Accounting and Finance

by Stephen L. Nelson, MBA, CPA

QuickBooks®

ALL-IN-ONE DESK REFERENCE

FOR

DUMmIES‰

2ND EDITION

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Contents at a Glance

Introduction .................................................................1

Book I: An Accounting Primer........................................7

Chapter 1: Principles of Accounting ................................................................................9

Chapter 2: Double-Entry Bookkeeping ..........................................................................29

Chapter 3: Special Accounting Problems ......................................................................47

Book II: Getting Ready to Use QuickBooks ...................69

Chapter 1: Setting Up QuickBooks .................................................................................71

Chapter 2: Loading the Master File Lists.......................................................................93

Chapter 3: Fine-Tuning QuickBooks.............................................................................115

Book III: Bookkeeping Chores....................................141

Chapter 1: Invoicing Customers ...................................................................................143

Chapter 2: Paying Vendors............................................................................................177

Chapter 3: Tracking Inventory and Items....................................................................199

Chapter 4: Managing Cash and Bank Accounts..........................................................227

Chapter 5: Paying Employees .......................................................................................259

Book IV: Accounting Chores.......................................271

Chapter 1: For Accountants Only.................................................................................273

Chapter 2: Preparing Financial Statements and Reports ..........................................287

Chapter 3: Preparing a Budget......................................................................................305

Chapter 4: Using Activity-Based Costing.....................................................................317

Chapter 5: Setting Up Project and Job Costing Systems ...........................................333

Book V: Financial Management .................................345

Chapter 1: Ratio Analysis ..............................................................................................347

Chapter 2: Economic Value Added Analysis ...............................................................365

Chapter 3: Capital Budgeting in a Nutshell .................................................................379

Book VI: Business Plans............................................395

Chapter 1: Profit-Volume-Cost Analysis.......................................................................397

Chapter 2: Creating a Business Plan Forecast ............................................................417

Chapter 3: Writing a Business Plan ..............................................................................453

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Book VII: Care and Maintenance................................467

Chapter 1: Setting Up a Peer-to-Peer Network............................................................469

Chapter 2: Administering QuickBooks ........................................................................483

Chapter 3: Protecting Your Data...................................................................................499

Chapter 4: Troubleshooting ..........................................................................................513

Book VIII: Appendixes...............................................519

Appendix A: A Crash Course in Excel ..........................................................................521

Appendix B: Government Web Resources for Businesses ........................................537

Appendix C: Glossary of Accounting and Financial Terms.......................................559

Index .......................................................................595

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Table of Contents

Introduction..................................................................1

About This Book...............................................................................................1

How to Use This Book .....................................................................................2

Foolish Assumptions .......................................................................................3

How This Book Is Organized...........................................................................4

Part I: An Accounting Primer ................................................................4

Part II: Getting Ready to Use QuickBooks ...........................................4

Part III: Bookkeeping Chores.................................................................4

Part IV: Accounting Chores ...................................................................4

Part V: Financial Management ..............................................................4

Part VI: Business Plans ..........................................................................4

Part VII: Care and Maintenance ............................................................5

Part VIII: Appendixes .............................................................................5

Stuff at My Web site................................................................................5

Conventions Used in This Book .....................................................................5

Special Icons .....................................................................................................6

Book I: An Accounting Primer ........................................7

Chapter 1: Principles of Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9

Purpose of Accounting ....................................................................................9

The big picture......................................................................................10

Managers, investors, and entrepreneurs ..........................................10

External creditors.................................................................................10

Government agencies ..........................................................................11

Business form generation....................................................................11

Reviewing the Common Financial Statements ...........................................12

The income statement .........................................................................12

Balance sheet........................................................................................15

Statement of cash flows.......................................................................18

Other accounting statements .............................................................21

Putting it all together ...........................................................................22

The philosophy of accounting............................................................24

A Few Words about Tax Accounting ............................................................27

Chapter 2: Double-Entry Bookkeeping . . . . . . . . . . . . . . . . . . . . . . . . . .29

The Fiddle-Faddle Method of Accounting...................................................30

How Double-Entry Bookkeeping Works ......................................................32

The accounting model .........................................................................33

