My name is Joe Hoyle and I am on the faculty of the Robins School of Business at the University of Richmond. I am half-way through my 39th year as a college professor. During that time, I have been fortunate enough to win a few teaching awards. Most notably, I was named the 2007 Virginia Professor of the Year by CASE (the Council for Advancement and Support of Education). In addition, in 2006, Business Week named me “One of 22 Favorite Undergraduate Business School Professors in the United States.” I also manage to make 3-4 teaching presentations each year in locations that range from Las Vegas to Tampa to Philadelphia.
In January of 2010, FlatWorldKnowledge will publish a Financial Accounting textbook that I wrote along with C. J. Skender of the University of North Carolina at Chapel Hill. We have worked on this book now for over three years. During that time, we spent a considerable amount of time thinking about teaching and student learning.
--How do you engage students in 2010?
--How do you help them to think critically?
--How do you get them to do the work necessary so that they can learn effectively?
Simple questions to ask but complex questions to answer.
As a result of all this contemplation, I want to share with you some of my thoughts on the learning process as I teach Introduction to Financial Accounting here at the Robins School of Business starting on January 11, 2010. I plan to write this blog as I teach 25 sophomores here in Richmond.
I am not trying to convert other professors to my style of teaching. It is a style that works (usually/sometimes) for me. You need to develop a style that will work for you. What I am hoping to do is to give you some ideas. It is as simple as that. If a few of my ideas help you, I will be thrilled. However, I already know that all of the ideas will not work (for me or anyone else). But you must try things to find out what works. I am hoping this blog will stimulate my thinking about education as well as your thinking about education.
When I give teaching presentations, I challenge every person in the audience to work to get 5 percent better as a teacher over the next year. I think that is a reasonable goal and one that can (over time) have a radical impact on higher education. In fact, at one school where I led a teaching discussion back in September, the teachers formed a “5 Percent Club” after I left with that very goal in mind. I could not have been more pleased.
So, my goal on this blog is to make myself 5 percent better as a teacher in 2010 and maybe give you some ideas that will help you reach that same goal.
Two final comments:
--This blog is about my teaching of Financial Accounting. However, I hope that 95 percent of my comments will apply to the teaching of any course from history to biology. I believe that good teaching practices cut across all disciplines.
--If you would like more information about me and my ideas, here are a couple of sources.
(A) – I have a free on-line book of teaching tips that you are welcome to download at http://facultystaff.richmond.edu/~jhoyle/ I get emails on a regular basis from teachers around the world who have found some helpful ideas in this book.
(B) – Last year, I was chosen as the first speaker for the Last Lecture series here at the University of Richmond. In that speech, I talked about the thrill of teaching. The video of that Last Lecture can be found at: http://www.youtube.com/watch?v=LjwHxVbZq1o I think that video tells you about as much as I can think of about my feelings towards this wonderful, wonderful, wonderful profession.
And, finally, my email address is Jhoyle@richmond.edu – let me know if you have suggestions, questions, hints, ideas, complaints, etc.
Joe Hoyle
Associate Professor of Accounting
Robins School of Business
University of Richmond
Thursday, January 7, 2010
Introduction -- Teaching (Financial Accounting)
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Dear Prof. Joe Hoyle, It is your good way to teach the world by blogging. I think you should continue this because, large number of accounting teacher who do not know how to teach. Your shared experience will be useful me and others like me.
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Wow! You've been teaching financial accounting for a long time. I admire teachers who are dedicated in their work. :-) Your patience, perseverance and love for the students make you an inspiration to all of us.
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Best US CMA Institute in Delhi | Simandhar Education
ReplyDeleteIn the capital that never stops hustling, your CMA journey deserves a launchpad that matches your ambition.
If you’ve just cleared your 12th exams or are currently pursuing B.Com, BBA, or even B.Sc, and you’re thinking about what’s next in your academic and career journey—this blog is for you.
The world of finance and accounting has changed. Today, it’s not just about degrees; it’s about skills that employers trust globally. And one such skill-boosting credential is the US CMA (Certified Management Accountant)—a powerful, fast-tracked certification that can transform your career trajectory.
And if you’re based in Delhi—a city bustling with Big 4 offices, global MNCs, and startups—there’s no better time to upskill. Let’s explore why US CMA is the right choice and why Simandhar Education is considered the best US CMA institute in Delhi.
Why Choose the US CMA?
1.Globally Recognized Qualification
The US CMA, awarded by the Institute of Management Accountants (IMA), USA, is a credential accepted in over 100 countries. It opens doors to roles in multinational companies, Big 4 firms, and global finance hubs, giving you international mobility and respect.
