Linux for CPAs

7 Pages·00.479 MB·English

by  Jay Starkman

T E C H N O L O G Y
the cpa and the computer
Linux for CPAs
Weighing the Benefits and Challenges
By Jay Starkman washingtonpost.com/securityfix/2009/10/ USB drive inserted into a Windows comput-
e-banking_on_a_locked_down_non.html). er will only display a warning that it requires
There are good reasons for CPAs to Particularly cautious individuals can boot reformatting. Should the finder realize that he
use Linux in a Windows-dominat- Linux from a live CD. Without disturbing is dealing with a Linux-formatted encrypted
ed professional environment. An
operating system is primarily the interface
between the user, productivity programs,
and the computer’s hardware. Although
more programs are available under
Windows, Linux offers great free alterna-
tives that users can easily install, as long
as they have an Internet connection. Linux
can run all kinds of software, which are
often easier to install and uninstall and do
not require activation, and can improve
productivity through multiple desktops,
tabbed open files, and tabbed command
shells. The sidebar, Advantages and
Disadvantages of Linux, provides an
overview of the benefits and challenges
of using Linux, discussed in greater detail
in the following sections.
Privacy and Security
Linux is easier to keep up to date than
Windows, and it runs more efficiently on an existing Windows installation, most device, he then faces a decryption hurdle.
the same equipment. With Linux, perfor- downloadable Linux CDs can— Thus, carrying client data on a Linux-for-
mance doesn’t degrade as the system ages. n recover data files from a failed or cor- matted USB drive offers double the pro-
Though not virus- or hacker-proof, Linux rupted Windows installation; tec tion of a traditional FAT32- or NTFS-
is nearly immune to viruses and malware n recover data from a reformatted partition; formatted USB drive. (For additional infor-
when it is properly administered, and secu- n partition or repartition a hard drive, while mation, see “5 of the Best Free Linux Disk
rity can be hardened against hacking. In preserving data; Encryption Tools,” http://www.linuxlinks.
any case, malicious code can inflict far less n test a computer’s memory; com/article/2011040308270275/DiskEncry
damage under Linux; thus, privacy and n wipe information off an old hard drive ption.html.)
security are far superior. prior to disposal;
Unlike Windows, Linux has no activa- n run a self-monitoring, analysis, and Linux Distributions and
tion software, digital rights management reporting technology (SMART) test to Desktop Environment
(DRM), hidden user-tracking programs, or determine whether the hard drive is about There are currently more than 300
secret subdirectories. This is why the to fail; and actively maintained versions of Linux,
Washington Post reported that using Linux n bypass password protection in Windows including user-friendly Ubuntu, business-
is the easiest way to avoid Windows mal- XP, and sometimes in Windows 7. friendly Red Hat/Fedora or Novell SuSE,
ware security woes when performing online Linux comes with built-in support for secu- and geek-friendly Debian (http://www. dis-
banking (“Linux Takes Another Step Toward rity encryption that might be required for client trowatch.com). CPAs interested in using
the Mainstream [and the Price Is Still Right],” files. This allows designated files, directo- Linux will first need to pick a Linux dis-
May 30, 2010, G4; “E-Banking on a Locked ries, or entire partitions to be encrypted, rather tribution (i.e., “distro”; see the sidebar,
Down [Non-Microsoft] PC,” http://voices. than merely password protected. A lost Linux Common Linux Terms, for additional ter-
66 NOVEMBER 2013 / THE CPA JOURNAL
minology). Distros differ in the programs http://www.livecdlist.com.) There are also ing Windows installation in any way. An
they package together, their look and feel, portable Linux versions that boot from a Internet connection should be automatically
and the support they offer. For example, USB drive; this enables users to boot and detected when using a live CD.
Puppy Linux will run on a computer with run their configured desktop environment
just 128MB of memory; Mepis has the and programs temporarily on most Accounting Software
look and feel of Windows XP, easing the Windows computers. Linux offers many free accounting appli-
learning curve; and Pinguy OS is some- When a Linux distro website presents a cations; however, these are not as strong
thing between a Mac and Windows. Tails choice of downloads, users should select as commercial Windows offerings. (For the
Linux hides a computer’s real IP address, an EN(glish)-x86-32bit version; however, list “21 of the Best Free Linux Financial
making it untraceable, and leaves no tracks they could choose the 64-bit version if they Software,” see http://www.linuxlinks.com/
on the computer’s hard disk. have more than 4GB of installed memo- article/20080927164237918/Financial.html.)
