Forum Home
Press F1
 
Thread ID: 45905 2004-06-07 00:10:00 OT: Accounting problem small business Nigel Thomson (629) Press F1
Post ID Timestamp Content User
242297 2004-06-07 00:10:00 Sorry this is a bit off topic,
I am curently attempting to do a friends books and have found that they have used their personal account for most of the business spending type transactions, as oppossed to the business account,
how do I reconcile this with the companys books?
do i classify all this spending as owners investment in the business?
as this is what I am contemplating

any help would be much appreciated

Thanks Nigel
Nigel Thomson (629)
242298 2004-06-07 00:25:00 > do i classify all this spending as owners investment in the business?

Yes, it would be listed as Capital put into the business.
Susan B (19)
242299 2004-06-07 00:39:00 Thanks very much

Just wasn't to sure, and couldn't seem to find the info anyware
Nigel Thomson (629)
242300 2004-06-07 00:40:00 Or, simply submit an invoice from the owners to the business.

The business pays (reimburses) the owners private account and the expenditure then becomes the business responsibility.

This is the way I handle "petty cash" issues, without the drama of a petty cash account.

I raise 6 monthly invoices with receipts and bank a business check for the total in my private account.
godfather (25)
242301 2004-06-07 05:38:00 Thanks again all

One quick question,

How do you write off an asset, that has been destroyed?
---faulty harddrive---

thanks
Nigel Thomson (629)
242302 2004-06-07 05:52:00 See here (www.ird.govt.nz) wotz (335)
242303 2004-06-07 07:21:00 > How do you write off an asset, that has been
> destroyed?
> ---faulty harddrive---

Assuming you are still using the computer and have bought another hard drive, write off the cost of the new hard drive to repairs if it less than $200 and leave the original asset value intact on the asset register. You can legitamately write off assets that cost less than $200. If the cost of the new hard drive is more than $200 (unlikely) then you will have to capitalise that and write off an apportioned value of the dead hard drive - but the issue there will be coming up with a value for the dead hard drive if it was bundled inside a new PC.
andrew93 (249)
242304 2004-06-07 23:14:00 I'm with Godfather. Have the business reimburse the individual, provided he can come up with receipts for the expenditure. These are needed for GST anyway.

Alternatively show the money as advances (loan) from the individual.
Mind you, the bank might like to see it as capital introduced.

Good luck. :D
Winston001 (3612)
242305 2004-06-08 00:06:00 Greetings all
and thanks for all the help

one last quick question

how do you deal with overseas income

currently the company invoices in US$(subcontracting to US firm), the cheques are received in US$ and then banked in NZ$

I thought that when the cash was received and converted to NZ$ I should enter this amount as the invoiced amount in the books so that both the invoice and the receipt are of the same amount and they then balance, although I have a feeling this is probably not considered legitimate

actually I can't really see anyway of doing this that doesn't look slightly dodgy or that doesn't leave discrepancies owing to exchange rate changes between invoicing and receipt of cheque (sometimes up to a month)

I found a page (www.ird.govt.nz) on the IRD site but umm welll it would probably make more sense if it was written in swahili,

thanks everyone so far
Nigel Thomson (629)
242306 2004-06-08 23:06:00 OK, I did a bit of research.

Firstly ignore the IRD page - it relates to foreign companies owned or controlled by New Zealanders.

Secondly ignore the $US invoices for accounting and taxation purposes. All you and IRD are interested in is the $NZ which turns up in the business's bank account. That is the amount of money the business earns. It will vary day to day with the exchange rate but that doesn't matter. It is simply money. Income for the business.

Personally, if there aren't hundreds of invoices involved, I'd write the $NZ amount received on each invoice so they can be reconciled with the bank statements but it isn't mandatory.

Think of it this way. The US company fails to pay an invoice and goes out of business. Even if the invoice is for US$1 million, the NZ$ income is nil because no money turns up. No tax on nothing.

Another point. This is a zero-rated supply for GST purposes. So no GST to be charged on the invoice, or paid to IRD. To avoid confusion such payments should be noted on the bank statement (by hand) as "no GST". That will separate them from local payments which will include GST.

It may be that this business doesn't even need to be registered for GST.

NB: I am not an accountant so get more advice if you are still uncertain.

Cheers
Winston001
Winston001 (3612)
1 2