2.Quick and Efficient Completion
Unlike traditional finance certifications, the US CMA has just two papers and can be completed in 6–8 months. It’s perfect for students who want to build a competitive edge while still in college or for professionals seeking career growth without a long academic commitment.
3.High-Paying Career Roles
US CMA-qualified professionals in India earn an average of ₹5–8 LPA, and this grows significantly with experience. Career paths include Finance Manager, Risk Analyst, Financial Controller, Cost Manager, and even CFO in the long term.
4.Strategic Skill Set
The CMA curriculum is designed to equip you with practical, real-world knowledge—budgeting, forecasting, cost control, risk management, and strategic decision-making. It prepares you to contribute beyond numbers, and into business leadership.
5.Start Right After 12th
You can begin your US CMA journey right after 12th grade and even appear for the exams while pursuing your graduation (BBA, B.Com, B.Sc, etc.). This early start means you can become certified by the time you graduate and get a serious head start in your career.
Why Simandhar Education is the Best US CMA Institute in Delhi
1.Official IMA Gold Partner
Simandhar Education is an officially recognized IMA Gold Partner, which means you’re learning from a provider that meets global standards in content, delivery, and results. It’s a badge of quality that very few institutes in India hold.
2.Top-Tier Study Material
Students at Simandhar get access to Becker-backed content and over 275+ hours of pre-recorded video lectures. These are complemented by live classes, practice questions, and revision notes designed to help you master every concept.
3.Interactive Live Classes
The live sessions are led by experienced US CMAs and industry experts. They’re designed to be more than lectures—they’re engaging, discussion-based classes that connect concepts to real business scenarios.
4.AI-Based Learning with Digital Sripal
Simandhar’s in-house innovation, Digital Sripal, is the world’s first AI mentor for finance learning. It’s available 24/7 to help with doubt-solving, track your learning journey, suggest quizzes, and provide personalized feedback.
Conclusion
The US CMA is more than just another course—it’s a launchpad for a global career in finance and strategic management. And with the rising demand for globally certified professionals, now is the time to act.
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US Restarts Student Visas— Social Media Screening Now Mandatory
ReplyDeleteThinking about studying in the United States?
Good news — the USA has officially resumed its student visa processing. But there's a twist. If you're planning to apply for a U.S. student visa, be prepared for more than just an academic or financial review. Now, your social media activity will also be screened as part of the process.
As a global education leader, Simandhar Education believes it's important for students and families to stay informed about such critical changes. Let’s break down what’s happening, what it means for aspiring international students — and how you can prepare.
What’s New in the US Visa Policy?
On Wednesday, the USA State Department announced that all student visa applicants must now provide access to their public social media accounts. This move comes after a temporary suspension of visa interviews, reportedly to implement stricter screening guidelines.
This policy mandates that consular officers will review social media posts, comments, and messages to identify any sentiments perceived as hostile towards:
The U.S. government
American culture and institutions
Founding principles and values
Refusal to allow access may be seen as a red flag and could result in visa rejection.
Why Social Media Matters More Than Ever
The visa application process is no longer confined to what you submit on paper. The digital footprint of a student — especially their social media activity — is now considered a core part of identity screening.
This means that even a meme, comment, or post from years ago could come under scrutiny if perceived as problematic. The aim, according to officials, is to “properly screen every single person attempting to visit our country.”
Who's Affected?
This change is especially relevant for students from countries like India, China, Mexico, and the Philippines, where demand for U.S. higher education remains strong. Many of these students have already been actively refreshing visa appointment portals, eager to get slots as the academic year approaches.
What’s more, the U.S. will prioritize visas for students applying to universities where international students form less than 15% of the total population. This could influence admission strategies, especially for those targeting top private institutions or Ivy League universities, where international student percentages are often much higher.
Implications for International Students
The social media screening rule adds to a growing list of complexities international students face when planning to study in the U.S. Here’s what students should be aware of:
Be Mindful of Online Activity: Make sure your public profiles are clean, respectful, and free from political controversy or satire that could be misinterpreted.
Privacy Settings Matter: Visa officers may ask you to make your social profiles public temporarily. Be prepared.
Documentation is Not Enough: Your online persona now plays a significant role in shaping first impressions during the visa process.
Understand the Policy Shift: The U.S. government is using this as a tool to reinforce ideological vetting, reminiscent of Cold War-era tactics.
