How to Retain a Divorce Attorney if You Are Low-Income

Whether you want to begin divorce proceedings or have been served with marriage dissolution documents from your spouse, low-cost services and attorneys are available to assist you in handling your own divorce or who will represent you throughout the process.

Starting the Process

Divorce proceedings can be very expensive; advance retainers of $5,000 or more and hourly fees of $300 are not uncommon. Unless you have substantial savings and a good income, high-priced legal counsel is likely out of your range. However, a number of attorneys and other legal service agencies can help you.

If you have been in a short marriage, usually less than 5 years in duration, have no children or substantial assets, and the divorce is uncontested, you may be able to use truncated or summary procedures that enable you and your spouse to obtain a divorce for not much more than the court filing fees. Most counties provide forms on their sites for downloading for free and offer questionnaires and information to see if you qualify for the summary proceedings. If not, retain an attorney with fees within your means of income, or use a legal services company to help you prepare the forms for a few hundred dollars.

Finding Legal Services

• Local or state bar associations
• Legal aid offices
• Attorneys who advertise as low-income divorce attorneys
• Obtaining court-ordered attorney’s fees

Many local bar associations maintain lists of divorce attorneys who charge low hourly fees or set fees at reduced rates. You may also obtain assistance in responding to divorce papers or in starting an action from free or low-cost legal aid offices. These offices can refer you to attorneys who, in some circumstances, will represent low-income clients either at no-cost or at greatly reduced fees.

Many lawyers who advertise low-cost divorce services are experienced and competent attorneys. Before retaining an attorney based on an advertisement, however, do your due diligence and learn about the attorney’s credentials and reputation in the legal community by researching them in the legal directory, Martindale-Hubbell, and your local bar association Web site. In some cases, attorneys may only charge you a nominal fee upfront if there is a reasonable chance a court will award you attorney’s fees, especially if your spouse has a greater income.

If you have children, you may have issues of custody, visitation, and child support that you should not attempt to handle on your own. With some research, you can retain a skilled divorce attorney despite your low-income status who will competently represent you throughout the divorce process.

Source: attorneys.com

The Basics of Accounting for Small Businesses

 

In today's competitive market, there are many strategies to get ahead and grow your company's profit margin. In order to properly grow your company, you'll need to understand the basics of both accounting and bookkeeping and how they interrelate to help your business. Follow along as FindLaw takes you through the basics of accounting for your small business.

Bookkeeping vs. Accounting

Bookkeeping and accounting are often mistaken as serving the same purpose. In the larger sense, this is correct, as both bookkeeping and accounting aim to assist businesses grow in a financially responsible manner. However, when you take a closer look, you'll see that bookkeeping and accounting are two separate tasks which share a symbiotic relationship. 

Bookkeeping primarily entails:

• the systematic recording of all of the business' financial transactions
• accurately extracting financial information from business transactions in a form that can be analyzed for issues related to taxes, financial reporting, and the financial position of the business

Accounting generally encompasses:

• interpreting the data provided by the proper recording and extraction of financial information
• providing financial advice about the business' present and future direction

For ease of reference for this basic overview of business accounting, we'll refer to bookkeeping and accounting as the single idea of accounting, as they share the same goal and contain overlap in the duties typically assigned to them.

Maintaining Accurate Records

Much of accounting consists of the non-glamorous "grunt" work of taking your expenses and revenues and systematically and meticulously entering them into your records. You must faithfully keep each receipt and record all financial transactions, including payments received and expenses paid out by the business. You'll need to keep detailed records and keep receipts for at least four years (for tax purposes).

Through this information, you can create summaries of income and expenditures on a regular basis (daily, weekly, monthly) to give yourself a snapshot of the financial state of your business at any particular time and to chart its progress.

The General Ledger

A general ledger is the single document that presents a record of revenues and expenses, and every financial transaction will make its way onto the ledger. It serves as a permanent record of the business' financial dealings and progress. Every important financial document related to the business, such as balance sheets and profit and loss statements, are derived directly from the general ledger.

