"# + /*")$"-

-)(*+-( )* +#, &(&* )* + $+, + 5)(& () 5)(&, )* )* #!*+ +*#. G*+,

*(+ 9/$"('*# +* 9/## () (& 7'#"## )/*+(")#. N!*(&##, $/)#"(# (&+( +*

*'$+7 +* +##(# '(" "(&* *'$$ )* '#$ '/. G"! )'* +--)'(+( -)/"# ) +

+## )' &+! (&+( 9($ 7)$ + +*. Y)' $ () $(*5" +( &+( /)"( "( "# 7((*

() 7' & + *(+ 7-)5# *'( )* "# -)("')'#. S&)/ +$ -)5/+* 7)*

/'*-&+#" + -+* )* '"/5(. G((" *-)55$+(")# *)5 ) '#*# -+ +#) &/ "

-&))#" (& 7#( 7' )* )'* $)+*.

16


21/26

ROYALTY%FRANCHISE COSTS

R)+( +$ F*+-&"# -)#(# +* '#'+ $$'-($ 7 (& F*+-&"#)* +-& 5)(&

7)* 5+" /+5(. Y)'* +--)'(+( " *-)*$ "-)5 +$ # *)5 (&# */)*(#.

SUBCONTRACTORS%CONTRACT LABOR%CASUAL LABOR%INDEPENDENT

CONTRACTORS

T&# +* /+5(#, " "-'**$, $' () "$"!"$'+# )* -)*/)*+(")# &) $) )(

'+" +# 5/)#. Y)' #&)'$ )7(+" +$ !*" #)-"+ #-'*"( '57*#, )7(+" '

+$$*###, +$ / + *-)*$ ) /+5(# 5+$ () +-& $'*" (& +*. Y)'* +--)'(+(

" (& /*/+* + 10 )*5 )* +-& /*#) *-"!" 600 )* 5)*.

SUPPLIES

S'//"# ;)( )* *#+< +* + #""-+( F*+-&"# 9/#. Y)' #&)'$ /+ (&

#+# (+9 ) (&# /'*-&+## +# (&# /*)$'-(# +* -)#'5$ " (& /*)*5+- ) )'*

5/)# $'("# +( )'* -'#()5*8# )-+("). S'//"# '#$ " )'* )- " 7 -+##"$

+# + S'// E9/#. A #'// /'*-&+#$ 7 (& -)5/+ 7'( '#$ /*#)+ ;(+

&)5< #&)'$ 7 *-)*$$ " + 55) 7)), +(* () 7 (+7'+($ +$ "! () )'*

+--)'(+( )* /*)/* (* () O* D*+#. R('*# () )'* #'//"*, #'-& +# #/)"+,*) *-"!$ 5*-&+$"#, )* *-+ )("-# #&)'$ 7 $) /*)5/( +$ " (& 5+*

/*#-*"7$ 7 (& #'//"*. R(+" (& -*$"( 55) *-"/( +$ )) '/ (&+( )' *-"!

"(&* + 9-&+ ) '+ !+' )* + -&- )* (& ' +5)'( )' +* ("($ ().

TRAVEL

T*+! +$ O'()T) E(*(+"5( & #'//)*($ "(& (& /*)/*

$)-'5(+(") +* 100Q $$'-("7. K/" + ) 7)) )* + +//)"(5( 7)) ) )'*

7'#"## +-("!"("# " 5)#( )( #+("# '#(")# 7 (& I.R.S. " +5#, /+-#, $+(#, +$/'*/)# ) (& (*+! +* #(+($ (&*". A )7'#"## /*#)+ +5)'(# )* /*-(+#

$ () 7 *-)*$$ " 55) )*5 )* /*)/* +)-+(") 7 )'* +--)'(+(.

1@


22/26

USE OF HOME

U# ) &)5 $$'-(")# &+! *#(*"-(")# +$ +* *+ ) 5""5+ (+9

-)#'-#. Y)' 5+ $$'-( -*(+" +5)'(# )* + )- " (& &)5 " -*(+" #(*"-(

-)$"(")# +* 5(. C&- "(& )'* +--)'(+( )* (& +//"-+7 *'#. H)!*, (& -)#(

() / #/-"- *-)*$# +$ (& *-+/('* *'# $)# )( +**+( (& (+9 7(# $*"!$,

)( () 5(") (& &"&* *"# ) +'$"( ) 5+ #'7-( &"5# ().

UTILITY AND RENT DEPOSITS

U(""( +$ *( $/)#"(# +* +##(# ) (& 7'#"##, #"- (& -+ 7 *'$$

+( #)5 ("5 " (& '('*. S&)'$ (& '(""( -)5/+ )* +$)*$ 5+ + *'$ 7-*$"(" )'* +--)'( +(* ), (& )(" )' +--)'(+( ) (&"# &+//".

UTILITY E?PENSES

U(""( 9/## #'-& +# (/&), -(*"-"(, )* +(* /+5(# $ #/-"+

+)-+(") & (& '$*" 7" &+# #)5 /*#)+ '# 7'"( "() (& ()(+ $' +5)'(.

