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  • Your accounting period is a time period that you choose to run your accounts to (often a year). Your basis period is the time period that HMRC uses for tax. If your accounting year end doesn’t match HMRC’s tax year end, these periods can be different and cause overlap profits and overlap reliefs.. Accounting periods. Every business has to prepare its accounts for a year at a time, because
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  • The basic accounting concepts Im going to list below are probably a bit different to some of the other accounting websites and textbooks. When Im talking about basic accounting concepts Im not talking about the official list of accounting principles from "Generally Accepted Accounting Practice" (GAAP) or the "International Financial Reporting Standards" (IFRS), etc.
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