| How to Perform a Basic Accounting Audit Posted: 13 Jan 2017 04:00 PM PST An accounting audit is the process of examining a company's entire financial situation, with an emphasis on ensuring compliance with relevant reporting standards, and promoting adequate cash handling policies and internal controls. In most countries, regular audits by outside firms are required for publicly traded corporations. In contrast, small businesses are typically not subject to as rigorous a set of reporting standards and controls and therefore are often not subject to mandatory audits. Learning how to perform a basic internal accounting audit on your own small business can provide you with a comprehensive understanding of your company's financial strengths and weaknesses. EditPreparing To Perform a Basic Financial Audit - Understand financial audits. Quite simply, financial audits exist to ensure that your business's financial information is "true and fair". For small businesses, the main concern is that all expenses and revenues are accurate so that the IRS knows exactly the financial status of the business and can confirm all deductions are valid. [1][2]
- A formal audit involves an examination of financial statements by a qualified third-party (typically a chartered public accountant, or CPA). With regards to small businesses, audits are typically performed by the IRS due to concerns over proper reporting, whereas large public corporations typically hire external auditors (and have internal auditors) to confirm financial information is valid for shareholders.[3].
- Despite this, you can still "self-audit" your business (or make sure your financial information and procedures are accurate and fair), to improve your business and protect yourself from an IRS audit.
- Learn the reasons for a financial audit. There are several reasons and benefits to regularly audit your finances. While a basic audit can be performed by the business owner (who should be regularly making sure financial information is accurate and procedures are efficient), it is wise to hire a CPA to do a systematic overview of your finances.[4][5]
- Financial audits can ensure information is valid and in accordance with accounting standards (like the Generally Accepted Accounting Principles, or GAAP).
- Financial audits make sure all legal and tax rules are being complied with, which can prevent an audit from the IRS, or different legal issues that can arise when fraudulent or incorrect information is presented to the public or investors.
- They can also provide education to the business owner about how their business is running and how it can be improved.
- Prevent your small business from triggering an IRS audit. A basic accounting audit of your business can be an effective way to prevent yourself from receiving an IRS audit, which can be stressful and time consuming. Before looking deeper into your finances, there are several initial tips that can be used to improve your financial standing and prevent an IRS audit.[6]
- Ensure your deductions are realistic and not excessive (especially for business meals, travel, and entertainment). For example, daily commuting to work at a regular job is not a valid deduction, nor is claiming any personal expense as a business deduction. A good rule is if the spending is required to make money, then it can be deducted.
- Be sure you have proper receipts and records for any and all deductions.
- Have explanations and proper documentation for any major discrepancies between years. If you contribute much more to charity one year than another, include an explanation as to why when you file your return, and include any receipts or other associated documents.
EditCreating an Accounting Audit Trail - Determine whether your business has a sufficient accounting audit trail. An accounting audit trail consists of the paper and electronic sources that document the history of a business's transactions. Audit trails are used to trace a business's financial data from the general ledger to the source of the transaction/funds. A strong audit trail provides a comprehensive chronological list documenting the steps taken to commence and complete transactions.[7]
- Determine if your existing accounting practices enable you to track the complete process of a financial transaction with documentation. If not, your accounting processes must be strengthened in order to create a sufficient accounting audit trail. For example, if you are purchasing goods from a supplier, locate the documentation associated with the transaction (like an invoice), locate the transaction in the appropriate account (like the expense or accounts payable account), and identify what kind of transaction it was (buying goods from a supplier).
- Employ accounting software to create an electronic accounting audit trail for your business. Using accounting software to log your business's financial activities will allow you to easily store and analyze accounting data with ease.
- Review your small business's existing record keeping policies. All financial information should be stored reliably, securely, and in an organized manner. All relevant information, such as bank statements, cancelled checks, and cash register tapes should be stored at least through the end of each reporting period. Having this information stored and readily accessible will help you resolve any issues or discrepancies that arise.
- There should be associated documentation for every transaction, with relevant explanations for transactions that will be used for deductions. For example, if you spent $100 on gas to travel to meet a potential client, there should not only be receipts (or bank records) for the transaction, but it should also be recorded that the $100 expense was to recruit a new client, and is therefore a deductible business expense.[8]
- Examine how financial documents are passed on to accounting personnel. The first step in your small business's accounting audit consists of gathering financial documents, such as invoices, receipts, and bank statements, and handing them off to the accountant or accounting department for processing. If this process is slow or unreliable, the accounting records will suffer and become unreliable.
