The Importance of Breakeven Analysis for Business Owners
Accounting, Business Insights Ronika Khanna Accounting, Business Insights Ronika Khanna

The Importance of Breakeven Analysis for Business Owners

When embarking on your new business venture, one of the first and most important concepts that you will be introduced to is break-even analysis which, very simply, is the amount of revenues you need to generate to cover your direct and indirect expenses. A good grasp of this is essential for business owners since even businesses with significant sales revenues can incur losses if they are not able to cover their costs. While break even analysis tends to be used more for businesses that sell physical products, it can also help to the determine the price for services

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4 Alternatives for Preparing Your Small Business Payroll
Small Business, Technology, Business Tax, Accounting Ronika Khanna Small Business, Technology, Business Tax, Accounting Ronika Khanna

4 Alternatives for Preparing Your Small Business Payroll

Paying salaries to employees (or yourself) requires more than just determining the gross amount to be paid.  The Canada Revenue Agency and Revenue Quebec require that employers calculate a variety of taxes on the salaries paid, remit them to the federal and provincial governments and prepare annual reports demonstrating that the calculations are correct and all salary deductions have been paid.  This can be a lot of work for business owners whose time is better spent generating sales and building their businesses.  Luckily there are many options for small business owners to calculate their payroll and salary remittances, many of which simplify the process:

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How to Set Up a Small Business Accounting System
Accounting, Self Employed, Small Business, Technology Ronika Khanna Accounting, Self Employed, Small Business, Technology Ronika Khanna

How to Set Up a Small Business Accounting System

Many small business owners (myself included) tend to focus on the more glamourous aspects of their business eg. sales, marketing and product/service development.  As a result, accounting often does not get the attention it deserves.  In addition to the perception that an accounting system does not necessarily add value, it can also be a little intimidating.  However, there are numerous benefits to setting up an accounting system and it can actually be fairly straightforward especially if you have some help with setting it up.   A good accounting software tends to handle most of the complexity of accounting as long as the data is compiled and entered accurately.

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Accounting for Non Accountants : Debit, Credits and Financial Statements
Accounting Ronika Khanna Accounting Ronika Khanna

Accounting for Non Accountants : Debit, Credits and Financial Statements

When people hear the term accounting, there is an involuntary reaction whereby the comprehension centres (the medical term) of their brains tend to shut down, and sleep mode is activated.  This is unfortunate, as accounting, especially to a small business owner, can actually be quite interesting.  It is one of the primary tools by which business owners and other interested parties can gage the success of their business, as well as identify areas that require attention andneed improvement.  To understand accounting, business owners need to have a basic understanding of how it works (debits and credits) and it's results (financial statements), explained below:

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Why an Understanding of Fixed Vs Variable Costs Is Important for Small Business Profitability
Accounting, Financial Analysis Ronika Khanna Accounting, Financial Analysis Ronika Khanna

Why an Understanding of Fixed Vs Variable Costs Is Important for Small Business Profitability

One of the burdens of being a business owner is that you have to develop an understanding of accounting terminology. This might seem sleep inducing and potentially unnecessary, particularly if you have an accountant, however being able to distinguish between fixed and variable costs is actually key to better financial insights into your business and can influence how you determine pricing, help you understand how much you need to sell to start turning a profit and contribute to better cash flow reporting. Additionally it can actually be quite interesting and easy to grasp once you are able to see how it applies to your business.

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4 Metrics to Help Improve Your Small Business Cash Flow
Accounting, Cash Flow, Financial Analysis Ronika Khanna Accounting, Cash Flow, Financial Analysis Ronika Khanna

4 Metrics to Help Improve Your Small Business Cash Flow

n a recent study by TD Bank Financial Group it was determined that one of the primary challenges facing small business was cash flow (The other two were managing clients and government red tape). This probably comes as no surprise to most small business owners, especially in the early stages. The simple answer to this problem would be a limitless source of cash. Since this is usually not possible, we need to do the next best thing: analyze our cash flow requirements and find the most cost effective and easily available solution for any shortfalls. Even the most successful business can find itself shutting its doors if it is not able to manage it's cash flow needs.

Below are 4 financial metrics, which if understood and monitored regularly, can actually help improve your business' cash flow:

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What to Do When your Tax Obligations are Overdue

What to Do When your Tax Obligations are Overdue

Small business owners have the added responsibility of ensuring that they are aware of, and comply with, a variety of tax obligations.  For some, this can be somewhat overwhelming, resulting in an accumulation of government notices, assessments, requests for information etc. that just add to stress levels.  While ignoring the problem, hoping that it will go away, may seem like an attractive option, it is important to note that the revenue agencies never forget.  They are also both able and willing to take extreme measures to collect upon what they perceive to be unpaid debts eg. Freeze your bank accounts.
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3 Invoicing Options for Small Businesses and Freelancers
Accounting, Self Employed, Small Business Ronika Khanna Accounting, Self Employed, Small Business Ronika Khanna

3 Invoicing Options for Small Businesses and Freelancers

If you are running a business of any size, it is essential that you have a system in place that allows you to get paid.   A system can range in sophistication from a handwritten receipt to a software generated invoice which is part of an entity wide CRM system.  To meet this need there are countless invoicing solutions available and many billions of dollars are spent annually on setting up systems to meet each business’ unique needs. 

