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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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March 15, 2022

Recruiting, flexible working, and tax season issues for small firms

An AICPA vice president explains some of the key practice management concerns of smaller CPA firms — talent, technology, and tax season — in this podcast episode with transcript.

March 10, 2022

The power of technology to change how CPAs think about value

A CPA technology expert shares what the future holds for client advisory services, how training should be tailored, and what she learned about her grandfather’s CPA practice.

March 9, 2022

SEC proposes new rules for cybersecurity reporting

Public companies would be required to provide investors with enhanced and standardized information about their cybersecurity practices under a new rule proposed Wednesday by the Securities and Exchange Commission.

March 8, 2022

Use Design Ideas in PowerPoint to create an animated title slide

By typing into the title slide you can access a range of design ideas related to the topic of your presentation.

March 2, 2022

These 10 startups show profession’s focus on innovation, ESG

The AICPA and CPA.com have selected 10 early-stage technology companies to participate in the 2022 Startup Accelerator.

March 1, 2022

PowerPoint rules to live by

Byron Patrick, CPA/CITP, CGMA, expands on some of his advanced PowerPoint tips from the November issue of the JofA and discusses ways to avoid common mistakes.

March 1, 2022

Creating a drop-down list in Excel

Creating drop-down lists in your spreadsheets is a great way to ensure that only certain information
is entered into a cell.

March 1, 2022

7 tips for using Zoom better

This article offers Zoom tips that cover everything
from basic reminders to advanced advice.

March 1, 2022

Combining formulas and text in the same cell in Excel

You can include both a formula and text in the same cell in Excel.

February 17, 2022

Tax pros are subject of ‘spearphishing’ attacks

Bogus emails may impersonate the IRS or tax software providers. Here’s what to watch out for.

February 11, 2022

How not-for-profits are adapting to a technological revolution

To get the most out of their technology spending not-for-profit leaders need to develop a strategy, consider cybersecurity, and recruit tech experts for the board.

February 8, 2022

Teach students to address accounting questions using data analytics

Data analytics is a new means to the same end: providing high-quality and timely information to decision-makers.

February 8, 2022

How to easily transpose data in Excel

The Transpose feature allows you to rotate data from columns to rows and vice versa from rows to columns without reentering any of the data.

February 4, 2022

Federal security agencies warn of potential Russian-sponsored cyberattacks

A joint cybersecurity advisory from the Cybersecurity and Infrastructure Security Agency, the FBI, and the NSA urges businesses and other organizations, to step up their cybersecurity mitigation and detection efforts.

February 3, 2022