Smart Stops on the Web


The E-Volution of E-Commerce

Talk of e-commerce and e-cash inevitably raises the question: Will paper money—like the adding machine—one day become obsolete? This Web site offers links to articles and essays on the subject. One section, “Various E-Cash and E-Transfer Schemes,” lists international companies engaged in e-commerce and, more specifically, e-cash transactions, along with a discussion of their performance thus far.

E-Money Makes the Web Go ’Round

The National Institute for Consumer Education (NICE), operating out of Eastern Michigan University, provides consumer information about e-commerce and e-money on its site. A resource list of articles is included as well as links to related government and consumer agency sites.

Paying Without Paper

This site offers information about electronic transactions including tips on paying bills electronically and consumer rights. In addition to stressing the pitfalls of electronic payments, the site includes a question and answer section focusing on specific electronic payment methods, such as direct deposit, direct payments, point of sale and debit cards.

Electronic Banking News

The online version of Bank Technology News bills itself as “banking’s information source for systems purchasing” and offers the current and the previous month’s feature articles. Topics include electronic privacy, security issues, e-commerce and trends in online banking technology.

More on E-Commerce

This site is devoted to Web marketing and e-commerce information. It includes links to online articles about e-mail and international electronic marketing, legal and privacy issues and public relations. A section called the “Electronic Commerce Research Room” provides free articles as well as links to related books and software for purchase.

Setting an Online Standard

Industry Standard’s Web site bills itself as “intelligence for the Internet economy.” It includes feature and news articles from the magazine on money and markets, media, telecommunications, e-commerce, technology and marketing. It also features a calendar of events and conferences on the Internet economy.


No Need for Silence in This Library

The New York Public Library’s Web site is a good place to research science, industry and business information. The site offers many resources on small business, financial services, international trade and market research. It also provides industry-specific directories.

The History of Taxes

Tax Analysts, a nonprofit organization focusing on federal, state and international tax policy, sponsors this site, which includes the Tax History Museum—providing an overview of the origins and history of tax from 1651 to the present. An interesting aspect is the inclusion of several U.S. presidents’ tax returns.

A Site for Women

This site, which was developed by the Women’s Business Center, contains information for women seeking to begin, expand or improve their businesses. It features articles on business plans, accounting, management, marketing and technology.

CPAs and the Net

This site bills itself as “the online community and complete resource for the accounting profession.” It has sections on accounting, assurance, audit, consulting, finance, financial planning and tax. Also included are discussion forums, reference materials and downloads.

For Boomers’ Eyes Only

This site’s target audience is the baby boomers: “There are nearly 80 million of us with trillions of dollars and no real home on the Web.” It divides this group’s concerns into four areas: money, work, health and play. One section allows users to track down high school classmates from 1965 through 1986. Registration is free.

Invest Some Time Online

This site offers a free management and tracking tool that adjusts a user’s portfolio for trading and corporate activity including stock splits, name changes, mergers, spin-offs, liquidations, return of capital and reorganizations. also maintains all records users need for tax purposes.


Get your clients ready for tax season

Upon its enactment in March, the American Rescue Plan Act (ARPA) introduced many new tax changes, some of which retroactively affected 2020 returns. Making the right moves now can help you mitigate any surprises heading into 2022.


Black CPA Centennial, 1921–2021

With 2021 marking the 100th anniversary of the first Black licensed CPA in the United States, a yearlong campaign kicked off to recognize the nation’s Black CPAs and encourage greater progress in diversity, inclusion, and equity in the CPA profession.