Talking mechanics................................................................................35

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Almost a Real-Life Example...........................................................................38

Rent expense.........................................................................................38

Wages expense......................................................................................39

Supplies expense..................................................................................39

Recording sales revenue......................................................................39

Recording cost of goods sold .............................................................40

Recording the payoff of accounts payable........................................41

Recording the payoff of a loan............................................................41

Calculating account balance...............................................................41

Using T-account analysis results........................................................43

A Few Words about How QuickBooks Works .............................................45

Chapter 3: Special Accounting Problems . . . . . . . . . . . . . . . . . . . . . . . .47

Working with Accounts Receivable .............................................................47

Recording a sale ...................................................................................48

Recording a payment ...........................................................................48

Estimating bad debt expense..............................................................49

Removing uncollectible accounts receivable ...................................50

Recording Accounts Payable Transactions ................................................51

Recording a bill.....................................................................................51

Paying a bill...........................................................................................52

Some other accounts payable pointers.............................................52

Inventory Accounting....................................................................................53

Dealing with obsolete inventory ........................................................54

Dealing with inventory shrinkage ......................................................55

Accounting for Fixed Assets .........................................................................57

Purchasing a fixed asset ......................................................................57

Dealing with depreciation ...................................................................58

Disposing of a fixed asset....................................................................59

Recognizing Liabilities...................................................................................61

Borrowing money .................................................................................61

Making a loan payment........................................................................62

Accruing liabilities ...............................................................................62

Closing Out Revenue and Expense Accounts.............................................65

The traditional close............................................................................66

The QuickBooks close .........................................................................67

One More Thing . . .........................................................................................68

Book II: Getting Ready to Use QuickBooks....................69

Chapter 1: Setting Up QuickBooks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .71

Planning Your New QuickBooks System .....................................................71

What accounting does .........................................................................71

What accounting systems do..............................................................72

What QuickBooks does........................................................................72

And now for the bad news ..................................................................72

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Installing QuickBooks....................................................................................73

Dealing with the Pre-Interview Jitters .........................................................74

Preparing for the interview.................................................................75

What happens during the interview ..................................................75

Running the EasyStep Interview ..................................................................76

The big Welcome ..................................................................................76

Supplying company information ........................................................77

Choosing your preferences .................................................................79

Setting your start date.........................................................................80

Adding income accounts.....................................................................81

Working through the Income Details introduction ..........................82

Identifying your income items............................................................83

Setting up your inventory balances...................................................84

Setting up opening balances for customers......................................85

Providing vendor opening balances .................................................86

Setting your other account balances.................................................87

Completing the What’s Next section of the interview .....................89

Looking at the QuickBooks Learning Center window......................89

Fixing the EasyStep Interview Errors ..........................................................90

Chapter 2: Loading the Master File Lists . . . . . . . . . . . . . . . . . . . . . . . . .93

Setting Up the Chart of Accounts List .........................................................94

Setting Up the Item List.................................................................................98

Working with the Price Level List ................................................................98

Using Sales Tax Codes ...................................................................................99

Setting Up a Payroll Item List .......................................................................99

Setting Up Classes........................................................................................101

Setting Up a Customer List .........................................................................103

Setting Up the Vendor List ..........................................................................106

Setting Up a Fixed Assets List.....................................................................109

Setting Up Your Employees.........................................................................110

Setting Up Another Names List ..................................................................111

Setting Up the Profile Lists..........................................................................111

Chapter 3: Fine-Tuning QuickBooks . . . . . . . . . . . . . . . . . . . . . . . . . . . .115

Accessing the Preferences Settings ...........................................................116

Setting the Accounting Preferences...........................................................117

Using account numbers.....................................................................118

General accounting options..............................................................118

Setting the Checking Preferences ..............................................................120

Changing the Desktop View ........................................................................122

Setting Finance Charge Calculation Rules.................................................124

Setting General Preferences........................................................................124

Controlling Integrated Applications ..........................................................126

Controlling How Jobs and Estimates Work...............................................126

Controlling How Payroll Works ..................................................................127

Controlling the Purchasing & Vendors Preferences ................................129

