Overcoming barriers
Women are breaking into the upper echelon of accounting firms and resellers with lots of hard work and determination.
www.webcpa.com/article.cfm?
articleid=9524&pg=acctech
Does voting for president make sense?
Comments on the past presidential election and how it applies to accounting.
smartpros.com/x46274.xml
SAT math update
Math changes for the new SAT boil down to these: Quantitative comparison questions are gone, new math concepts will be introduced, and more emphasis will be placed on concepts such as linear equations.
www.nextstepmagazine.com/NSMPages/
articledetails.aspx?articleid=1801
Report: CPAs play an effective role in financial literacy education
In a report entitled, The Federal Government's Role in Improving Financial Literacy, the Government Accountability Office notes that CPAs are an effective choice for delivering financial education and emphasizes that "personal interaction is often the most effective vehicle for conveying information in a way that actually impacts behavior." To read the report, visit:
www.gao.gov/new.items/d0593sp.pdf
The least of Hitler's sins: tax evasion
In addition to his role as a dictator who started World War II and sent millions of people to their deaths in concentration camps, Adolf Hitler was a tax evader, according to a recent report.
www.webcpa.com/article.cfm?
articleid=9779&pg=news
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Personal finance: Why young Americans are drowning in debt
Saddled with college loans and credit card debts at a time when the job market is tight, they may be the most indebted generation of young Americans ever.
moneycentral.msn.com/content/CollegeandFamily/
Moneyinyour20s/P101676.asp?GT1=5847
Building and rebuilding reputations
A new breed of executives has taken to ridding their firms of unethical practices, unprofitable divisions and outdated strategies to boost their companies' reputations and bottom lines.
www.cnn.com/SPECIALS/2004/
global.influentials/stories/overview/
Accounting firms get more flexible to retain employees
Several forces acting on accounting created a shift to a more flexible work schedule, including changing demographics, new regulations and a shortage of accountants.
www.bizjournals.com/sacramento/
stories/2004/12/20/focus2.html
Accounting word of the week: M
Matching principle: A fundamental concept of basic accounting. In any one given accounting period, you should try to match the revenue you are reporting with the expenses it took to generate that revenue in the same time period, or over the periods in which you will be receiving benefits from that expenditure. A simple example is depreciation expense. If you buy a building that will last for many years, you don't write off the cost of that building all at once. Instead, you take depreciation deductions over the building's estimated useful life. Thus, you've "matched" the expense, or cost, of the building with the benefits it produces, over the course of the years it will be in service.
www.startheregoplaces.com/
resourcecenter/glossary.asp
Study accounting in college!
For a list of Maryland colleges and universities with accounting programs and Maryland community colleges with accounting courses, go to:
www.tomorrowscpa.org/highschool/
college.html
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