T-accounting is a method used by accountants and bookkeepers that gets its name from the T shape formed by the two columns used to record entries. Also called double-entry accounting, T-accounting ...

Financial accounting allows a business owner or manager to analyze hard data instead of random or inaccurate information. One way to express financial information is as a percentage, which lists the ...

Like many CPAs who own a firm, I've been struggling with the pipeline problem for many, many years — this is nothing new. I don't think we need to do a lot of hand-wringing to figure out the problem, ...

Resident fellow Alex J. Pollock submits a letter of comment to the Securities and Exchange Commission and explains why the conceptual deficiencies of the fair value accounting theory make it a poor ...

Staff turnover, database changes, and a lack of written policies and procedures led to accounting problems at Arizona’s Public Safety Personnel Retirement System, a new audit shows. The audit, ...

Is it me, or have recent business stories begun to resemble episodes of VH-1's "Behind the Music"? Think about it: Executives cook the books and make millions. They live fast and high on the company ...

Forbes contributors publish independent expert analyses and insights. Peter Cohan, a Boston-based senior contributor, covers stocks. This article is more than 6 years old. Disgraced Wall Street ...