This practical guide covers not only bookkeeping essentials but also a range of accounting and taxation issues that tax agents, bookkeepers, accountants and business owners need to be aware of when dealing with their clients. It has a very practical approach, with numerous worked examples, diagrams, checklists, tables and FAQs.
Topics covered include:
A list of commonly asked questions is included at the end of each chapter. The 4th edition has been updated for important changes including accounting for leases, new taxable supply information requirements for GST, and the pooled alternate rate method for calculating FBT. Also included is coverage of working from home and telecommunication allowances and the interest limitation rules for residential rental properties. This edition has also been updated for changes to all rates including personal tax rates, ACC levies, ESCT, FBT, prescribed rates of interest, kilometre rates, square metre rates, and KiwiSaver contribution rates.
Table of contents:
Chapter 1 — Introduction to bookkeeping
Chapter 2 — Recording transactions
Chapter 3 — Adjusting entries and the preparation of the financial statements
Chapter 4 — Accounting for GST and completing the GST return
Chapter 5 — Accounting for cash, debtors and creditors
Chapter 6 — Accounting and taxation consequences of inventory
Chapter 7 — Accounting for non-current assets
Chapter 8 — Financial statement analysis
Chapter 9 — Calculating income tax
Chapter 10 — Understanding GST
Chapter 11 — Depreciation for taxation purposes
Chapter 12 — Payroll and KiwiSaver
Chapter 13 — Understanding fringe benefit tax
Chapter 14 — Resources and checklists
A 2-volume set consolidating the Income Tax Act 2007 to 1 April 2024. Includes a comprehensive summary of amendments, detailed history notes and indexes
A 2-volume set consolidating the Income Tax Act 2007 to 1 April 2024. Includes a comprehensive summary of amendments, detailed history notes and indexes. Also available as print set and a print and ebook bundle.
The 2024 New Zealand Master Tax Guide is essential reading for accountants and lawyers advising on tax, providing succinct yet comprehensive coverage of a wide range of tax topics for the tax generalist who needs to be kept up to date. The Guide covers all areas of New Zealand tax la...
This practical guide covers not only bookkeeping essentials but also a range of accounting and taxation issues that tax agents, bookkeepers, accountants and business owners need to be aware of when dealing with their clients. It has a very practical approach, with numerous worked examples, diagra...
The International Master Tax Guide is a concise foreign tax reference tool for the practitioner who needs quick answers to basic corporate and individual tax questions. This 9th Edition covers the following 28 countries: Argentina, Australia, Austria, Belgium, Canada, China, Denmark, Fr...
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