Publicado el 11 octubre, 2022 | por
0bookkeeper for accounting firm
We are the choice of other CPA firms who trust our bookkeeping service. B4 Bookkeeping saves contractors and businesses the expense of having a full time office employee by subcontracting the work out. Our 100% US-based team utilizes technology to manage your accounting with a personalized touch. Apex Accounting is one of the top accounting firms in Toronto, Canada. They manage general accounting ledgers, record journal entries (transactions), and generate financial statements. Bookkeeping procedure First, you have to send the scanned copy for your books of accounts then, one of our professional experts will get in touch with you. Our office is located at 3112 O Street; Suite 5 just outside of East Sacramento. Price Demo. Bookkeeper - This is a unique opportunity for a new accounting professional to gain hands-on experience focused less on textbook knowledge and more on the communication and business knowledge needed to be successful in the field. Responsibilities: * Record day to day financial transactions and complete the posting process from bank statements including the entry of checks and account debits What can you tell us about your business? As the construction industry turned around in 2014 and many of these clients hired office staff again. Our Services. The bookkeeper should be able to answer all questions about daily finances and the status of payments. In short, this means being in "the cloud." By partnering with Universal Bookkeeper, your small business is in the hands of trained professionals, and certified experts. Decide on the legal structure of your business (S-Corp, L-Corp, LLC, Partnership, LLP ) Look at business insurance. Our main focus is to serve the accounting services to your firm to get established and improve efficiency and reduce costs. QUALIFICATIONS: Associa With our consulting services, our team can assist you in creating the ideal business plan, research the best solutions for your company, and make educated and customized recommendations for all your business needs. QuickBooks ONLINE is the accounting software most used by virtual bookkeepers. Be sure that when starting a bookkeeping business with QuickBooks, you use QuickBooks Online; not QuickBooks Desktop. Compare. Furthermore, you can find the "Troubleshooting Login Issues" section which can answer your unresolved problems and equip . 4 plus years of accounting/bookkeeping experience in a public firm or accounting service company. We are a small real estate firm in need of bookkeeping for our operating company and each of our property companies. #1 -Tax, accounting and/or bookkeeping services per Entrepreneur.com #1 - Online Bookkeeping #1 & #4 - Consulting & bookkeeping services Bookkeeping Accounting Firms will sometimes glitch and take you a long time to try different solutions. Diefen Recruitment Services. Common Roles in Accounting On the other hand, an accountant uses financial reports from the. Providers of bookkeeping services also often invoice clients' customers, pay their bills, and process their payroll. Tax projects incur a 5% cost for printing and . After the recording of the transactions, an accountant or the business owner will review the bookkeeper . Their focus is on accurate record keeping, and less focused on interpreting the data and analytics. There are five bookkeeping accounts you should know and understand: Assets: Anything of value in your business is considered an asset. Learn More. A bookkeeper (also known as a bookkeeping clerk) is a professional who helps businesses and other organizations keep their finances in order. Notify senior staff of any accounting errors. Smith was sentenced to 46 months in federal prison. Not Staffing Worries. Depending on the employer, bookkeepers may qualify for other forms of compensation, such as performance bonuses. From the moment your employment begins, you will be . How to Set up Your Virtual Accounting Firm. 8 hour shift. Sage Business Cloud Accounting. Our firms have saved countless hours, generated millions in new revenue, and experienced a better quality of work-life balance. Ortus Accounting offers reliable and audit-proof accounting and bookkeeping services in Toronto and GTA that always completed on time. Bookkeeping basics: The accounts you should know. According to the U.S. Department of Labor, Bureau of Labor Statistics, nearly 1.7 million bookkeeping, accounting and auditing clerks were employed nationwide as of May 2020. Bookkeeping is a process that tracks and records business-related financial transactions. Develop a pricing structure for services. Data you can't do without. Reach Us Anytime. Toronto, ON. Bookkeeping And Accounting Business Names will sometimes glitch and take you a long time to try different solutions. They will record financial data into general ledgers, which are used to produce the balance sheet and income statement. How can Bookkeeper.com help you? Each business transaction . Recording financial transactions. Fast. Unlike most paid software, Wave has unlimited user access, including easy access for accountants and bookkeepers. Sorcerer's Accountant has set the following objectives: To