Roger Jellison

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The American Institute of Certified Public Accountants (AICPA) is a non-profit professional organization representing certified public accountants (CPA) in the United States. To become a member of AICPA, individuals must hold a valid CPA license, complete a certain amount of continuing professional education (CPE) hours, and pay annual dues. ...

But if there’s one crucial message to take away from this post, it’s that spend management should be integrated. Put card payments, expenses, and accounts payable into one smooth system, and you remove the vast majority of headaches your finance team goes through every month. Your Spendesk purchase journal reflects all payments ...

Similarly, if you are aware of any accounts receivable that are not expected to be collected on time, then consider excluding them from the calculation. Also, do not include inventory in the calculation, since it can take a long time (if ever) to convert inventory into cash. Current assets and current liabilities are short-term assets […]

The accruals are made via adjusting journal entries at the end of each accounting period, so the reported financial statements can be inclusive of these amounts. Accrual accounting is an accounting method in which payments and expenses are credited and debited when earned or incurred. Accrual accounting differs from cash basis accounting, ...

We note this because many people believe that being written up is a manager’s way of saying they don’t want you in the organization anymore. Perceiving a write-up as a means for dismissal is a misconception; it’s far too hard and costly to replace someone than encourage them to succeed. Keep in mind that employers […]