Simandhar Education’s Advice to Students
At Simandhar Education, we understand the dreams and challenges of international education. As one of the leading global course providers, especially for US CPA, CMA (USA), EA, CIA, ACCA and STEM pathways, our team works closely with thousands of students navigating visa procedures and overseas admissions.
Call us: +91 7780273388
Visit: www.simandhareducation.com
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Top Companies Hiring US CMAs in 2025: Job Demand & Salary Insights
ReplyDeleteIntroduction
The US CMA (Certified Management Accountant) credential has become one of the most valuable certifications in the finance and accounting domain. With businesses increasingly focusing on financial strategy, performance analysis, and cost optimization, the demand for CMAs has grown significantly in recent years. In 2025, companies across industries are actively hiring CMA professionals for high-impact roles.
If you're planning to pursue a global accounting certification, or are already a US CMA, this blog from Simandhar Education will help you understand where your career can take off — from job roles to top recruiters and US CMA salary expectations.
Why Are US CMAs in High Demand?
US CMAs are trained in areas like cost management, financial planning, analysis, budgeting, internal control, and strategic decision-making. This makes them ideal for roles that go beyond basic accounting.
Key skills companies look for in CMAs:
· Financial analysis and planning
· Budgeting and cost control
· Strategic management
· Risk assessment and compliance
Organizations prefer US CMAs for mid to senior-level roles because they help businesses grow more efficiently and profitably.
Top Companies Hiring US CMAs in 2025
Here are some of the leading global and Indian companies that actively hire US CMAs:
1. Amazon
· Roles: Financial Analyst, Cost Controller, Business Planning Analyst
· Why they hire CMAs: To manage complex supply chain and financial operations.
2. Goldman Sachs
· Roles: Investment Analyst, Risk Manager, Financial Strategist
· Why they hire CMAs: For their in-depth knowledge of financial planning and risk mitigation.
3. Deloitte, PwC, EY, and KPMG (Big 4)
· Roles: Audit Manager, Financial Consultant, Risk Analyst
· Why they hire CMAs: CMAs bring strong technical and analytical skills crucial for consulting and assurance.
4. JPMorgan Chase
· Roles: Financial Analyst, Treasury Associate
· Why they hire CMAs: For financial modelling, forecasting, and capital planning.
5. Johnson & Johnson
· Roles: Cost Accountant, Finance Business Partner
· Why they hire CMAs: For cost optimization and business unit profitability analysis.
CMA Salary Trends in 2025
US CMA professionals enjoy higher pay than non-certified accountants. Here’s how salaries vary based on experience:
Experience Level Monthly Salary (USD) Monthly Salary (INR)
Entry-Level (0–2 yrs) $6500 – $8000 ₹6 – ₹8 Lakhs p.a.
Mid-Level (3–7 yrs) $5,800 – $8,300 ₹10 – ₹18 Lakhs p.a.
Senior-Level (8+ yrs) $10,000+ ₹25 – ₹46 Lakhs+ p.a.
Conclusion
If you're planning to pursue the US CMA course, Simandhar Education offers the best training, mentorship, and placement support in India. With real-time faculty and Becker-backed resources, we help you achieve your CMA goals faster. To know more call us on: +91 7780273388 or visit us: www.simandhareducation.com
STEM Accounting Course
Why the USA Is Facing a Shortage of Accountants in 2025: What's Causing It and What It Means for the Future
ReplyDeleteThe accountant shortage in the USA isn’t just a trending headline—it’s a real and growing concern that’s already impacting businesses, the economy, and future financial stability. As we step into 2025, the accounting profession is facing one of the biggest talent gaps in recent decades. But what’s driving this crisis? And what does it mean for future accountants, businesses, and the U.S. economy?
Let’s break it down.
The Reality: Is There Really a Shortage of Accountants in the USA?
Yes—and the numbers prove it.
According to the Bureau of Labor Statistics, over 190,000 accounting roles were unfilled in 2022, and this gap is projected to grow beyond 200,000+ by the end of 2025. The number of employed accountants and auditors has dropped by 17% since 2019, revealing a severe shortfall in qualified professionals.
At the same time, demand is surging. Whether it’s tax planning, regulatory compliance, or financial reporting, businesses need skilled accountants more than ever. But the supply just isn't keeping up.
What’s Causing the Accountant Shortage in the USA?
1. Mass Retirement of Baby Boomer CPAs
More than 75% of CPAs became eligible for retirement starting in 2020, and thousands are retiring every year. With the average CPA age hovering around 52–53 years, this exodus is leaving a massive talent vacuum that isn’t being filled quickly enough.
