FYI


The AICPA has developed comprehensive guidelines to assist colleges and universities in designing, implementing and administering meaningful internship programs and other forms of experiential learning ( www.aicpa.org/members/div/career/edu/internships.htm ). The guidance classifies various programs, provides examples of program administration and evaluation forms and refers to the AICPA core competency framework ( www.aicpa.org/edu/corecomp.htm ).

FASB begins presenting its meetings via audio webcast for free ( www.fasb.org ). Users must have Windows Media Player to connect to the webcasts. FASB continues to offer telephone recordings of its meetings at 800-846-4717.

SPONSORED REPORT

How the election may affect taxation of business income

This report summarizes recent proposals to reform the U.S. business income tax system and considers the path to enactment of any such legislation.

VIDEO

How to Excel pivot a general ledger

The general ledger is a vast historical data archive of your company's financial activities, including revenue, expenses, adjustments, and account balances. J. Carlton Collins, CPA, shows how to prepare data for, and mine data with, PivotTables.

QUIZ

Did you follow 2016’s biggest accounting news?

CPAs will remember 2016 as a year of new standards and new faces. How well did you follow the biggest accounting events? The 7 questions in this quiz will help you find out