Payroll for bookkeepers and small business owners explained with drawings and worked examples: employees and contractors, hours and overtime, gross to net pay, FICA, FUTA and state taxes as concepts, deposits, the payroll journal entries and the federal forms, with practice problems solved step by step. Educational material: not tax, legal or financial advice.

Small business taxes in the United States explained with drawings, as concepts: how each business structure is taxed, self-employment tax, estimated taxes, common deductible expenses, sales tax, the yearly calendar of filings and the records to keep. Educational material: not tax advice; check the current IRS instructions and a tax professional.

Printable bookkeeping forms with a filled-in example for each: general journal, ledger and T-accounts, trial balance, petty cash log, bank reconciliation, aging reports, invoice log, mileage log, payroll register and the month-end checklist.