Key to Instructions To help readers follow the instructions in this article, we use two different typefaces. Boldface type is used to identify the names of icons, agendas, URLs and application commands. Sans serif type indicates instructions and commands that users should type into the computer. xcel is a very
Advertisement
The magazines
Let Outlook Send Your Contact Data
Q. I need to send my partner the names, postal addresses, e-mail addresses and phone numbers of many clients. Since all of the information is in my Outlook Contacts file, is there an easy way to send her the data? I’d hate to have to type them. A. There’s no
Open A Screen When You Can’t Access The “Handles”
Q. I was tinkering with my display controls and now, when I open some of my files (it could be a Word or an Excel file), the top of the document is off the screen. As a result I can’t reach the title bar and therefore I can’t move the
Mom-and-Pop Shops
EXECUTIVE SUMMARY SMALL BUSINESSES ARE THE CORE of U.S. enterprise—70%—and the backbone of the small and local CPA firm market. Stresses caused by the rapidity and degree of change in the business world and the culture at large are putting pressure on CPAs to provide them with an ever-more-complex range
Customers’ Interest in Online Services Rises.
Source: Joint Survey of the American Bankers Association, Washington, D.C., www.aba.com , and Frontline Group, Nashville, www.frontline-group.com , 2002.
kerr_ex3
Exhibit 3: Organization Scorecard The SAO performance measurement system translates data into visual images that are displayed on-screen during meetings. The data linked to a box determine whether it turns green (is meeting targets), yellow (is having some minor problems) or red (is in trouble). The top row shows the
kerr_ex4
Exhibit 4: Audit Projects Scorecard Audit services (AS) are the most important work of the SAO. Here data are sorted and displayed by operational areas. Row 2 shows the four operational areas at the SAO (AS, ES, MAS, SCO); row 3 indicates the two AS subdivisions: audit and review and
Partnership Items
TAX CASES The courts recently faced a series of cases involving the classification of partnership items. IRC section 6255(a) (2) defines a partnership item as something a partnership must take into account during the tax year that is more appropriately decided at the partnership rather than the partner level. For
DearMr
June 2003 > Dear Mr. Chairman IN MY OPINION The new SEC chief must take steps to restore investor confidence. Dear Mr. Chairman BY DAVID M. WALKER illiam Donaldson was sworn in as chairman of the Securities and Exchange Commission in February. He comes to this position at
Stretch And Squeeze Type To Fit
Q. When I prepare a memo for a client presentation, I give each section a headline. But sometimes the headlines don’t easily fit on one line. I don’t want to reduce the size of my type any more. Is there some way to squeeze or shrink the text into the
Create And Keep Tabs On Projects Assigned To Others
Q. I have a Tasks function in Outlook; it creates a to-do list with due dates and priorities. I like that, but I’d like it even better if I could assign tasks to my staff using this function. A. You can. In fact, not only can you assign a task
When Are Advance Payments Includible in Income?
n IRS proposed revenue procedure will allow certain taxpayers using the accrual method of accounting to defer inclusion of specified advance payments in gross income. CPAs should examine notice 2002-79 in case the rules become final so as to be able to advise eligible clients. BACKGROUND IRC section 451 provides
The Auditor’s Approach to Fair Value
EXECUTIVE SUMMARY STATEMENT ON AUDITING STANDARDS (SAS) NO. 101, Auditing Fair Value Measurements and Disclosures, gives auditors guidance on understanding how an entity’s management calculates fair value and on determining whether that measurement conforms with GAAP. THE SAS’s PROVISIONS ARE EFFECTIVE FOR AUDITS of financial statements for periods
More Clarification on 1031 Exchanges
TAX BRIEF Many tax professionals misunderstood the rules governing IRC section 1031 tax-deferred exchange transactions between related parties. This is not surprising since the IRS’s intentions had been unclear. However, in December 2002 the service issued revenue procedure 2002-83 to establish its position: The guidance is clear—a taxpayer (including individuals,
A Fast Way To Evoke Web Sites Inside Excel, Word, Or PowerPoint
A. Welcome to the world of high technology. You’ll be happy to discover that this feature is very easy to use. Open either a document, spreadsheet or PowerPoint file you want to add a Web site link to. Click on Insert and Hyperlink (shortcut: Ctrl+K), evoking the Insert Hyperlink screen.
AMT Filers to Multiply
Source: Tax Policy Center, www.taxpolicycenter.org , 2002.
Risk Management
As part of an ongoing government program prompted by the September 11, 2001, terrorist attacks, the Federal Reserve Board, the Office of the Comptroller of the Currency and the SEC jointly issue a report that identifies operational risks to the nation’s financial system and requires the institutions within it to
Asbestos Removal Costs Deductible
Businesses may deduct environmental remediation costs currently as repairs if the expenditures keep property in an ordinarily efficient operating condition but don’t materially increase its value or useful life. If the expenditures stop deterioration and appreciably extend the property’s useful life, the costs must be capitalized. Previously, the courts had
Government Accounting
The Department of the Treasury says the General Accounting Office (GAO) was unable to express an opinion ( www.treas.gov/press/releases/js145.htm ) on the federal government’s fiscal year 2002 financial report ( www.fms.treas.gov/fr/index.html ), released by the Treasury and the Office of Management and Budget at the end of March. According to
Use A Code Word To Instantly Generate A Word, Sentence, Paragraph, Graphic Or Table
Q. Each month I create a table that shows our monthly sales figures. Except for the dollar amounts, the table format is unchanged from month to month. Is there an easy way to duplicate it? Then, the next time you want to access the box, click on File , New
Features
FROM THIS MONTH'S ISSUE
Building a better CPA firm: Stepping up service offerings
A key step in business model modernization is determining how to implement services that satisfy clients and employees.
From The Tax Adviser
August 30, 2025
2025 tax software survey
July 31, 2025