2. Declining Enrollment in Accounting Programs
There’s been a 7.8% drop in bachelor’s degrees in accounting between 2021 and 2022. Additionally, first-time CPA exam takers have declined by 33% over the last five years, according to AICPA. This shows that fewer students are choosing accounting as a career.
3. Tough Licensing Requirements
Becoming a CPA in the U.S. isn’t easy. The 150-credit hour rule, the tough CPA exams, and the long preparation time discourage many students from pursuing licensure—especially when other industries offer faster entry and higher initial pay.
4. Competition from Tech and Finance Sectors
Tech, fintech, and consulting companies are pulling talent away from accounting with starting salaries 20–30% higher than what public accounting firms can offer. Even experienced accountants are transitioning to roles in data analytics, finance, and IT.
5. Perceptions of the Profession
Despite being a stable and respected career, accounting is often seen as “boring” or lacking innovation. A recent AICPA survey found only 4% of high schoolers were interested in becoming accountants, showing a major branding issue.
6. Burnout and Work-Life Balance
Long working hours, tax season stress, and rigid work environments have led to burnout and increased turnover. The Great Resignation also hit the accounting profession hard, with many mid-career professionals leaving the industry entirely.
Impact of the Accountant Shortage on Businesses and the Economy
The effects of this shortage are already visible:
Delayed financial reporting for more than 40% of companies
Heavier workloads for existing teams, leading to errors and compliance risks
Difficulty in meeting audit and tax deadlines, affecting stakeholder trust
Limited internal controls, especially in small to mid-sized businesses
In the long run, this talent shortage could hinder business growth, increase regulatory fines, and even shake investor confidence.
Conclusion
The accountant shortage in the USA is real, persistent, and increasingly urgent. Driven by demographic shifts, reduced enrollment, and changing work dynamics, the gap between demand and supply continues to widen. But with the right interventions—better pay, smarter policies, and innovative education—we can turn this crisis into a golden opportunity for the next generation.
Call/WhatsApp: +91 7780273388
Visit: www.simandhareducation.com
STEM Accounting Course
What Is an Enrolled Agent (EA)? Course Details, Admission & Job Scope [2025 Guide]
ReplyDeleteIntroduction
In a world driven by global finance and increasingly complex tax regulations, expertise in taxation can unlock major career opportunities. An Enrolled Agent (EA) is a top-tier credential in U.S. taxation, recognized directly by the Internal Revenue Service (IRS). For finance professionals in India aiming for global exposure, the EA course offers a fast-track to becoming a trusted U.S. tax advisor.
In this blog, we cover everything you need to know about the EA course: eligibility, syllabus, exam process, job opportunities in India and abroad, and why Simandhar Education is your ideal learning partner for this career-changing qualification.
Why Become an EA in 2025?
· High Global Demand: With increasing U.S. outsourcing and offshoring to India, EAs are in high demand in Big 4 firms, MNCs, and tax consultancies.
· Flexible Eligibility: No formal degree or background in accounting is required to appear for the exam.
· Unlimited Representation Rights: You can represent any client before the IRS without restrictions.
· Work from India, Serve the U.S.: You can work with U.S.-based clients remotely or get placed in top global companies.
· Career Stability and Growth: EAs earn attractive salaries, have opportunities for promotions, and can eventually open their own tax practice.
EA Course Details
· Conducted by: Internal Revenue Service (IRS), USA
· Exam Name: Special Enrollment Examination (SEE)
· Number of Parts: 3
1. Individuals
2. Businesses
3. Representation, Practice, and Procedures
· Exam Mode: Computer-based via Prometric centers
· Passing Score: 105 (scaled)/130
Check the EA 2025 update by Sripal Jain https://youtu.be/sypNWFxGK6o
EA Course Eligibility
· No formal degree required
· Get a PTIN (Preparer Tax Identification Number) from the IRS
· Clear a suitability/background check
EA Course Syllabus
Part 1: Individuals
· Filing requirements
· Income and adjustments
· Deductions and credits
· Taxpayer data
· Retirement plans
Part 2: Businesses
· Types of entities (Sole proprietors, Corps, S Corps, Partnerships)
· Business income and expenses
· Taxation of property
· Business credits and penalties
Part 3: Representation, Practices, and Procedures
· IRS practices and procedures
· Representation rights
· Power of attorney
· Client confidentiality
· Ethics and responsibilities
Why Choose Simandhar Education for EA Course in India?
