This famous and widely used model (or ratio) represents the important work of New York University’s Professor Edward I. Altman. Originally, Altman studied 33 public corporations that filed for bankruptcy…
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From Humble Beginnings, to Empowering Others to Succeed.
At Aptora, we are Contractors Making Software for Contractors®. Our award-winning contracting business management software suite is built to manage all aspects of any HVAC, plumbing, and field service business. Aptora’s Total Office Manager® was designed by James Leichter. Known as Mr. HVAC, James is a well-known HVAC industry expert and founding faculty member of EGIA Contractor University.
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Your Personal Business Coach
Aptora’s President, James Leichter, shares his 25+ years in the Field Service Management Software industry with trends, insights, and best practices to help business owners succeed.
James Leichter
President, Aptora Corporation Majority Shareholder, RA Tax and Accounting, LLC Owner, Mr. HVAC, LLC Black Belt Contracting Editor EGIA Founding Faculty Member Published Author Keynote Speaker
Financial Reporting Structure for a Contracting Business. Part 1
Accounting is the basis of business decisions. While you may not be an accountant, or even like accounting, you are likely a decision-maker. You are asked to make numerous…
Cash versus Accrual Accounting. The Difference Could Kill Your Business
I sometimes receive questions on why Total Office Manager does not allow for cash basis financial reports (like we do for sales tax reports). Cash basis accounting is not GAAP…
Z-Score Bankruptcy Model
The Importance of Bank Reconciliations
The bank reconciliation process provides assurance that a company’s accounting records and balance sheet reflect the proper amount of cash. Bank recs are also a vital step in reducing your…
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