As your small business begins to make transactions, you need to record them in your books. If you want an easy way to track business finances, consider using the single-entry method. Single-entry bookkeeping lets you record transactions quickly so you can get back to running your business.
What is single-entry bookkeeping?
Single-entry bookkeeping is a method for recording your business’s finances. You record one entry for every transaction. The single-entry method is the foundation of现金基础会计。
With the single-entry system of bookkeeping, you mostly record cash disbursements and cash receipts. You will record incoming and outgoing money in the cash book. Usually, you trackassets和liabilitiesseparately.
Cash book
Record transactions with the single-entry system in a cash book. A cash book is a larger version of acheck register。它使用列为您的业务组织不同的现金用途。
Cash book columns track key information about your finances. Each transaction gets a line in the cash book. Record the following items with the single-entry bookkeeping system:
- 日期：The day the transaction takes place
- Description:A brief explanation of the transaction
- 印康e/expenses:交易的价值
- 平衡：您手头有多少现金的运行总计
The first entry in the cash book should be the cash balance at the beginning of theaccounting时期。在此期间，将交易记录为单个订单项。现金簿中的最后一行应该是会计期末的现金余额。
The items in your cash book will vary, depending on your business. Here is a single-entry bookkeeping example for using a cash book:
| Description | 日期 | 笔记 | 费用（借记） | 印康e (Credit) | 账户余额 |
|---|---|---|---|---|---|
| Starting Balance | 6/1 | 2,000 | |||
| Rent | 6/3 | 800 | 1,200 | ||
| Sales | 6/8 | 500 | 1,700 | ||
| Supplies | 6/20 | 200 | 1,500 | ||
| Ending Balance | 6/30 | 1,500 |
单进入簿记的损益表
The single-entry bookkeeping system is centered on the results in your company’s收入证明。损益表显示有关特定会计期的信息。也称为损益表for small business。
损益表显示在时间范围内的盈利能力。它始于销售，并将财务细节列为net income。Sales and gains are at the top of the income statement.Business expenses和losses are listed next. The bottom figure is the net income, or the take-home earnings after expenses and debts are paid.
To create an income statement, compile information from your cash book. Take a look at the following profit and loss statement example:
单进入和双输入簿记系统之间的差异
If you don’t use the single-entry method, record transactions with双输入簿记。The double-entry method is more complicated than single-entry, and it is the basis ofaccrual accounting。
With double-entry bookkeeping, you record two entries for every business transaction. Each entry is either a debit or credit. The entries are equal but opposite. Your借贷entries must be the same values.
Some accounts are increased by debits and decreased by credits. Other accounts are increased by credits and decreased by debits. The following chart shows how each account is affected by debits and credits:
尽管双重进入比单一入门系统更困难，但该方法为小企业主提供了好处。它减少了犯错的机会，因为您必须平衡条目。一些企业必须使用双重簿记。
Who uses single-entry bookkeeping?
Single-entry bookkeeping is the simplest way to organize your accounting records. But, the method is not the best fit for some businesses. Think about your business’s size, industry, and specific needs before choosing a method.
Consider the single-entry method if you:
- 根据库存销售的年度总销售额不到500万美元，或者库存销售的总收入少于100万美元。IRS
- Are a small business that operates as a sole proprietorship, partnership, S Corp, or LLC
- Collect customer payments at the point of sale
- Operate a service business
如果您：
- Make more than $5 million in annual gross sales or have more than $1 million in gross receipts for inventory sales
- Operate as a corporation or a partnership with a C Corp partner
- Send invoices or let customers buy on credit
- Have inventory
单一入门簿记非常适合新业务。交易数量较少且简单的财务跟踪需求的公司也受益于单一入门。而且，使用单访问方法是开始学习如何管理书籍的好方法。
请记住，通过单一入门簿记，资产和负债更难跟踪。制作也很容易common accounting errorsbecause there is no matching system, like with double-entry. Single-entry bookkeeping shows less information about your business’s financial health.
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