At Simandhar Education, we don’t just offer EA training. We provide a complete ecosystem for your success:
· Live Interactive Classes by U.S. Taxation Experts
· Unlimited Access to Recorded Lectures
· Comprehensive EA Study Material aligned with the IRS syllabus
· Full Placement Support with Big 4 and MNC tie-ups
· 1:1 Mentorship and Mock Test Evaluations
· Exam Scheduling & Licensing Support
We are India’s leading EA training provider, trusted by thousands of finance professionals and corporate teams.
Simandhar Student Success Stories
· 95% of Simandhar EA students clear all SEE parts within 6 months
· Placed with Big 4 firms, U.S. tax firms, and Fortune 500 companies
· Ongoing career support even after exam completion
Conclusion
If you want a globally respected credential in U.S. taxation, the Enrolled Agent certification is the fastest and most effective way. With increasing global tax complexity and demand for IRS-licensed professionals, EAs are securing top jobs with flexible work models and strong salaries.
By enrolling in Simandhar Education’s EA program, you get access to top-quality training, real-time mentorship, exam support, and strong placement opportunities.
Take your first step toward becoming an Enrolled Agent today with Simandhar Education.
Contact Us
Phone: +91 7780273388 Website: www.simandhareducation.com
EA Course
Tax Reform 2025: What CPA & EA Aspirants Must Know About Trump’s ‘Beautiful Bill’
ReplyDeleteThe U.S. has just witnessed its most sweeping tax reform since the 2017 Tax Cuts and Jobs Act (TCJA). Nicknamed by President Trump as the "One Big Beautiful Bill" (OBBBA), this landmark legislation promises to reshape the future of individual taxation, business incentives, and IRS administration.
Whether you're a CPA or EA aspirant, a finance student, or a tax professional, understanding this reform is not just important — it’s essential for your career and your exams.
What Is the “One Big Beautiful Bill”?
The One Big Beautiful Bill (OBBBA) is a comprehensive U.S. tax reform law passed on July 4, 2025. This legislation introduces lower tax rates, expanded deductions, and a modernized IRS, all in a bid to promote middle-class relief, business growth, and tax system simplification.
Key Tax Changes You Need to Know
Here’s a breakdown of the most impactful changes — simplified for CPA and EA candidates:
Individual Tax Provisions
Reduced Income Tax Rates
→ Example: The 22% tax bracket is now 18%
Increased Standard Deduction
→ Single filers: ~$18,000 | Married couples: ~$36,000
Child Tax Credit Increased
→ Now $2,200 per child (Previously $1700)
0% Capital Gains Tax
→ Up to $100,000 for middle-income households
AMT (Alternative Minimum Tax) Eliminated
→ A major simplification for higher earners
Business Tax Provisions
Corporate Tax Rate Reduced to 15%
→ From the previous 21%, encouraging business expansion
Pass-Through Deduction (20%) Made Permanent
→ For S Corps, LLCs, and partnerships (Section 199A)
Section 179 Expensing Limit Increased
→ Now up to $2.5 million for small business asset write-offs
100% Bonus Depreciation Extended Permanently
→ Boosts startup and capital expenditure planning
IRS & Administrative Overhaul
“Simple Return” Portal
→ For W-2 filers earning under $200K
AI-Powered Audit System
→ Risk-based selection using artificial intelligence
Crypto Taxation Clarity
→ Reporting simplified with new federal guidelines
How Will This Impact CPA & EA Exams?
If you're preparing for the CPA REG or EA Part 2 exams, this reform directly affects your exam syllabus.
Effective Dates:
CPA (REG Section): Likely included starting Jan–July 2026 testing window
EA Exam (Part 2): Expected from May 2026 cycle onward
Note: The AICPA generally incorporates tax law changes 6–9 months after they’re signed into law. The IRS updates EA exam content annually in the May–June period.
What It Means for Finance & Tax Professionals
For Tax Practitioners:
Simplified returns = Faster filing, more clients
Crypto tax guidance = More advisory opportunities
Bonus depreciation = Stronger demand from small businesses
For Employers:
Payroll recalibration due to new tax brackets
U.S. becomes more attractive for corporate expansion
Greater use of pass-through entities due to tax perks
Global Implications: What This Means for India
Indian exporters to the U.S. may face price pressure as U.S. firms gain tax advantages
Higher U.S. investments and capital inflows may shift global liquidity
Indian finance professionals must now master U.S. tax reforms to remain globally competitive
For Indian students pursuing CPA or EA, this tax law reform signals increased demand for globally aware, U.S.-qualified professionals.
CPA Course