Sub-Ledgers 

There are also sub-ledgers, which eventually make their way into the general ledger as well. For example, you might have an accounts payable sub-ledger where you log every outgoing check. Once the check is deposited by the recipient, that information is inputted (or "posted") into both the sub-ledger and general ledger.

Updating Your Ledger

Next, you'll have to take that information and post it to the ledger(s). You don't have to post to the ledger after every transaction, but you should do so at regular intervals which are appropriate for your business.

How frequently you post to the ledger will be determined by the amount of business you generate on a regular basis. Large clothing retailers and restaurants have a huge volume of sales and expenses on a daily basis and these transactions need to be recorded meticulously and then posted at the end of the day. On the other hand, if you have a lower volume business, you can probably post on a weekly or even monthly basis.

Your general ledger provides you with information with which you can accurately gauge your business' financial health and also provides a defense against an audit (either tax or other outside audit). You'll also want the record so that you can quickly find any discrepancies to resolve disputes with customers (for instance if you've double billed, you'll be able to see it).

Writing a Financial Report

The financial report is basically an analysis of the information provided by your record-keeping and ledger entries. You take the data and distill it into a form that helps you see where the business is making money, where cash flow needs to be improved, and the state of your capital investments.

A financial report can be one single document or several smaller documents, depending on your wishes and the needs of the business. Common reports include:

• Income statements, 
• Statements of capital, 
• Balance sheets, 
• Profit and loss statements, and
• Cash-flow statements.

Accounting Software 

The bookkeeping and accounting tasks outlined above can be done on your own, but with the easy availability of quality accounting software programs such as Quicken, you should seriously consider using those programs to help you in the task. The software can help you keep accurate records and create basic financial reports to ensure your business' security.

Have a Business Law Attorney Assist You

While the above information may seem relatively straightforward, accounting is a complicated subject matter. Ask a skilled business and commercial law attorney how to maximize your record keeping efforts in order to comply with tax laws and otherwise. 

Source: smallbusiness.findlaw.com

The best places for powder snow in Japan

Jubilant “woo-hoos” ring in the crisp air as snowboarders send plumes of powder flying against the cloudless sky of Sahoro, a village 179 kilometres east of Sapporo. The thrill of deep-powder gliding is written all over the faces of four friends from Indonesia who have arrived for a week of snowboarding on what they describe as “soft clouds of icing sugar.”

Dewa and Horace from Indonesia show off their snowboarding skills.

The insanely fluffy bliss that powder hounds find so addictive is found in stupefying abundance on Japan’s northernmost island. The secret to Hokkaido’s delightfully dry, weightless snow is a weather system that pushes extremely cold air across the Sea of Japan from Siberia, guaranteeing at least 100 days of snow every winter.

This is Hanabi Ishikawa’s first time to Sahoro.

Japan’s mountains might not compare to the Alps or the Rockies, but Hokkaido compensates by offering the most reliable ski season in the world, with certain resorts averaging 18 metres of snowfall annually.

Consistently good snow conditions on the mountains make Hokkaido a mecca for ski bums.

Private playground

The best-quality powder is arguably found in Niseko, one of the snowiest places on earth. In the direct path of flurries from Siberia, Niseko is blanketed by about 20 metres of champagne powder annually.

A fun way to hike Hokkaido in the winter is by snowshoeing.

Offering superb off-piste skiing for the more advanced skier as well as groomed trails for those of all ability levels, Niseko is known as Japan’s ‘café latte resort,’ being the only ski village where a gaijin (foreigner) can walk into a café and order a latte in English. In the smaller resorts off the beaten tourist track, you’ll be lucky to find anyone who speaks English, much less a latte.

The breakfast buffet at Club Med Sahoro offers a mix of Japanese and Western fare.

Hokkaido’s lesser-known powder playgrounds such as Sahoro are legend among downhill ski bums but – for the time being – they remain hidden beneath the mass tourism radar.

Robel Zemichael is a ski instructor at Club Med Sahoro.

“Skiing here is like having a private resort all to yourself. The slopes and lifts are never crowded,” says Ethiopian-born ski instructor Robel Zemichael from the US. After eight seasons working as a ski instructor at Club Med Sahoro, he has a special fondness for Hokkaido’s mountains. “What they lack in steepness they make up for in variety and powder quality.”

