Stories written by Katharine Fraser

Katharine Fraser is a certified public accountant and audit and accounting manager at Dalby, Wendland & Co. in Grand Junction. She brings to her duties experience in several areas, including health care, manufacturing and nonprofits. She’s a member of the American Institute of Certified Public Accountants and Colorado Society of Certified Public Accountants. For more information about Dalby, Wendland & Co, call 243-1921 or visit the website at

Information technology affects financial statements

Information technology affects business operations in several significant ways: Increased volume of information, which requires businesses to select relevant and credible information to support decision-making. Accelerated pace of change in technology, including the prevalence of e-commerce systems and the use of Web-based services. Greater dependency on outsourced service providers. The availability and widespread use of […]

Business and management structures key issues

If you’re considering starting a business or wonder if the structure of your existing business is the most advantageous, keep in mind the following: business structures have legal and tax implications. There are a variety of business structures to consider when determining which structure would best suit your business: n Sole proprietorship: A sole proprietorship […]

Nonprofits rely on accurate accounting

A nonprofit organization is an organization that uses surplus revenues to achieve its goals rather than distributing them as profits or dividends. Not-for-profit organizations differ from the nature of businesses by the following characteristics:  Their revenues come from contributions.  Their operating purpose doesn’t include profit, although there’s nothing to preclude the generation of a profit. […]


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