Little Jim D Cpa Pc
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Little Jim D Cpa Pc
We are a certified public accounting firm licensed in the state of Georgia, and have served clients in the Atlanta metropolitan and surrounding areas since the 1980s. Our primary objective during performance of any of the above services is to provide service solutions that are effective and efficient.
Services
We'd like to provide you with an opportunity to get to know our staff as well as our firm's values before you come to see us.
The following pages should give you an idea of what we're all about.
We hope you enjoy them!
Our firm provides outstanding service to our clients because of our dedication to the three underlying principles.
We purpose to value each client relationship, and to serve each client diligently and enthusiastically.
CPAs licensed in the state of Georgia are subject to various professional standards including a code of professional conduct, and requirements for continuing education.
Adherence to these standards help ensure that the objectives of integrity and competence in the profession of public accountancy are maintained.
All paid tax preparers are now required to register with the IRS, and to obtain a preparer tax identification number.
Our firm is a Georgia professional corporation (P.C.) which was formed in 1985, and is solely owned by Jim D. Little.
As a CPA firm providing financial reporting services, the firm is subject to Peer Review administered by the American Institute of CPAs and the Georgia Society of CPAs.
Firms can receive a rating of pass, pass with deficiency(ies), or fail.
Jim Little is the firm's principal and manager of operations.
Jim graduated from Auburn University with a B.S. degree in business administration and a major in accounting.
Business accounting, sometimes known as bookkeeping services, generally involves assisting a client with various stages of maintenance of the general ledger, and preparation of financial statements.
The general ledger is the primary business record of financial transactions, and provides detailed and summarized listings of transactions by general ledger account.
The primary general ledger account types are asset, liability, equity or capital, income or revenue, cost of goods sold, and expense.
The basic structure or order of accounts in the general is determined at the time the accounts are created.
CPAs can report on financial statements with three different levels of assurance.
The level of assurance is generally determined based on the needs of stockholders or owners, creditors, or private investors.
The cost of providing the above services also rises as the assurance level rises.
This is because an increasing level of work has to be performed to achieve increasingly higher levels of assurance regarding the financial statements being reported on.
Our firm currently performs only compilation level reporting.
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