Accounting - Small Business
VCE Accounting
What is a service business? List three examples of small service businesses that you know.
Define a small business.
A small business is a usually owned by one or two owner, these owner manage and controls the business. The business usually consists of 20 or less employees.
What is the difference between a sole trader and a partnership? What are two advantages and two disadvantages of a sole trader and a partnership?
Sole trader is a business owned by the one owner whereas a partnership is where two or more owners own the business and the share is spread among the owners. The advantages of a partnership includes a greater amount of money being used while can help them to increase the quality of services and goods. The flexibility of having one owner and therefore it gives the other owners the chance to take time off, so that he or she won’t have to worry about his or her business as there are other owner helping to look after the business, also the workload is spread.
The letter Pty Ltd stands for Proprietary Limited, this means that the business is a private company. Starting a small business have many advantages and disadvantages. Some advantages included having full control of the company with mean that your are able to make your own decisions without having to go through the whole process of having to go though lots of people before making the decision. It is also easier to start with a much lower cost. Disadvantages includes the lack of skills and experiences, a risk of failure as ypou have no idea if the business will be successful.
Some disadvantages included unlimited liabilities, which can cause company failure. Many disagreements concerning the running of the business.
The advantages of sole trader included the ability to make your own decisions and therefore giving you all the control and decision-making. This also limits the liabilities. Disadvantages includes the huge amount of responsibilities which the owner holds this enable the owner to have too much flexibility.
Expert PC Repairs Pty Ltd is a local small business that repairs computers. What do the letters Pty Ltd tell you about the business? What are two advantages and two disadvantages of starting your small business as a company?
A service business is where you pay and in exchange they provide you with business. Some examples of service business includes hair dressers, lawyers and electricians.
What is a trading business? List three examples of small trading businesses that you know.
A trading business is where you pay money in exchange you receive goods.
Some example of small trading business includes, milk bars, clothing shops and florist.
What is an e-commerce business? List three examples of e-commerce businesses that you know.
An e-commerce business is where the trading is done on the internet where you pay by card and receive good. Some
Some examples includes, Amazon.com, CDS and DVDs, also Danoz Direct.
Check your knowledge – service and trading businesses.
Trading: DVDs for sale on the internet, butcher, video rental, newsagent, bakery, school canteen, milk bars, mobile phone dealer, book shop.
Service: lawyer, dentist, cleaning business, local bus company, gardener, doctor, tutoring, sporting coach.
What does starting a business from scratch mean? In your own words explain a different advantage and disadvantage.
Starting a business from scratch means that you start off from nothing, you can develop the business the way you are able to develop your own image and reputation.
Advantages includes having the ability to start the business at your own pace as well, you’re also free to develop your own image as well as reputation.
Disadvantages are the capability of a business failure and you have no idea if this business is going to succeed.
What does buying an existing business mean? In your own words explain a different advantage and disadvantage.
Buying a existing business means buying a business which someone else had previously owned ran.
Some advantages includes having the business in a good location as well you’re able to know how successful the business have being.
However having this could also be a disadvantage as the old customers don’t really know you and are not sure if they should continue with the business. Sometimes this business may also have a bad reputation which may cause limited customers as they don’t know what you’re like when running a business.
What does buying a franchise business mean? In your own words explain a different advantage and disadvantage.
Buying a franchise means that your buying business’s name as well as they method of doing things and also their reputation and images.
Advantage of a franchise business includes the image the business has already set to the market and is very successful. Not only did you pay for the business you also pay for advertisement, which means you don’t have to worry about having to plan your own ads.
Disadvantage is not having the rights to change what you sell and the way you do business.
What do you think are the main advantages of buying a McDonalds franchise?
The advantages of buying a McDonalds business are the fame which McDonalds restaurants have already spread around the world everyone knows McDonalds therefore you don’t have to worry about your business not succeeding due to the limited amount of people knowing what you are. By buying the McDonalds franchise you’re eligible to all the ads and promotion for the company.
What do you think are the main advantages of buying a Video Ezy franchise?
Buying a Video Ezy franchise allows you to have your own territory, which means that you’re the only one of the kind in this area, this will bring better business.
What are the benefits of owning a video rental business that you:
Start from scratch: You are free free to develop your own idea and management.