Computers labeled “Windows 8–Ready” ry. Next, the computer should be reboot- LedgerSMB, shown in Exhibit 1, is a
contain a new motherboard component— ed from the burned CD (with UEFI Secure powerful Linux ledger based on structured
Unified Extensible Firmware Interface Boot disabled, if necessary), and users query language (SQL). This program
(UEFI) Secure Boot—that must be turned should ensure that the Linux distro is up claims to be similar to Sage, but it can be
off or it will only boot the latest versions and running without disturbing the exist- difficult to install in some distros, due to
of certain Linux distros. Other distros are
still working on a fix. Micro-Star
International (MSI) has started including ADVANTAGES AND DISADVANTAGES OF LINUX
Winki Linux, an instant-on operating sys-
tem, with its UEFI motherboards, including
a built-in Firefox web browser and Skype. ADVANTAGES:
The main element of a Linux distro is
the desktop environment. Microsoft only nFree operating system with available free software listed for simple and fast
comes with one desktop environment that installation
has very limited customization. Each Linux nPreloaded with advanced software for immediate productivity and no adware
distro comes prepackaged with an envi- nNo software registration or activation
ronment, which helps differentiate each nNo need to reboot after installing a new program
offering. Environments function like
nNo need to defragment hard disks
Windows desktops, but with more choic-
nNo Windows registry and no performance degradation as system ages
es, which can improve productivity.
nUpdates entire system and most installed software with a single click
The most popular Linux desktops are
nMore efficient use of a single monitor: multiple desktops is a great alternative or
feature-rich Gnome and KDE, which
adjunct to multiple monitors; VirtualBox can be loaded in a separate desktop; terminal
require a modern computer to run effi-
ciently. Alternatives include the less console is tabbed and programmable; Windows explorer is tabbed
resource-intensive XFCE and some bare- nGreater computer security: restricted permissions and available encryption; few if
bones resource-conserving desktops. (For any virus or malware attacks because of its strong features
a complete list of desktops, see nMultitasking is much faster and more efficient than under Windows
http://www.xwinman.org.) Despite some nCan be run from a CD/DVD or from a USB drive
differences, all distros can run the same
Linux programs. Users more familiar
DISADVANTAGES:
with the look and feel of a Mac OSX
should look into the Macbuntu desktop
nGraphical user interface (GUI) is easy to use, but users might need one year to
add-on.
learn Linux advanced features
Where to Find Linux Distros nA great deal of hardware is not Linux-compatible, due to lack of drivers
nMore software is available in Windows
Installing Linux is as simple as booting
a live CD, selecting install from the desk- nDearth of native Linux accounting/tax software
top environment, and replying to a few nInternet Explorer, a requirement for accessing some websites, does not work
easy choices. It installs much faster than (except under VirtualBox)
Windows. Linux is free; no long product nNetworking may require professional help because of tight security
key or online activation is needed. Most of nLinux has “dependency” issues more severe than Windows’s “dynamic link
the popular distros offer a bootable live CD libraries” problems
or DVD, which generally contains an
nNew Unified Extensible Firmware Interface (UEFI) motherboards may cause
ISO file that can be downloaded and eas-
installation problems
ily burned to a CD. (A complete list of live
DVDs and download links is available at
NOVEMBER 2013 / THE CPA JOURNAL 67
conflicts with required libraries. Personal
COMMON LINUX TERMS finance software, such as GNUcash and
KMyMoney2, is free and can import
Quicken QIF files, but it is weaker than
Desktop environment—a graphical user interface (GUI) that displays the desktop and Windows programs, such as Peachtree
Accounting, Intuit Quickbooks, Intuit
icons, allows programs to be launched from the icons, and allows files to be visually
Quicken, and Microsoft Money. Virtually
dragged and dropped (copied, deleted, etc.)
all cloud-computing applications work
Distro—a Linux kernel packaged together with various auxiliary programs to make under Linux, using the Firefox or Google
a unique version of Linux Chrome browsers; only a few insist on
Internet Explorer. Many native Windows
Kernel—a program that constitutes the central core of a computer operating system programs will run in Linux, using an inter-
(e.g., Windows 8 or Linux 3.4) face called Wine (or Crossover, its com-
mercial version). Almost all Windows pro-
Live CD—an entire operating system on a CD or DVD that boots and runs without
grams that won't work with Wine will
disturbing an existing operating system installation
work under VirtualBox (free or commer-
Shell—the Linux “terminal,” similar to the Windows command prompt/console; cial, or the commercial alternative VM
Ware), which allows the Microsoft
the Linux implementation can be tabbed and programmed
Windows operating system to be installed
Unified Extensible Firmware Interface (UEFI)—a modern replacement for BIOS. and run under Linux.