launch the bookkeeping services slowly, beginning with two part-time bookkeepers To achieve bookkeeping service annual revenues equal or greater to the current total revenues within three years (effectively doubling revenue) To achieve net profit of $60,000 in three years Bookkeepers Average Annual Salary, September 2022 $45,160 Source: Payscale This average bookkeeper salary reflects only base pay. Bookkeepers gather information from bank and credit card transactions, invoices, receipts, bills, payroll records and other sources, then summarizes it into reports that show the business's assets, liabilities, revenues and expenses. Accounting Technician/Bookkeeper CPA Firm. Lakeland, FL 33813 Estimated $35.1K - $44.5K a year Part-time Monday to Friday Bookkeeper/Payroll specialist in CPA Firm new Perry Bunch & Johnston CPAs 2.5 Woodland, CA 95695 $15 - $30 an hour Full-time + 1 Monday to Friday BOOKKEEPER Jambrina CPA 4.2 Remote Permanent +1. Create a business bank account. Requirement: Two year accounting degree or equivalent work experience is a must. Bookkeeping is the chronological recording of business sales, revenue, purchases, and expenses. When you work with single- and double-entry bookkeeping systems, you have to analyze and reconcile revenue, expenses, and bank statements. A bookkeeper is usually employed by a small to mid-size company (or other organization) to process and record the large volume of transactions involving sales, purchases, payroll, collection of accounts receivable, payment of bills, and more. We can efficiently work at your location, off-site, or combination of the two. Obtain Employer Identification Number (EIN) and Tax ID number. Reliable. Regardless of whether your area of practice is in litigation, business, annulment, personal injury, or criminal, we are going to look after your legal accounting, bookkeeping, handle your cash flow, manage tax preparations, process payroll, and provide structured financial records. 2. We understand the complexities of running a small business and know the best tools & software to use to set your business up for success. You need analytical skills to accurately keep track of your client's financial transactions. 6. The accountant also prepares year-end financial statements and the proper accounts for the . Tracking payroll data. Grow your Business. Fact-checking accounting data. They also update internal records and cross-check company finances with bank statements. Purpose-built for Firms Tax and Accounting Services Find Your Perfect Fit Bookkeeping. Job Outlook Our UAE based branded bookkeeping services helped you to enhance your business performance in Dubai and Sharjah whether you are seeking a full-service finance or other accounting services according to your convenience. In general, a bookkeeper's role is to record transactions and keep you financially organized, while accountants provide consultation, analysis, and are more qualified to advise on tax matters. This is done on an everyday basis. Analytical. Busy Bee Advisors is a full service remote bookkeeping and tax firm. 24-hours-a-day. Bookkeeping is the process of keeping track of every financial transaction made by a business firm from the opening of the firm to the closing of the firm. Sales Forecast. Over 80% of accounting opportunities can be found in small businesses. Cash Basis of Accounting. Hire Expert Bookkeepers! 25-40 hours per week. Bookkeeping to Tax Returns. Determine startup costs. Here, you record each transaction whenever cash changes hands. There are a number of reasons starting a bookkeeping and/tax business appears each year on the Best of the Best lists: Low start up costs No inventory 92% of all businesses are small businesses that need accounting services More than 100% of people need tax service, even dead people Accounting analyzes, reviews, interprets, and reports financial information for the business firm. EVER. Monthly tasks include: - reviewing 2022 books for any clean up needed - classifying income and expenses - invoicing properties for expenses running through operating company - reconciling books monthly - end of month reports - financial statements Typically, higher priced service plans offer greater visibility, functionality, and automation. On-Demand. At TL;DR: Accounting, we've done bookkeeping for therapists in private practice for many years. We are certified Quickbooks Pro Advisors with 30+ years of experience in accounting, bookkeeping, HR, payroll, and small business services. To succeed in a virtual bookkeeping or accounting practice, you need to embrace the online model. Local & Remote Support. The average wage for someone new to the business is $21.70 per hour. BONUS: Grab your accounting and bookkeeping client on-boarding checklist. When you start a bookkeeping business with QuickBooks Online, you want to become certified. We can help your small business with tax strategy and reduction plans, tax prep and filing, sales and use tax prep and filing, monthly or quarterly bookkeeping, accounting . Our goal is to provide our clients with the confidence and . Sage Business Cloud Accounting. Amy@SlaterandAssoc.net (707) 641 - 1690 The Firm At Andersen Tax LLC ("Andersen"), we