Bought as an existing business: It’s in a good location as well as knowing that the business is should be successful.
Bought as a franchise: Having your own territory set for you in that area. All the ads are done for you.
Check your knowledge so far – Jim’s Mowing
What are the two advantages and disadvantages of buying a Jim’s mowing franchise?
Advantages: A well-known business, which gives you, the advantage of knowing that this business has very good chance of doing well. Also Jim’s mowing offers new businesses training so they can receive a good start. Disadvantages: Not having the ability to sell the products that you want to sell and must depend on the what the business. Why would you want to start your business on the Internet?
Starting a business on the net can bring your many advantages includes the ability to advertise the business online, this helps to spread the information of your business everywhere. Not only that the cost of managing the business is also cheaper than that of other sorts of advertisements.
淺析中小企業會計規範化
羅伯特.修斯 阿蘭.約瑟
[摘 要]中小企業會計核算存在會計核算主體界限不清,企業產權與個人財產界限不
清;所有者自身素質及逃避納稅心理,制約會計核算規範化;會計機構設置不符合相關規定;
會計核算違規操作等問題,對此,必須采取相關措施,使會計核算規範化。
[關鍵詞]中小企業;會計規範化;會計核算
中小企業在完善我國市場機制、推動國民經濟的發展、增加勞動就業、保持社會穩定等方面發揮著重要的作用。但在發展中也存在著許多問題,特別是會計核算的不規範,是制約中小企業進壹步發展的瓶頸。
壹、中小企業會計核算存在的問題
1.會計核算主體界限不清,企業產權與個人財產界限不清。中小企業的經營權與所有權的分離遠不如大企業那麽明顯,尤其中小企業中的民營企業,投資者就是經營者,企業財產與個人家庭財產經常發生相互占用的情況,給會計核算工作帶來困難。
2.所有者自身的素質低及逃避納稅的心理,制約著中小企業會計核算的規範化。中小企業在經營過程中,為了自身利益,往往有通過逃避納稅的方式增加財富的想法,經營狀況不好時,逃避納稅的願望就更強烈。當外部監管力度不夠時,這種現象會普遍存在。
3.會計機構的設置不符合相關規定。很多中小企業,特別是民營企業,為了節約核算成本,不按規定設置會計機構。有的企業即使設置了會計機構,也層次不清、分工不明.會計人員的業務素質低下。由於中小企業壹般經營品種繁雜、行業各異,經營規模差距較大,所聘用的財務人員素質參差不齊,從而導致了會計核算的不規範在會計人員任用上,小企業最常見的做法是用自己的親屬當出納,外聘“高手”作兼職會計,這些人員有在稅務部門工作的,有國有企業財務管理人員,有會計師事務所的人員等,壹般定期來做賬。有些中小企業企業管理者也願意聘請能力強的會計人員做專職會計,但是由於其發展前景及社會上得到人們認識程度較低,再加上較差的工作保障,使得其對優秀會計人員的吸引力不強。會計從業人員資格認定及規範考核的問題也很多,會計無證上崗現象嚴重,會計主管不具備專業技術資格的現象不勝枚舉,會計人員的後續教育培養工作幾乎沒有進行。