Microsoft requires motherboard manufacturers to add a “secure boot” feature Typical daily tasks using spreadsheets,
where Microsoft controls the “keys,” causing installation issues for Linux word processing, databases, e-mail, web
browsing, and instant messaging are all avail-
VirtualBox—Oracle’s virtual machine software that allows multiple operating able for free. LibreOffice, Apache
systems like Windows to run on a computer at the same time, all alongside existing OpenOffice, and IBM Lotus Symphony
applications; multiple virtual boxes can run concurrently, limited only by disk space are very robust free substitutes for Microsoft
and memory (see http://www.virtualbox.org) Office and are also available in Windows
and Mac versions. This author uses
Wine—a compatibility layer capable of running many Windows applications on Linux; LibreOffice, shown in Exhibit 2, almost
it translates Windows function calls into Linux, eliminating the performance and exclusively, even when running Windows.
memory penalties of emulators and virtual machines (see http://www.winehq.org) It can print directly to a PDF, which can be
encrypted (using PDF-XChange Viewer run-
ning under Wine or Linux PDF Studio
Pro) and attached to client e-mails. Linux
office programs directly open and can save
EXHIBIT 1 in DOC format, except when password
protected under Microsoft Word. Versions
LedgerSMB
2003, 2007, and 2010 (32-bit) of Microsoft
Word and Excel run flawlessly with Wine.
There is no native Linux tax preparation
program. Drake tax software, shown in
Exhibit 3, appears to work with Wine, but
has not been thoroughly tested. Most other
tax software will run using VirtualBox, as
will all Windows accounting software and
DVD-based tax research software.
Linux Apps
A Linux operating system comes with
expected built-in features, such as a web
browser and audio and video playback.
Most Windows programs have Linux
equivalents; some are superior to their
Windows counterpart. (See Exhibit 4 for
a comparison of applications under
Windows and Linux.) Linux is kept always
up to date with a “package manager”
68 NOVEMBER 2013 / THE CPA JOURNAL
(Synaptic, YaST, YUM, or APT, depend- grammable features. For example, this tions. Those who dislike Konqueror can
ing upon the distro). These identify pro- author programmed Konqueror so that use Dolphin, a pure file manager. Linux
gram updates that can be downloaded and the command irs:<form/publication num- gives the user choices; unlike Windows
installed from web repositories with com- ber>can be typed into its browser search Explorer, Linux file managers can be
plete anonymity, which makes maintain- box to automatically bring up the IRS tabbed for added efficiency, just like a web
ing Linux programs much simpler and download page with all matching selec- browser.
quicker than Windows programs.
Users searching for new software to
accomplish a task can find it, install it, and EXHIBIT 2
either keep it or uninstall it using the pack-
LibreOffice, GNUcash, and Iceweasel Browser
age manager. Almost all are free and most
are of very high quality. Thousands of Linux
applications are listed in the package man-
ager and can be installed with just a few
mouse clicks. Thousands more Linux
applications not listed in a repository can
be downloaded from websites (e.g.,
http://www.SourceForge.net). Once installed,
new and updated Linux programs are imme-
diately functional without rebooting.
Multiple desktops allow users to work
on several projects at once with a fresh,
uncluttered desktop environment screen for
each project. This author uses four desktops:
1) e-mail and Internet, 2) tax returns, 3) gen-
eral workspace, and 4) Microsoft Windows
(used infrequently). Most distros allow up to
16 desktops, and some permit even more;
it’s a wonderful aid to productivity.
Windows, on the other hand, has nothing
like this; Windows 8 has instead concen-
trated on better multimonitor support. Like
Windows, Linux supports multiple monitors
as well as multiple users to keep each per-
sona separate, with a completely different
desktop environment.
In addition, Linux multitasks more effi-
ciently than Windows. A disk- or proces-
EXHIBIT 3
sor-intensive operation running under
Drake Tax Software Running Natively under Linux with Wine
Linux won’t slow down a computer as
badly as under Windows. This multitask-
ing ability, combined with a lack of disk
fragmentation and less need for antivirus
software, makes a computer running Linux
significantly quicker than one running
Windows. Most Linux programs can be
configured to run on a USB drive, so users
can run them on different computers.
Indeed, the entire operating system can
boot and run from a USB drive.
