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  2. Per diem - Wikipedia

    en.wikipedia.org/wiki/Per_diem

    The JTR also states that lodging taxes for CONUS and non foreign OCONUS are a reimbursable expense but requires a receipt. [11] The JTR also follows the 'expenses below $75 do not require a receipt' rule, established by the Internal Revenue Service although local disbursing officers may question charges they feel may be false. [citation needed]

  3. Special journals - Wikipedia

    en.wikipedia.org/wiki/Special_journals

    Receipts and payments. Credit sale of inventory on credit Purchases. Cash Journals record items sold or purchased with cash and they also record income received (debtor payment, interest) and daily expenses. If the transaction is of a cash nature, you must be convinced that money/cheque/credit card was also exchanged at the time that the good ...

  4. Cash method of accounting - Wikipedia

    en.wikipedia.org/wiki/Cash_method_of_accounting

    Under the modified cash method of accounting, most income and expenses are determined under cash receipts and disbursements, but purchases of equipment and items whose benefit will cover more than one year is to be capitalized, whereas such items as depreciation and amortization are charged to cost. [3]

  5. Internal Revenue Code section 162 (a) - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    It concerns deductions for business expenses. It is one of the most important provisions in the Code, because it is the most widely used authority for deductions. [1] If an expense is not deductible, then Congress considers the cost to be a consumption expense. Section 162(a) requires six different elements in order to claim a deduction.

  6. Cash receipts journal - Wikipedia

    en.wikipedia.org/wiki/Cash_receipts_journal

    A Cash receipts journal is a specialized accounting journal and it is referred to as the main entry book used in an accounting system to keep track of the sales of items when cash is received, by crediting sales and debiting cash and transactions related to receipts.

  7. Still need to write to Santa Claus? Here's how to send a ...

    www.aol.com/still-write-santa-claus-heres...

    The clock is ticking for families hoping to send letters to Santa Claus at the North Pole this holiday season. Letters need to be postmarked by Monday, a spokesperson for the U. S. Postal Service ...

  8. US appeals court halts enforcement of anti-money laundering law

    www.aol.com/news/us-appeals-court-halts...

    By Nate Raymond (Reuters) -A U.S. appeals court has halted enforcement of an anti-money laundering law that requires corporate entities to disclose the identities of their real beneficial owners ...

  9. Gross receipts tax - Wikipedia

    en.wikipedia.org/wiki/Gross_receipts_tax

    A gross receipts tax or gross excise tax is a tax on the total gross revenues of a company, regardless of their source. A gross receipts tax is often compared to a sales tax ; the difference is that a gross receipts tax is levied upon the seller of goods or services, while a sales tax is nominally levied upon the buyer (although both are ...