General Article Archives - Page 13

TCA 2021 Small Business Forum

Published November 15, 2021

Originally published in The Cooperative Accountant, Fall 2021 Issue FASB Simplification Initiative Related to Income Taxes In recent years the Financial Accounting Standards Board (FASB) launched the Simplification Initiative to reduce unnecessary complexity in the various areas of accounting.  The Simplification Initiative has resulted in several narrow scope changes to the accounting guidance while maintaining the decision ...

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TAXFAX Fall 2021

Published November 15, 2021

Originally published in The Cooperative Accountant, Fall 2021 Issue Employee Retention Credit The CARES (“Coronavirus Aid, Relief, and Economic Security”) Act enacted in March of 2020 provided various benefits for employers to retain their current employees amid the economic downturn of the pandemic.  The Employee Retention Credit (“ERC”) was first introduced in this Act.  In December of 2020, the ERC was ...

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Comparing Two Lists or Datasets in Microsoft Excel

Published November 15, 2021

Originally published in The Cooperative Accountant, Fall 2021 Issue Many tasks that accountants and auditors perform require comparing two lists, or datasets, to find matching, non-matching, or missing values.  Some of these tasks include bank statement reconciliations, general ledger, and account reconciliations.  Auditors also compare lists or datasets for analysis to investigate anomalies or identify trends in data, as well as ...

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How to Craft Corporate Culture in a Remote World

Published October 22, 2021

In March 2020, companies around the world were forced to rapidly shift to remote operations in response to the Covid-19 pandemic. And while the pandemic wreaked havoc on life as we know it, one positive takeaway that looks poised to become our new normal is the corporate world’s shift to remote and hybrid work models.    It’s clear — and many major corporations globally have taken note — that remote and hybrid ...

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Disaster Recovery

Published July 27, 2021

Originally published in The Cooperative Accountant, Summer 2021 Issue Too many companies aren’t prepared to handle a disaster or business continuity event. Rather than putting it off indefinitely, companies need to make an effort to get a disaster recovery plan in place. The list below offers a series of steps that can be taken to reinforce the ability to bounce back from anything that may become a disaster – whether it’s ...

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