In diesem Artikel
Home and Business (USA)
USA
Double-Entry Accounting
Private
Accounting plan with separation for the private and business.
In Banana WebApp öffnen
Öffnen Sie Banana Buchhaltung Plus in Ihrem Browser ohne Installation. Passen Sie die Vorlage an, geben Sie die Transaktionen ein und speichern Sie die Datei auf Ihrem Computer.
Vorlage im Banana WebApp öffnenDokumentation zur Vorlage
With this accounting plan you can categorize transactions for private or business.
Vorschau der Vorlage
Private/Home Business
Accounting 2017
Basic Currency: USD
Double-entry
| Group | Account | Description | Sum In | Gr1 |
|---|---|---|---|---|
| BALANCE SHEET | ||||
| ASSETS | ||||
| Current Assets | ||||
| 1000 | Cash-Husband | 100 | ||
| 1001 | Cash-Wife | 100 | ||
| 1010 | Bank of America personal account | 100 | ||
| 1011 | Bank of America joint account | 100 | ||
| 1020 | Scrip Dividend | 100 | ||
| 1030 | Health Savings Account (USA) | 100 | ||
| 1031 | CMA cash account (USA) | 100 | ||
| 1040 | Prepaid Insurance | 100 | ||
| 100 | Cash and bank accounts private | 10 | ||
| Other bank accounts | ||||
| 1100 | Bank of America business account | 110 | ||
| 1101 | Second residence bank account | 110 | ||
| 110 | Bank accounts business and properties | 10 | ||
| Investments | 130 | |||
| 1300 | Investments short term | 130 | ||
| 1310 | Investments bonds | 130 | ||
| 1320 | Inestments stocks | 130 | ||
| 130 | Total investments | 10 | ||
| 10 | Cash, Banks and investments | 1 | ||
| Other Business Assets | ||||
| 1400 | Accounts receivable | 140 | ||
| 1410 | Computer & Software | 140 | ||
| 1420 | Inventory | 140 | ||
| 140 | Other Business assets | 1 | ||
| Term Assets | ||||
| 1500 | Private residence | 150 | ||
| 1510 | Second residence property for renters | 150 | ||
| 1520 | Brokerage account | 150 | ||
| 1530 | Individual Retirement Account (USA) | 150 | ||
| 150 | Balance Term Assets | 1 | ||
| 1 | TOTAL ASSETS | 00 | 1 | |
| LIABILITIES & EQUTY | ||||
| Current Liabilities | ||||
| 2000 | Credit Card 1 | 200 | ||
| 2001 | Credit Card 2 | 200 | ||
| 2020 | Accounts payable | 200 | ||
| 2030 | Check issued | 200 | ||
| 200 | Balance Current Liabilities | 20 | ||
| Current Liabilities 2nd Residence | ||||
| 2150 | Accounts payable second residence | 215 | ||
| 215 | Balance Current Liabilities 2nd Residence | 20 | ||
| Home Business Liabilities | ||||
| 2200 | Credit Card HB | 220 | ||
| 2210 | Accounts payable | 220 | ||
| 220 | Balance Home Business Liabilities | 20 | ||
| Term Liabilities | ||||
| 2500 | Mortgage payable on private residence | 250 | ||
| 2501 | Mortgage payable on second residence | 250 | ||
| 2502 | Student loan | 250 | ||
| 250 | Balance Term Liabilities | 20 | ||
| 20 | Liabilities | 2 | ||
| 2900 | Start up capital | 29 | ||
| 2910 | Profit or loss brought forward private | 29 | ||
| 2911 | Profit or loss brought forward business | 29 | ||
| 296 | Profit or loss of the current year | 29 | ||
