The AICPA, the National Association of State Boards of Accountancy and Prometric, a developer of electronic testing systems, present an online tutorial for the computerized uniform CPA examination ( www.cpa-exam.org/lrc/exam_tutorial.html ). Its purpose is to familiarize accounting students and exam candidates with the test’s design and operation. The tutorial reviews
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The magazines
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Exhibit 2: Review of Online CPE Providers Program AICPA Online CPE ASCE CCH Learning Center CE OneSource CPEasy eMind Journal CPE Online JN Productions MicroMash National Tax Institute PASSOnline PPC University SmartPros Ltd. WiseGuides Vendor AICPA ASCE CCH Inc. College for Financial Planning Bisk Education, Inc. eMind Association of Government
Retrieve Archived Data
A. You’re to be congratulated for archiving your data. Keeping the Outlook data file lean makes for a faster running application. Before telling you how to open your archive, I’ll tell readers how to automatically archive files. In Outlook, go to Tools , Options and then to the Other tab.
Real Estate Is Hot…Don’t Get Burned.
EXECUTIVE SUMMARY IN A HOT REAL ESTATE MARKET, CPAs HAVE AN opportunity to advise clients buying homes on a wide range of issues including financing and price negotiations. Accountants also can help clients refinancing existing mortgages make the right decisions while interest rates hover at historic lows. LOW INTEREST RATES
Golden Business Ideas
Banker Wisdom Especially in this era of anonymous banking—automated tellers, bank-by-phone or personal computer—it’s a good idea to get to know your banker personally. While a friendly banking relationship is unlikely to change a major loan decision, knowing your bank officer on a first-name (or even a last-name) basis can
Audit
The AICPA launches its “audit committee matching system” (ACMS) to foster better communication between Institute members and companies (both public and privately held), not-for-profit entities and other organizations in need of candidates qualified to serve on their boards of directors and audit committees. The ACMS, part of a comprehensive Institute
Move Internet Explorers Temporary Files To A Different Drive
Q. I have two hard disks in my computer and I reserve the D: drive exclusively for files I back up. However, my Internet Explorer (IE) is defaulted to place all its temporary files on that drive. Is there a way to make IE save its files to C:? A.
Confirm That Numbers Match
Q. I need to be sure that a number at one end of a large spreadsheet matches another number at the other end. Since it’s tedious going back and forth to check, I wonder if you have a shortcut for making sure they match. A. Excel has a simple solution.
Taxing the Sale of a Business
July 2003 > Tax Matters Tax Matters TAX CASE Taxing the Sale of a Business A taxpayer interested in selling a business must consider both the value of the business and the tax treatment of the sale. The tax rules will cover not only the sale of
Once Usually Is Enough
Source: Survey of 150 executives, OfficeTeam, Menlo Park, California, www.officeteam.com , 2002.
Calculate The Number Of Days Between Dates
Q. When I calculate staff expenses in Excel, I regularly need to calculate how many days between two dates. Is there an easy way to do that? A. Yes, just use the expression =“end date” – “start date” So, if you want to know how many days before you can
Tell Us More
EXECUTIVE SUMMARY CUSTOMER CASE RESEARCH (CCR) can reveal how a company’s people and circumstances influenced it to engage one CPA and not another or to obtain one accounting, tax or consulting service and not another. Such case studies illustrate situations business managers must solve all the time, and CPAs can
A Student Member’s Views on the Profession.
As an entering underclassman in 2002, I am part of generation Y in America. We are 60 million strong and, according to research, a conservative, pragmatic, spiritual generation that respects our parents, teachers and leaders. These traits should serve us well as we eventually replace our baby boomer parents in
Letters To The Editor
The JofA encourages readers to write letters on important professional issues in addition to comments on published articles. Because space is limited, letters submitted for publication should be no longer than 500 words. Please include telephone and fax numbers. JofA e-mail address: JOAED@aicpa.org .
Deductions for Bonus Plans
any annual bonus and long-term incentive plans provide for payments to participants within 2 1 / 2 months of the end of the employer’s tax year, so the employer can deduct the payments in the prior tax year (for example, for a calendar-year employer, payment by March 15, 2004, for
Financial Reporting
According to a tentative FASB decision in April, goods and services received in exchange for all forms of stock-based compensation result in a cost companies should recognize as an expense if they consume such goods and services ( www.fasb.org/opening_statement.pdf ; www.fasb.org/full_text.pdf ). The board’s determination comes as it begins a
Combine Data From Two Cells Into One
Key to Instructions To help readers follow the instructions in this article, we use two different typefaces. Boldface type identifies the names of icons, agendas, URLs and application commands. Sans serif type indicates instructions and commands that users should type and file names. Q. I need to combine the data
Smart Stops on the Web
SMART STOPS ON THE WEB IT Resources Online www.elearningmag.com Information technology consultants and tech-savvy CPAs can read e-Learning —the magazine for enterprise learning and knowledge management strategies—at this Web site. Users can peruse current and archived cover stories, features and columns on business management and online education. “Linking People, Learning
“Same Time, This Year”
Source: Tax Foundation, www.taxfoundation.org , as of April 2003.
Auditors Don’t Create Corporate Environment.
I was very troubled by the title and tone of the article, “ Management Is Responsible, Too ” ( JofA , Apr.03, page 53). The article set the tone when it said the management guidance document included with SAS no. 99 “challenges corporate management to be equal partners with auditors
Features
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