The Gnome desktop uses the Nautilus
file manager (functions similar to Windows
Explorer) and features built-in drop-and-
drag CD/DVD burning, just like Windows
XP. The KDE desktop uses Konqueror,
which doubles as both a file manager and
Internet browser with time-saving pro-
NOVEMBER 2013 / THE CPA JOURNAL 69
The Linux terminal mode (called the the change directory commands in the Inevitably, disk fragmentation, registry, and
“shell”), which is far more powerful than queue to select from). Complex math can dynamic link library (DLL) bloat cause
the Windows command box, can have be performed on the command line. A Windows computers to slow down as they
multiple tabs and be resized and scrolled, wide selection of free Linux calculators is age, requiring system mechanic pro-
similar to a web browser. When the com- also available. grams. The Windows “side-by-side” SxS
puter is restarted the next day, the shell When a Linux program is uninstalled, subdirectory, added to resolve stubborn
remembers the commands used the prior it leaves no “droppings” in a registry DLL problems, adds more gigabytes of
day, unless it has been configured other- because no registry exists. Linux is resis- bloat. Linux installations are smaller and
wise. If the user doesn't recall a prior com- tant to disk fragmentation, so no defrag- more efficient, and performance does not
mand, typing an exclamation mark with a mentation is required. Windows, in gen- deteriorate with age.
few letters will bring up a list of previous eral, deteriorates over time with the Instead of DLLs, Linux uses library
entries (e.g., !cdwill result in a list of all installation of more and more programs. modules, which is one of its weaknesses.
Missing or incompatible libraries create
dependency issues, which can prevent
Linux programs from installing or func-
EXHIBIT 4
tioning. Package manager programs auto-
Comparing Applications under Windows and Linux matically download and install (or unin-
stall) programs and libraries from Internet
Function Windows Linux repositories, thus resolving most depen-
dency issues. Moreover, certain Linux
Web browser n Internet Explorer n Same as Windows, except
commands will automatically search out
n Google Chrome Internet Explorer versions and remove unused orphan libraries.
n Firefox higher than 6.0 do not work All software has its bugs, and Linux
n Seamonkey n Linux offers several exclusive open-source programs have more bugs than
n Opera browsers; Konqueror is a Windows. The cure under Linux is fre-
combination file and web browser quent software updates. One of the biggest
frustrations for Linux users is a lack of
Office suites n Microsoft Office n Same as Windows; Microsoft
drivers for hardware and interface issues.
n LibreOffice Office requires Wine, and
Hardware must be selected with care,
n Apache OpenOffice Office 2013 does not yet run because it might be incompatible with
properly Linux, or only compatible with certain dis-
E-mail n Microsoft Outlook n Evolution (Microsoft Outlook tros. Having more than one DVD drive
might confuse some Linux applications.
n Many other e-mail look-alike), among many others
The presence of more than one hard disk
clients n Claws-mail is unique and
might require manual editing of the file
programmable
systems table (fstab) to define which is the
Backup n Many choices n Luckybackup (simple, powerful, boot drive and where certain directories are
and programmable) located.
n Many other choices (see Some of the most powerful Linux apps
http://www.techrepublic.com/blog/ require use of the terminal mode shell,
for which there are not always graphical
10things/10-outstanding-linux-
user interface (GUI) substitutes; many
backup-utilities/895)
have no Windows equivalent. For
CD/DVD burning n Nero n K3b example, when the time comes to move
n Roxio n Brasero a computer installation to a new machine,
a simple ddcopy command will move or
Imaging n Photoshop n GIMP
clone an existing Linux system to the new
Typesetting n Adobe InDesign n LaTex hardware. This is a complex operation
n Quark XPress n Scribus under Windows, which can even be
Firewall n Many choices n Firestarter impossible because of licensing and
activation issues. The Linux shred com-
n Guarddog
mand allows users to write zeros or ran-
Antivirus n Many choices n ClamAV dom data to wipe any information from
n DansGuard an old drive prior to disposal. Remember,
n AVG antivirus these can also be accomplished for a pure
Windows system by booting from a live
Linux CD.
