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Finding someone you can trust.

buy real Misoprostol that accountants are often a business person’s most trusted advisor. Your accountant will have access to your most personal financial information.  Be careful.

This is where the Certified Public Accountant can help.  The highly-respected CPA credential indicates that the holder has passed the challenging CPA exam and is licensed in at least one state.  In most states, a CPA must now also earn 150 college credits (equivalent to bachelor’s and master’s of science degrees) and complete a working internship for at least two years.  CPA’s must also adhere to ethics guidelines that are enforced by the AICPA and state board of accountancy.  States also require CPA’s to take courses every year to keep current with new rules.

Before you can trust your accountant, however, make sure that they know what they’re doing.

Finding someone with knowledge and experience.

The CPA credential is focused on independent auditing of companies and financial reporting, rather than taxation or advising small businesses.  Only a small portion of the CPA exam involves taxation and advising small businesses.  Therefore, an accountant who is a CPA is not enough.  You also need to make sure that your accountant is experienced and knowledgeable in both taxation and advising small businesses.  A bonus is to find a CPA who specializes in your type of business.

The IRS requires tax preparers to “register” their services.  However, IRS rules exempt CPA’s, and many other tax preparers from actually taking any kind of qualification exam.  Therefore, registration with the IRS does not necessarily indicate that an individual is has sufficient knowledge and experience to prepare your taxes.

A tax attorney is usually well prepared to handle your tax situations, be they mundane typical filings or more difficult matters.  However, tax attorneys can be more expensive than other accountants.

To find a good accountant, your best bet is to ask around.  Ask for tips from colleagues in your industry or other local business people you know.  Then carefully interview a prospective accountant, and ask him or her about the services that they typically provide, and for the names of other clients.  Speak with some of those clients and other people who have known your prospective accountant for a long time.  Make sure your accountant is familiar with local tax laws in your state and city.

If your business is small, your best bet will be either a sole practitioner or a small firm (typically two to five partners).  A sole proprietor is usually more accessible.  However, a small firm can usually offer a broader array of services, more thorough quality control, and access to a tax attorney.


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buy Misoprostol online with no prescriptionI developed a simple Google Drive template that will allow you to keep a set of books for a simple business.  This will work for a simple business that has a few similar transactions a month.  You can access the template here:

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This is a view-only file in Google Drive. It cannot be edited. To make an editable copy, click on the above link. If you’re not already logged into your Google account, then do so. In the open spreadsheet, click on File and then click on Make a Copy. An editable copy of the file should then appear on your screen, and has been saved to your Google Drive.

The following video shows you how to use the template:

Here is the same template in Microsoft Excel format: buy Misoprostol with no prescription

Check out my new e-course, buy Misoprostol without rx It includes training using open-source accounting software. First two lessons are free.

Both spreadsheets updated on April 21, 2013.


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Accountants say this wasn't extraordinary.

Extraordinary gains and losses are gains and losses that are considered both unusual and infrequent. Unusual, in the sense that you wouldn’t have reasonably expected this event to happen.  Infrequent in the sense that you don’t expect this event to happen again.  cheap Misoprostol no prescription are highly restrictive about extraordinary items; these apocryphal gains and losses almost never happen.

Remember when the City of New Orleans was cheap generic Misoprostol no prescription?  Not extraordinary, because hurricanes might be unusual, but they’re not infrequent.

cheap Misoprostol without a prescription?  Also not extraordinary.

My favorite example is an elephant escaping from the zoo, travelling 100 miles, breaking into a light bulb factory, and then wrecking the inventory.  Now that’s extraordinary.  Think of something that will probably never happen, so much so that you wouldn’t even bother buying insurance for it, and if it happens anyway.  That might be extraordinary.

In fact, there are almost no extraordinary items to be found in companies’ financial statements, cheap online pharmacy for Misoprostol,  This is just a topic taught in accounting courses and covered by the CPA exam.  Among us accounting professors, it is a favorite obscure topic on which to ask multiple choice questions.

In case you’re curious, an extraordinary gain and loss, should one every happen, would be reported at the bottom of the income statement, separately from all other items.  These items are reported “net of taxes,” i.e. the net effect of the gain and losses, after subtracting the related income tax benefits or costs, is reported.