- If you are self-employed, this step is simplified, and your task is instead to make sure that you take your own financial transaction records and process them quickly and regularly to ensure your records are up to date.
- Create a system for monitoring your company's internal controls. Internal controls are those provisions that help to protect against fraud, theft, and other internal accounting issues. They are the procedures your business uses to ensure your assets are protected and your information is accurate.[9]
- Separate accounting duties as much as is reasonable. For example, it is best not to allow the same person to both handle cash and do the bookkeeping, as this makes it easier to explain away missing cash.[10]
- Safes should be locked when not in use, and company software and computers should be password protected.
- Camera systems are beneficial for monitoring the execution of internal controls at retail businesses.
- Reconciliation of accounts, such as the reconciliation of bank statements with the checkbook, should regularly occur as a way to validate financial information.
- Techniques like numbering documents such as checks to prevent duplication are also a useful internal control.
- Consider the accounting and tax laws your business must follow. For tax purposes, you are typically required by law to keep comprehensive accounting records for your business. Preparing your accounting records to be in compliance with the law will make a potential federal revenue audit easier to comply with.[11]
- Make IRS procedures such as keeping accounting records for at least six years a part of your internal audit trail process. This way you already have the processes in place that are required to respond external audits from the IRS and other external parties.
- To find out what laws are relevant to you, the Small Business Administration website is a very helpful resource. In addition, you can also consult with your accountant or bookkeeper if you have one.
EditConducting an Internal Accounting Audit - Employ industry-accepted audit practices. Good audit practices should serve as your initial guide for conducting your internal accounting audit. Using a business accounting software program, a tax attorney, or an accountant is the best way to ensure that your internal accounting audit is in line with generally accepted accounting practices.[12]
- The General Accepted Auditing Standards (GAAS) are the most common auditing standards used to audit private companies. Consider the GAAS policies when commencing your internal accounting audit.
- GAAS are the basic rules and standards that are used when doing an audit. While these typically are used by professional auditors, consulting these basic principles can provide a helpful guideline for your own personal audit.
- Cross-reference each part of your company's accounting system. Review each place into which accounting information is input, including the general journal, the general ledger, and individual account balances. Account balances should be examined on a continual basis, rather than just before preparing the trial balance at the end of the accounting period.[13]
- Make sure that all entries have corresponding entries across each element of your system, and that any discrepancies are resolved quickly. For example, a purchase of merchandise to sell would require an debit entry to the inventory account, and a credit to your cash account.
- Use accounting documentation to verify your business's gross income, expenses and costs.
- If you have a very large number of transactions, it is acceptable to take a statistical sample in order to examine individual transactions, rather than trying to examine all of them.
- Compare internal accounting records against external records. Check the fidelity of your own bookkeeping by comparing it against external records. For example, you can compare purchase receipts from your suppliers against your own purchase records. Note that issues that arise through this process may be due to external errors, such as miscalculations by a supplier or customer.[14]
- If you encounter any errors, it is important to firstly correct the error. Any errors on the behalf of external factors (like a supplier error), should also be corrected by contacting the party involved. Next, it is important to document the error, and ask yourself why the error happened, and who is responsible. Is it a one-time mistake, or is there a problem with basic policy or procedure? From here, you can focus on ensuring the error is not repeated.
- If you have physical products or use equipment in your business, you will need to conduct physical audits as well. For example, inventory or equipment should be counted and visually inspected.
- Check internal tax records against your tax returns. Look through your recent government tax receipts and compare these against your internal records regarding taxes paid and tax liabilities. In the U.S., keep tax receipts on hand for at least 7 years, as this is the statute of limitations on tax fraud.[15]
- Create an audit report. Compile a list of your findings into a succinct audit report. An audit report is simply a document that summarizes the findings of your audit. It will state problems you found, improvements that were made, and areas that were working well.[16]
- Since this is your own audit, this does not need to be a formal document, and should simply be a useful document that you can refer to for your own usage, or that you can show the IRS in the event that your business is audited.
