2020 - Page 5 of 11 - Journal of Accountancy

The magazines

September 1, 2020

Microsoft Excel: Record macros to quickly perform routine tasks

If you have simple tasks that you need to perform in Excel often, you can actually “teach” Excel to do them for you by recording a macro.

September 1, 2020

The art of the client email

Make sure your messages are getting noticed and opened in clients’ inboxes.

September 1, 2020

Tips and tools for eliminating duplicate files

The goal of a good file management system is to ensure that you can find not only the file you want but also the “latest and greatest” version of that file.

August 1, 2020

Obtain a Distinct Count

How to obtain a Distinct Count in Excel using a basic PivotTable.

August 1, 2020

Adding bullet points to an Excel spreadsheet

Kelly L. Williams, CPA, Ph.D., explains how to insert bullets into an Excel spreadsheet.

August 1, 2020

4 key COVID-19 audit risks for 2020 year ends

The coronavirus pandemic has created special challenges for practitioners to consider related to internal control, fraud, NOCLAR, and accounting estimates.

August 1, 2020

Tax Court denies deduction for conservation easement

The deed fails to protect conservation purposes in perpetuity, the court finds; a divided opinion holds the extinguishment regulation is valid.

August 1, 2020

What to consider before deferring ASB reporting standards

The AICPA Auditing Standards Board delayed the effective dates of its new auditor reporting standards by one year. Early implementation is permitted, and the ASB recommends concurrent implementation of the standards.

August 1, 2020

Together, we can make a difference: A 12-step plan to address racism and unconscious bias

CPAs have an opportunity to improve their workplaces and communities amid a racial justice movement that began in response to police killings of Black and African Americans.

August 1, 2020

What’s your fraud IQ?

How prepared are you to deal with coronavirus-related fraud?

August 1, 2020

Line items

State law applied in lieu of Bob Richards rule … Amended returns to join the electronic age … Midyear cafeteria plan changes allowed

August 1, 2020

Talking through adversity

Hope is one of the most valuable services a CPA can provide during challenging times.

August 1, 2020

Liquidation of assets not mandated for taxpayers’ installment agreement

The Tax Court finds the taxpayers’ residence and other properties were necessary for the production of income or the health and welfare of the family.

August 1, 2020

‘Retail glitch fix’ gets guidance

Methods for claiming bonus depreciation and 15-year class life for qualified improvement property provide relief but come with a deadline.

August 1, 2020

Understanding PivotTables and Excel’s Recommended Charts

These quick tips related to PivotTables and choosing the best charts for your data can help you become more efficient in Excel.

August 1, 2020

Responding to client requests for confidentiality

CPA firms must be wary of clients’ imposing overly restrictive nondisclosure agreements as a precondition to engaging the firm to provide services.

August 1, 2020

A 10-step plan for starting a coaching program

Follow this road map for launching a coaching program that can help your organization improve retention while developing future leaders and building staff members’ skills.

August 1, 2020

Offside penalty — IRS

To win a client’s tax case, it helps to know the IRS’s rulebook.

August 1, 2020

Supervisory approval of penalties

Federal courts continue to clarify the contours of the Sec. 6751(b) managerial approval requirements for certain penalty assessments.

August 1, 2020

End of LIBOR: How all industries, not just banks, can prepare

The adoption of the Secured Overnight Financing Rate affects any company that has borrowed money through rate-referenced debt or has an agreement that references the London Interbank Offered Rate.