| 29 | Owner capital | 2 | ||
| 2 | TOTAL LIABILITIES | 00 | 1 | |
| 00 | Difference should be = 0 (blank cell) | 1 | ||
| PROFIT/LOSS STATEMENT | ||||
| PRIVATE | ||||
| Revenue Private | 4 | |||
| 3000 | Salary, other income | 30 | ||
| 3001 | Interest from bank/post accounts | 30 | ||
| 3002 | Investment interest income (Bonds) | 30 | ||
| 3003 | Investment dividend income (Equities) | 30 | ||
| 3004 | IRA Distributions (USA) | 30 | ||
| 3005 | Unemployment compensation | 30 | ||
| 3006 | Other income | 30 | ||
| 30 | Total revenue Private | 3 | ||
| 3500 | Accrued mortgage interest expense | 35 | ||
| 3501 | Office supplies | 35 | ||
| 3502 | Utilities:Electricity, gas, water, heating oil | 35 | ||
| 3503 | Upkeep | 35 | ||
| 3504 | Maintenance | 35 | ||
| 3505 | Repair | 35 | ||
| 3506 | Capital improvement | 35 | ||
| 3520 | Home insurance | 35 | ||
| 35 | Cost private | 3A | ||
| 3600 | Health related expenses | 36 | ||
| 3601 | Health insurance premiums | 36 | ||
| 3602 | Medical and dental expenses | 36 | ||
| 3605 | Personal hygiene | 36 | ||
| 3606 | Haircut | 36 | ||
| 3610 | Identity protection/credit score (USA) | 36 | ||
| 3611 | Books | 36 | ||
| 3612 | Clothes, games, personal belongings | 36 | ||
| 3613 | Software | 36 | ||
| 3620 | Dining out | 36 | ||
| 3621 | Groceries | 36 | ||
| 3622 | Tips paid | 36 | ||
| 3630 | Transport (car, bicycle,gas, repair, maintenance etc.) | 36 | ||
| 3631 | Travel, holidays | 36 | ||
| 3632 | Entertainment | 36 | ||
| 3640 | Bank and current account fees | 36 | ||
| 3641 | Interest expense | 36 | ||
| 3642 | Credit card fees | 36 | ||
| 3643 | Tax preparation fees | 36 | ||
| 3644 | Cell Phone | 36 | ||
| 3650 | Insurances | 36 | ||
| 3660 | Taxes, fees | 36 | ||
| 3661 | IRA RMD tax paid (USA) | 36 | ||
| 3670 | Tuition | 36 | ||
| 3671 | Other Education expenses | 36 | ||
| 3680 | Donations/Charity | 36 | ||
| 3890 | Craft supplies | 36 | ||
| 3700 | Other expenses | 36 | ||
| 36 | Cost Personal | 3A | ||
| 3A | Total Cost Private | 3 | ||
| 3 | Result private | 02 | ||
| BUSINESS (Schedule C) | ||||
| 4000 | Gross receipts on sales | 40 | C1 | |
| 4001 | Returns on allowances | 40 | C2 | |
| 4005 | Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) | 40 | C6 | |
| 40 | Generale business revenues | 4A | ||
| 4200 | Inventory at beginning of the year | 42 | C35 | |
| 4201 | Purchasess less cost of items withdan for persona use | 42 | C36 | |
| 4202 | Cost of labor. Do not include any amounts paid to yourself | 42 | C37 | |
| 4203 | Material and supplies | 42 | C38 | |
| 4204 | Other costs | 42 | C39 | |
| 4209 | Inventory end of year | 42 | C41 | |
| 42 | Cost of goods sold | 4A | ||
| 4A | Gross income | 4 | ||
| 4500 | Advertising | 45 | C8 | |
| 4501 | Car and truck expenses | 45 | C9 | |
| 4502 | Commissions and fees | 45 | C10 | |
| 4510 | Contract labor | 45 | C11 | |
| 4530 | Depletion | 45 | C12 | |
| 4531 | Depreciation and section 179 expense deduction(not included in Part III) | 45 | C13 | |
