I tend to switch off from talk of our national debt cascading into billions. It seems improbable that we as a country can function, yet we have and I believe will continue to. Difficult times seem to be bringing out the entrepreneurial in all of us. I am so encouraged by the amount of people setting themselves up in business. These entrepreneurs are often concerned about their obligations in relation to accounts and taxation. As a self employed person, you are now responsible for the following: Keeping proper records of all transactions. Compiling a set of accounts that shows the profit your business has made in the year. Registering for VAT if your sales are likely to be greater than 37,500 in the year for services or 75,000 for goods. Paying PAYE for any staff earning more than 8 a week. Paying Income Tax, PRSI and Universal Social Charges on the profits of your business Unless, you are a company, you have no obligation to produce accounts other than to insure your tax is calculated correctly. You may need them for the bank or if you are applying for a grant. Step 1 Firstly, you will need to tell the Revenue you are self employed. Then you must decide what timeframe to do your accounts for. The simplest way is to follow the calendar year. If you start mid way through the year, your first accounts will be from say, July 1 to December 31, 2011, while the second year will be from January 1 to December 31, 2012. Step 2 Then the question is whether to you use an Accounting Program or a manual system. Manual can be used where the business is fairly straightforward. You need to keep a list of your sales with dates, names, details, amounts and dates you received payments. The same list will be needed for purchases as well as a list of all your cheques and direct debits paid. Double check all monies in and out to your bank statements. A profit and loss statement is the final requirement, showing sales less purchases (see example). You can buy accounting books or you can keep them on a spreadsheet, such as Microsoft Excel or Microsoft Works. For more complicated businesses, a full accounting system may well be needed. Step 3 Income Tax is due to be paid on October 31 every year. In 2011 you will pay taxes on profits earned in the year January 1 to December 31, 2010, and preliminary tax for the predicted profit of your business from January 1, 2011, to December 31, 2011. Note that only expenses 'wholly and exclusively' used for business can be included as an expense for taxation. If you work from home, you may include a reasonable percentage of your household expenses. Keep a record of your business miles to calculate the percentage for motor expenses but not journeys to and from a normal place of work. Food is allowed if have to travel as part of work. Interest paid on borrowing is allowed as are lease payments on business equipment. Other capital items are allowed at 12.5 per cent per year. You need to fill out Form 11 to tell the Revenue all your details from above. If you get it to them by August 31, they will calculate the tax for you. Finally, remember keep all records for six years. While all of this may sound complicated, be assured, it is really quite straightforward once you get the hang of it. Moreover, getting in the habit of good record keeping and reporting will save you a lot of time and stress in the long run. While every effort is made to ensure that the information given is accurate, it is not a legal document. Responsibility cannot be accepted for any liability incurred or loss suffered as a consequence of relying on any matter published herein. BRID CONROY FCCA is a Chartered Certified Accountant with a practice in Louisburgh. She works on improving personal finances and the profitability of small and medium sized businesses. To contact Brid, call 098 66870 or This e mail address is being protected from spambots. You need JavaScript enabled to view itRelated news items: Men Nike Free Run 2 Black White Blue Yellow ,Men Nike Free Run 4.0 V2 Gym Red Reflect Silver Stealth Quilted Men Nike Free Run 3.0 V4 Dark Grey Wolf Grey Men Nike Free Run 3.0 V4 Tiffany Blue Quilted Men Nike Free Run 3.0 V4 Dark Grey Wolf Grey Men Nike Free Run 4.0 Dark Grey Reflect Silver Total Orange Men Nike Free Run 4.0 V2 Gym Red Reflect Silver Stealth Quilted Women Nike Free Run 3 Total Orange Silver Platinum Volt Men Nike Free Run 4.0 V2 Grey Gym Red Women Nike Free Run 3 Grainte Fireberry Sail Frbrry The water cycle is the cycle of evaporation, condensation and precipitation that controls the distribution of the earth's water. One activity that can help simplify and explain the water cycle to curious 5th graders is the construction of a basic terrarium. Have each child cut a plastic two liter soda bottle in half. Tell them to fill the bottom halves of their bottles with potting soil and plant seeds for a small plant. Good seed choices include radishes, beans, sunflower seeds or marigolds. Tell them to water their seeds thoroughly. After the seeds have been watered, show your students how to position and push the top halves of their bottles down into the bottom halves, forming domed enclosures. Tell