Biology Forums - Study Force

The following list includes activities that are performed in a CPA firm. Classify each activity as value-added or non-value added.

Activity	Value-added	Non-value added
Salary of tax preparer	​	​
Cost of electronic filing of tax return	​	​
Cost of tax software	​	​
Salary of receptionist	​	​
Office supplies	​	​
Cost of delivering tax return to client	​	​
Cost of cleaning office	​	​
Cost of review of tax return	​	​
Subscription to tax journal	​	​
Cost incurred in human resources department	​	​

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