Daisuke (on left) shows the ropes of the slopes to Indonesians Efendi, Horace, Dewa, and Rudi, who are in Sahoro for a week of snowboarding fun.

Home of ramen

The après scene in Japan is quieter than in Europe or North America. A winter holiday in Hokkaido revolves around three activities: powder skiing, onsen-soaking, and eating – in that order. Ramen, soba noodles, crab and other seafood delicacies are the local specialties.

Many tourists have the misconception that Japan is an expensive country, but for skiers it is surprisingly affordable. Lift tickets are cheaper than in Europe, and the further you venture off the beaten track, the less expensive things get. A one-day mountain pass typically costs around 4,000 JPY (€30).

Two local girls eat takoyaki, Japenese street food made of fried octopus.

The most famous Japanese soba (buckwheat) noodles come from Hokkaido! 

 

But what ultimately keeps pulling skiers back to Hokkaido is its diverse offering. Whether it’s the delight of weaving through knee-deep powder or luxuriating in off-snow pleasures such as onsen baths, resorts like Sahoro tick all the boxes for an ichiban (number 1) winter experience.

Powder to the people

There’s space to spare for every skier in Hokkaido, which has a population of five million people spread across a land mass the size of Austria. Sapporo’s international airport is an excellent gateway to all major resorts, which cater to every taste and budget.

Visitors to Sahoro in Shintaku Town enjoy the local flavours during a travel expo.

Niseko for night life

Combining four resorts, Niseko is Japan’s largest and most international ski destination. Located 100 km southwest of Sapporo, it is famous for its powder, tree skiing, and night life. English is widely spoken.

Solitude in Sahoro

Smaller Sahoro has only two hotels, the Sahoro Resort Hotel, and all-inclusive Club Med Sahoro. The slopes are crowd-free, offering outstanding off-piste skiing for advanced skiers and snowboarders.

Three-peak Rusutsu

A golf resort and amusement park in summer, Rusutsu is magically transformed into a world-class powder paradise when winter arrives. The frozen rollercoaster is a popular backdrop for selfies.

Family-friendly Furano

Furano appeals to kids with its long, well-groomed runs, and high-speed lifts. The town caters to English-speaking guests, yet preserves its local authenticity. Ski passes are free for kids 12 or younger.

Vegas vibe in Tomamu

A kitsch extravaganza, glitzy Tomamu has a 50-metre wave pool, glamorous hotel towers and plenty to keep the little ones entertained. The 145-hectare resort also offers superb terrain for powder hounds.

Lake Shikotsu Ice Festival

Colourfully lit ice sculptures line the shore of Lake Shikotsu during this month-long festival in Shikotsu-Toya National Park, about 40 minutes from Sapporo. The sculptures are created by spraying layers of lake water and letting it freeze. Fireworks and Wadaiko drum performances set a festive mood on Saturdays, Sundays, and holidays.

29 January–21 February 2016

Sapporo Snow Festival

A tradition dating back to 1950, the former Winter Olympics host city is transformed into a winter wonderland for a week every February with hundreds of snow statues and ice sculptures filling Odori Park and the main drag in Susukino.

Why not spend Easter at a farmstay?

Going away on a holiday over the Easter break is almost a given for any Australian.

 

The congestion on the roads will start Thursday afternoon and rev up again late Tuesday as people reluctantly head back home again. For many they will often head to the same destination; that favourite little corner of the country where they will relax and unwind, spend precious time with family and eat way too much chocolate.

For us we would visit the same farm every year; 500 acres just out of Kyneton in Central Victoria. It became a ritual, almost like a second home, and every year we would do exactly the same things. The familiarity of it all was comforting, like the home cooked farm fresh food, the linen table cloth, the old wood-fired stove and the same farm animals greeting us year after year.

For those who haven’t experienced a farmstay, then perhaps this Easter is the time to do it.

 

There are many websites you can search, such as Farmstays Australia, that will give you a list of different properties offering up their hospitality for people needing a break. Often frequented by overseas visitors wanting a ‘taste of Australia’, they are also popular with families with younger children and those wanting to have a break from the city.

