It is often said that it's only when you try to explain something to someone else that you come to realize that there are holes in your understanding of the topic in question. Such was the case when ...

I remember when I was a kid at school and the teacher first taught us how to round numbers. The technique he taught us is known as arithmetic rounding, also called round-half-up. In this case, values ...

The method used to round numbers in accounting may portray an accurate or inaccurate appraisal of a company's financial condition. The amount of error increases with ...

Scientific American presentsMath Dudeby Quick & Dirty Tips. Scientific American and Quick & Dirty Tips are both Macmillan companies. In the last Math Dude episode, we learned the ins and outs of ...

Three types of fraud schemes are of special interest to CPAs — financial statement fraud, occupational fraud, and bribery. Many, but not all, of these types of fraud schemes require the fraudster to ...