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A Better Way to Gauge Profitability

EXECUTIVE SUMMARY Return-on-equity (ROE) is the correct profit metric to evaluate the performance of a business. However, the primary emphasis on financial ratio analysis must be on operating performance. The “advanced” version of the DuPont model remedies the original model’s failure to cleanly separate the effects of operating and financing...

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PROFESSIONAL DEVELOPMENT
Bryan Carpenter, CPA, CGMA, an audit manager for LevitZacks in San Diego, has developed a brand as the Craft Beer CPA to attract clients.

How new CPAs can build a book of business

New CPAs can plant the seeds of future business now by taking steps such as joining groups, solidifying relationships with their contacts, and using social media to raise their profile.

TECHNOLOGY
Lenovo ThinkPad X1 Yoga

The 2016 CPA technology gift guide

In what has become a Journal of Accountancy annual tradition, we take a look at the high-tech gifts most likely to make your favorite CPA smile this holiday season. This year’s list of high-tech holiday goodies is heavy on the delivery of HD video and high-quality sound.

MANAGEMENT ACCOUNTING
5 best practices for intercompany accounting

5 best practices for intercompany accounting

Best practices can help multinationals improve intercompany accounting, such as transfer pricing, cash management, and settlement, while preventing costly problems.

MANAGEMENT ACCOUNTING
Highlights of management accounting research

Highlights of management accounting research

Read summaries of recent academic studies on management accounting topics such as the balanced scorecard, executive pay, performance reviews, and managing creativity.

TAX
Telling the not-for-profit story through Form 990

Telling the not-for-profit story through Form 990

Form 990, which is publicly available, provides an opportunity to attract donors and appeal to other stakeholders by compellingly describing an organization’s purpose and accomplishments.

TECHNOLOGY

Expanding your app-titude

A monthly look at apps and websites that can make the CPA’s job and life better. This month: Do! and Asana.

SPONSORED REPORT

Be prepared for tax season early

Our expert tax report highlights the important issues that tax preparers and their clients need to address for the 2024 tax year. Stay informed and proactive with guidance on critical tax considerations before year-end.