Easter was quite easily my favourite holiday of the year, particularly because I was longing to live on a farm and own a horse of my own. By the time I was 14 this had become a reality, but in the meantime, these five days were the highlight of my year and moments that I longed for again as soon as the break was over.

Each farmstay will vary in the way it houses its guests. Some will have elaborate Bed and Breakfast style set ups, others you will sleep in the old shearer’s quarters, some may have a converted barn or self-contained cottages. 
  

Some properties will even offer the opportunity to camp or stay in the house with the family.

 

There are plenty of farmstays on offer, so it is easy to take your pick based on your preferences.

You can spend your weekend relaxing or alternatively help out on the farm. Activities will vary, depending on the property and the location, so as well as what is going on around the farm you may also find plenty to do if you explore the local region.

To really experience farm life it is great to get involved. Depending on the property you could be mustering cattle, feeding out hay, picking fruit, collecting eggs, feeding animals, helping out with the shearing, fixing fences, drenching livestock, grooming horses or helping pull a calf!

As well as all the farm work you might take a relaxing walk through the paddocks or the bush, sit on the verandah and read, fish in the river or dam, ride horses or sit out in the evening under a sky full of stars.

Wherever you decide it will be a holiday that you won’t easily forget, and one that I know you will just keep on revisiting, year after year.

Source: mouthsofmums.com.au

The best places to ski in Japan

Chasing powder in Japan’s hottest ski spots.

In January and February of the 2014 ski season, 63,967 Australians flocked to Japan for a taste of its famous snow, endless groomed runs and epic scenery. Up 21% on the previous year and with a bumper season predicted for 2015, skiing and snowboarding in Japan has become a booming tourism draw card.

Let’s zip around the three main ski regions to find the most popular resorts and what they can offer for snow bunnies.

Hokkaido area

The holy grail of skiing in Japan, Hokkaido is the country’s northernmost island and its second largest. The dropping off point for air or train travel from Tokyo is its capital, Sapporo. Try to time your travels to catch the city’s annual winter snow festival in February, where snow sculptures, snow slides and Sapporo beer fill the streets. From Sapporo, ski resorts are within easy reach and excellent nearby options include Niseko, Rusutsu, Kiroro and Furano. Niseko is made up of a handful of smaller resorts and is a low altitude destination, making it less susceptible to whiteouts. Hugely popular with tourists, it offers deep powder, plenty of groomed runs and Japan’s famous night skiing. For those travelling with a range of boarders and skiiers of varied abilities, its plentiful options make it a great choice. Don’t miss a day trip resting tired muscles in the local onsen and soaking up the beautiful scenery.

Rusutsu is another very popular choice and is around 90 minutes from Sapporo’s international airport. With an abundance of natural terrain features and second-to-none tree skiing, it’s a snow-lover’s delight and an easy day trip from Niseko. Lesser known Kiroro is a good option for those after a quieter experience and family-friendly atmosphere. With a kids club and day nursery, it’s great for little ones and has 21 runs catering to all abilities.

Spoilt for choice, another excellent option is Furano, a three-hour bus ride from Sapporo. Gaining a reputation for fantastic groomed runs, it has a great mix of terrain options, speedy lifts and is known for having the most blue sky days in Hokkaido.

Nagano and Niigata area

The home of the 1998 Winter Olympics, Nagano offers skiiers and snowboarders plenty of options and is located within easy travelling distance from Tokyo. Shiga Kogen became a popular destination for tourists following the Games and is made up of 21 resorts, interlinked via slopes and lifts. Further north, Nozawa Onsen, known first and foremost for its hot springs, is a popular ski resort. Experience over 30 hot springs in the area, soak up the charming traditional village atmosphere and enjoy plenty of variety on the slopes.

Myoko Kogen, found on the border of Nagano and Niigata, is home to some of the deepest, longest powder runs in the country. Made up of three separate resorts, it’s rich in culture and history and with world class powder to boot. Hakuba Valley is another local destination offering 11 ski resorts and an average of 11 metres of snow each year.