| 4540 | Employee benefit programs | 45 | C14 | |
| 4560 | Insurance (other than health) | 45 | C15 | |
| 4561 | Interest: Mortgage (paid to banks, etc.) | 45 | C16a | |
| 4562 | Interest:Other | 45 | C16b | |
| 4580 | Legal and professional services | 45 | C17 | |
| 4581 | Office expense | 45 | C18 | |
| 4590 | Pension and profit-sharing plans | 45 | C19 | |
| 4600 | Rent or lease Vehicles, machinery, and equipment | 45 | C20a | |
| 4601 | Rent or lease Other business property | 45 | C20b | |
| 4610 | Repairs and maintenance | 45 | C21 | |
| 4630 | Supplies (not included in Part III) | 45 | C22 | |
| 4640 | Taxes and licenses | 45 | C23 | |
| 4650 | Travel business | 45 | C24a | |
| 4651 | Deductible meals and entertainment | 45 | C24b | |
| 4660 | Utilities | 45 | C25 | |
| 4680 | Wages (less employment credits) | 45 | C26 | |
| 4700 | Other Business expenses 1 | 45 | C48 | |
| 4701 | Other Business expenses 2 | 45 | C48 | |
| 4800 | Expenses for business use of your home | 45 | C30 | |
| 45 | Business expenses deductible | 4B | ||
| 4900 | Business expanses not deductible 1 | 49 | ||
| 4905 | Business tax | 49 | ||
| 49 | Business expenses not deductible | 4B | ||
| 4B | Total Business expenses | 4 | ||
| 4 | Result Business | 02 | 1 | |
| FARM (Schedule F) | ||||
| Cash basis | ||||
| 6000 | Sales of livestock and other resale items | 60 | ||
| 6001 | Cost or other basis of livestock or other items reported | 60 | ||
| 6002 | Sales of livestock, produce, grains, and other products you raised | 60 | ||
| Accrual | ||||
| 6010 | Inventory at beginning of the year of livestock, produce, grains, and other products | 60 | ||
| 6011 | Cost of livestock, produce, grains, and other products purchased during the year | 60 | ||
| 6012 | Inventory at end of year of livestock, produce, grains, and other products | 60 | ||
| 6100 | Cooperative distributions | 60 | ||
| 6101 | Agricultural program payments | 60 | ||
| 6102 | Commodity Credit Corporation (CCC) loans reported under election | 60 | ||
| 6103 | CCC loans forfeited | 60 | ||
| 6110 | Crop insurance proceeds and federal crop disaster payments | 60 | ||
| 6111 | Crop insurance Amount received in 2015 | 60 | ||
| 6112 | Amount deferred from 2014 | 60 | ||
| 6120 | Custom hire (machine work) income | 60 | ||
| 6130 | Other income, including federal and state gasoline or fuel tax credit or refund | 60 | ||
| 60 | Farm gross income | 6 | ||
| 6501 | Car and truck expenses (Farm) | 65 | ||
| 6505 | Chemicals (Farm) | 65 | ||
| 6506 | Conservation expenses (Farm) | 65 | ||
| 6507 | Contract labor (Farm) | 65 | ||
| 6508 | Custom hire (machine work) costs (Farm) | 65 | ||
| 6531 | Depreciation and section 179 (Farm) | 65 | ||
| 6540 | Employee benefit programs (Farm) | 65 | ||
| 6550 | Feed (Farm) | 65 | ||
| 6551 | Fertilizers and lime (Farm) | 65 | ||
| 6552 | Freight and trucking (Farm) | 65 | ||
| 6553 | Gasoline, fuel and oil (Farm) | 65 | ||
