Accounting Site
	Consuelo Herrera, CAMS, CFE BellaOnline's Accounting Editor

Accountants and SEC [offsite link]

Accountants Misusing Key Positions
When the power granted through a key position hits organizations with fraud and wrongdoing.

AICPA [offsite link]
The web page of the American Institute of Certified Public Accountants has a wealth of information available to those engaged in the Accounting profession.

Allowance for bad debt expense recording
With the decline in the economy corporations face many difficulties in accesing credit. This in turn undermines their ability to pay bills in time. It becomes a cycle and companies must reflect in their financial statments the net realizable value of their accounts receivable.

Awareness on Liability to Clientes
Fulfilling clients' professional expectations, exercising due diligence, and being vigilant in delivering the services agreed upon is the easiest way to avoid liabilities to clients.

EDGAR [offsite link]

From Cash Basis to Accrual Basis
Going from cash-basis accounting to accrual basis accounting requires a clear understanding of this process. Accomplish it with a simple approach.

Making up a sustainable financial position
Investors and analysts are deceived by non-standard accounting practices.

National Associations of States Boards of Accountancy [offsite link]
Search for regulations concerning the exercise of the Accounting profession. Requirements for becoming a Certified Public Accountant, CPA.

Personal Financial Planners' Challenges
The market volatility requires personal financial planners that provide sensitive and timely advice to those seeking maximization of their resources. What does entail to be a personal financial planner?

The CPA Journal [offsite link]

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