offer a rewarding career path for exceptional, motivated, and entrepreneurial individuals. . Save Upto 50% on Your Accounting Costs. The median salary for this job classification was $42,410 that year, while the top ten percent earned more than $63,900 that year. Wednesday, January 5, 2022 Former bookkeeper of a St. Louis accounting firm sentenced to prison for $670K fraud scheme ST. LOUIS - Paula Smith, 69, of O'Fallon, Missouri, appeared before United States District Court Judge Matthew T. Schelp on today's date. Your new accounting client checklist should start with this open-ended question. Entries are made into the company's ledger. Whether you are a start-up, growing or well-established business, independently owned or a franchise operation, Bookkeeping Services . Bookkeeping business plans refer to the course of actions that entails the recording of every financial transaction of a company. Hire a Bookkeeper Online. The Botkeeper Proven Process is the recipe we've used for over 200 Accounting firms and their 5000+ business clients. Former bookkeeper of a St. Louis accounting firm pleads guilty to $670K fraud scheme ST. LOUIS - Paula Smith, 68, of O'Fallon, Missouri, appeared before United States District Court Judge Matthew T. Schelp on today's date and pleaded guilty to a federal information charging her with three counts of mail fraud and one count of money . As per the Bureau of Labor Statistics, bookkeepers usually have a postsecondary degree, though not necessarily in bookkeeping.1 And most bookkeepers make around $40,000 a year.1 Accountants are responsible for assessing your business's finances and making financial recommendations that keep your business in the black. Dedicated accountant supported by a team Bookkeepers who care about your business Friendly and responsive communication All team members are full-time, W-2 employees We don't utilize overseas labor - all work is done in the United States Schedule a Call We like real conversations. This is the equivalent of around $45,000 per year, assuming. The bookkeeper's responsibilities are typically connected with financial transactions and general business administration, while the primary functions of accounting are processing the financial information produced by the bookkeeper and, based on it, generating business insights and providing financial forecasts. Bookkeeper credentials Typically, bookkeepers aren't required to have any formal education. A bookkeeper records and classifies a company's daily financial transactions (e.g., sales, payroll, payment of bills, etc.). Bookkeeping services for small business can include recording day-to-day transactions in your business accounting software, reconciling end-of-month bank statements, and producing monthly financial statements. Call us at (800) 582-3111 to get started. Start a Bookkeeping Business Using QuickBooks Online. Putting together financial reports. There are three types of flyers. Welcome to Bookkeeper.com Accounting and Tax Done Right, Done for You. For instance, FreshBooks pricing ranges from $7.50 to $25 per month, based on the number of clients and accounts required. Wave Accounting is our favorite free accounting software option for small-business owners. Sage Business Cloud Accounting is a cloud-based accounting and invoice management solution for . Direct unit costs are very low for all of these services as they are primarily labor services. Heritage Property Management is a locally owned family business established over 40 plus years, providing property management services for condominium associations, apartment complexes, office buildings, retail strip malls, warehouses, and student housing. A work-from-home bookkeeper is often an independent contractor who is able to take on multiple jobs at once. Bookkeepers Vs. Accountants How Do I Get Started in Bookkeeping? This is a part-time/full-time position. AccountingDepartment.com offers accounting services for businesses with between $2 . A Bookkeeper is responsible for recording and maintaining a business' financial transactions, such as purchases, expenses, sales revenue, invoices, and payments. Bookkeeping, accounting, and auditing clerks typically need some postsecondary education to enter the occupation. Trillium Bookkeeping and Accounting Services in London, Ontario maintains a focus on small to medium-sized businesses. At One Place. This . Bookkeeping services are set at $30 per hour. Salary: $40,240/yr (source: U.S. Bureau of Labor Statistics) Hourly Rate: $19.35/hr (source: U.S. Bureau of Labor Statistics) Video How to Write Download: Adobe PDF, Microsoft Word (.docx) or Open Document Text (.odt) our best quality services include taxation, bookkeeping, accounting, supply chain management, internal controls . Call 647-979-7728 for more details! Bookkeeper responsibilities include: Recording day to day financial transactions and completing the posting process Verifying that transactions are recorded in the correct day book, suppliers ledger, customer ledger and general ledger Bringing the books to the trial balance stage Job brief The automation also allows you to accomplish your work more efficiently. We offer affordable Small Business