Source: Social Security Administration, www.ssa.gov .
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Framson Named Top PFP Contributor
Joel H. Framson, CPA/PFS, received the 2002 AICPA Distinguished Service Award at the Personal Financial Planning (PFP) Technical Conference in Phoenix. Framson, a partner of Glowacki Framson Financial Advisors in Los Angeles, is chairman of the AICPA center for investment advisory services resource panel and a former member of the
When Is a Wage Not a Wage?
ot all payments to employees from employers are wages. If remuneration is not wages, an employer may be able to withhold less income tax, pay reduced employment taxes and accrue fewer retirement benefits. Thus, it is important for CPAs to understand the situations in which payments to workers may not
Convert Emails Into Calendar Appointments With Priorities
Q. I often get e-mails that demand a timely response or require that I schedule something in my calendar. But when the e-mails come in rapidly, I’m sometimes too pressed to respond immediately. Isn’t there a way to link my e-mails to my calendar so I can create instant reminders
Lose the Attitude
Source: Survey of 1,400 randomly selected CFOs nationwide, Robert Half Management Resources, Menlo Park, California, www.rhmr.com , 2002.
Your EQ Skills: Got What It Takes?
EXECUTIVE SUMMARY ACCOUNTING LITERATURE HISTORICALLY placed little emphasis on behavioral issues. However, recently, many organizations and researchers have recognized that emotional intelligence skills are critical to success. IN THE TUG-OF-WAR BETWEEN IQ AND EQ, the readily recognizable IQ (intelligent quotient) is being challenged by the lesser known EQ (emotional quotient)
Contributing Appreciated Property
TAX CASE Contributing Appreciated Property A lthough the stock market has fallen significantly below its historic highs, many taxpayers still own appreciated stock or other property. In certain situations, donating these types of assets to a charity can provide the donor a double benefit—a deduction at fair market value and
Sort Excel Cells That Contain Text And Numbers
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 use a spreadsheet that includes
Get Excel To Produce The Right Number Of Blank Worksheets
Q. When I create a new spreadsheet workbook, Excel opens three worksheets. All I want is one, and those extra worksheets bug me. How can I get Excel to stop it? Notice also, while you’re in the Options menu, that you can change several other defaults: You can increase (or
Bribing the Messenger
I am astounded that in the United States it is common practice to remunerate the chief financial officer and the accounting department (collectively the “accounting function”) with bonuses based on a company’s performance. These rewards may take various forms including stock options and other incentives based on earnings and EBITDA
Stop Words Auto Format From Second Guessing On Numbering Lists
Q. Every time I make a list—for example 1, 2, 3 or a, b, c—Word second-guesses me and tries to complete the numbering sequence on its own. Some people may think that’s cool, but I find it annoying. Is there some way to stop it? Here’s how to turn it
Accounting Education Aid Available
JAccountemps and the AICPA are offering two scholarships to promote undergraduate study of accounting. In August a committee of representatives from both organizations will award $2,500 in tuition assistance to each recipient on the basis of his or her academic achievement, leadership skills and career interests. Applications and information can
Protect Small Business
EXECUTIVE SUMMARY SMALL BUSINESSES—ESPECIALLY THOSE that do not have regular audits—have every reason to worry about fraud. According to a recent report, the per-employee losses from fraud in the smallest businesses are 100 times greater than those at their largest counterparts. Thus, this is an area in which CPAs can
Banking
The Federal Reserve Board issues as final a rule amending its international lending regulations ( www.federalreserve.gov/boarddocs/press/bcreg/2003/20030106/attachment.pdf ). To simplify matters and thus reduce banks’ regulatory burden, the board’s action eliminates from subpart D of Regulation K the requirement they use a particular method to account for fees on international loans.
Prefers Paper Filing
“ It’s Time to E-File ”( JofA, Nov.02, page 79) asserts that my clients will like me more and that I will be in a more competitive position if I’m compelled to pass through to them (in the form of higher fees) additional software costs, additional costs related to electronic
Golden Business Ideas
WWW Wisdoms E-mail has become the preferred mode of business communication. That’s good and bad. It’s good because it’s fast, cheap and often spares you from innocuous chit-chat: “Hi, how ya doing? How’s the wife and kids?” E-mail is an especially poor method of communication when it’s used to avoid
Preparer Approach Lacking in Accounting Education
Like so many in the profession, I have been wondering what happened to cause the situation we find ourselves in today. While there are many different reasons and perspectives, I would like to offer what I see as at least a part of the problem. I have been teaching accounting
Accounting
For news from the AICPA and state societies, visit www.cpa2biz.com , which also offers online CPE, AICPA professional literature, practice management aids and links to state society Web sites. FASB issues an Invitation to Comment, Accounting for Stock-Based Compensation: A Comparison of FASB Statement No. 123, Accounting for Stock-Based
Family Comes First
Source: Survey of 567 full-time employees, OfficeTeam, Menlo Park, California, www.officeteam.com , 2002.
An Excellent Learning Tool
I enjoyed “ Push-Button Spreadsheets ” ( JofA , Sep.02, page 35). The authors did a fantastic job with the lesson, which I’ve just completed. I would recommend the article to any spreadsheet users, even those who are wizards. Here is a realistic situation that shows how to prepare the
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