| Running a business and ignoring or having | | | | decline. There is a tendency in businesses not |
| inadequate accounting software is like building a | | | | making sufficient profit for the creditor balance to |
| house on top of a bonfire and not bothering to fit | | | | grow as the time taken to pay suppliers is |
| a fire alarm. Many small businesses run into | | | | extended. Such action may be necessary and is a |
| difficulties sooner or later, it is a fact of business | | | | natural reaction but the real cause should be |
| life. Timing and how those crises are dealt with | | | | addressed, that cause being an inadequate level of |
| are critical to both the success and in some cases | | | | profitability. |
| survival of the business. | | | | The profit and loss account for a small business |
| Important as self employed business usually | | | | should not be viewed as an administrative |
| dispense with regular presentations of the financial | | | | headache but a vital tool in the financial |
| psoition and the ensuing discussion. Considering the | | | | management and control of the business. A |
| financial state of a business is a critical area that is | | | | monthly profit and loss account produced by |
| so often missed from the management of a small | | | | accounting software should be viewed more of a |
| business. | | | | financial health check on the business. |
| Every business has to prepare a set of financial | | | | The profit and loss account will show the sales |
| accounts. Those financial accounts may be | | | | turnover and a list of purchase expenses |
| produced manually or using financial accounting | | | | producing a net profit or loss for the month. By |
| software. The main objective of producing the | | | | comparing the current month to recent previous |
| accounts is all too often to satisfy taxation | | | | months the trend of financial performance |
| requirements and not the financial control and | | | | becomes obvious. This is a critical function of |
| management of the business. | | | | accounting software to produce real numbers that |
| When accounts are prepared on an annual basis | | | | will indicate where action is required. |
| the day to day financial management of the | | | | The accounting software retains previous financial |
| business is reduced to the size of the bank | | | | information entered that enables sales to be |
| balance. When that bank balance reaches a critical | | | | monitored and the effect of sales and marketing |
| low level the small business will react but the | | | | campaigns to be seen in real numbers. Patterns of |
| action required to fix the problem may well have | | | | movements in costs are visible. Any numbers |
| been endemic for many months. Early action is | | | | produced by the accounting software can then |
| always best. | | | | provide the basis for management action to |
| By using accounting software and the financial | | | | either improve financial control or take |
| control it can offer the small business not only | | | | management decisions to grow higher sales or |
| provides an early warning system but also | | | | reduce costs. |
| indicates where management action is required. | | | | By using a financial accounting system to critically |
| Financial accounts should be prepared by all small | | | | review the business finances on a regular basis |
| business on a monthly basis to maintain financial | | | | provides both opportunities for sales growth and |
| control. | | | | higher profit levels but also serves as an early |
| Simple accounting software can produce an | | | | warning system of business problems. Both a |
| income and expenditure account which suffices | | | | profit and loss account and balance sheet are |
| for many small business enterprises who already | | | | definitive tools in the armoury of the accountancy |
| have full knowledge of the business finances. | | | | function to achieving financial control of the |
| Other types of accounting software can produce | | | | business and producing the desired financial |
| balance sheets and with a balance sheet the value | | | | performance. |
| of creditors, debtors, bank balances and assets. In | | | | The absence of a suitable accounting software |
| larger organisations the financial accounts will be | | | | system or used purely for tax purposes once a |
| more sophisticated and produce analysis of all | | | | year leaves the financial performance of the |
| main areas of the business. | | | | business to the intuition of the management and |
| During the financial life of a business there are | | | | is unmeasured. If you are a sports fan and your |
| types when sales grow and times when sales | | | | team mangement wa sleft to guesswork you |
| decline. The amount owed by customers is called | | | | would not be a happy bunny. |
| debtors and the debtor balance may grow in line | | | | A long jumper practises every day and believes |
| with sales turnover but can also move according | | | | he is jumping well but never measures his jumps |
| to the efficiency of the financial control and credit | | | | or analyses his physical condition, training schedule, |
| control systems in place. The movement in the | | | | run up speed. It would come as no surprise if |
| debtor balance potentially having a critical financial | | | | another long jumper with similar ability who |
| effect on the liquidity of the business. | | | | monitored fitness levels, worked on the run up |
| The overall movement of the debtor balance on | | | | and jumping technique and measured every jump |
| a day to day basis is not always obvious and only | | | | would in competition jump the farthest. |
| by producing a specific total at the end of each | | | | And so it is with accounting software and regular |
| month can the debtor balance be viewed and | | | | financial control. If the numbers are produced on a |
| questions asked to maintain strong financial | | | | regular monthly basis the numbers can be |
| control. Slippage in credit control procedures must | | | | diligently analysed and an improved financial |
| be tackled at the earliest stage to avoid a serious | | | | performance will follow but most importantly |
| financial impact on the business. | | | | business problems can be detected and fixed |
| Purchase expenditure can also increase and | | | | before they become terminal. |
| reduce and the creditor balances can increase and | | | | |