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Become a Certified BAS Agent

If you are a bookkeeper in Australia, then you should consider becoming a certified BAS agent. We will get to the nuts and bolts in a minute but for now let’s look at the opportunities that are...

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Posting to Ledgers Example Ledger Posts

‘Posting’ is the term used to describe the entering information from the journals into ledger accounts. Before posting an entry a decision must be made about whether it should be entered as a debit or...

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Bookkeeping for Small Business – Posting to Ledgers

‘Posting’ is the term used to describe entering information from the journals into ledger accounts. Before posting an entry a decision must be made about whether it should be entered as a debit or a...

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Bookkeeping for Business – General Journal Entries

The general journal is used to record transactions which do not fit the requirements of the specialist journals such as the cash receipts journal, the cash payments journal, the sales journal and the...

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Bookkeeping for Small Business – Holiday Pay

Holiday Pay The calculation of the PAYG withholding for an employee taking annual leave depends on the method by which the employees choose to be paid whilst on leave. When the employee chooses to be...

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Bookkeeping for Business – Subsidiary Ledgers and Control Accounts

“Imagine that a business has 2 000 clients to whom it offers a credit facility. In other words, it could have up to 2 000 debtors at any one time. This would mean up to 2 000 individual debtors’...

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Bookkeeping for Business – Contra Entries

Contra Entries When a company deals with an entity who is both a debtor and creditor they may choose to only pay the balance of the accounts. Payment will be made by the party who owes the most money...

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