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Telling QuickBooks How Reminders Should Work ..................................130

Specifying Reports & Graphs Preferences ................................................131

Setting Sales & Customers Preferences.....................................................134

Specifying How Sales Are Taxed.................................................................135

Setting the Send Forms Preferences ..........................................................136

Fine-Tuning the Service Connection..........................................................137

Controlling Spell Checking..........................................................................137

Controlling How 1099 Tax Reporting Works .............................................138

Setting Time Tracking Preferences ............................................................139

Book III: Bookkeeping Chores.....................................141

Chapter 1: Invoicing Customers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .143

Choosing an Invoice Form ..........................................................................143

Customizing an Invoice Form .....................................................................144

Customizing a predefined form template........................................144

Creating a new invoice form template.............................................146

Working with the Layout Designer tool ...........................................152

Invoicing a Customer...................................................................................154

Billing for Time .............................................................................................159

Using a weekly timesheet ..................................................................160

Timing single activities......................................................................161

Including billable time on an invoice...............................................162

Printing Invoices ..........................................................................................164

E-mailing Invoices ........................................................................................164

Recording a Sales Receipt...........................................................................165

Recording Credit Memos.............................................................................167

Receiving Customer Payments...................................................................169

Assessing Finance Charges .........................................................................171

Setting up finance charge rules ........................................................172

Calculating finance charges ..............................................................173

Customer Odds and Ends ...........................................................................174

Chapter 2: Paying Vendors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .177

Creating a Purchase Order..........................................................................177

A real purchase order .......................................................................178

Purchase order tips and tricks .........................................................181

Recording the Receipt of Items ..................................................................181

Simultaneously Recording the Receipt and the Bill ................................184

Entering a Bill ...............................................................................................185

If you haven’t previously recorded item receipt............................186

If you have previously recorded item receipt.................................187

Recording a credit memo ..................................................................189

Paying Bills....................................................................................................189

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Reviewing the Other Vendor Menu Commands .......................................193

The Vendor Navigator .......................................................................193

The Vendor Detail Center .................................................................193

The Sales Tax Menu commands ......................................................195

Print 1099s ..........................................................................................195

Vendor List .........................................................................................196

Item List ..............................................................................................196

Purchase Orders List ........................................................................196

Online Vendor Services .....................................................................196

Chapter 3: Tracking Inventory and Items . . . . . . . . . . . . . . . . . . . . . . . .199

Looking at Your Item List ............................................................................199

Using the Item column ......................................................................200

Using the Item List window ..............................................................201

Using the inventory reports..............................................................202

Adding Items to the Item List .....................................................................202

Basic steps for adding an item .........................................................203

Adding a service item ........................................................................204

Adding an inventory item..................................................................205

Adding a non-inventory part.............................................................207

Adding an other charge item ............................................................209

Adding a subtotal item ......................................................................210

Adding a group item...........................................................................211

Adding a discount item......................................................................211

Adding a payment item......................................................................213

Adding a sales tax item......................................................................214

Setting up a sales tax group ..............................................................214

Adding custom fields to items ..........................................................215

Editing Items.................................................................................................217

Adjusting Physical Counts and Inventory Values ....................................217

Adjusting Prices and Price Levels..............................................................220

Using the Change Item Prices command.........................................220

Using price levels ...............................................................................221

Inventory in a Manufacturing Firm ............................................................223

Manufactured inventory the simple way ........................................224

Inventory accounting in QuickBooks Premier................................224

Chapter 4: Managing Cash and Bank Accounts . . . . . . . . . . . . . . . . .227

Writing Checks..............................................................................................227

Recording and printing a check .......................................................227

Customizing the check form .............................................................233

Making Bank Deposits .................................................................................234

Transferring Money between Bank Accounts ..........................................237

Working with the Register...........................................................................239

Recording register transactions ......................................................239

Using Register window commands and buttons............................242

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Using Edit Menu Commands.......................................................................245

Reconciling the Bank Account....................................................................250

Reviewing the Other Banking Commands.................................................253

Banking Navigator command............................................................253

Order Checks & Envelopes command .............................................253

Record Credit Card Charges command ...........................................254