5.建賬不規範或不依法建賬,會計核算常有違規操作。中小企業有些根本不設賬,以票代賬;或者設賬,但賬目混亂。還有相當壹部分中小企業設兩套賬或多套賬,使會計信息嚴重失真。在會計核算方面,待攤費用、預提費用不按規定攤提,人為操縱利潤,采用倒軋賬的方式記賬等。有些會計人員知識結構老化與專業知識較低,使得許多理論上完善的會計方法與復雜的會計技術無法實施,或在實施時大打折扣。
6.內部會計監督職能沒有發揮出來。內部會計監督要求會計人員對本企業內部的經濟活動進行會計監督,但是中小企業的管理者常幹預會計工作,會計人員受制於管理者或受利益驅使,往往按管理者的意圖行事,使會計的監督職能幾乎無法揮。
7.原始憑證付出成本大,或者難以獲得。原始憑證的獲取要付出成本,是因為企業在購買商品時要不要發票存在著不同的價格,若要發票,就要加價,價格較高;不要發票價格較低,兩者的差價是稅款。還有的企業發生費用後無法取得發票,只能用不合法的收據,在上級主管部門攤派的費用中支出。企業只好不做此賬,或相互之間調劑票據8.企業內部控制制度不夠健全,也阻礙了中小企業會計規範化的發展。由於部分中小企業現有的人員素質和管理水平較低,無法建立健全諸如內部稽核、定額管理、計量驗收、成本核算等制度,阻礙了中小企業會計規範化的進程,造成了企業資產流失、浪費嚴重、經營管理混亂等。
二、規範中小企業會計核算的建議
1.加強相關法律法規的建設和執行,促進中小企業的全面健康發展。要解決中小企
業會計規範化問題,靠壹兩家企業自我完善和會計人員努力是很難實現的。只有促進中小企業的健康發展,解決企業融資困難,實現科學化管理,克服自身的弱點才能從根本上解決會計規範化的問題。解決這壹問題的根本辦法就是執行好現有的相關法律法規,並根據經濟發展的需要,適時制定、修改有關中小企業的法律法規,這樣才能既促進中小企業會計規範化建設,加強中小企業的管理,又能為中小企業的全面發展保駕護航。
2.建立與我國中小企業相適應的會計制度。在過去很長壹段時間裏,國家在制定會計規範體系的過程中,很少考慮到中小企業會計需求與大企業和上市公司的差別,隨著中小企業在我國經濟發展中的作用越來越重要,會計理論界對中小企業會計規範化問題日趨關註。中小企業會計制度的制訂應遵循以下原則:
(1)適應中小企業的特點。在會計制度設計中要考慮企業經營管理組織體系的設置,並與此保持壹致。由於中小型企業業務量較少,會計核算只能采用集中核算方式,即由會計機構統壹辦理。部分中小企業交易類型有限,經營活動比較簡單,壹般只需要簡單的數據,沒有對數據產生深層次分析的需要,因此應允許壹些企業不設會計機構。會計人員壹般以2~3人為宜,並指派壹人擔任財務主管,在職責劃分上要註意不相容職責的分離,如出納、總賬與稽核,出納與總賬、明細賬的分離等。有些企業的會計工作也可由社會中介 機構代理。中小企業行業涉及面廣,會計科目設置上應考慮通用性,針對采用獨資和合夥 形式的中小企業所要承擔的無限責任,應考慮對會計制度的影響;對於企業財產和個人家 庭支出相互占用的情況,應設置往來賬戶加以核算;適當放寬憑證的認定以解決中小企 業難以獲得合法憑據的問題等。總之,中小企業會計準則的制定壹定要充分考慮中小企業的特點。(2)重要性原則,要求提供的信息重點突出。與大型企業相比,會計信息需求者在中小企業中發生了變化。首先,稅務部門的納稅管理需求成為最主要的外部需求;其次,投資者的決策需求和管理者的管理需求相統壹;最後是銀行貸款管理需求,但是此需求因銀行提供的貸款很少而相對薄弱。會計信息需求上的變化,決定了中小企業的會計 應著眼於這些企業稅務上的需要和內部信息的需求。(3)成本效益原則。會計信息的提是有成本的,企業在提供會計信息的過程中應講求成本效益原則。(4)簡便易行。由於 中小企業業務量小、會計人員素質參差不齊,會計制度設計時應充分考到操作上的簡便 易行。
加強外部監管力度。從目前我國中小企業的現狀來看,靠企業自身約束來規範會 計工作是不現實的,我們應該更多的借助於外部監管,幫助中小企業實現會計規範化。 財政部門首先應指導督促中小企業依《會計基礎工作規範》的要求建立健全賬簿體 系,發現不符合《會計基礎工作規範》要求的,應及時嚴肅處理;其次,財政部門還應督促中 小企業建立、健全會計內部控制制度和內部核算制度;最後,財政部門還應切實地做好財 務人員的後續教育。稅務部門也應改進查核方式,改進稅務人員對於中小企業的態度,並 建立稅務代理人制度,以增加稅務申報速度,減輕稅務人員的工作負擔,以便全心進行查 核工作。
我們相信,只要充分認識到我國中小企業會計規範化進程中存在的問題,並充分考慮 到中小企業在經濟發展中的重要性,有關方面齊抓***管、***同努力,定能把這項艱巨的工 作做得更好。
覺得怎麽樣，有5000字吧！！！！累死了