Journal of Accountancy Large Logo
June 1998
The Small Practitioner
One local firm has succeeded by focusing on its strengths but not underestimating its small company clients.
Auditing / Practice Management
Accounts receivable confirmation has been a cornerstone of the audit process for over half a century. Yet auditors still make mistakes that turn up in peer reviews. Learn about the common errors and how to avoid them.
Tax / Financial Reporting
When an employer or client decides to engage in a spin-off, CPAs need to be familiar with the tax and financial reporting guidelines to make certain the transaction is properly structured. This will ensure the breakup is tax-free, is properly reflected on the company's balance sheet and will accomplish the business and nonbusiness goals management has set for it.
Many accountants still perform audit engagements manually, printing out samples of data and then examining the information. But todays powerful audit software can do the job faster, cheaper and far better than any manual process, and, as a bonus, it opens the door to a range of new consulting services the auditor can provide. This article shows how easy such programs are to run.
Whether you are an outsourcing expert or a CPA still deciding if it will work for your client or company, this article will help demystify this popular trend by providing a look at the benefits and risks of outsourcing information technology.
The Financial Manager
Companies frequently need experienced financial help on a limited basis. Four CPAs built their businesss success by providing it.
The Vision Process
At Loyola College in Baltimore, Professor Barry Rice uses technology to create a classroom environment where accounting students have to learn how to think. He believes that one skill will help them more than any other after they graduate and go into the business world.



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