Make Journal Entry command..........................................................255

Set Up Online Financial Services command....................................256

Create Online Banking Message command.....................................257

Inquire About Online Banking Payment command........................257

Online Banking Center command.....................................................257

Chart of Accounts command ...........................................................258

Other Names list.................................................................................258

Memorized Transactions list ............................................................258

Online Banking Services command..................................................258

Chapter 5: Paying Employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .259

Setting Up Do-it-yourself Payroll ................................................................259

Choosing a payroll option .................................................................260

Signing up for a payroll service........................................................260

Setting up company information......................................................262

Setting up employees.........................................................................262

Describing an employee ....................................................................262

Setting up year-to-date amounts ......................................................266

Checking your payroll data...............................................................266

Paying Employees ........................................................................................267

Editing and Voiding Paychecks ..................................................................268

Paying Payroll Liabilities.............................................................................269

Book IV : Accounting Chores ......................................271

Chapter 1: For Accountants Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .273

Working with QuickBooks Journal Entries ...............................................273

Recording a journal entry .................................................................273

Reversing a journal entry..................................................................274

Editing journal entries .......................................................................275

Updating Company Information.................................................................275

Working with the Memorized Transactions..............................................276

Reviewing the Accountant & Taxes Reports ............................................276

Reviewing the Expert Analysis Reports ....................................................278

A Few Words about the Decision Tools.....................................................278

Creating an Accountant’s Copy of the QuickBooks Data File.................280

Creating an accountant’s copy .........................................................280

Using an accountant’s copy ..............................................................281

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Reusing an accountant’s copy ..........................................................282

Exporting client changes...................................................................282

Importing accountant’s changes ......................................................283

Canceling accountant’s changes ......................................................284

Chapter 2: Preparing Financial Statements and Reports . . . . . . . . . .287

Some Wise Words Up Front.........................................................................287

Producing a Report......................................................................................288

Working with the Report Window..............................................................290

Working with Report window buttons.............................................290

Using the Report window boxes.......................................................294

Modifying a Report ......................................................................................296

Using the Display tab .........................................................................297

Using the Filters tab ...........................................................................298

Using the Header/Footer tab.............................................................300

Formatting fonts and numbers .........................................................301

Processing Multiple Reports ......................................................................303

A Few Words about Document Retention .................................................303

Chapter 3: Preparing a Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .305

Reviewing Common Budgeting Tactics .....................................................305

Top-line budgeting..............................................................................305

Zero-based budgeting ........................................................................306

Benchmarking.....................................................................................307

Putting it all together .........................................................................308

Practical Approaches to Budgeting ...........................................................308

Using the Set Up Budgets Window.............................................................309

Creating a new budget .......................................................................309

Working with an existing budget ......................................................312

Managing with a Budget..............................................................................313

Some Wrap-Up Comments on Budgeting ..................................................315

Chapter 4: Using Activity-Based Costing . . . . . . . . . . . . . . . . . . . . . . .317

Revealing Traditional Overhead Allocation..............................................317

How ABC Works............................................................................................320

The ABC product line income statement ........................................320

ABC in a small firm.............................................................................323

Implementing a Simple ABC System ..........................................................325

How QuickBooks Supports ABC.................................................................326

Turning on Class Tracking ..........................................................................327

Using Classes for ABC..................................................................................328

Setting up your classes......................................................................328

Classifying revenue amounts ............................................................329

Classifying expense amounts............................................................329

After-the-fact classifications .............................................................330

Producing ABC reports......................................................................331

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Chapter 5: Setting Up Project and Job Costing Systems . . . . . . . . . .333

Setting Up a QuickBooks Job......................................................................333

Tracking Job or Project Costs ....................................................................336

Job Cost Reporting ......................................................................................339

Using Job Estimates.....................................................................................341

Progress Billing.............................................................................................342

Book V: Financial Management ..................................345

Chapter 1: Ratio Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .347

Some Caveats about Ratio Analysis...........................................................348

Liquidity Ratios ............................................................................................349

Current ratio .......................................................................................349

Acid test ratio .....................................................................................350

Leverage Ratios ............................................................................................350

Debt ratio.............................................................................................351

