Finance for Film and Television

A Guide to Film Accounting

Marie Barnas, Frank Barnas

• Publisher: Routledge
• Year: 2026
• Topic: Business
• eBook ISBN:
  9781040607510
• Subtopic: Film Direction & Production
• Index: Business

This text provides a clear and comprehensive overview of the day-to-day financial management of film and television productions.

This book begins by exploring the essential facets of film accounting, before examining best methods and practices for setting up as a film accountant in today's industry. It then moves into in-depth analyses of the role accountants play in helping film and television budgets and schedules run smoothly while anticipating common problems along the way.

This text examines the practices behind recording, organizing, and reporting financial transactions specific to different film and television productions. This is all supplemented with real-world schedules and budgets from film sets, along with contracts, payroll and processing paperwork, and various other transactions and processes not yet published in an academic text.

This book will be useful for aspiring film accountants, novice film producers, film students who wish to pursue producing as a career, and film production companies looking to train incoming film accounting staff for their productions.

Table of contents

• Cover
• Half Title
• Title Page
• Copyright Page
• Table of Contents
• Preface
• 1 What Is Film Accounting?: General Definition, Functions, and Transactions Necessary to Account for Money in Filmmaking
• 2 Setting Up the Film Accounting Office: Key Components of What Is Needed, Furniture, Organizational Techniques, Office Supplies, Communication Needs, Software Needs, Software Companies, Etc
• 3 Roles in the Film Accounting Office: Clerks, First Assistant Accountants, Second Assistant Accountants, Account Controllers, Film Payroll Accountants, the Account Controller
• 4 Setting Up the Filing System: Paperwork needed for Vendors, AR, AP, Payroll, Contracts, the Ledger, the Budget, the Schedule, Extras and Day Players, Actors, Contractors, Crew, Etc.
• 5 Above-the-Line and Below-the-Line Considerations for Film Accounting: Crew versus Actor Pay and Contracts
• 6 Budgets, Schedules, and Production Office Considerations for Film Accounting: Controlling the Schedule, Reporting to the Producers and Studios, Working with Cast, Crew, and Film Companies, etc.
• 7 Hot Costs and Creative Practices in Film Accounting: Balancing and Reconciling the Budget
• 8 Setting Up Vendors: Paperwork and Contracts for Vendors, Representing the Film Production Company When Approaching Vendors, Paying for and Returning Merchandise, etc.
• 9 Setting Up Purchase Orders: Best Practices in Setting Up AP
• 10 Setting Up Accounts Payable: Best Practices in Setting Up Payroll
• 11 Setting Up Accounts Receivable: Best Practices in Setting Up AR
• 12 Setting Up and Controlling Petty Cash: Best Practices in Setting up PC
• 13 Setting Up and Executing Payroll: Hourly versus Weekly Pay, Hour Fractions, Overtime, Contracts for Actors, etc.
• 14 Tax Considerations for Film Accounting: Local, County, and City Tax Breaks and Implications for Film Companies and How That Is Processed in the Film Accounting Office
• 15 Union Considerations for Film Accounting: National and State Film Union Considerations for Film Companies and How Those Practices are Maintained in the Film Accounting Office
• 16 Legal Issues in Film Accounting: Business Law, Agency, Contracts, Property, and Being Audited
• Index