EXECUTIVE SUMMARY BARTER IS MORE than just a fair exchange of goods and services between two businesses. It often provides both financial and marketing bonuses for both sides as well. ITS BEST TO WORK through a barter exchange network, which acts as a broker for its clients goods and services.
March 1998 - Journal of Accountancy
FOR THE PRACTICING AUDITOR
Talking With the Auditor
EXECUTIVE SUMMARY THE ASB HAS REPLACED SAS No. 19, Client Representations , with SAS no. 85, Management Representations. SAS NO. 85 PROVIDES NEW GUIDANCE for investigating the reliability of a management representation, a list of specific representations and a requirement for a representation in conformity with GAAP. THE ASB NOW
THE FINANCIAL MANAGER
On the Wave of a New Industry
EXECUTIVE SUMMARY THE PROFESSIONAL EMPLOYER organization industry has proven to be well-suited to one CPAs abilities and entrepreneurial goals. IN A TYPICAL ARRANGEMENT, a small business owner who feels overwhelmed by an employers paperwork duties contracts with a PEO to take it over. He retains the same workers and the
TAX
Making College More Affordable
EXECUTIVE SUMMARY THE TAXPAYER RELIEF ACT OF 1997 includes a variety of tax benefits for college-bound students and their families. These include the Hope scholarship and lifetime learning credit, the education IRA, penalty-free individual retirement account distributions, a deduction for interest on education loans and improvements to qualified state tuition
TECHNOLOGY
Guide to Accounting Software
EXECUTIVE SUMMARY ACCOUNTING SOFTWARE developers are now focusing on the Windows platform; in fact, as an indication of how fast Windows technology is moving, Microsoft NT, not Windows 95, is becoming the platform of choice for accounting programs. THIS ANALYSIS OF PROGRAMS investigated audit trails, controls and reporting. The investigations
THE VISION PROCESS
Grown From the Soil of Hard Necessity
Grass roots (c. 1880) The very foundation or source; basic; fundamental; society at the local level as distinguished from the centers of political leadership. Successful revolutions are seldom driven from the top down but emanate instead from the grass roots. They are, to borrow from a turn-of-the-century political address, grown
THE SMALL PRACTITIONER
An International Accent
EXECUTIVE SUMMARY BUSINESSES AND CPA firms in Latin American countries are eager for help in bringing their accounting and management practices up to the highest international standards. SOTOMAYOR & CO., a 14-person firm in Southern California, offers a variety of services to Latin American clients, including serving as a U.S.