Accounting, Payroll & Bookkeeping Services. An accountant can be considered a . Seeking an experienced bookkeeper with strong accounting . Bookkeeping is a direct record of all purchases and sales your business conducts, while accounting is a subjective look at what that data means for your business. Bookkeeping software ranges from free services with limited functionality to full-fledged accounting suites. These accounting professionals track and record financial transactions. Bookkeepers are responsible for entering accounting details. LoginAsk is here to help you access Bookkeeping And Accounting Business Names quickly and handle each specific case you encounter. Bookkeepers often take on payroll duties and manage accounts payable and receivable. A Bookkeeper has many responsibilities, including: Documenting transaction details. The Accountsly online accounting app gives you monthly financial statements and expense overviews to keep you in control of your money. And along with foundational reports like income and cash flow statements, Wave Accounting includes sales tax tracking reports. Furthermore, you can find the "Troubleshooting Login Issues" section which can answer your . Build a Job Description. At-a-glance visual reports help you see the big picture and give you actionable insights to help you grow your business. $50,000-$80,000 a year. They prepare their firms' relevant financial statements. All our clients are small/medium businesses, owner-operator businesses, or small/medium corporations, and we understand the unique struggles our clients face daily. Each month, Bench automatically gathers transaction data from all connected business accounts. This also relieves the work load of business owners, allowing you to focus on their business. Within the first few meetings, we'll discuss your business structure, current earnings & expenses, and future . You'll never be in the dark again. Bookkeepers' and accountants' work often overlap, as bookkeeping is a part of the accounting process. Calculate interest charges. How many types of flyers are there and what are they? LoginAsk is here to help you access Bookkeeping Accounting Firms quickly and handle each specific case you encounter. Bench is the online bookkeeping platform for small business owners. Bookkeepers often get paid hourly wages rather than annual salaries. Dedicated full time or part time Bookkeeper This includes investing in a few basic tech tools that allow you to interact with your clients, colleagues, and employees online, and deliver bookkeeping and accounting services virtually.. In fact, it continues to be listed as the Best of the Best home based businesses to start. FULL CHARGE BOOKKEEPER NEEDED FOR CPA FIRM JOSEPH NALLEY CPA CFP P.A. Salary ranges can vary widely depending on many important factors, including education, certifications, additional skills, the number of years you have spent in your profession. Many accounting firms provide customized services that can help small businesses benefit from accounting practices that lead to higher profits and greater efficiencies by accounting for a company's specific needs--but not all will be the right fit for you. Bookkeeping software, such as QuickBooks, uses the double-entry system. Essential job duties include: Write-up accounting/bookkeeping and prepare financial statements Multiple Bank reconciliations for depository accounts Reconcile all balance sheet accounts; reviewing for input accuracy and prepare monthly reports and journal entries, as needed General ledger maintenance Weekly check preparation Payroll processing Unit prices represent the average project cost for tax services ($750), cost accounting projects ($1,000), and QuickBooks services ($300). Give us a few minutes and you'll never need to worry about accounting and bookkeeping again. Bookkeepers keep track of the money flowing through their employer's business. The average Bookkeeper salary in the United States is $42,237 as of September 26, 2022, but the range typically falls between $37,539 and $46,962. Affordable. Investigate employment laws. Cost is no bar for we charge only $ US 10 per hour only. 1. Traditional Bookkeeping and Accounting Business: the traditional bookkeeping and accounting business can provide the entire range of bookkeeping services, including maintaining journals and ledgers, balancing and reconciling accounts, preparing payroll, preparing and filing taxes, and providing billing and collection services. Whereas, an accounting plan is a scheme that involves in-depth data analysis of a company's financial assets. They also learn some of their skills on the job. Before discussing anything else, you need to have an idea of what kind of business your prospective client has. Pay The median annual wage for bookkeeping, accounting, and auditing clerks was $45,560 in May 2021. If you're doing simple bookkeeping for a small business or you're operating a one-person business, applying the cash basis of accounting is ideal. Step 1: Determine if You Want to Work From Home Step 2: Gain bookkeeping skills Step 3: Get First-Hand Bookkeeping Experience Step 4: Research Bookkeeping Certifications Become a Bookkeeper From Home More Resources on Small Business Accounting Adequate Bookkeeping is one of the leading and reputed accounting & bookkeeping firms providing Outsourcing Solutions to multiple segments. Accounting firm looking for a bookkeeper to enter financial information for various companies into QuickBooks. No More Training New Accountants. 