James Leichter

Business Coach

Mr. James Leichter
Over 25 years of services industry experience

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

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Speaking Engagements

Latest Blog Posts

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

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

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