Forty percent of small business ownersagree that bookkeeping (the process of recording transactions) and taxes are the worst part of the job. Although it might be taxing (no pun intended!), bookkeeping is a key part of business. But, that doesn’t mean you have to make things unnecessarily difficult. For simple bookkeeping, you may consider using the cash method of accounting.

According to the IRS,大多数个人和许多小型企业都使用现金基础会计方法。你是其中之一吗？请继续阅读三个简单的会计簿记考虑因素。

Interested in simple bookkeeping? Take these 4 steps first

In order from easiest to most difficult, here are the three primary accounting methods you can choose from:

1. Cash-basis accounting
2. Hybrid (modified cash-basis) accounting
3. Accrual accounting

If you want basic small business bookkeeping, you may jump at the chance to use the cash-basis method. But before you do, you need to take the following four steps.

1. Familiarize yourself with each accounting method

First things first: Understand the basics of the cash-basis, accrual, and hybrid accounting methods to compare your options.

Cash-basis accounting:The cash-basis method is the easiest method to understand and use. After all, it’s the method we all use for our personal finances.

Under this accounting method, you must record income when you receive it and record expenses when you pay bills. Only use cash accounts when using this accounting method.

应计会计：Under the accrual accounting method, you record income and expenses when a transaction takes place, even if money doesn’t physically change hands. As a result, you get a more accurate picture of your business’s全部的finances.

但是，应计会计方法是三种中最复杂的。您必须使用更多高级帐户，例如应付帐款，库存和长期负债。

混合会计：The修改后的现金基础accounting method combines cash-basis and accrual accounting. You can use accounts from both cash and accrual basis.

Because tax rules generally require you to account for inventory using the accrual method, you might use the accrual method’s inventory account and the cash method’s cash accounts for everything else.

2. Weigh advantages and disadvantages

在选择小型企业简单簿记的道路之前，请考虑现金基础会计的利弊。

看看现金基础会计的以下优势：

1. 便于使用：时间不足？与应计和混合动力车相比，现金基础会计的学习曲线要​​小得多。可以跟踪的帐户和详细信息更少。
2. 向您展示手头的现金：Because cash-basis accounting only deals with money when you physically receive or pay it, you can easily see how much cash you have on hand.
3. There’s a potential tax advantage:您可以通过加快您物理支付的费用和物理收到的钱来降低一年中的纳税责任。

Take a look at the following disadvantages of cash-basis accounting:

1. It’s not GAAP compliant:Cash-basis accounting isn’t acceptable under the generally accepted accounting principles (GAAP). Public companies must follow GAAP. If your business is not public, you can choose to follow GAAP.
2. Financial statements may show you an incomplete picture:现金基础会计向您展示您手头有多少现金。但是，这并不能显示您欠的钱或欠您的钱客户。
3. Switching over can be tricky:如果你决定这样做现金到应计费方式更改in the future, you have to go through a few steps (i.e., transition your books and request a change with the IRS).

3. Understand IRS rules about who can use it

Not all businesses can use the cash-basis method of accounting. The IRS imposes certain size limitations on the use of the cash method.

Generally, the following entities cannot use the cash method:

1. 不通过总收入测试的公司（不包括S军团）*
2. 与公司作为合作伙伴的合作伙伴关系，不通过总收入测试*
3. Tax shelters
4. Businesses that keep an inventory**

*那么，总收入测试有什么关系？The IRS makes an exception for corporations and partnerships (aka lets them use the cash method) that pass the gross receipts test. To pass, you must have average annual gross receipts for the three prior tax years of $26 million or less.

**保留库存的企业必须使用应计会计。但是，小型企业（即先前三年平均每年2600万美元或以下平均总收入的企业）可以选择不保留库存。

合格的个人服务公司（PSC）也能够使用现金基础会计方法。要成为PSC的资格，您必须符合IRS功能和所有权测试：

• 功能测试：您的95％的活动必须在健康，法律，工程，建筑，会计，精算科学，表演艺术或咨询领域的表演中进行。
• 所有权测试：A substantial amount of your stock must be directly or indirectly owned during the year at all times by qualifying employees (e.g., those who perform services in a field qualifying under the function test).

有关您是否可以使用现金基础会计方法的更多信息，请查看IRS出版物538.

4. Determine if your software supports it

最后但并非最不重要的一点是，您可能需要确保accounting softwaresupports the cash-basis accounting method. Talk with your accounting software provider and check out help articles to verify.

专家提示：您可能喜欢Cash-Basis的简单性。但是，您的会计师可能更喜欢应计会计。考虑使用会计软件系统注册，该系统使您可以在现金基础和应计会计中查看报告（例如爱国者的patented Dual-Ledger Accounting!).

This is not intended as legal advice; for more information, please点击这里。