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Keeping the Books: Basic Recordkeeping and Accounting for the Successful Small Business Paperback – Jan 2 2007


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Product Details

  • Paperback: 224 pages
  • Publisher: Kaplan Publishing; 7th Edition edition (Jan. 2 2007)
  • Language: English
  • ISBN-10: 1419584383
  • ISBN-13: 978-1419584381
  • Product Dimensions: 28.4 x 21.3 x 1.2 cm
  • Shipping Weight: 522 g
  • Average Customer Review: 4.0 out of 5 stars  See all reviews (13 customer reviews)
  • Amazon Bestsellers Rank: #467,563 in Books (See Top 100 in Books)


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First Sentence
The keeping of accurate records is imperative if you are going to succeed at business. Read the first page
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Front Cover | Copyright | Table of Contents | Excerpt | Index | Back Cover
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Customer Reviews

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Most helpful customer reviews

2 of 2 people found the following review helpful By Sashi McEntee on Nov. 3 2001
Format: Paperback
When they say "basic" they mean really, really basic. The book does have some useful sample spreadsheets, like a sample P&L, but the advice is way off base. First off, she recommends you buy a small hardbound journal record in it every thought you have about your business, any expenses, etc. I'm sure her accountant looooves her when she brings this to him every year. Clearly this should not be your primary recordkeeping system. Since this book is about recordkeeping, this serious destroys her credibility.
The book is written to a low-tech, low-IQ audience. It might be useful if you have never had a job before or if you're 12 years old. Otherwise, don't even bother.
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1 of 1 people found the following review helpful By Peter Hupalo on March 30 2000
Format: Paperback
"Keeping The Books: Basic Record-Keeping and Accounting For The Small Business" by Linda Pinson and Jerry Jinnett is an excellent introduction to record-keeping and accounting for small business owners.
The book does a solid job introducing record-keeping. It discusses the:
General Journal
General Ledger
Petty Cash Record
Inventory Records
Fixed Asset Log
Accounts Receivable
Accounts Payable
Independent Contractor Record
Payroll Records (though the authors recommend you hire a payroll firm to handle your payroll due to the government's extreme demands for payroll records)
Mileage Log
Travel Expense Records
Entertainment Records

Sample forms of all of the above are given and explained, as well as blank forms the authors state you can copy and use for your business. Today most of us would put such records on a computer, but we should still understand the process, the authors point out.
"Keeping The Books" is especially good, as it discusses, not only single-entry accounting, but also gives a decent introduction to double-entry accounting. The brief explanation, though very good, is not as good as taking an introductory class in double-entry bookkeeping. Taking a basic bookkeeping class is one of the best things a new business owner can do.
For example, "Keeping The Books" casually mentions there are two sides to any business transaction and the two sides are recorded as debits and credits. Then it lists the rules for how revenue, expense, asset, liability, and equity accounts are affected by debits and credits. (Debit increases the value in an asset account; a debit decreases the value of an equity or liability account, etc.
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By A Customer on April 24 2004
Format: Paperback
Based on some of the glaring reviews, I was really expecting a superior book here. What I got wasn't even good for the green as green novice.
I was anxious to read the tax information since some reviewers had noted how great that was, but alas, I found it to be note much different from what I get from the IRS or even by reading basic tax forms...FOR FREE!
I'd pass on this one.
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By A Customer on April 14 2004
Format: Paperback
This bookisn't bad for somebody who is completely new to accounting, but I found it average for anyone with any modicumof experience. Might be good for people with C-Corporations, but not for people with S-Corporations.
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Format: Paperback
This book is more dictionary, than actual hands on. Also this book is geared to the small business owner (schedule C) or possbile S corp. I was looking for more corporate accounting (C Corp). What you learn is all the most popular accounts to set up. If you have some basic and immed. knowledge, then this book is no real use to you. Though, I would have my future employees read through it. This way they can understand the basics. Overall, not a bad book, though not for me.
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By A Customer on July 6 2003
Format: Paperback
Most og the context in Keeping the books is either basic or outdated. If you are brand new or like I was, lousy at organization, you will find an idea or two from Keeping The Books.
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Format: Paperback
When I started my first business, I found this book priceless: step-by-step instructions on how to keep business accounts and what accounts need keeping, and when to update them. The appendix contains templates of all the major records needed for a small business. For someone who knew nothing this was a real lifebelt. Very easy to read, and immediately useful.
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