{"id":647,"date":"2022-02-16T12:06:44","date_gmt":"2022-02-16T12:06:44","guid":{"rendered":"https:\/\/dia-eg.com\/?p=647"},"modified":"2023-04-17T12:06:18","modified_gmt":"2023-04-17T12:06:18","slug":"what-is-bookkeeping-learn-to-manage-your-ecommerce","status":"publish","type":"post","link":"https:\/\/dia-eg.com\/index.php\/2022\/02\/16\/what-is-bookkeeping-learn-to-manage-your-ecommerce\/","title":{"rendered":"What is Bookkeeping? Learn to Manage Your Ecommerce Stores Books 2023"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">What Is a Subsidiary Inventory Ledger?<\/a><\/li>\n<li><a href=\"#toc-1\">Which retail accounting software is right for you?<\/a><\/li>\n<li><a href=\"#toc-2\">Income<\/a><\/li>\n<li><a href=\"#toc-3\">Manual Accounting System: Definition, Advantages &#038; Disadvantages<\/a><\/li>\n<li><a href=\"#toc-4\">Sage50 Cloud<\/a><\/li>\n<li><a href=\"#toc-6\">Step 5: Maintain a balanced set of books<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"256px\" alt=\"typical retail manual accounting records\"\/><\/p>\n<p>But our editorial integrity ensures our experts\u2019 opinions aren\u2019t influenced by compensation. Most office suites (such as Microsoft Office or OpenOffice.org) contain a number of invoice templates that may be used as a starting point to design your own sales invoice. And a quick \u201csales invoice\u201d Google search will surface free templates on a number of websites. Serving legal professionals in law firms, General Counsel offices and corporate legal departments with data-driven decision-making tools. We streamline legal and regulatory research, analysis, and workflows to drive value to organizations, ensuring more transparent, just and safe societies. Try Synder today for free or schedule a demo to learn more about how our software can help you achieve your accounting goals.<\/p>\n<ul>\n<li>It is believed that this method of accounting gives a more accurate picture of a company\u2019s finances.<\/li>\n<li>Many business owners opt for automated systems, but there are still some that prefer to use manual systems.<\/li>\n<li>Imagine you owned a small business that had just purchased a new cell phone.<\/li>\n<li>The manual accounting system is the practice of keeping financial records without the aid of a computer system and accounting software.<\/li>\n<li>You should do a manual inventory count at least once a year to keep your records in order, though it may be wise to count monthly and adjust your records accordingly.<\/li>\n<li>Your program will probably have some type of sales and cash receipts journal, but may allow you to customize it based on your type of business.<\/li>\n<\/ul>\n<p>David Ingram has written for multiple publications since 2009, including &#8220;The Houston Chronicle&#8221; and online at Business.com. As a small-business owner, Ingram regularly confronts modern issues in management, marketing, finance and business law. Retail accounting assumes a constant markup, so when you run promotions, retail accounting can quickly become inaccurate.<\/p>\n<h2 id=\"toc-0\">What Is a Subsidiary Inventory Ledger?<\/h2>\n<p>While you can store paper copies in file cabinets, tracking invoices digitally makes much more sense. Fanya Becker is a Synder expert with sound experience in consulting various clients on automation solutions. First-in, first-out is a method  used to count ending inventory costs that focus on cost flow. The FIFO method assumes that the inventory purchase costs will also be recognized first. The value of your total inventory will decrease when using this process.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"254px\" alt=\"typical retail manual accounting records\"\/><\/p>\n<p>Learn the different ways to record your accounting transactions and why it\u2019s important. Whether your operate your business as a sole proprietorship, partnership, or corporation, always keep your personal transactions separate from your business transactions in your accounting software. Using business funds to pay for personal expenditures complicates your recordkeeping and can lead to serious tax problems.<\/p>\n<h2 id=\"toc-1\">Which retail accounting software is right for you?<\/h2>\n<p>A COA shows you all of the money going into your business as well as all of the money going out. Modified cash-basis, or hybrid accounting, is a mixture of accrual and cash-basis accounting. Like the cash-basis method, you record income when you receive it, and record an expense when you make  a payment. One won&#8217;t be able to seek help from clients or proprietary resources if they utilize an inefficient manual accounting method.<\/p>\n<div style='border: grey solid 1px;padding: 15px;'>\n<h3>Escaping the Data Swamp: Remarks before the RegTech 2023 Data &#8230; &#8211; SEC.gov<\/h3>\n<p>Escaping the Data Swamp: Remarks before the RegTech 2023 Data &#8230;.<\/p>\n<p>Posted: Tue, 11 Apr 2023 18:33:37 GMT [<a href='https:\/\/news.google.com\/rss\/articles\/CBMiQWh0dHBzOi8vd3d3LnNlYy5nb3YvbmV3cy9zcGVlY2gvcGVpcmNlLXJlbWFya3MtZGF0YS1zdW1taXQtMDQxMTIz0gEA?oc=5' rel=\"nofollow\">source<\/a>]<\/p>\n<\/div>\n<p>The sales journal only stores receivables; this means that sales made in cash are not recorded in it. A sale made in cash would instead be recorded in the cash receipts journal. In short, the information stored in this journal is a summary of the invoices issued to customers. With this type of system, a food truck will likely have a Square Stand (a tablet-based POS), a cash drawer, and printers. The information input into the Square Stand is stored on Square servers using the cloud and is accessible by the company via an online dashboard.<\/p>\n<h2 id=\"toc-2\">Income<\/h2>\n<p>They are often &#8220;single entry&#8221; systems, meaning you enter each transaction only once. As such, there is no automatic check and balance system like that used in computer programs (like Quicken &#8212; or in more formal double entry bookkeeping systems. When the invoice is paid, the amount is recorded as a debit to the accounts payable account; thus, lowering the credit balance.<\/p>\n<p>Ultimately, this knowledge facilitates smarter decisions about how to allocate your money and grow your company. Whatever the case may be, there is a lot to be gained from regular reconciliation. By doing so, you not only safeguard your business against bigger problems in the future, but you will have a much clearer understanding of the financial health of <a href=\"https:\/\/www.projectpractical.com\/accounting-in-retail-inventory-management-primary-considerations\/\">retail accounting<\/a> your business. By performing reconciliation, you can quickly identify any unwanted transactions and challenge unauthorized actions with the full facts in hand. With reconciliation, you protect yourself against this problem and ensure you can always pay your bills on time. To determine when and in what quantities to purchase additional inventory items.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content What Is a Subsidiary Inventory Ledger? Which retail accounting software is right for you? Income Manual Accounting System: Definition, Advantages &#038; Disadvantages Sage50 Cloud Step 5: Maintain a balanced set of books But our editorial integrity ensures our experts\u2019 opinions aren\u2019t influenced by compensation. Most office suites (such as Microsoft Office or OpenOffice.org) contain &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/dia-eg.com\/index.php\/2022\/02\/16\/what-is-bookkeeping-learn-to-manage-your-ecommerce\/\"> <span class=\"screen-reader-text\">What is Bookkeeping? Learn to Manage Your Ecommerce Stores Books 2023<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-647","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/posts\/647","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/comments?post=647"}],"version-history":[{"count":1,"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/posts\/647\/revisions"}],"predecessor-version":[{"id":648,"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/posts\/647\/revisions\/648"}],"wp:attachment":[{"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/media?parent=647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/categories?post=647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/tags?post=647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}