Professional Issues


The AICPA, the National Association of State Boards of Accountancy and Prometric, a developer of electronic testing systems, present an online tutorial for the computerized uniform CPA examination ( www.cpa-exam.org/lrc/exam_tutorial.html ). Its purpose is to familiarize accounting students and exam candidates with the test’s design and operation. The tutorial reviews the types of questions that appear in the electronic version and enables users to simulate certain functions, such as answering a question. The first computer-based exam will be administered on April 5, 2004, and the final paper-based examination will be given on November 5–6, 2003.

SPONSORED REPORT

Revenue recognition: A complex effort

Implementing the new standard requires careful judgment. Learn how to make significant accounting judgments and document them and collaborate with peers for consistent application.

TECHNOLOGY Q&A

How to create maps in Excel 2016

Microsoft Excel 2016 has two new mapping capabilities. J. Carlton Collins, CPA, demonstrates how to make masterful 2D and 3D maps in Excel 2016.

QUIZ

News quiz: Economy and health care changes top CPAs’ list

CPA decision-makers’ economic outlook and the House Republicans’ proposed tax changes as part of replacing the Patient Protection and Affordable Care Act received attention recently. See how much you know with this short quiz.