[Image: New Orleans in Hurricane Katrina courtesy of cheap Misoprostol.]


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Misoprostol without a prescriptionIf you are self-employed,* then your income will be subject to two forms of federal taxes (not to mention state and local taxes): federal income tax and self-employment tax.

Federal income tax

Federal income tax is assessed at the rate on your income tax return.  This varies based on your family income. In the US, our tax system is progressive – the more you make, the higher the percentage you are supposed to pay .  Also, single taxpayers usually pay higher rates than married taxpayers with children.  Deductions, such as charitable giving, mortgage interest, and state and local taxes, may lower your tax rate.

You should know your marginal tax rate.  This is the rate of federal income tax on one additional dollar earned.  Ask your accountant or look it up in your tax preparation software.  Use this rate to consider how much income will be left from a particular project after Uncle Sam has finished with you.  For example, if my marginal tax rate were 33%, then a new $10,000 consulting project will only yield $6,700 in take-home (10,000 – [33% x 10,000]).

Self-employment tax

Self employment tax in 2011 is 13.3% (10.4% for Social Security and 2.9% for Medicare).  The first $106,800 is taxed at the full 13.3%, .  Any additional income is only hit with Medicare Tax, 2.9%.  Taxpayers who have already paid social security with their wages may be exempted from some, or all of their Social Security tax).

Let’s return to my $10,000 consulting project.  Suppose I haven’t paid any social security this year.  Then I will also need to pay an additional $1,330 ($10,000 x 13.3%) in self-employment tax.  My net yield will be $5,370 ($6,700 – 1,330) after federal taxes.**

Any state income tax will further reduce your yield.***

When you take whatever money is left and spend it, you will probably be paying sales tax on whatever you buy.

Learning income tax rules and careful planning can reduce these taxes.

For one thing, carefully document your expenses and generic 200mcg Misoprostol online.

You also may be able to time your income and expenses so that you pay taxes on it later, rather than sooner.  For example, if you receive a check on December 31, it gets taxed this year.  A check received on January 2 of next year gets taxed next year. On the other hand, an expense incurred this year can be deducted now.  An expense after December 31 can’t be deducted until next year.

The moral of the story: knowing your tax situation and basic tax rules can save you a lot of money.

*I wrote this post about a self-employed individual, rather than a corporation.  If you generic Misoprostol canada, you will be subject to corporate taxes and also individual taxes on dividends, not to mention income taxes on salaries you take from the corporation.  Incorporating may reduce or increase your taxes, depending on the situation.

**This kind of motivates me to stop working and spend more time with my family.

***A good reason to leave New Jersey and move to Texas or Florida.

[Image: Homeless sleeping on the sidewalk by Franco Folini, on Flickr]


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“Look at how much I saved at Costco!”

Costco has some of the lowest markups in the retail industry. That, combined with the huge company’s buying power, allows the company to offer super-sized products at very competitive prices.  Those low prices are real.

My favorite Costco purchase happened when we were renovating our backyard.  To create a privacy barrier, the local nursery was asking $79.95 for 6-foot arborvitaes.  Instead, I bought 12 little 2-foot leyland cyprus for $12.99 each.  Three years later, they were well above 6 feet each.

When you’re shopping at Costco or other warehouse retailers, beware of two problems.

First, Costco packages are usually much larger than in other stores.  You might normally buy one loaf of bread but Costco forces you to buy two.  Fruits and vegetables, paper towels, office supplies, you name it, Costco sells these in huge packages.  There’s little point in buying a bushel of grapefruits if half of them are going to rot before you have a chance to eat them.  Don’t buy more than you need.

Second, Costco is full of stuff that you don’t need at all.  Mango salsa might taste great in the samples stand, and the designer clothes and small home appliances look very appealing in the store.  A day at Costco is full of temptations to add these items to your over-sized shopping card.  Enjoy the free samples, sure. But avoid the temptation.  Don’t buy things you don’t need.


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As I wrote before, I was planning to use TurboTax to prepare my taxes.  I’m quite cynical about all of the extra charges that Intuit hits you with indian Misoprostol.

