# UppaGo Resources > Source-verified answers to U.S. small-business bookkeeping questions. Every statement is quoted verbatim from a primary or professional source with its scope, and every gap is stated. Each page has a markdown twin (below) and a JSON endpoint at /api/resources/.json. Release 1.0.0, sealed 2026-09-12T21:37:01Z. Index: https://uppago.com/resources · Method: https://uppago.com/resources/how-we-verify ## Resources - [A customer disputed a card payment and the processor pulled the money back — how do I record the chargeback and what records do I need?](https://uppago.com/resources/a-customer-disputed-a-card-payment-and-the-processor-pulled-the-money-back-how.md) - [A customer paid a deposit or retainer before the work was done — how do I record it, and how do I apply it to the invoice later?](https://uppago.com/resources/a-customer-paid-a-deposit-or-retainer-before-the-work-was-done-how-do-i-record.md) - [Does my business have to track inventory, or can I just expense what I buy when I buy it?](https://uppago.com/resources/does-my-business-have-to-track-inventory-or-can-i-just-expense-what-i-buy-when-i.md) - [How do debits and credits work in double-entry bookkeeping?](https://uppago.com/resources/how-do-debits-and-credits-work-in-double-entry-bookkeeping.md) - [How do I accrue wages at month end when the pay period straddles the closing date?](https://uppago.com/resources/how-do-i-accrue-wages-at-month-end-when-the-pay-period-straddles-the-closing.md) - [How do I create a record of cash sales when nothing generates a receipt, invoice or statement?](https://uppago.com/resources/how-do-i-create-a-record-of-cash-sales-when-nothing-generates-a-receipt-invoice.md) - [How do I fix a 1099 I already sent out or filed with the wrong amount, wrong tax ID, or wrong recipient?](https://uppago.com/resources/how-do-i-fix-a-1099-i-already-sent-out-or-filed-with-the-wrong-amount-wrong-tax.md) - [How do I record buying inventory and turning it into cost of goods sold when it sells?](https://uppago.com/resources/how-do-i-record-buying-inventory-and-turning-it-into-cost-of-goods-sold-when-it.md) - [How do I record it in the books when I sell, scrap, or trade in a piece of equipment or a vehicle?](https://uppago.com/resources/how-do-i-record-it-in-the-books-when-i-sell-scrap-or-trade-in-a-piece-of.md) - [How do I record money I take out of the business for myself, and money I put in?](https://uppago.com/resources/how-do-i-record-money-i-take-out-of-the-business-for-myself-and-money-i-put-in.md) - [How do I record tips — cash tips, credit-card tips and tips shared through a pool — and what tip records do I have to keep?](https://uppago.com/resources/how-do-i-record-tips-cash-tips-credit-card-tips-and-tips-shared-through-a-pool.md) - [How do I set up a chart of accounts for my small business, and what accounts should it contain?](https://uppago.com/resources/how-do-i-set-up-a-chart-of-accounts-for-my-small-business-and-what-accounts.md) - [How do I set up my books so that 1099-reportable vendors and payments are tracked correctly all year instead of being reconstructed in January?](https://uppago.com/resources/how-do-i-set-up-my-books-so-that-1099-reportable-vendors-and-payments-are.md) - [How does depreciation actually get into my books, and why doesn't it match the depreciation on my tax return?](https://uppago.com/resources/how-does-depreciation-actually-get-into-my-books-and-why-doesn-t-it-match-the.md) - [I need to refund a customer or cancel an invoice I already recorded — how do I do it without just deleting the invoice?](https://uppago.com/resources/i-need-to-refund-a-customer-or-cancel-an-invoice-i-already-recorded-how-do-i-do.md) - [I received a wage garnishment or child-support withholding order for an employee — how do I record it, pay it, and what do I keep?](https://uppago.com/resources/i-received-a-wage-garnishment-or-child-support-withholding-order-for-an-employee.md) - [I sold my unpaid invoices to a factoring company — how do I record the advance, the fee and the holdback so my receivables and revenue stay