December 1999 - Journal of Accountancy

Exhibit 4 Meeting participants can draw diagrams and write notes to each other.

Exhibit 3 There’s even a place for participants to chat with each other.

Exhibit 2 A slide can be shared with all the meeting participants.

Exhibit 1 View of PowerPoint data-conferencing screen.

EXECUTIVE SUMMARY THE ADVENT OF the PC changed the basic rules governing office design. Suddenly there was a need to install a PC on a desk so that it was both convenient and comfortable to use. EVEN MUNDANE THINGS, such as lighting that causes screen glare, had to be addressed.

EXECUTIVE SUMMARY LINKING A DATABASE and a spreadsheet allows you to perform complex data analyses far more easily than if you used only one application. In this case, we link Microsoft’s Access and Excel’s PivotTable. ALTHOUGH IT’S POSSIBLE t o perform some of these functions in Access alone, the process

EXECUTIVE SUMMARY AS CPAs SEEK NEW WAYS TO USE THEIR SKILLS, they can offer CPA ElderCare Services to assure clients that the financial, medical and residential needs of their parents and other elderly relatives are met. The demand for such services is growing; projections indicate the elderly population will more

EXECUTIVE SUMMARY WHEN A COMPANY CONSIDERS A MERGER, it’s important to understand what may trigger a regulatory challenge. CPAs are most likely to focus on financial data, but they must look at postmerger market implications, too. FEDERAL REGULATORS SCRUTINIZE the relevant product market and the geographic market in each case.

EXECUTIVE SUMMARY FOR YEARS THERE HAS BEEN LITTLE TAX GUIDANCE for corporations to follow in determining whether internal-use software is eligible for the IRC section 41 research tax credit. In 1997 the Treasury Department released proposed regulations. In the past few years, two court cases, Norwest v. Commissioner and United

Exhibit 9: Finally, the PivotTable

Exhibit 8: Options for Using Microsoft Query

Exhibit 7: Sorting the Data

Exhibit 6: Filtering the Data

Exhibit 5: Selecting the Fields of Data

Exhibit 4: Locating the Database

Exhibit 3: Selecting Access as Data Source

Exhibit 2: Wizard for the PivotTable

Exhibit 10: External Data Tips

Exhibit 1: Opening Excel’s PivotTable

Exhibit 3: Where the Elderly Are  

Exhibit 2: The Aging of America (in thousands)  

Exhibit 1: CPA ElderCare Services Direct Services Financial Receive, deposit and account for client receipts. Ensure expected revenues are received. Make appropriate disbursements. Submit claims to insurance companies. Confirm accuracy of provider bills and appropriate reimbursements. Protect the elderly by controlling checkbook and other assets. Provide income tax planning and

When it comes to complex business talks or training sessions, nothing beats face-to-face meetings. Right? Well, technology may be changing that—which is not to suggest you immediately should get rid of your conference room. But, in order to appreciate how this new technology can affect your business meetings, a little

EXECUTIVE SUMMARY CORPORATE CULTURE has gained in importance because employers need to attract talented people and employees want to find increased meaning in their work. FAILURE TO CONSIDER how your CPA firm or business is perceived can increase turnover as well as recruiting and training costs. Understanding and leveraging your

EXECUTIVE SUMMARY MANY WHO ARE CLOSE TO RETIREMENT HAVE NOT considered the emotional, psychological and financial aspects of this major milestone. The adjustment can mean a search for a new identity as retirees fill the time previously spent working with hobbies, volunteer work or time with their families. SOME EARLY