Categories
Comptabilite

La comptabilité a une fonction de base

La comptabilité a une fonction de base Cabinet Comptable AngersLa comptabilité a une fonction de base : “faciliter l’administration de l’activité économique”, comme le definit le professeur de comptabilité de l’Université du Michigan William Paton . Cette fonction comporte deux phases étroitement liées: 1) mesurer et rassembler les données économiques; et 2 ) communiquer les résultats de ce processus aux parties intéressées. “

À titre d’exemple, les comptables d’une entreprise mesurent périodiquement le résultat d’un mois,

d’un trimestre ou d’un exercice et publient ces résultats dans un état des profits et pertes appelé état des résultats. Ces états comprennent des éléments tels que les comptes débiteurs (ce qui est dû à l’entreprise) et les comptes créditeurs (ce que l’entreprise doit). Cela peut aussi devenir assez compliqué avec des sujets comme les bénéfices non répartis et l’amortissement accéléré. Ceci aux niveaux supérieurs de comptabilité et dans l’organisation.

Cependant, une grande partie de la comptabilité concerne également la comptabilité de base. Il s’agit du processus qui enregistre chaque transaction; chaque facture payée, chaque centime dû, chaque euro et cent dépensé et accumulé.

Mais les propriétaires de l’entreprise,

qui peuvent être des propriétaires individuels ou des millions d’actionnaires, sont les plus concernés par les résumés de ces transactions, contenus dans les états financiers. Les états financiers résument les actifs d’une entreprise. La valeur d’un actif est ce qu’il a coûté lors de sa première acquisition. Les états financiers enregistrent également les sources des actifs. Certains actifs prennent la forme de prêts qui doivent être remboursés. Les bénéfices sont également un atout pour l’entreprise.

Dans ce qu’on appelle la comptabilité en partie double, les passifs sont également rassemblés. De toute évidence, une entreprise veut afficher un montant plus élevé d’actifs pour compenser les passifs et réaliser un bénéfice. La gestion de ces deux éléments est l’essence même de la comptabilité.

Il existe un système unique pour faire tout cela ; chaque entreprise ou individu ne peut pas concevoir son propre système de comptabilité; le résultat serait le chaos !

Cet article “La comptabilité a une fonction de base” a été proposé gracieusement par Cabinet Comptable Angers

Categories
Accounting

Automobile Tax Expenses

Automobile Tax Expenses ExpertComptable-Toulon.comAutomobile Tax Expenses : if you use a vehicle for conducting business, you can deduct certain automobile tax expenses from your tax bill. This is true even if you use the vehicle for personal and business needs.

Automobile Tax Expenses

The powers that be have historically written sections into the tax code promoting business activities. One of the traditional write-offs has always been the expenses associated with using a vehicle for business purposes.

The simplest automobile tax expense situation is one in which a vehicle is used entirely for business. For example, if you have a van used for a delivery service and nothing personal, all expenses associated with the van can be written off. This is known as the exclusive use situation. For many small businesses, however, a vehicle will be used for both personal and business reasons.

Where you use a vehicle for both personal and business reasons,

you can only deduct the automobile expenses associated with the business use. Keep in mind that driving to and from work is not considered business mileage, while driving from an office to meet a client is considered business mileage.

There are two methods for determining deductible automobile tax expenses. The first is a simple calculation known as the standard mileage deduction. The second is the actual expenses method. You can choose whichever deduction provides you with the biggest deduction unless you lease the car. With a lease, you must use the standard mileage deduction.

The standard mileage rate deduction is a calculation wherein you multiply your total business mileage for the year by a figure provided by the IRS. For the first eight months of 2005, the figure provided by the IRS is 40.5 cents per mile. For the last four months of 2005, the figure has been bumped up to 48.5 cents to reflect high gas prices.

The actual cost expense option is exactly what it sounds like.

It is the actual cost associated with using the vehicle for tax purposes for a particular tax year. Automobile tax expenses will include gas, tires, repairs, oil changes, registration costs, licensing, insurance and so on. In many cases, the actual expense deduction will end up being larger than the standard mileage deduction.

Regardless of the method you choose, you must document the automobile tax expenses. This means keeping a mileage book and receipts of anything you intend to deduct.

This post “Automobile Tax Expenses” was kindly provided by Expert Comptable Toulon

Categories
Landscaping

Benefit from the Expertise of a Landscaping Contractor

 

Benefit from Expertise of a Landscaping Contractor landscapercleveland.com

Benefit from the Expertise of a Landscaping Contractor : for the ultimate in landscape design and beauty, hire a landscaping  contractor. Licensed landscaping contractors are masters at  enhancing the landscape’s visual appeal, building functional landscape features, and correcting flaws in the landscape – increasing the market value of the home.

Busy homeowners who care about the external appearance of their home as much as they do the interior can turn to a landscaping contractor for design ideas and to handle outdoor projects.

A licensed landscape contractor has been specially trained to meet all landscaping needs – whether for service purposes or cosmetic. Everything from driveways, patios, and decks; to grading the yard, and complete landscape design. Garden ponds enhanced by a pond bridge, wooden “playscapes” for children, walkthrough gardens, and placement and selection of trees, shrubs, and other flora to balance the yard and enhance visual appeal.

The Benefits Offered by a Landscaping Contractor

Like other qualified professionals, different landscape contractors will have specific areas of experience and expertise. For instance, hire an experienced landscape lighting contractor to install outdoor lighting features. They are knowledgeable about different types of landscape lighting, and when and how to use each for maximum benefit.

Few homeowners are savvy as to the best way to enhance landscape features using contour lighting, uplighting, grazing, moonlighting, or backlighting techniques. A licensed landscape contractor, however, knows how to exploit the benefits of these type lighting features.

Landscaping Tips

If spare time is a problem, hire a landscaping contractor with experience designing easy-care landscapes, greatly reducing upkeep efforts. Mower-friendly lawns devoid of grass peninsulas and islands that slow down mowing, and require lots of turning and maneuvering.
Opt for a low water landscape design using drought-tolerant plants and ground cover to conserve water and decrease maintenance needs.

Small yards can be made to look larger using the expertise of a landscape contractor designer familiar with the “forcing the perspective” technique. Angling plants toward each other, extending to the rear of the landscape. Making the yard look longer and more spacious, while adding visual interest and enhanced beauty.

The Right Landscaping Contractor for the Right Job

A qualified contractor with a landscaping contractor license can increase the external beauty of a home, correct landscape problems, and bring balance to the yard – increasing real estate market value of the home. Select the right contractor for the right job.

Some are more experienced with correcting landscape flaws and the use of flora enhancements to beautify and balance to the yard. The expertise of another landscaping contractor might be concrete driveways, walkways, and custom edging the landscape perimeter.

A construction contractor landscaping expert might be best for building a raised deck, split-level patio, or a number of other functional outdoor projects.

Word of mount referrals, local licensing authorities, and Internet resources such as www.handycanadian.com are your best resources for finding a qualified landscaping contractor in your area.

Carefully selecting a qualified landscaping contractor ensures outdoor feature success, adding to the appearance and value of your home.

This post Benefit from the Expertise of a Landscaping Contractor has kindly been provided by Landscaper Cleveland, one of the best landscaping companies Cleveland Ohio