- Consider hiring an accountant. The above guidance on creating an audit trail may seem daunting. Consider hiring an accountant if you are unable to execute the necessary processes required to create an audit trail. An accountant can be hired specifically for creating and executing an accounting audit trail process, which you then can oversee without that accountant's assistance. Moreover, a long-term relationship with an accountant can be critical to business success.
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| How to Discipline Yourself Posted: 13 Jan 2017 08:00 AM PST Do you have a habit of putting certain things off until the last minute? Do you find it hard to stick to most things you plan to do? Maybe you want to do something more regularly, like studying for an upcoming test or working out in the gym. Whichever area(s) are lacking discipline, try not to lose heart. Fixing this issue starts with making a plan to improve your discipline. EditTaking Action to Be More Self-Disciplined - Think about why you want to discipline yourself. Is there a particular goal you're trying to achieve but you feel certain obstacles are getting in the way? Maybe you want to become an early riser, but have a habit of sleeping really late. Maybe your once-stellar musical skills are deteriorating because of lack of practice. Or perhaps you're trying to lose weight, but don't like to exercise. Set some time aside to think through this so that you can narrow down your goal-setting.
- Visualize your goal. Visualization is key to successful goal-setting. For one, you must think clearly about your goals and clarify what they look like. Then, you must surround yourself - either physically or mentally - with these goals.
- One specific form of visualization that has shown to be very effective at helping you reach goals is called process simulation. This tactic involves envisioning yourself taking the necessary steps to accomplish a goal, rather than just imagining the end result.[1]
- Other ways to practice visualization can be done through daily meditation or by creating a vision board of your goals.
- Create an action plan.[2] This can be done in table form, either by hand or by using a PC package such as MS Word or Excel. Don't worry about filling it in at this point. That's next! Consider adding a relevant goal title at the top of this form, such as Workout Regularly. After doing that add the following column headings in sequence:
- Action
- Time to Begin
- Potential Problems
- Strategies to Overcome Potential Problems
- Progress Report
- Once done, fill in the the column boxes under the appropriate headings.
- Prepare to take action and decide when to begin. Actions will be the steps you must attempt to work towards your goal. After you come up with some meaningful action steps. think of a time to start your new self-discipline goal.
- Your action steps could be anything from limiting time spent on unproductive activities that keep you from completing your workout, or making sure your gym clothes are already laid out the night before.
- If thinking of ideas is something you are finding difficult, brainstorming is a helpful technique for this. You might also find that asking a family relative, friend or someone else you know useful. It's likely that you will think of multiple actions, for which you will need to include multiple rows. Take as much time as you need, and include everything you can think of.
- You might plan to start today, tomorrow or a later time in the week/month. Keep your plan realistic by taking into account any time restrictions. For example, if the action happens to be "Work out each day at 6am" you are unlikely to find it helpful to work towards this goal today if it's already afternoon by the time you've thought of it.
- Anticipate potential problems and strategize to overcome them. Consider any difficulties that are likely to occur with the action steps in your plan and devise a plan to handle them as they happen. For example, if you decided to pick the "Work out each day at 6am" action but know it's a pretty sure thing that when the alarm goes off you're only going to press the "snooze" button and give in to the temptation to doze off again then you could jot down something like "I'll just fall asleep again" .
- Alternatively, you can think of solutions which have worked well at some stage in the past. However, if you know deep down something is highly unlikely to work as a strategy from past experience (for example, promising yourself you will talk yourself into getting up early next time when this has already failed on a number of occasions) - discard the idea.[3]
- By trying to re-use methods which already have not worked, you're setting yourself up for disappointment. Move on to other ideas. For instance, it's possible that setting your alarm clock some distance away from where you sleep could be more successful in waking you up as it takes more effort to switch it off.
- Update your progress report regularly and review the plan. Start your actions and implement your decided problem solving strategies at the planned times. When carrying them out, make a note of the date and whether or not the result was successful. Once the time period for your plan elapses, look through the progress comments you logged during that time.[4]
- When reviewing your plan think about what parts went well and what didn't go so well. For the things that didn't, ask yourself if there is anything useful you can learn from the experience(s)to move you closer towards your goals next time and incorporate this into your plan for next time.
