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Sales tax accounting question


I have a situation where my sales tax liability in 2 accounts, is under the amount my final payment for the year is supposed to be.

Operating on a cash basis, that shouldn't happen, but I think there was some use tax (uncollected sales tax) in 2010 that I paid with the sales tax that was collected, so just posted it to the sales tax accounts.

So, once I post this sales tax payment, the sales tax accounts will have a debit balance.

I'm not absolutely sure, but something about that seems problematic for the end of year.

I'm not enough of a bookkeeper to know how best to zero these out, or even if I should. I imagine that I should create a 12/31/2010 entry, which posts a zeroing amount from somewhere. Maybe an expense account of "uncollected sales taxes" or some such?