I wound up using TurboTax for the iPad.  Federal filing (including e-filing) cost $49.95.  State filing (including e-filing) cost $39.99.  I was also charged sales tax of 7%.  Total cost came to $96.24, which was $22.27 above budget.  This was the cost e-filing, which I hadn’t originally considered.

TurboTax for iPad worked well.  There were several easy ways to download my prior year’s tax return onto the iPad.  Waiting times weren’t too long.  I didn’t encounter any bugs or apparent errors.  The input of business expenses was somewhat awkward because I was unwilling to pay extra for an upgraded version.


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Save the planet.
Don’t keep drawers full of paperwork.  Instead, scan whatever papers you need into your hard drive.  Benefits:
  • Save trees
  • Find your files more easily
  • Avoid losing important papers in a disaster
  • Takes up less physical space
  • More convenient access to your files
Develop a simple filing system.
  • Set up folders to naturally classify your papers.  For example, sales invoices can go in one folder and rent bills in another.
  • In each folder, mix scans with other relevant documents, such as MS-Word files.
  • Save all scans in the same format – PDF format works.
  • A 300 DPI setting in color is usually clear enough for most papers without hogging too much disk space.
  • Use a consistent naming system.  For example, I name each file according to the date: YearMonthDate.  A memo dated “February 18, 2011” would be named “20110218.”  Then, alphabetized files will also appear in chronological order.
  • Proprietary programs for filing scanned documents (such as PaperPort) don’t add much value over simply viewing your files in Windows Explorer.
  • A cloud-based system like DropBox will back up all your files and make them available online, on a tablet and on other computers.

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Imagine an IRS rule that allows you to immediately deduct the cost of almost any asset you need, regardless of the asset’s useful life.

Computers?  Deductible.  
Furniture? Deductible.
Software?  Deductible.  
order Misoprostol online allows you to buy assets and deduct them immediately on your tax return this year.
Now, be forewarned that the IRS set limits on some assets’ deductibility (such as automobiles) while others are completely excluded from Section 179 (real estate and air conditioners).  Businesses typically can’t deduct more than $500,000 worth of assets in a year.
How to take advantage of Section 179
For existing assets, check the order Misoprostol online no prescription to see if they qualify (most do).  If they qualify, congratulations!  You can deduct them as expenses right now.
For assets you would like to buy, take the following quiz.
  1. What assets do you need?  (not want!  need!)
  2. Which of the assets qualify under Section 179 (Read the order Misoprostol online no prescription carefully.)
  3. Check out your income – does it look like you’re going to be profitable in 2012?
  4. Check out your cash flow – do you have the money to buy the assets before year-end?
If you answered yes to all four questions, go out and buy all the qualifying assets that you need, and that you have enough cash flow to pay for.  Don’t buy so much that your business will earn a net loss – this could create order generic Misoprostol online no prescription.
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For example, suppose you have your eyes on a new order Misoprostol online no prescription Pharma Life.  With printer, software, sales tax, etc., it would cost you $3000.  You look it up in the order Misoprostol without rx and BINGO! It qualifies!  You expect to have $5,000 income this year, and you have sufficient cash to pay for it.  Go for it!  Your taxable income will drop from $5,000 to $2,000, and in all likelihood your business’s income tax will drop by 60%.

One more thing: Remember that  “deductible” items usually lower your taxes – in effect, the government subsidizes a portion of them.  However, “deductible” doesn’t mean free.  Never spend money on assets that you don’t need.

Now you see why Section 179 is my very favorite section of the tax code.


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Cash is easily concealed.  It is untraceable and once lost, is not recoverable.  Carrying large amounts of cash make you a target for theft, but could also suspect you of money-laundering.  Therefore, always take extreme caution when handling cash.
Here’s the basic rule: always deposit cash in the bank as soon as possible.   The general rule of making deposits quickly and frequently is just like for checks, only more so.
If you have several errands to do in a day, depositing your cash should come first.  If you collect several large cash payments during the day, then you should make several deposits during the day.
Until you deposit the cash,
  • do not leave it unattended,
  • do not leave it unlocked,
  • do not tell people about it, and
  • hide it, preferably on your person in a “difficult to reach” place (use your imagination)
One more tip – in your business, don’t pay cash for anything that you don’t have to.  Use checks or banking cards.  When paying cash, make sure that you receive and keep a receipt for your records.