# Single-entry bookkeeping

> Single-entry bookkeeping for sole traders and smaller entities.

Zdroj: https://proaccounting.sk/en/services/single-entry-bookkeeping

**Cena od:** 40,00 €

## Podrobnosti

We keep single-entry books for sole traders and smaller entities that are
    not legally required to use double-entry. It is administratively lighter
    and, at lower income levels, cheaper.


Who it suits


    A sole trader registered in the Commercial Register may use single-entry
    bookkeeping only under certain conditions; outside the register there is no
    such limit. Some non-profit organisations and homeowners' associations
    use it as well.



    At the first consultation we go through your situation and tell you whether
    single-entry bookkeeping or flat-rate expenses works out better for you.


What we handle


    cash journal recording income and expenditure
    register of receivables and payables
    register of fixed assets and inventory
    social fund book, if you maintain one
    personal income tax return
    statement of income and expenditure and statement of assets and liabilities


Flat-rate or actual expenses


    Flat-rate expenses pay off when your actual costs are low. With higher costs —
    rent, materials, transport — keeping books with actual expenses is usually
    the better option.



    We can calculate the difference in advance from last year's figures. The
    choice is made once a year and cannot be changed mid-year.


Social and health contributions


    Your tax return determines the assessment base for social and health
    insurance. We tell you in advance how your contributions will change so the
    amount does not come as a surprise.


Pricing


    From €40 a month for up to fifty entries. For seasonal businesses we can
    agree a price based on the actual volume in individual months.

## Časté otázky

### When is simple (single-entry) bookkeeping worth it instead of flat-rate expenses?

When actual costs are higher — rent, materials, transport. We can calculate the difference in advance from your figures for the previous year.

### Can any self-employed person use single-entry bookkeeping?

An individual not registered in the Commercial Register can use it without restriction; one registered in the Register only under certain conditions. We'll go through this at the first consultation.

### How much does it cost?

From €40 per month for up to fifty entries. For seasonal activity, we can agree a price based on actual volume in individual months.

### How will my levies change?

The assessment base for social and health insurance is derived from your tax return. We'll flag this in advance so the amount doesn't catch you off guard.


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PRO Accounting, s.r.o. · +421 944 430 844 · info@proaccounting.sk