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

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CPAs and Future CPAs

The American Institute of Certified Public Accountants, AICPA, webpage has a wealth of information available to those involved in the Accounting profession.

Accountants and SEC star[offsite link]

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

Accounting Work Sheet star
A Work Sheet helps summarize and transfer data from the trial balance to the financial statements.

AICPA star[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 star
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.

Analyzing Accounting Transactions star
Analyzing accounting transactions involves simple steps that can make a difference in the quality of the financial information.

Assets' Cost Recovery Through Depreciation star
Depreciation is not a matter of valuation but a means of cost allocation. A monthly allocation of the depreciation expense calculated in a systematic and rational manner takes into consideration the election of the method that best fits an organization.

Awareness on Liability to Clientes star
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.

Big Personality Traits of Accountants star
What makes you a successful accountant? Develop winning behaviors and draw others near you. Honesty and integrity should be our hallmark.

Budgeting and its Role in Decision Making star
A budget is a valuable tool for decision making. Planning and monitoring are essential for the organization's sustainability.

Closing a Business Checklist star[offsite link]
Help your clients to be in compliance with laws and regulations. Keep this checklist available and walk them through the process smoothly.

Creating Forms in Excel star
Never underestimate the usefulness of some of the Excel's features. Creating forms is easy to accomplish and

Difference Accrual versus Cash Accounting star
My last two articles discussed the difference between cash and accrual accounting. See how using one method or the other will affect your net income.

EDGAR star[offsite link]

Examples of Direct or Indirect Method star
The importance understanding the statement of cash flows is never emphasized enough. These explanations and examples will walk you through it.

FIFO Versus LIFO Example star
The cost flow assumptions vary with the method of inventory used. Learn how it works under the FIFO and LIFO methods.

Filling in a series in Excel star
The Auto Fill feature helps when quickly filling a series./

Formulas for an Excel Template star
If you don't have a sophisticated software package Preparing a simple depreciation schedule in Excel is very straightforward. Follow this approach to get it.

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

Inherent Risk and Audit Risks star
Properly identifying what kind of audit risk is a crucial step in the audit process. Forensic accountants are aware of material weaknesses within organizations which allows them to search beyond financial records when finding facts in an investigation.

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

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

Personal Financial Planners' Challenges star
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?

Predict Financial Outcomes with Excel star
Sound investment decisions are based primarily on the potential rate of return that is why when evaluating whether or not to invest the potential rate of return must be carefully analyzed.This is only one way in which What If scenarios can be used.

Prenuptial Agreements are Important star
Blinded by love future spouses don't even take into consideration the implications of money issues and wealth management. To avioid headaches a pre nuptial agreement should be part of their wedding and estate planning.

Recording Partnerships' Transactions star
Straighforward guide to record usual transactions related to a partnership. This type of entity has gained acceptance within the business community which means, accountants should know to properly account for its transactions.

Reporting Irregular Items star
Forensic accountants are hired to verify the reliability of financial information because it is a decisive factor in assessing performance. When unrealistic goals are set many wrongdoing instances are uncovered through financial investigations where forensic accountants are actively involved.

SEC Final Rule is an Opportunity for Accountants star
This final Rule represents an effort to re-gain public confidence. Accountants should be ready for its application.

Statement of Cash Flows star
These examples and summary will help you to gain a better understanding of both the direct and indirect method.

Statement of Cash Flows: Direct or Indirect Method star
The indirect method is the most widely used.The direct method is call income statement method while the indirect method is called the reconciliation method.

The CPA Journal star[offsite link]

The Foreign Market Exchange Education star[offsite link]
The US Dept of the Treasury has valuable information about the FOREX, the foreign exchange market. Learn more here!

Trial Balance Errors star
The trial balance provides the basis por making draft financial statements. This article spells out errors that may affect the trial balance. Correct them always by making entries that leave an audit trail.

Links marked with the [offsite link] designation point to websites not associated with BellaOnline.com. BellaOnline.com is not responsible for the material found there.

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Past Issues

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Inherent Risk and Audit Risks

Predict Financial Outcomes with Excel

Budgeting and its Role in Decision Making

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