- If you have not learned anything useful from the experience, drop the current strategy and try an alternative. Return to the earlier suggested methods and think up new ideas, if you are struggling with this.
- Reframe your mistakes. Even if you totally bombed your first attempt, it's worth it to keep pushing towards reaching your goal of becoming more self-disciplined. But, growing will require reframing mistakes into learning opportunities. Just don't give up![5]
- Researchers found that there are two potential brain responses to making mistakes: immediately strive to problem-solve or shut down. People who pay attention to their mistakes are more likely to learn new ways of correcting them in the future. People who overlook (i.e. or shut down neurologically) their mistakes do not change or improve them. Be sure to look closely at where you're lacking and think of how you can improve in the future.[6]
EditPromoting Self-Discipline Each Day - Don't put yourself down for lacking discipline. Knocking yourself for this is unlikely to help, as it's most likely it'll make you feel de-motivated and possibly even depressed (depending on the extent this habit has affected your life). Instead, bear in mind that it's not unusual to feel undisciplined and that this is an ability that can be both learned and mastered. It's just likely to take time, as with trying anything new.
- A survey from 2011 revealed that approximately 27 percent of respondents felt they needed help with self-control and willpower.[7] However, most respondents have hope that they can get better in this area.
- Nurture yourself. Self-control can be a limited resource capable of being depleted. Certain situations can make your self-discipline waver more than others. For example, being sleep-deprived can cause you to make poor decisions and even overeat. Nourishing your mind, body, and soul should help you on your journey to better self-discipline.[8]
- Eat well-balanced meals. Ensure that you have between 3 to 5 small meals a day that include a variety of vegetables, fruits, lean protein, and whole grains. Drink plenty of water to stay hydrated.
- Get regular exercise.[9] Maintain a consistent level of physical activity while you are undertaking your self-discipline goals. Exercise not only puts you in a positive mood but gives you energy and motivation to accomplish tasks.
- Work to reduce stress. Being stressed can take a toll on your productivity and overall health. Minimize stress by getting enough sleep, practicing self-care activities like a soothing bath or a walk in the park, or perform relaxation techniques like meditation or yoga. If you are a spiritual person, performing rituals such as prayer can also help you manage stressful situations.
- Motivate yourself daily.[10] That's why the best way to get better at accomplishing goals is by forming habits. The book The Power of Habit' explains that habits are processed in the brain in the same area as automatic reflexes rather than through the prefrontal cortex which regulates decision-making.[11] In the beginning, you will require constant motivation to perform acts of self-discipline until these acts become habitual and don't require any conscious thought.
- Strategies to motivate yourself can include reading inspirational quotes or books, watching uplifting podcasts or Ted Talks, and talking on the phone to a person who inspires you. Do this in the morning - or as needed - for greater enthusiasm for difficult tasks.
- Take into consideration your bad habits, such as overuse of TV, computer, internet, spending too much time playing video games, etc. and that will help you manage your time better and you will have more of it left to do productive things.
- Action based goals are good. Instead of having losing 20 pounds as a goal why not have workout daily as a goal?
- Track your progress daily as this will show you how much work you have already completed and motivate you to push forward.
- Be patient with yourself as you cultivate new habits.
- Don't expect overnight changes.
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| How to Heal a Broken Toe Posted: 13 Jan 2017 12:00 AM PST The toes are comprised of small bones (called phalanges), which are susceptible to breaking when exposed to blunt trauma. Most broken toes are called "stress" or "hairline" fractures, which means a small surface crack that's not serious enough to misalign the bones or break the skin's surface.[1] Less commonly, a toe can be crushed such that the bones are completely shattered (a comminuted fracture) or fractured such that the bones radically misalign and stick out through the skin (an open compound fracture). Understanding the severity of your toe injury is crucial because it determines the type of treatment protocols you should follow. EditGetting Diagnosed - Schedule an appointment with your doctor. If you develop sudden toe pain from some type of trauma and it doesn't fade away after a few days, then schedule an appointment with your family physician or go to the emergency room of your local hospital or an urgent care clinic that has X-ray services if symptoms are severe. Your doctor will examine your toe and foot, ask questions about how you injured it, and maybe even take X-rays in order to determine the extent of the injury and type of fracture. However, your family doctor is not a musculoskeletal specialist, so you may need a referral to another doctor with more specialized training for serious problems with your toe.
