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Corporate Accounting
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Accountant Terms


  > Accrual Method Of Accounting
Accounts for income and expenses in the 12-month period earned or incurred, which is not necessarily when it is received or paid.
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  > Bad Debt
Money owed for a business debt that cannot be collected
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  > Base Adjustment
Adjustments made to the initial base level budget to reflect total base level funding available to the agency. The list of acceptable base level technical and policy adjustments are included in the biennial budget instructions. Adjustments are generally made on a technical or policy basis. Examples of technical adjustments are one-time appropriations and program sunsets. Examples of policy adjustments are salary increases and space rental changes.
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   Accountant News:

Office of the Chief Accountant Selects Two Professional Accounting Fellows


Washington, D.C., Mar. 30, 2006 — The Securities and Exchange Commission's Office of the Chief Accountant has selected two professional accounting fellows for two-year terms beginning in June 2006:


Sandie E. Kim, currently a senior manager in Deloitte & Touche LLP's National Office Accounting Consultation Group based in San Francisco, Calif.; and


Josh K. Jones, currently a senior manager in Ernst & Young LLP's Atlanta, Ga., practice office.

Ms. Kim and Mr. Jones will join the current professional accounting fellows — Joseph D. McGrath, Michael G. Gaynor, Timothy S. Kviz, and Joseph B. Ucuzoglu. Outgoing professional accounting fellows are Shan L. Benedict, Jennifer M. Burns, Mark A. Northan, Brian K. Roberson, and Pamela R. Schlosser.

At the Commission, the newly selected professional accounting fellows will be involved in the study and development of rule proposals under the federal securities laws, liaison with the professional accounting and auditing standards-setting bodies, and consultation with registrants on accounting and reporting matters.

"Sandie and Josh were selected in a highly competitive process and bring valuable experiences and skills to our office. These individuals will be instrumental members of our team as we work to accomplish our mission of protecting investors. I would also like to express my thanks to the outgoing professional accounting fellows for their outstanding efforts during the past two years," said Scott A. Taub, Acting Chief Accountant.

Contact our Hawaii Accountants


If you live in the following cities and need an accountant, you should contact our Hawaii Accountants as soon as possible:

  • Ahuimanu
  • Aiea
  • Aliamanu
  • Ewa Beach
  • Halawa
  • Hilo
  • Honolulu
  • Kahului
  • Kailua
  • Kaneohe
  • Kaneohe Station
  • Kapaa
  • Kihei
  • Lahaina
  • Makaha
  • Makakilo City
  • Mililani Town
  • Nanakuli
  • Pearl City
  • Schofield 
  • Barracks
  • Wahiawa
  • Waianae
  • Wailuku
  • Waimalu
  • Waipahu
  • Waipio

       
 
Did You Know?    
 
 
There are different types of accountants.
Accountants specialize in a variety of fields including, but not limited to, audit, budget analysis, financial, management and tax accounting.

 
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Latest News
  Latest accountant news in Hawaii and nationwide:

Jul 14, 2006 - Lt. Governor Denish To Swear In New Accountants
Albuquerque—The Regulation and Licensing Department’s Public Accountancy Board membersand special guest Lt. Governor ...
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Aug 22, 2005 - The Accountant Charged The Receivership $285,885
In about 1990, Fleming hired a certified public accountant to prepare a compilation of USIC receipts and disbursements to ...
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Aug 22, 2005 - The Respondent Worked For
By the time the respondent was hired, Fleming had already commenced, without court authorization, to use receivership asse...
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The information provided on Accountant Hawaii.com is not intended to be accounting advice, but merely conveys general information related to accounting issues commonly encountered.

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