2001 - Page 26 of 35 - Journal of Accountancy

The magazines

March 1, 2001

Small Business

SEC creates Office of Small Business Policy ( www.sec.gov/news/digests/12-14.txt ).

March 1, 2001

boes_ex1

Exhibit 1: 2000 Tax Rate Schedules

March 1, 2001

Raises Steady But Not Spectacular

According to a 2000 survey of 933 midsize and large corporations, annual salary increases for corporate finance, accounting and tax professionals ranged from 0.2% to 9.3%. Source: William M.Mercer, Inc., www.wmmercer.com .

March 1, 2001

gla_ex25

Exhibit 25

March 1, 2001

Stealth Taxes

EXECUTIVE SUMMARY HIDDEN TAXES CAN MAKE IT DIFFICULT FOR CPAs to do accurate tax planning. Sometimes, a client’s marginal tax rate is not what it might appear to be because of the alternative minimum tax, tax credits and other provisions that come into play in determining the correct tax liability.

March 1, 2001

gla_ex22

Exhibit 22

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gla_ex14

Exhibit 14

March 1, 2001

gla_ex13

Exhibit 13

March 1, 2001

Get Excel To Print All Data

Q. I import loads of spreadsheet data from customers and suppliers which I include in my Excel reports. So far so good. But when I print the reports, some of the information doesn’t show. Can you help? A. You’re not alone, and luckily there’s a simple solution. Many old mainframe

March 1, 2001

Do It On the Web

EXECUTIVE SUMMARY IF YOU’RE THINKING of launching a retail site on the Internet for yourself, your client or your employer, you probably want a simple but dynamic site where customers can place orders and prospects can browse. IT’S POSSIBLE TO BUILD such a site yourself using off-the-shelf software. Several products

March 1, 2001

Professional Issues

NASBA’s CredentialNet facilitates equivalency verification for interstate practice ( www.nasba.org/nasbaweb.nsf/lp ).

March 1, 2001

An Easy Way To Insert Symbols In Spreadsheets

Q. I want to insert graphics in my spreadsheet to illustrate some of the numbers. But it’s a real pain to locate and insert clip art. Is there a better option? A. There sure is. Here’s a situation where a suite—an office suite—is sweet. Word comes to the aid of

March 1, 2001

Banking

New capital structure for federal home loan banks ( www.fhfb.gov/PressRoom/press/PR00-38capitalrule.htm ).

March 1, 2001

hwang_s2

FASB 133 Hedge Definitions A fair value hedge protects against a change in fair value of a recognized asset or liability or of an unrecognized firm commitment attributable to a particular risk. The characteristics of a fair value hedge are: The hedged item is exposed to price risk. For a

March 1, 2001

A Practitioner’s Guide to Managing Cash Flow.

Successful practitioners know their firm or company’s bottom line and future depend on timely payment for services rendered at fair prices. Yet without effective policies and procedures to set fees, issue invoices and ensure payment, your organization is open to risks that threaten its growth and perhaps survival. Consider the

March 1, 2001

Golden Business Ideas

Moving Up by Moving Down Some 70% of job-switching executives are moving from big organizations to small ones, according to the Chicago outplacement firm Challenger Gray & Christmas. What does that mean, given the current shortage of top-notch executive talent, to managers and human resources departments of big outfits? In

March 1, 2001

Forget the Money—Give Me Flex-Time.

Another missed opportunity! In “Pay Your Staff for Performance” ( JofA, Dec.00, page 63), once again, someone missed the chance to show that incentives and rewards for performance should be based on more than money. In the first paragraph, the “effectiveness of flexible work arrangements” as a motivator was mentioned