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New Zealand Master Bookkeepers Guide, 4th Edition

New Zealand Master Bookkeepers Guide, 4th Edition

  • 作者:
  • 出版商: CCH New Zealand
  • ISBN: 9781775474890
  • 出版时间 November 2023
  • 规格: Paperback
  • 适应领域: New Zealand ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥874.00

¥847.78 Save ¥26.22 (3%)

发货时间:大约 3 weeks
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  • 描述 
  • 大纲 
  • 详细

    This practical guide covers not only bookkeeping essentials but also a range of accounting and taxation issues that tax agents, bookkeepers, accountants and business owners need to be aware of when dealing with their clients. It has a very practical approach, with numerous worked examples, diagrams, checklists, tables and FAQs.

    Topics covered include:

    • an overview of basic bookkeeping and accounting principles
    • how to prepare a set of financial statements for clients
    • key taxation principles that bookkeepers need to be aware of, including income tax, GST, and FBT
    • guidance on the practicalities of payroll and KiwiSaver
    • comprehensive examples of how to prepare a GST return under both the invoice and payment basis.

         

    A list of commonly asked questions is included at the end of each chapter.  The 4th edition has been updated for important changes including accounting for leases, new taxable supply information requirements for GST, and the pooled alternate rate method for calculating FBT. Also included is coverage of working from home and telecommunication allowances and the interest limitation rules for residential rental properties. This edition has also been updated for changes to all rates including personal tax rates, ACC levies, ESCT, FBT, prescribed rates of interest, kilometre rates, square metre rates, and KiwiSaver contribution rates.

  • Chapter 1 — Introduction to bookkeeping
    Chapter 2 — Recording transactions
    Chapter 3 — Adjusting entries and the preparation of the financial statements
    Chapter 4 — Accounting for GST and completing the GST return
    Chapter 5 — Accounting for cash, debtors and creditors
    Chapter 6 — Accounting and taxation consequences of inventory
    Chapter 7 — Accounting for non-current assets
    Chapter 8 — Financial statement analysis
    Chapter 9 — Calculating income tax
    Chapter 10 — Understanding GST
    Chapter 11 — Depreciation for taxation purposes
    Chapter 12 — Payroll and KiwiSaver
    Chapter 13 — Understanding fringe benefit tax
    Chapter 14 — Resources and checklists

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