the students to place their terrariums in the sun. Over time, point out to the students how the insides of their domes become covered in water droplets. Explain how these water droplets, which eventually fall back onto the growing plants, prevent the need for further watering. An understanding of the processes within these terrariums will give your 5th graders a basic understanding of the evaporation and precipitation processes of the water cycle. An integral part of any earth science curriculum is the study of rocks and minerals. Requiring very little in the way of materials, the following activity effectively teaches students about the crystallization process. Give each student a glass jar. Slowly pour boiling water into the jars until they are 3/4 full. Have the students add four tablespoons of borax to the hot water in their jars, stirring after each tablespoon addition. Tell the kids to tie one end of a string around their pipe cleaner shapes and the other end of the string around a pencil. Have them lower their shapes into their jars, resting their pencils horizontally on top of their jars. Make sure the shapes don't touch the bottom of the jars. As the water cools down over a 24 hour period, crystals will form on the pipe cleaner shapes. Explain to the students that the borax molecules form crystals by attaching themselves to the pipe cleaners and then piling on top of each other as well. Phototropism is the orientation of a plant as it grows in response to light; either toward or away from the source of light. The "beanstalk in a box" project is an easy way to demonstrate the phototropic process to your fifth graders. Give each of your students a small planter, bean seeds and potting soil. Tell them to plant the beans and water them thoroughly. Have them place their planters on a sunny windowsill and water them daily until the plants begin to sprout. When the plants have sprouted, have each student cut a half dollar sized hole in one end of a shoe box. Next, have them cut two cardboard squares which can be inserted into their shoe boxes to create walls. Tell them to cut a half dollar sized hole out of each of these squares, as well. Tell the kids to tape the two walls into place inside their shoe boxes and to place the bean plants in the spaces between the walls. Have the students put the lids on their shoe boxes. Put the boxes back on the sunlit windowsill and water the plants daily as before. Over time, the students will notice how the plants have grown through the holes cut out of the walls and ends of their shoe boxes. 5th Grade Earth and Space Science Projects Earth and space science projects and experiments in fifth grade, when students are focused on learning the structure of the Earth as. Projects for 5th Graders to Do About the Water Cycle The water cycle is the constant cycle of evaporation, condensation and precipitation that controls the world supply of water. Students learning about. Earth Science Activities With Minerals for 5th Grade In fifth grade earth science classes, students often describe, analyze and experiment with rocks and minerals. As they study rocks and minerals, there. 5Th Grade Water Cycle Lesson Plans The water cycle, also called the hydrologic cycle, begins with evaporation from bodies of water, then continues through condensation in the air. Simple Easy Science Projects for Fifth Graders Simple Easy Science Projects for Fifth Graders. . Get your fifth graders thinking about earth science through this quick and easy project, . 5Th Grade Science Lesson Plan Earth Science Activities for the 5th Grade. The water cycle is the cycle of evaporation, . Learn how the water cycle works. Science Fair Ideas: Earth Science Earth science, also known as geoscience, is the study of the planet earth. Because of a unique combination of temperature and available. How to Learn the Earth Layers for the 5th Grade You will study the Earth layers as well as other earth science concepts in fifth grade, including the earth magnetic field, plate tectonics,. Men Nike Free Run 2 Black White Blue Yellow,So you've found the perfect pair of shoes but the problem is it is all you can do to walk in them because they are slicker than snot. This is especially a problem when you have bought them for the intentions of dancing. This is also a problem for the babies when they are learning and first starting to walk. More of a problem now since more and more people are using those glossy hard wood floors in their homes. Save the embarrassment of falling down by doing some of the following tips to your new shoes. If you have an extremely nice pair of shoes and are afraid to try sandpaper you need to buy some bathtub appliques. These are available at any discount department store. Some might be to big for your shoes so you can cut them down. You can also buy something similar at specialty shoe stores that are just made for shoes. If you choose to use this method I would keep extra on hand. By on hand I mean at home and when you go out. The disadvantage is that they can fall off. the advantage is that it does not do damage to your shoes.
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