Debt equity ratio ................................................................................351

Times interest earned ratio...............................................................352

Fixed-charges coverage ratio............................................................353

Activity Ratios ..............................................................................................355

Inventory turnover ratio ...................................................................355

Days of inventory ratio......................................................................356

Average collection period ratio........................................................357

Fixed asset turnover ratio .................................................................358

Total assets turnover ratio................................................................358

Profitability Ratios .......................................................................................359

Gross margin percentage...................................................................359

Operating income/sales.....................................................................360

Profit margin percentage...................................................................360

Return on assets.................................................................................361

Return on equity.................................................................................361

Chapter 2: Economic Value Added Analysis . . . . . . . . . . . . . . . . . . . . .365

Introducing the Logic of EVA ......................................................................365

EVA in Action ................................................................................................366

An example of EVA..............................................................................367

Another example of EVA....................................................................368

Some Important Points about EVA.............................................................369

Using EVA When Your Business Has Debt.................................................370

The first example of the modified EVA formula..............................371

Another EVA with debt example.......................................................372

Two Final Pointers .......................................................................................374

And Now a Word to My Critics ...................................................................376

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Chapter 3: Capital Budgeting in a Nutshell . . . . . . . . . . . . . . . . . . . . .379

Introducing the Theory of Capital Budgeting...........................................379

The big thing is the return ................................................................380

One little thing is maturity ................................................................380

Another little thing is risk .................................................................381

Putting It All Together .................................................................................381

Calculating the Rate of Return on Capital.................................................382

Calculate the investment amount ....................................................382

Estimate the net cash flows ..............................................................383

Calculating the return........................................................................387

Measuring Liquidity.....................................................................................391

Thinking about Risk.....................................................................................392

What Does All This Have to Do with QuickBooks? ..................................393

Book VI: Business Plans.............................................395

Chapter 1: Profit-Volume-Cost Analysis . . . . . . . . . . . . . . . . . . . . . . . .397

How Profit-Volume-Cost Analysis Works...................................................398

Calculating Breakeven Points.....................................................................400

Using Real QuickBooks Data for Profit-Volume-Cost Analysis ...............402

Sales revenue ......................................................................................402

Gross margin percentage...................................................................402

Fixed costs ..........................................................................................403

The Downside of the Profit-Volume-Cost Model ......................................404

Using the Profit-Volume-Cost Analysis Workbook ...................................405

Collecting your inputs .......................................................................405

Understanding the breakeven analysis ...........................................409

Understanding the profit-volume-cost forecast .............................410

Looking at the profit-volume-cost charts........................................412

Chapter 2: Creating a Business Plan Forecast . . . . . . . . . . . . . . . . . . .417

Reviewing Financial Statements and Ratios .............................................417

Using the Business Plan Workbook ...........................................................419

Understanding the Workbook Calculations..............................................425

Forecasting inputs..............................................................................426

Balance Sheet......................................................................................426

Common Size Balance Sheet .............................................................433

Income Statement...............................................................................435

Common Size Income Statement......................................................438

Cash Flow Statement..........................................................................439

Inventory Investments ................................................................................443

Financial Ratios Table........................................................................446

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Customizing the Starter Workbook............................................................450

Changing the number of periods......................................................451

Ratio analysis on existing financial statements..............................451

Calculating taxes for a current net loss before taxes ....................451

Combining this workbook with other workbooks .........................452

Chapter 3: Writing a Business Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . .453

What the Term Business Plan Means ........................................................453

A Few Words about Strategic Plans ...........................................................453

Cost strategies ....................................................................................454

Differentiated products and services strategies ............................454

Focus strategies..................................................................................455

Look, Ma: No Strategy..................................................................................455

Two comments about tactics............................................................456

Six final strategy pointers..................................................................457

Writing a White Paper Business Plan ........................................................457

Writing a New Venture Plan ........................................................................461

Is the new venture’s product or service feasible?..........................461

Does the market want the product or service?..............................461

Can the product or service be profitably sold?..............................462

Is the return on the venture adequate

for prospective investors?.............................................................462

Can existing management run the business?..................................463

Some final thoughts ...........................................................................464