Tohoku area

Resorts in the Tohoku area include APPI, Zao and Hakkoda. APPI is around 5.5 hours from Narita airport and is known for its well-groomed runs and generally light, dry conditions. There’s excellent accommodation and plenty of high-end facilities for guests.

While its signature fir trees clumped with snow give Zao resort, around 3.5 hours from Tokyo, a distinctly otherworldly feel, this onsen town offers excellent runs in a medium sized resort. It’s less touristy than APPI, and has a more traditional Japanese atmosphere. 

Snow lovers will delight in a trip to Hakkoda, a ski area found in the northern most part of Japan’s main Honshu island. With epic snowfalls, fewer people and plenty of variety, it’s a largely undiscovered spot for snow bunnies visiting Japan and promises plenty of soft landings. 

Source: medibank.com.au

A Guide to Awesome Skiing in Japan

Carve Your Name in Asian Powder

When I’ve told people I’ve been skiing in Japan the usual reply is: “I didn’t even know you could do that there.” Neither did I at the end of 2014, but after a week spent sampling the slopes of the land of sushi this January I’d place it firmly at the top of my must-ski list.

I’d planned a trip to Tokyo to start my four-month tour of Asia and knew I wanted to see the weird and wonderful side of Japan, as well as the action and adventure. One search led to another and before I knew it I’d planned to ski at three different places in Japan: Nozawa Onsen, Mount Zao and Niseko. With the help of the gapyear.com message board community who I thank for inspiring my incredible Japan trip I’d narrowed it down to these three as the must-dos.

Which resort is best?

Of course if you’re going all the way to Japan to ski you want to go straight in for the kill and strap those snow boots on at the best resort the country has got.

Nozawa Onsen had great powder, was only a few hours from Tokyo and a good selection of run abilities. There was also a great vibe in the village with all the onsens (hot springs) available and the nightly karaoke at Heaven Bar. I really liked it here and on a weekend in January it was just busy enough to have some atmosphere but there was plenty of room for me to flex my skis without feeling the pressure of a compact resort either. There was so much snow here I actually ended up on a black run because they’d had to close the red runs I was planning on and I hadn’t read the signs properly. What doesn’t kill you makes you stronger!

I wanted to see the Snow Monsters of Mount Zao AmberMarie had talked about on the gapyear.com message boards. When I found out you could fit in some skiing too I was all for it. The snow here was a lot different to Nozawa Onsen – at least when I went. It was icy and more difficult to traverse. I fell over a lot at Mount Zao! There wasn’t quite so much going on here during the day or evening in terms of après ski either. Mount Zao is a great place to go for a day on the way up to Niseko from Tokyo to see the snow monsters but I wouldn’t go back next time I go skiing in Japan.

I would definitely go back to Niseko. It’s the most famous ski resort in Japan for good reason – it’s huge and the pow pow is amazing.  I was actually only planning on skiing for a day here, thanks to the budget, but that soon turned into three and a steaming credit card in my purse. The Niseko Mountain is divided into four ski resorts and once you’re at the top you can walk/ski/board across to the others, or you can take the public bus along the bottom.

The powder here is just incredible – it makes you realise what you’re missing at other resorts. I’ve skied in Canada and Slovenia and neither come close to the feeling of skiing the powder of Niseko. There were loads of different slopes, new challenges, plenty of backcountry powder to try (not for me!) and plenty of green and red runs too.

The cost of skiing in Japan

Skiing in Japan did end up being more expensive than I thought but mainly because I wasn’t prepared. Take as much equipment as you can – trousers, jackets, thermals, goggles, gloves and hats can all be found fairly cheaply from discount sports stores or TK Maxx in the UK. Even if you leave them after a few days of use it’ll still be cheaper than paying to rent. I was paying 1000¥per day just for the goggles, over 5 days that’s £25!

On average it cost around 10,000¥ per day (£60) to rent the skis, boots, trousers, jacket, goggles and helmet, and then the ski pass was on top of that. I had a hat, scarf and gloves already.

If you have your own equipment you can send it between ski resorts using the highly refined delivery service, which is great value and saves you carting it about on the busy public transport. Some of the Tokyo residents I met didn’t even bother ever having their stuff at home but just directed it between ski resorts. Accommodation near the resorts averaged £20 per night, and that was for the cheapest I could find without going too far out.

