確定申告

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確定申告

現金主義でもＯＫ。水道光熱費や家賃の仕訳

会計ソフトを使えば、かなり楽に複式簿記の青色申告ができてしまうとはいえ、仕訳でつまずく人は多いんじゃないだろうか。水道光熱費や家賃などはその代表格のような気がするが、毎月決まって発生する経費の仕訳については、およそ３通りのやり方があるようだ。仕訳方法１（原則にのっ...

2013-02-03

確定申告

確定申告書に支払調書の添付義務はない

そうとは知らず、確定申告書にわっさわっさと貼り付けて提出した御仁もいなさるじゃろう。在宅で校正やらの請負の仕事をすると、たいていは取引先が支払調書 ※ を送ってくるの。これを源泉徴収票と同じようなもんじゃろうと、勝手に思い込んではいかんぞな。源泉徴収票と違うて、支払調書は...

2012-04-05

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現金主義でもＯＫ。水道光熱費や家賃の仕訳

確定申告書に支払調書の添付義務はない

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