- The most common symptoms of a broken toe include intense pain, swelling, stiffness and usually bruising due to some internal bleeding. Walking is difficult, and running or jumping nearly impossible without excruciating pain.
- Other types of healthcare professionals who could help diagnose and/or treat broken toes include osteopaths, podiatrists, chiropractors and physiotherapists, as well as emergency room or urgent care physicians.
- See a specialist. Small hairline (stress) fractures, bone chips and contusions are not considered serious medical conditions, but severely crushed toes or displaced compound fractures often require surgical intervention, especially if the big toe is involved. Medical specialists such as an orthopedist (bone and joint specialist) or physiatrist (muscle and bone specialist) can better assess the seriousness of your fracture and recommend appropriate treatment. Broken toes can sometimes be related to diseases and conditions that affect and weaken bone, such as bone cancer, bone infections, osteoporosis or complications related to diabetes, so the medical specialists need to consider these when examining your toe.[2]
- X-rays, bone scans, MRI, CT scan and ultrasound are modalities that specialists may use to help diagnose your broken toe.
- Broken toes are usually the result of dropping something heavy on the foot or "stubbing" a toe against something hard and immovable.
- Understand the type of fracture and most appropriate treatments. Make sure you get the doctor to clearly explain the diagnosis (including the type of fracture) and provide you with various treatment options for your injury, as simple stress fractures can usually be treated at home. In contrast, a mangled, bent, or deformed toe is usually a sign of a more serious fracture and best left to trained professionals.
- The smallest toe (5th) and the biggest (1st) are fractured more often than the other toes.[3]
- Joint dislocations can cause crooked toes also and look similar to fractures, but physical examination and X-rays will distinguish between the two conditions.
EditTreating Stress and Non-Displaced Fractures - Utilize the R.I.C.E. treatment protocol. The most effective treatment protocol for minor musculoskeletal injuries (including stress fractures) is abbreviated R.I.C.E. and stands for rest, ice, compression and elevation. The first step is rest — temporarily stop all activity that involves your injured foot in order to address your injury. Next, cold therapy (ice wrapped in a thin towel or frozen gel packs) should be applied to the broken toe as soon as possible in order to stop any internal bleeding and reduce inflammation, preferably while your leg is elevated on a chair or stack of pillows (which also combats inflammation). Ice should be applied for 10-15 minutes every hour, then reduce the frequency as the pain and swelling subside over the course of a few days.[4] Compressing the ice against your foot with a compression bandage or elastic support will also help control the inflammation.
- Don't tie the compression bandage too tight or leave it on for more than 15 minutes at a time because complete restriction of blood flow could cause more damage to your foot.
- Most uncomplicated broken toes heal well, usually within four to six weeks, at which time you can slowly resume athletic activities.[5]
- Take over-the-counter medications. Your doctor may recommend anti-inflammatories such as ibuprofen, naproxen or aspirin, or regular analgesics (painkillers) such as acetaminophen to help combat the inflammation and pain associated with your toe injury.[6]
- These medications tend to be hard on your stomach, liver and kidneys, so they shouldn't be taken for more than two weeks at a time.
- Tape your toes for support. Tape your broken toe to an adjacent uninjured toe (called buddy taping) for support and to assist realigning it if it's somewhat crooked (speak with your doctor first if your toe appears crooked).[7] Thoroughly clean your toes and feet with alcohol wipes and then use strong medical-grade tape that's preferably waterproof so it can withstand showering. Change the tape every few days over the course of a few weeks.
- Consider putting some gauze or felt in between your toes before taping them together in order to prevent skin irritation.
- To make a simple, homemade splint for additional support, place trimmed Popsicle sticks on both sides of your toes before taping them together.
- If you're unable to tape your own toes, then ask your family doctor, specialist, chiropractor, podiatrist or physical therapist for assistance.
- Wear comfortable shoes for four to six weeks. Immediately after your toe injury, switch to comfortable-fitting shoes that have plenty of room in the toe cap in order to accommodate the swelling and the taping. Choose hard-soled, supportive and sturdy shoes over more trendy types and avoid wearing high heels for at least a few months, because they push your weight forward and severely crowd the toes.[8]
- Supportive open-toed sandals may be used if the inflammation is excessive, but remember that they don't offer any toe protection.
