This paper is a check list of the normal records that small business will have to produce to their professional accountant at the end of a financial year to facilitate the preparation of an income tax return. The paper is presented under the headings:
- Depreciation Of Assets
- Stocktake
- What Is Trading Stock?
- Valuation Of Trading Stock
- List Of Debtors
- Bad Debts
- Creditors' List
- Superannuation Guarantee Charge
- Retention Of Records Generally