right?](https://uppago.com/resources/i-sold-my-unpaid-invoices-to-a-factoring-company-how-do-i-record-the-advance-the.md) - [I spent money fixing up something the business already owns — is that a repair I can deduct, or an improvement I have to capitalize?](https://uppago.com/resources/i-spent-money-fixing-up-something-the-business-already-owns-is-that-a-repair-i.md) - [Is this purchase a regular expense, or an asset I have to put on the balance sheet?](https://uppago.com/resources/is-this-purchase-a-regular-expense-or-an-asset-i-have-to-put-on-the-balance.md) - [My accounts receivable shows invoices as unpaid that customers already paid — how do I find and fix the wrong balances?](https://uppago.com/resources/my-accounts-receivable-shows-invoices-as-unpaid-that-customers-already-paid-how.md) - [My county sent a business personal property form asking me to list everything the business owns — what do I report and where do I get it?](https://uppago.com/resources/my-county-sent-a-business-personal-property-form-asking-me-to-list-everything.md) - [Should I edit, void, delete or reverse a transaction that was recorded wrong?](https://uppago.com/resources/should-i-edit-void-delete-or-reverse-a-transaction-that-was-recorded-wrong.md) - [Should I pay myself through owner draws or through payroll, and how is each one recorded?](https://uppago.com/resources/should-i-pay-myself-through-owner-draws-or-through-payroll-and-how-is-each-one.md) - [Should the business own the truck (and put it on the balance sheet), or should I keep it in my name and get paid for the miles?](https://uppago.com/resources/should-the-business-own-the-truck-and-put-it-on-the-balance-sheet-or-should-i.md) - [What checks can a very small business put in place when the same person records, pays and reconciles?](https://uppago.com/resources/what-checks-can-a-very-small-business-put-in-place-when-the-same-person-records.md) - [What do I need on file from customers I didn't charge sales tax to, and how long do I have to keep it?](https://uppago.com/resources/what-do-i-need-on-file-from-customers-i-didn-t-charge-sales-tax-to-and-how-long.md) - [What fiscal year should my books use, and what changes if it isn't the calendar year?](https://uppago.com/resources/what-fiscal-year-should-my-books-use-and-what-changes-if-it-isn-t-the-calendar.md) - [What has to be on a customer invoice for it to work as a business record, and how should I number and issue invoices?](https://uppago.com/resources/what-has-to-be-on-a-customer-invoice-for-it-to-work-as-a-business-record-and-how.md) - [What is an accounts receivable aging report, and how do I read and use it?](https://uppago.com/resources/what-is-an-accounts-receivable-aging-report-and-how-do-i-read-and-use-it.md) - [What is certified payroll, and what do I have to produce each week on a public-works job?](https://uppago.com/resources/what-is-certified-payroll-and-what-do-i-have-to-produce-each-week-on-a-public.md) - [What is the Opening Balance Equity account sitting on my balance sheet, and how do I clear it?](https://uppago.com/resources/what-is-the-opening-balance-equity-account-sitting-on-my-balance-sheet-and-how.md) - [What payroll records does an employer have to keep, and for how long?](https://uppago.com/resources/what-payroll-records-does-an-employer-have-to-keep-and-for-how-long.md) - [What records do I need when my employees drive company-owned vehicles, including taking them home?](https://uppago.com/resources/what-records-do-i-need-when-my-employees-drive-company-owned-vehicles-including.md) - [What records should I keep to support treating a worker as an independent contractor rather than an employee?](https://uppago.com/resources/what-records-should-i-keep-to-support-treating-a-worker-as-an-independent.md) - [What should I do with bank transactions I can't identify or categorize?](https://uppago.com/resources/what-should-i-do-with-bank-transactions-i-can-t-identify-or-categorize.md) - [Which of the people and businesses I paid actually need a 1099, and which form and box does each payment go on?](https://uppago.com/resources/which-of-the-people-and-businesses-i-paid-actually-need-a-1099-and-which-form.md)