EditTreating Displaced or Open Compound Fractures - Get reduction surgery. If the broken bone fragments don't align together, the orthopedic surgeon will manipulate the pieces back into normal position — a process called reduction.[9] In some cases, reduction can be accomplished without invasive surgery depending on the number and positioning of the bone fragments. A local anesthetic is injected into the toe to numb the pain. If the skin is broken due to the trauma, stitches will be needed to close the wound and topical antiseptics administered.
- With open fractures, time is of the essence because of potential blood loss and the risk of infection or necrosis (local tissue death due to lack of oxygen).
- Strong painkillers such as narcotics may be prescribed until anesthesia is administered in the operating room.
- Sometimes with severe fractures, pins or screws may be required to hold the bones in place while they heal.
- Reduction isn't just used with open compound fractures; it is also used with any fracture with significant displacement.
- Wear a splint. After a reduction of your broken toe, a splint is often put in place to support and protect the toe while it heals properly. Alternatively, you may have to wear a supportive compression boot, but either way, you'll likely need the use of crutches over the short term (two weeks or so). At this stage, minimizing walking and resting with your injured foot elevated is still highly recommended.
- Although splints provide support and cushioning, they don't provide much protection, so be extra careful not to bump your toe while walking.
- During the bone-healing phase, make sure your diet is rich in minerals, especially calcium, magnesium and boron, as well as vitamin D in order to promote bone strength.[10]
- Get a cast. If more than one toe is broken or other bones of the forefoot are injured (such as the metatarsals), then your doctor might apply a plaster or fiberglass cast to your entire foot. Short-leg walking casts are also recommended if the fragments won't stay snugly together. Most broken bones heal successfully once they have been repositioned and are protected from further trauma or excessive pressure.
- Following surgery, and especially with the help of a cast, severely broken toes take six to eight weeks to heal, depending on the location and extent of the injury.[11] After such a long time in a cast, your foot may need some rehabilitation as described below.
- After a week or two, your doctor may request another set of X-rays to ensure that the bones are aligned and healing properly.
EditDealing With Complications - Watch for signs of infection. If the skin is broken near your injured toe, you are at higher risk of developing an infection within the bone or the surrounding tissues.[12] Infections get swollen, red, warm and very tender to the touch. Sometimes they leak pus (which represents your white blood cells at work) and smell bad. If you experienced an open compound fracture, your doctor may recommend a precautionary two-week course of oral antibiotics to deter the growth and spread of bacteria.
- Your doctor will examine the area carefully and prescribe antibiotics if there is an infection.
- Your doctor may recommend a tetanus shot following a serious fracture if it was caused by puncturing or lacerating your skin.[13]
- Wear shoe orthotics. Orthotics are customized shoe inserts that support the arch of your foot and promote better biomechanics while walking and running.[14] Following a broken toe, especially if the big toe is involved, your gait and foot biomechanics may be negatively altered from limping and avoiding toeing off. Orthotics will help reduce the risk of problems developing in other joints such as the ankle, knee and hips.
- With a severe fracture, there's always a risk of arthritis developing in surrounding joints, but orthotics can mitigate the risk.
- Seek out physical therapy. After the pain and inflammation have disappeared and the broken bone is healed, you may notice the range of motion or strength within your foot is reduced. As such, ask your doctor for a referral to a sports medicine specialist or physiotherapist who can offer a variety of tailored strengthening exercises, stretches and therapies in order to improve your range of motion, balance, coordination and strength.[15]
- Other health professionals that may be able to help rehabilitate your toe/foot include podiatrists, osteopaths and chiropractors.
- There's no need to be completely inactive once you break your toe, but substitute activities that put less pressure on the foot, such as swimming or lifting weights with your upper body.
- After about ten days, switching from ice therapy to moist heat (via a microwaved bag of rice or beans) may help soothe an achy toe and promote blood flow.
- If you have diabetes or peripheral neuropathy (loss of sensation in the toes), do not tape the toes together because you won't be able to feel if the tape is too tight or if blisters form.
- As an alternative to anti-inflammatories and analgesics for your broken toe, acupuncture may provide pain relief and help reduce inflammation.
- Do not use this article as a substitute for medical care! Always seek the advice of your doctor.
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