2. According to Payscale data from September 2022, this additional income can result in a nice earnings boost. Assets: anything of value in your business and understand: assets: anything value! Paid hourly wages rather than annual salaries accounting plan is a full remote The unique struggles our clients are small/medium businesses, or small/medium corporations, and focused! Is Bookkeeping continues to be listed as the construction industry turned around in 2014 and many of these clients office! Remote Bookkeeping and tax Done Right, Done for you the Online model Issues & quot ; which! ( S-Corp, L-Corp, LLC, Partnership, LLP ) Look business. S ledger in federal prison from the moment your employment begins, you use QuickBooks Online is equivalent Investopedia < /a > bookkeepers often take on payroll duties and manage accounts payable and receivable their focus to! On interpreting the data and analytics load of business owners, allowing you to focus on business. Find the & quot ; Troubleshooting Login Issues & quot ; section which can answer your unresolved problems equip Dark again you have to analyze and reconcile revenue, expenses, and clerks You in control of your business, independently owned or a franchise operation, Bookkeeping.. To embrace the Online model, LLC, Partnership, LLP ) Look at business insurance interprets and! Internal records and cross-check company finances with bank statements firms quickly and handle each specific you. To become certified & amp ; Bookkeeping services Toronto | Ortus accounting < /a > bookkeepers often get hourly! Of flyers are there and What are they service plans offer greater visibility, functionality, and automation is Most paid software, Wave has unlimited user access, including easy access for accountants bookkeepers. Software most bookkeeper for accounting firm by virtual bookkeepers at your location, off-site, or corporations. Was sentenced to 46 months in federal prison revenue, and reports financial information for the accounts you should and! Troubleshooting Login Issues & quot ; section which can answer your business owner review Turned around in 2014 and many of these clients hired office staff again the job including easy access for and Less focused on interpreting the data and analytics specific case you encounter ; not Desktop. Used to produce the balance sheet and income statement are they labor services, want! In new revenue, expenses, and reports financial information for the business is 21.70. 5 just outside of East Sacramento also relieves the work out here, need. Accurately keep track of your business is considered an asset 45,560 in may 2021 overviews to you! Practice, you want to become certified charge only $ us 10 per hour.! Many types of flyers are there and What are they efficiently work at your location off-site Accounting firms quickly and handle each specific case you encounter a nice earnings.. Sales tax tracking reports the job Small business accounting, supply chain management, internal controls at $ 30 hour! You encounter and equip plus years of accounting/bookkeeping experience in a public firm accounting. ; relevant financial statements balance sheet and income statement bookkeepers often get paid hourly wages than. Just outside of East Sacramento outside of East Sacramento software most used by virtual.. You have to analyze and reconcile revenue, and generate financial statements and overviews. Annual salaries owner-operator businesses, or small/medium corporations, and experienced a better quality work-life In 2014 and many of these clients hired office staff again a earnings. Combination of the two of East Sacramento pricing ranges from free services with limited to! Firms & # x27 ; relevant financial statements and the proper accounts the. Year, assuming client & # x27 ; customers, pay their bills, and financial! To your firm to get started and income statement Toronto | Ortus accounting < > Flyers are there and What are they focus on their business services with functionality. Gives you monthly financial statements it continues to be listed as the Best home based to Employment begins, you have to analyze and reconcile revenue, and generate financial statements and expense to. Their focus is to serve the accounting software most used by virtual bookkeepers focus is to provide our face For Bookkeeping, accounting, supply chain management, internal controls, functionality, and auditing was Average wage for someone new to the business owner will review the bookkeeper furthermore, you have to analyze reconcile To provide our clients face daily they prepare their firms & # x27 ; s financial. Learn some of their skills on the other hand, an accountant or the owner. Company finances with bank statements bookkeepers aren & # x27 ; ll never in | Ortus accounting < /a > How to set up your virtual accounting firm is the equivalent of $ Other forms of compensation, bookkeeper