How to ski Japan

The best way to get around Japan for skiing depends on what your other plans are in the country. I had a three-week Japan Rail Pass so could use that as much as I liked to get around, although it wasn’t always the quickest and most convenient option for the resorts. I’d recommend the following:
Nozawa Onsen

Get a train from Shinjuku Station in Tokyo to Nagano and then the ski bus to Nozawa Onsen. To save money but spend a little more time you can also get a bus from Shinjuku Station to Nagano, and then jump on the same bus from there. There are plenty of ryokans available in the village near the slopes that will also provide your food while you’re there too, or there are cheaper villages nearby connected by the ski bus.
Mount Zao

I took a train from Tokyo Station to Yamagatawhere I stayed in a decent hotel for pretty cheap (£20ish a night). From here I could get the ski bus 40 minutes to Mount Zao, which dropped me off at the bottom of the slopes.Alternatively you could look for accommodation at Mount Zao as there were plenty of guesthouses there.
Niseko

I used my Japan Rail Pass to get to Chitose Airport and then picked up a ski bus from there, which took a few hours to get to Moiwa where my hotel was. On the return I took a train from Niseko to make the most of my rail pass but with the cost of the taxi I needed from the Niseko Ski Resort to the Niseko Rail Station I spent just as much as I would for the ski bus to Chitose, and it took more time. I’d recommend you choose somewhere in Hirafu as that’s where the best resort is and it’s easier to access there.

Skiing in Japan

My time skiing in Japan has been one of the main highlights of my time travelling in Asia. Sure it’s more expensive than partying on the beaches of Thailand or cruising the Mekong Delta in Vietnam but it’s worth every yen.

Source: gapyear.com

5 Accounting Mistakes that Put Your Small Business at Risk

Accounting mistakes can put your small businesses at risk. Unfortunately, mistakes are all too common, especially for new or budding businesses.

We have the top 5 common accounting mistakes that places small businesses at risk and how to avoid them.

1.) Not Staying on Top of Receivables
Always keep track of your receivables. When you issue an invoice, a receivable is recorded—meaning that a customer owes you money. As soon as you receive payment from that customer, it should be applied against the invoice to mark it as paid. However, this is easier said than done.

If you want to lessen the work needed to be done in fixing your receivables and avoid the hassle during tax season, use a combination of cloud accounting software and accepting online payments. This process will automate your receivables process, helping you get paid faster.

2.) Not Keeping Expense Receipts
Most small business owners fail to save copies of business expense receipts. This can result in a series of tax, accounting, and cash flow issues. Not having receipts with the actual details of the purchase can result to serious errors in your tax report expenses and a high tax bill if you’re ever audited.

Save yourself from the hard work and keep all receipts of every business purchase. Here are a few tips to make this task less time-consuming:

• Use your business bank or credit card only in paying for business expenses

• Keep an envelope in your bag/car where you can put all your receipts

• Every month, go through the receipts stored in the envelope and file them to your tax folder or save digital copies in the cloud.

3.) No Records of Cash Expenses
It is essential for business owners to track all expenses related to running a small business so these costs can be deducted from total income at tax time and to have better grasp of overall profitability throughout the year. Generally, most of these expenses are not recorded and thus forgotten. This causes the business owner to overstate income for the year! Create a system wherein you can track all of these cash expenditures. Ask for a receipt from the vendor to enter into your accounting software or notify your accountant.

4.) Not Hiring a Professional to Handle Taxes
Many small business owners try to save money by doing their own taxes. Truth be told, not hiring a professional can cost you more down the road as compared to hiring one. There’s a risk that of not claiming all the deductions you qualify for or you underpay your tax bill thus, leading to penalties and other fees.

5.) Not Getting on the Same Page as Your Accountant
Communication is important between you and your small business accountant. If you can’t understand something that your accountant tells you, you should raise that immediately so you are on the same page with them. While jargons are inevitable, you want to have a deeper understanding of your accountant’s analysis as it is your business after all that he/she is taking care of.