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Article
Wolters Kluwer

Business Owner's Toolkit: The Difference Between Cash Flow and Profit

For Students 9th - 10th
This article explains the difference between cash flow and profit and how to use accrual accounting to manage finances for a business.
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Handout
Wolters Kluwer

Bizfilings: Form an Llc Online

For Students 9th - 10th
This is a page for applying to form a limited liability company, and it explains what an LLC is, how to form one, the advantages and disadvantages, and the tax issues involved.
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Website
Wolters Kluwer

Business Owner's Toolkit: Business Plan Components, Sample Plans

For Students 9th - 10th
This resource provides examples of business plans for a manufacturing, service, and retail business. Business plan financials for each of these business types are linked.
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Activity
Wolters Kluwer

Biz Filings: Compare Business Types

For Students 9th - 10th
Chart comparing features of C corporations, S corporations, and limited liability corporations (LLC's).
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Website
Wolters Kluwer

Business Owner's Toolkit: Federal Unemployment Tax

For Students 9th - 10th
This article offers useful information regarding the correct payment of payroll taxes under the Federal Unemployment Tax Act.
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Activity
Wolters Kluwer

Business Owner's Toolkit: Incorporation Expenses

For Students 9th - 10th
This article gives details on deducting organization expenditures if you decide to do business as a corporation
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Activity
Wolters Kluwer

Business Owner's Toolkit: S and C Corporations Create Different Tax Consequences

For Students 9th - 10th
This site gives a basic overview of what a corporation is, and then discusses tax implications for both S and C corporations.
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Article
Wolters Kluwer

Cch Business Toolkit: What to Consider When Making Business Facility Decisions

For Students 9th - 10th
This article covers factors to consider when making business facility decisions including location, need in the facility, community, profitability, functions of the facility, efficiency, and more.
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Article
Wolters Kluwer

Small Business Guide: Understanding the Requirements of Business Ownership

For Students 9th - 10th
The advantages and disadvantages of owning your own business are listed. Includes the pros and cons of a home-based business as well.
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Website
Wolters Kluwer

Business Owner's Toolkit: Employers' Responsibility for Fica Payroll Taxes

For Students 9th - 10th
Explains requirements of FICA - Federal Insurance Contributions Act.
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Website
Wolters Kluwer

Small Business Guide: Your Sales Tax Obligations

For Teachers 9th - 10th
This site gives an overview of sales taxes. Links on the page provide additional information. Click on "What Are Sales Taxes" for an explanation of what kinds of sales are subject to sales taxes. There is also a link for sales tax...
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Article
Wolters Kluwer

Small Business Guide: Legal Restrictions on Home Offices

For Students 9th - 10th
Zoning rules and government regulations are important to consider when locating a business in your home. Helpful links to these topics are provided.
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Activity
Wolters Kluwer

Business Owner's Toolkit: Starting Corporation

For Students 9th - 10th
The formation, operation, protective measures, tax issues, and advantages/disadvantages of corporations are discussed in this article.
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Website
Wolters Kluwer

Business Owner's Toolkit: Disposing of Capital Assets

For Students 9th - 10th
This article explains tax implications of when a business owner disposes of a capital asset. Gives useful links to other financial information.
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Website
Wolters Kluwer

Small Business Guide: What Are Your Self Employment Taxes?

For Students 9th - 10th
CCH Business Owner's Toolkit answers questions about self-employment taxes because "even if you don't hire anyone else to help you run your business, you're always going to have at least one employee, and that would be yourself."
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Article
Wolters Kluwer

Small Business Guide: Payroll Deductions

For Students 9th - 10th
This site describes different kinds of deductions that can apply to gross pay. Many of the deductions have links to additional information.
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Article
Wolters Kluwer

Business Owner's Toolkit: Business Combinations and Sources of Venture Capital

For Students 9th - 10th
Explains how business can profit from mergers, joint ventures, consolidations, acquisitions, strategic alliances, and associations. It describes an SBIC and how it works, and gives specific information regarding characteristics of...
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Article
Wolters Kluwer

Business Owner's Toolkit: Debt Financing for Small Businesses

For Students 9th - 10th
Recommends ways to finance a sole proprietorship and gives the advantages/disadvantages of a sole proprietorship.
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Website
Wolters Kluwer

Petty Cash Fund

For Students 9th - 10th
This page describes the reasons for setting up a petty cash fund and methods for keeping records and replenishing it. A journal entry is shown as an example.
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Website
Wolters Kluwer

Importance of Good Records

For Students 9th - 10th
This page describes the importance of accounting information in understanding and controlling success or failure, decision-making, budgeting, taxes, and capital acquisition.
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Handout
Wolters Kluwer

Small Business Guide:banks for Small Business Loans

For Students 9th - 10th
Site provides description of how to obtain small business loans.
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Article
Wolters Kluwer

Small Business Guide: Government Financing Programs

For Students 9th - 10th
Government loans are described with links to more detailed information on different types of loans.
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Article
Wolters Kluwer

Small Business Guide: Sba "Low Doc" Loan Guarantee Program

For Students 9th - 10th
This site explains "LowDoc" loans. Information on interest rates to links on eligibility are included.
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Website
Wolters Kluwer

Small Business Guide: Managing Your Business Finances

For Students 9th - 10th
Financial management and its key concepts are outlined at this site. Additional links on subjects such as cash flow management, credit and collections, and financial analysis are provided.