Exhibit 1
The one-variable data table can give the cash flow picture automatically.
Exhibit 2
Set up the one-variable data table directly below the original data to speed the solution.
Exhibit 3
Tell the spreadsheet where to find the needed data—in a row or a column.
Exhibit 4
This what-if feature provides instant documentation of the substitution process.
Exhibit 5
The spreadsheet program also can handle a two-variable data table.


6 key areas of change for accountants and auditors

New accounting standards on revenue recognition, leases, and credit losses present implementation challenges. This independently-written report identifies the hurdles that accounting professionals face and provides tips for overcoming the challenges.


How tax reform will impact individual taxpayers

Amy Wang, a CPA who is a senior technical manager for tax advocacy at the AICPA, answers to some of the most common questions on how the new tax reform law will impact individual taxpayers.