Small business loans are hard to come by these days because banks are being more cautious about their lending practices. When banks do loan money, they often require the borrow to meet many financial and non-financial covenants. One such covenant is a requirement for the borrower to have their financial statements either reviewed or audited by a certified public accountant (CPA) (either a sole-practitioner or a firm). This is a cost that many small business owners are either not aware of, or forget about, when they are calculating the cost of borrowing money.

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Reconcile That Account!

January 5, 2010

Performing a monthly reconciliation of your general ledger accounts is hard, not because it is complex, but because it is so time consuming. As such, its a task that is often neglected. When auditors ask for an account reconciliation, they often get a print out of the general ledger detail from the accounting software. The [...]

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Getting The Count Right

December 1, 2009

Year end is quickly approaching. For some companies, not only does this mean year end close of the books, but it also means year end physical inventory counts. Having a well documented set of inventory count procedures will help your count go smoothly.

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Is That Auditor Talking Again? When to Listen Up.

November 13, 2009

The other day a controller asked me, “What’s SAS 114″?
Auditors have a tendency to use pronouncement numbers (i.e., SAS 114, SFAS 123R, etc.) instead of descriptive words to describe a piece of accounting literature (some call it a sickness). The American Institute of Certified Public Accounts (AICPA) publishes Statements of Auditing Standards (SAS). SAS 114, [...]

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Welcome

November 12, 2009

Welcome to the Doan + Associates website. As you look around the website, you’ll noticed that’s it not quite perfect, but I am so excited to start connecting with you that I couldn’t wait until this website is perfect (it may never be).

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