Book VII: Care and Maintenance ................................467

Chapter 1: Setting Up a Peer-to-Peer Network . . . . . . . . . . . . . . . . . .469

Can Your Business Benefit from a Network? ............................................470

What Is a Peer-to-Peer Network?................................................................470

Hardware Requirements..............................................................................471

Connecting Your Network Hardware .........................................................472

Configuring Your Host Computer...............................................................473

Configuring Other Windows Computers on the Network.......................476

Installing and Using a Networked Printer .................................................477

Sharing Resources on the Network............................................................479

Accessing Shared Resources ......................................................................480

Chapter 2: Administering QuickBooks . . . . . . . . . . . . . . . . . . . . . . . . .483

Keeping Your Data Confidential .................................................................483

Using Windows security ....................................................................483

Using QuickBooks security ...............................................................484

QuickBooks in a Multi-User Environment.................................................485

Setting up additional QuickBooks users .........................................485

Changing user rights..........................................................................490

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A Few Words about Closing ........................................................................492

Using Audit Trails.........................................................................................493

Turning on Audit Trail Tracking.................................................................493

Producing an Audit Trail report .......................................................493

Simultaneous Multi-User Access................................................................494

Maintaining Good Accounting Controls....................................................495

Chapter 3: Protecting Your Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .499

Backing Up the QuickBooks Data File .......................................................499

Backing up basics...............................................................................499

What about online backup? ..............................................................501

Some backup tactics ..........................................................................501

Restoring a QuickBooks Data File..............................................................502

Archiving the QuickBooks Company Files................................................505

Archiving basics .................................................................................507

Some archiving strategies .................................................................510

Chapter 4: Troubleshooting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .513

Using the QuickBooks Help File and This Book .......................................513

Browsing Intuit’s Product Support Web Site ............................................514

Checking Another Vendor’s Product Support Web Site ..........................515

Tapping into Intuit’s Product Support System .........................................516

Trying an Internet Newsgroup....................................................................517

When All Else Fails . . ..................................................................................518

Book VIII: Appendixes ...............................................519

Appendix A: A Crash Course in Excel . . . . . . . . . . . . . . . . . . . . . . . . . .521

Starting Excel................................................................................................521

Stopping Excel ..............................................................................................523

Explaining Excel’s Workbooks....................................................................523

Putting Text, Numbers, and Formulas into Cells .....................................524

Writing Formulas..........................................................................................524

Scrolling through Big Workbooks ..............................................................525

Copying and Cutting Cell Contents............................................................526

Copying cell contents ........................................................................526

Moving cell contents..........................................................................527

Moving and copying formulas ..........................................................527

Formatting Cell Contents ............................................................................529

Functions Are Simply Formulas .................................................................530

Saving and Opening Workbooks.................................................................533

Saving a workbook .............................................................................533

Opening a workbook..........................................................................534

Printing Excel Workbooks...........................................................................534

One Other Thing to Know ...........................................................................536

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Appendix B: Government Web Resources for Businesses . . . . . . . .537

Bureau of Economic Analysis ....................................................................537

Information available at the BEA Web site .....................................538

Downloading a BEA publication ......................................................539

Uncompressing a BEA publication...................................................540

Using the BEA publication.................................................................540

Bureau of Labor Statistics ..........................................................................541

Information available at the BLS Web site ......................................541

Using Bureau of Labor Statistics information.................................542

Census Bureau .............................................................................................545

Information available at the Census Bureau Web site ...................545

Using the Census Bureau’s publications .........................................546

Using the Census Bureau search engine .........................................547

Using the Census Bureau site index.................................................547

SEC EDGAR ...................................................................................................548

Information available through EDGAR.............................................548

Searching the EDGAR database .......................................................549

The Federal Reserve Web Site ...................................................................552

Information available at the Federal Reserve Web site ................552

Using the Federal Reserve Web site’s information ........................553

Using the Government Printing Office Access Site..................................553

Information available at the GPO Access site.................................553

Searching the GPO Access database ..............................................554

Using the Internal Revenue Web Site ........................................................554

Appendix C: Glossary of Accounting and Financial Terms . . . . . . . .559

Index........................................................................595

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