| 6560 | Insurance (other than health) (Farm) | 65 | ||
| 6561 | Interest: Mortgage (paid to banks, etc.) (Farm) | 65 | ||
| 6562 | Interest:Other (Farm) | 65 | ||
| 6590 | Pension and profit-sharing plans (Farm) | 65 | ||
| 6600 | Rent or lease Vehicles, machinery, and equipment (Farm) | 65 | ||
| 6601 | Rent or lease Other business property (Farm) | 65 | ||
| 6610 | Repairs and maintenance (Farm) | 65 | ||
| 6611 | Seeds and plants (Farm) | 65 | ||
| 6612 | Storage and warehousing (Farm) | 65 | ||
| 6630 | Supplies (Farm) | 65 | ||
| 6640 | Taxes (Farm) | 65 | ||
| 6660 | Utilities (Farm) | 65 | ||
| 6670 | Veterinary, breeding and medicine (Farm) | 65 | ||
| 6700 | Other Farm expenses 1 (Farm) | 65 | ||
| 6701 | Other Farm expenses 2 (Farm) | 65 | ||
| 65 | Farm expenses deductible | 6B | ||
| 6900 | Farm expenses not deductible 1 | 69 | ||
| 6905 | Farm Taxes | 69 | ||
| 69 | Farm expenses not deductible | 6B | ||
| 6B | Total Farm expenses | 6 | ||
| 6 | Result Farm | 02 | ||
| Real Estate and Royalties (Schedule E) | ||||
| 7000 | Rents received (RE) | 70 | ||
| 7001 | Royalties received (RE) | 70 | ||
| 70 | Revenue Properties | 7 | ||
| 7500 | Advertising (RE) | 75 | ||
| 7501 | Auto and travel (RE) | 75 | ||
| 7502 | Cleaning and maintenance (RE) | 75 | ||
| 7503 | Commissions (RE) | 75 | ||
| 7504 | Insurances (RE) | 75 | ||
| 7505 | Legal and other professional fees (RE) | 75 | ||
| 7506 | Management fees (RE) | 75 | ||
| 7507 | Other interest (RE) | 75 | ||
| 7510 | Repairs (RE) | 75 | ||
| 7511 | Supplies (RE) | 75 | ||
| 7512 | Depreciation expenses or depletion (RE) | 75 | ||
| 7520 | Taxes (RE) | 75 | ||
| 7530 | Other 1 (RE) | 75 | ||
| 7531 | Other 2 (RE) | 75 | ||
| 7540 | Deductible rental real estate loss after limitation (RE) | 75 | ||
| 75 | Expenses properties | 7 | ||
| 7 | Result Properties | 02 | ||
| INVESTMENTS | ||||
| 8000 | Interest from bonds | 80 | ||
| 8001 | Dividends | 80 | ||
| 8002 | Other revenues from investments | 80 | ||
| 80 | Revenue from investiments | 8 | ||
| 8500 | Management costs | 85 | ||
| 8501 | Interest payed for investmests | 85 | ||
| 8502 | Other fees investments | 85 | ||
| 85 | Expenses properties | 8 | ||
| 8 | Result Investments | 02 | ||
| 02 | Profit(-) Loss(+) from Profit & Loss Statement | 296 | 1 | |
| Cost and Profit Centers | ||||
| COST CENTERS | ||||
| Personal costs (CC1) | ||||
| .C | Expenses: Husband | P | ||
| .J | Expenses: Wife | P | ||
| .S | Expenses: Son | P | ||
| .A | Expenses: Daughter | P | ||
| P | Total cost personal | |||
| Utilities (CC2) | ||||
| ,E | Electricity | T | ||
| ,H | Heating | T | ||
| ,W | Water | T | ||
| T | Total utilities | |||
| PROFIT CENTERS | ||||
| Rent (CC3) | ||||
| ;RE1 | Apartment 1 | R | ||
| ;RE2 | Apartment 2 | R | ||
| R | Total rent | |||
| SEGMENTS | ||||
| Properties | ||||
| :R1 | Private Residence | |||
| :R2 | Second Residence | |||
| Projects | ||||
| ::P1 | Project 1 | |||
| ::P2 | Project 2 |