2021 - Page 2 of 9 - Journal of Accountancy

The magazines

November 1, 2021

IRS issues ERC guidance for second half of 2021

Majority owners’ wages for the employee retention credit are among issues addressed.

November 1, 2021

Revenue recognition: 4 top concerns noted by peer reviewers

Practitioners can successfully navigate the new standard with special attention to these topics.

November 1, 2021

Journal-entry testing using Excel

In this example walk-through, learn how to use Microsoft’s spreadsheet application to perform several tasks, including sampling.

November 1, 2021

Managing noise, change, and emerging risks

Rethink your enterprise risk process and apply new tools to get better at managing emerging and disruptive risks.

November 1, 2021

Maxene Bardwell, CPA/CITP

Good leaders are open to ideas and understand that they don’t always have all the answers, according to Maxene Bardwell, CPA/CITP.

November 1, 2021

Imprisonment does not constitute reasonable cause

The reasonable-cause defense was denied even though the attorney of a jailed taxpayer had assured the taxpayer the returns were filed and taxes were paid.

November 1, 2021

5 advanced PowerPoint tips for awesome presentations

This month’s column lays out five tips designed to help even experienced users of Microsoft PowerPoint push their presentations to the next level.

November 1, 2021

How risk allocation provisions can mitigate risk

Use of these terms in an engagement letter can help manage the defense and cost of a claim.

November 1, 2021

How CPAs and employers can support mental health

The pandemic has exacerbated struggles with anxiety and depression that require colleagues and management to respond with empathy and care.

November 1, 2021

Choosing a billing method for financial planning

CPA financial planners discuss the pros and cons of different billing methods for financial planning services and why they chose the one they did.

October 1, 2021

Ask the expert: Surcharging

Dustin Hall is the director of CPACharge — an Austin, Texas-based company that specializes in payment processing solutions for accounting professionals.

October 1, 2021

Making critical audit matters more readable

Practitioners can take simple steps to make sure information newly included in auditors’ reports is understandable to investors.

October 1, 2021

IRS launches ‘Tax Pro Account’ feature

Online submissions of POAs and client account authorizations are processed automatically.

October 1, 2021

Cleaning and joining data using Excel’s Power Query

This month’s column shows how to clean and join data using Excel’s Power Query.

October 1, 2021

Line items

Form 1040 virtual currency query revised for 2021 … Certain pre-TCJA cryptoasset trades are not like-kind … IRS addresses ARPA pension aid rules

October 1, 2021

5 top-of-mind issues for auditors as focus on quality continues

Practitioners are focusing on new standards, processes, and requirements heading into the fourth quarter of an unusual year.

October 1, 2021

Basis reduction required in year of debt discharge

A taxpayer’s loss is disallowed based on the timing of a basis adjustment.

October 1, 2021

Refund of minister’s self-employment taxes denied

The taxpayers did not properly claim an exemption, the court holds.

October 1, 2021

Stephanie C. Palmertree, CPA, CGMA

Stephanie C. Palmertree, CPA, CGMA, explains how the Mississippi Office of the State Auditor overhauled its CPE system by training its own staff to teach.

October 1, 2021