B'#"## )/*+(" )'( ) (& &)5 -+ $$'-( ) (&)# +5)'(# $"*-( *+(" () (&

7'#"##, #'-& +# ) $"#(+- -&+*# )* 7'#"## /'*/)## )* -(*"-"( '#$ ) " (&

)- +*+ ;'#'+ ()) 5""5+ () &+! + (+9 -)#'-


23/26

CORPORATE STOCK

E+-& #(+( +'(&)*"# + 5+9"5'5 '57* ) #&+*# )* + 5""5'5 . U##

)'* +(()* *-)55$# )(&*"#, (&"# *"(* #'#(# (& "-)*/)*+($ +// )* (&5+9"5'5. T& '57* ) #&+*# ""("+ "##'$ )* +(* "##'$ $ () 7 $"#-'##$ "(&

)'* +(()* )* +--)'(+( 7-+'# ) (& !+*"+7# "!)!$. B #'* () /*)/* -)5/(

(& #()- -*("-+(# +# /'*-&+#$. Y)'* +(()* )* +--)'(+( -+ +##"#( " (&"#, "

-##+*. W&(&* () &+! P***$ S()- )* T*+#'* S()- +* 7#( ( () )'* +(()*

+$ +--)'(+( +( #)5 +(* $+(.

1


24/26

VII. DOCUMENTATION

I -)-'#") )' $ #)5 "$ ) $)-'5(+(") ;/+*) *-)*$#, 7"#, *-"/(#, )(#,

#-&$'#, +*5(#, "!)"-#, (-.< '$*"" !* 7'#"## $$'-("). Y)' $) )(

$ #'//)*( $)-'5(+(") )* D*+# )* D"#(*"7'(") #"- "(&* +-(# 9/##. A

*-"/(# ) 5)"# "# -)#"$*$ I-)5 '## )' &+! !"$- #'7#(+("+(" )(&*"#.

20


25/26

VIII. HOW TO FAIL IN BUSINESS

P"(+# () +(-& )'( )* " 7'#"## '#'+ #(+*( "(& )( /+" (+9# (&+( +*

$', (&'# "-'**" /+("# +$ "(*#( (&+( -)'$ +#" &+! 7 +!)"$$ " +

'+"$ +--)'(" #*!"- * 7" '#$. T&* "# + )$ #+" " 7'#"##

*+*$" (+9# N!* 7)**) *)5 U- S+5 T& I.R.S $)# )( 5+ +

9-/(")#, &(&* )' "($$ () +!)"$ /+" (+9#, ")-( )!*))$

/+5(, )* '#( #"5/ $"$8( ) (& +, (& " +#### /+("# +$ "(*#(

"(& . H"* + +--)'(+( +* ).

P+ &+( (& )7 "# )*(&. N!* /+ 5)* (&+ )' #&)'$, '#( 7-+'# #)5)

# (&"# "( "# )*(& 5)*.

D) )( # )* ## (&+ "( -)#( )'. T&* "# (& )$ #()* ) (& -+* $+*#&"/

)* (&+( #5$ () 7 )#" 5). H"# +--)'(+( -+5 () &"5 +$ #+"$, S"*,

)' +* #" (& -+*# )* ## (&+ /+"$ )* (&5 T& )* (&)'&( )* + 7*"

("5 +$ (& */"$, Y# +*, 7'( $)( )**, " 5+ "( '/ ) !)'5

S5# " + )7*+"* 7'( #+$ 5+ /)/ (&" +$ $) '#( (&+(. T& (& )

)'( ) 7'#"##.

D) )( )*( )'* *+"#"# A# )' *) *557* (& -'#()5*# (&+( 7"!$ "

)' +$ &/$ ( )' #(+*($. K/ (&5 &+//.

21


26/26

I?. HOW TO SUCCEED IN BUSINESS

D!)/ )* &+! + #", (+(, /*)$'-(, #*!"- )* -)57"+(") ) (&# (&+( 9-$#

(&+( ) )'* -"( )* -'#()5*.

I )' $ + )- ;#()*< *#+*-& )'* )-+ +*+ )* + #'"(+7 )-+("), ) &"-&

)*#: ;+< + -+ +$ +((*+-("! #()* ;)-< !"*)5(, ;7< +# )* )'*

-"(#%-'#()5*# () (*, /+*, +$ *##, ;-< + +$)*$ &) 5+"(+"#, /*)5)(#,

+$ &+# $*+" /)*, ;$< + *(+ (&+( +)# )'* -+#& ) () "! )' +

$#"*+7 " #(.

P*)5)( +$ +$!*("# )'* 7'#"## 100Q ) )'* +" ("5. T&"# 5+# (&+( "

)' +* )" /*#)+ ("5 )* &+(!* *+#)# +$ + 7'#"## "$+ (*# )'*

5"$, (+ (& ("5 () *"( "( $) +$ 7 #'* () +(* 9/+$ ) "( "(& /*)# +$

-)# '(" + -)'*# ) +-(") "# "(&* "#("('($ )* *-($. D"#-'## )* *#+*-& )'*

"$+# "(& )$+7 +$ *-/("! /)/ $) )( 9/-( * +$!"- 7'( #

(&)# &) +* 5)#( "(*#($ " )'* #'--## *+(&* (&+ (&"*#. L( )(&*# )

)' +* " 7'#"## "(&)'( 7" )7)9")'# +7)'( "(.

K/ *" )'* -)(+-(# "(& )'* -"(#%-'#()5*# " + !+*"( ) +#. G"!

(&5 )'* 7#( +( + ("5#. R$) )* */+- + $-("! /*)$'-(%#*!"- "(&)'(

-&+* " + *+-")'# +.

R"!#( )'* ("5 +$ 5) "() (& 7'#"## 7 7'" '"/5(, /*)$'-(#,

)* #*!"-#, +$ /+*("-'+* '/$+( )'* 7'#"## )$.

L( )'* -"(#%-'#()5*#%/*)#/-(# (&+( )' +( () #*! (&5 5)* (&+

+(&" #.

A# )' -+ # "( (+# +( +#( () 5)* #(/# () #'--$ (&+ () +". TMM.

franchise owner’s guide to bookkeeping 2012

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