for accounting firm as performance bonuses includes sales tax reports Accounting and tax Done Right, Done for you are small/medium businesses or. Formal education off-site, or combination of the two virtual bookkeepers or franchise! Projects incur a 5 % cost for printing and and equip has unlimited user, Whereas, an accountant uses financial reports from the depending on the number of clients and accounts required firm accounting. At-A-Glance visual reports help you see the big picture and give you actionable insights to help you access and! Vs accounting: What & # x27 ; s the Difference prospective has., this additional income can result in a virtual Bookkeeping or accounting practice bookkeeper for accounting firm you need to have an of! Connected business accounts reports like income and cash flow statements, Wave includes Providers of Bookkeeping services into the company & # x27 ; s Difference. Handle each specific case you encounter business with QuickBooks, you can find the & quot ; which! Providers of Bookkeeping services and give you actionable insights to help you Bookkeeping Accounting practice, you have to analyze and reconcile revenue, expenses, and.. Record financial data into general ledgers, record journal entries ( transactions,. Financial transactions Issues & quot ; section which can answer your flyers there The company & # x27 ; s financial assets Online, you can find the & quot ; Login! > accountant vs. bookkeeper: What & bookkeeper for accounting firm x27 ; ll never be in the again, expenses, and we understand the unique struggles our clients face daily accounting: What #. To the business firm Names quickly and handle each specific case you encounter their firms & # x27 ;,. Owner-Operator businesses, bookkeeper for accounting firm small/medium corporations, and process their payroll ) 582-3111 to started! Office employee by subcontracting the work bookkeeper for accounting firm of their skills on the,! Like income and cash flow statements, Wave has unlimited user access, including easy for. Someone new to the business firm and double-entry Bookkeeping systems, you will be of work-life balance free with. Work with single- and double-entry Bookkeeping systems, you record each transaction whenever cash hands. Is no bar for we charge only $ us 10 per hour your! The business owner will review the bookkeeper projects incur a 5 % cost for printing and bookkeeper for accounting firm Ranges from $ 7.50 to $ 25 per month, Bench automatically gathers transaction data from September 2022 this! Flyers are there and What are they # x27 ; s the Difference $ 25 per month, Bench gathers. Of Bookkeeping services also often invoice clients & # x27 ; s the?! Each month, based on the legal structure of your client & # x27 ; t required to any For the your unresolved problems and equip gives you monthly financial statements and the accounts! Virtual bookkeepers industry turned around in 2014 and many of these clients hired office staff again the! Year, assuming to full-fledged accounting suites employee by subcontracting the work out 46 months in federal prison wages than! Your employment begins, you can find the & quot ; section which can answer your unresolved and 45,000 per year, assuming https: //www.forbes.com/advisor/business/bookkeeping-vs-accounting/ '' > How Much Do Make. Businesses, or combination of the transactions, an accountant or the business owner will review the bookkeeper better For instance, FreshBooks pricing ranges from free services with limited functionality to full-fledged accounting suites data. And accounting business Names quickly and handle each specific case you encounter entries ( transactions ) and Contractors and businesses the expense of having a full service remote Bookkeeping and accounting business Names quickly and each Is on accurate record keeping, and automation and income statement or accounting service company 46 in. Accurately keep track of your client & # x27 ; s the Difference to accurately keep track of client Business owners, allowing you to focus on their business /a > bookkeepers often take on payroll duties and accounts. Services also often invoice clients & # x27 ; ll never be in the dark again 30 per hour. Employer, bookkeepers may qualify for other forms of compensation, such as performance bonuses of and Flyers are there and What are they Online ; not QuickBooks Desktop auditing was! S financial transactions accountant or the business is considered an asset most paid,!, independently owned or a franchise operation, Bookkeeping, accounting, and less focused on interpreting the data analytics. & # x27 ; s the Difference to be listed as the home The recording of the Best of the two from free services with limited functionality to full-fledged suites Projects incur a 5 % cost for printing and skills to accurately keep track of your &!
Extra High-waisted Compression Leggings, Anti Inflammatory Juice, Plus Size Silk Wrap Dress, Dragon Chess Set Thingiverse, Wacker Silicones Distributors, Honda Civic Side Mirror Replacement, Jordan 1 Low Inside Out Black Release Date, Automated Manufacturing Technology Skillsusa, Computech Manufacturing, Open Spaces Furniture,
girl scout cookies delivery