Almost all accounting software geared to small business owners and freelancers have built-in invoicing modules that integrate with your accounting.  This is very useful when doing your books as you don’t have to worry about entering your invoicing manually and it allows you to track your accounts receivable and deposits into your bank account.  There are also invoicing solutions that are not full-fledged accounting systems; however they usually integrate with the more popular software.

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Accounting, Business Tax Ronika Khanna Accounting, Business Tax Ronika Khanna

Is Facebook’s Valuation Justified? A Comparison of Key Financial Metrics to Apple and Google

The recent release of Facebook's S-1, the financial filings that are required to be publicly available prior to filing an IPO, has created a media frenzy. The report has been dissected and analyzed extensively, financial news networks can’t seem to stop talking about it and it seems that people who have never heard of an IPO are discussing it, fittingly, on their Facebook pages.   The most controversial issue, of course, is whether Facebook is actually worth $100 Billion. 

Although Facebook is unique in its global reach and ubiquity, the starting point for any valuation is to compare it with similar businesses.  I have chosen Apple and Google, given the similarity of their business models and their respective global dominance, to compare certain key metrics:

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How to Update Wave Accounting for the 2012 QST Rate Increase

As of January 1st, 2012 the Quebec Sales Tax (QST Rate) which had gone up from 7.5% to 8.5% on January 1, 2011 will now increase to 9.5%.  The effective sales tax in Quebec will go up from 13.925% to 14.975%.  Since QST is calculated on the net amount + GST, the rate is not 14.5% but 14.975% .  In other words the effective QST rate is 9.75%.  Business owners will need to update their invoicing and accounting systems accordingly to ensure that the rate is properly reflected.

If you are using Wave Accounting, the update to the rates is fairly straightforward, with one little quirk.  Since Wave, unlike Quickbooks, does not allow for the QST to be calculated on the GST, the effective rate has to entered manually.  This is done as follows:

To update Quickbooks for the tax rate increase, please see “Updating Quickbooks for the 2011 QST Increase”.  The procedure is essentially identical except for rates.

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Quickbooks Online Banking: Setting Up, Deleting Matched Transactions and Manually Uploading Web Connect or Excel Files
Accounting, Self Employed, Small Business, Technology Ronika Khanna Accounting, Self Employed, Small Business, Technology Ronika Khanna

Quickbooks Online Banking: Setting Up, Deleting Matched Transactions and Manually Uploading Web Connect or Excel Files

Using online banking can be real time saver for businesses with numerous bank transactions.  It is primarily a tool to help you reconcile your bank accounts by matching the transactions that have already been entered in QuickBooks.  It helps to avoid the painstaking process of checking each transaction against your bank statement and the maddening frustration when you something goes wrong and you have to redo it. 
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Accounting, Self Employed, Small Business, Technology Ronika Khanna Accounting, Self Employed, Small Business, Technology Ronika Khanna

Is Wave Accounting Software a Good Fit Your Small Business

Most small business owners understand, in theory, that they should have an accounting system.  The problem arises when trying to select accounting software when often you are not really sure what your accounting software should do.      Every business has its own unique accounting and reporting needs.  The ideal accounting software should be able to record your transactions, report on them and provide for analysis on the different facets of your business.  If you are a freelancer or a small service provider, who prefers to do their own accounting, and is looking for a simple and cost effective accounting solution it is definitely worth taking a look at Wave Accounting.
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Accounting, Cash Flow, Technology Ronika Khanna Accounting, Cash Flow, Technology Ronika Khanna

5 Notable Disclosures in Groupon’s Financial Statements and What They Mean.

Since Groupon first submitted its S-1 filing in June, 2011, there has been a wave of negative sentiment around Groupon’s  upcoming IPO.  Many analysts believe that not only is Groupon not a good investment at the approximate $20 Billion + that its IPO’s initial share price will value it at, but  is in fact on the brink of insolvency.  They are also some that do not believe that, in the long run, Groupon’s business model is profitable . 

In an effort to determine whether Groupon is in fact  a raging buy or, as alternatively presented, on the verge of insolvency, I have undertaken an analysis of their latest S-1 , which was filed with the SEC on August 10, 2011.  The document, which is required by all companies who want to file an initial public offering, comprehensively reviews its operations, long term viability, business risks (which are numerous) and its financial condition.  Some of the more interesting discoveries, as they relate to the 6 months ending June 30, 2011, are presented below:

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Accounting, Technology Ronika Khanna Accounting, Technology Ronika Khanna

Apple Vs Google: Comparison of Quarterly Results (Infographic)

Apple and Google both had incredible quarterly results for the 3 months ended June 25th (strange quarter end date) and June 30th respectively.  They beat forecasts by significant margins, continue to expand their operations and have massive amounts of cash on their balance sheets with virtually no debt.  The infographic below presents some key figures of interest.  It is interesting to note that while Apple is almost twice the size of Google, based on Market Capitalization, their Earnings per share is virtually the same.  The majority (68%) of Apple's sales come from the iPhone and ipad , while almost all of Google's sales come from advertising.  Another interesting distinction for this quarter is that while Apple spent 2% of its gross revenues on  R&D, Google's investment in R&D was about 13%.
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