70 NOVEMBER 2013 / THE CPA JOURNAL
Challenges of Adopting and Otherwise, users will log in under a user A Better Alternative
Implementing Linux name. A user has full access only to those Linux is similar to Windows because
Although Linux installation is easy, files in her “home” directory and other of its GUI desktop and the familiar drop-
users might feel overwhelmed at first by files to which she has been granted per- down menus inside programs. Users will
the many choices for customizing their desk- mission. A group can be granted access hardly notice a difference in browsing the
top environment and the vast selection of to certain files of a particular user. For Internet, sending e-mails, or watching
new and different programs. In addition, example, a payroll supervisor can estab- videos. But if users are uncomfortable
users might be frustrated over things they lish payroll files with a “payroll” group working with a Windows command
know how to perform in Windows, but don’t and grant access to the payroll staff and prompt, they should not consider Linux for
yet know how to perform under Linux. company executives so that only they more extensive use. In addition to a GUI,
Online help for Linux problems with may access the payroll files. Access Linux offers vast control over programs
workable solutions is plentiful; however, may be denied or restricted to reading and the operating system. Novices might
users must differentiate between new and only or to reading and writing. be frustrated by the steep learning curve
obsolete or accurate and inaccurate advice, File and printer networking under and discouraged when a familiar Windows
as well as advice specific to particular Linux can be difficult and frustrating. task takes longer because it requires
distros, not necessarily the one they are Internet connections should work upon learning an unfamiliar Linux alternative.
using. Dozens of free Linux books are installation, but file and print sharing This author has been working with Linux
available for download, such as the 133- might require help from a Linux profes- for more than a dozen years. It has
page Linux Starter Pack and the 433- sional, due to a minefield of Linux improved to the point where installation
page Getting Started with OpenOffice.org security and permissions and a lack of is easier and quicker than Windows.
3.x (“20 of the Best Free Linux Books,” “wizards.” Most, but not all, network VirtualBox is a great alternative for run-
http://www.linuxlinks.com/article/ cards have Linux drivers. ning Windows natively in a separate Linux
20090405061458383/20oftheBestFree Hardware should be checked for Linux desktop when users require a program that
LinuxBooks-Part1.html). Free textbooks compatibility before purchase (for exam- won’t work under Wine.
are also available (Free Technology ple, at http://www.linuxquestions.org/hcl/ Although the Linux operating system
Academy, http://www.ftacademy.org/ index.php). Linux has made great progress and most programs are free, the main rea-
materials). Instruction manuals for most with Apple’s Common Unix Printer son to adopt Linux is because it is more
Linux commands are easily accessed by System (CUPS) in resolving printer issues, productive, stable, and secure. Switching
typing man <command> on a command but it is not perfect. A partial list of Linux- to Linux solely because it is free is not
line. (Type :qto exit manual pages.) There compatible printers is available at worth the retraining costs. The availabili-
are many Linux magazines, directed http://www.openprinting.org/printers, and ty of feature-rich applications that can be
toward beginner and advanced users, a list of scanners can be found at http:// easily installed and completely unin-
such as Linux Journal (http://www. www.sane-project.org/sane-mfgs.html. stalled if unsuitable, without any thought
linuxjournal.com) and PCLinuxOS Only some of a multifunction printer’s to a purchasing decision, is a great bene-
(http://www.pclinuxos.com). capabilities might be compatible with fit. Linux integrates well into a mixed
Windows skills are transferable to Linux. Linux; thus, careful shopping is essential. Windows network environment, and it is
There are many differences, which con- Linux uses, but does not require, a file also a great stand-alone alternative to
tribute to a difficult adjustment when extension—for example, a file named Windows.
individuals decide to use Linux. The “Guess” could be a text file, a spreadsheet, Users can dabble in Linux using a
strange Linux directory structure, with no an image, or an executable file. For further bootable live CD. Many great Linux pro-
drive letters and a forward-slash (/home) security, an additional Linux permission is grams—for example, LibreOffice, GIMP,
instead of a Windows letter-colon-back- required to make a file executable. This is GNUcash, and most non–Internet Explorer
slash (c:\documents and settings), con- why malicious e-mail attachments or other web browsers—are published in Windows
tributes to the steep learning curve. Upper malware have difficulty overcoming the built- and Mac versions so that different operat-
case is treated differently from lower in security in Linux; even if it does enter the ing systems can be standardized using the
case. In Linux, MyFile.txt and myfile.txt system, it must be written specifically to run same productivity programs. Linux can
represent two different files and can exist in Linux, and then the damage it can inflict give an obsolete computer new life with a
in the same directory. is limited because it cannot get root access. free, modern operating system. CPAs look-
Permissions are central to Linux secu- With few exceptions, all tasks can be ing for an alternative to Windows should
rity, but it can be one of the most frus- completed in Linux, usually with a native consider Linux. q
trating features to learn. Three types of Linux application; if not, users can use a
Linux password-protected users exist: Windows program running with the Wine
root, user, and group. Root is similar to interface, or they can use VirtualBox. Time Jay Starkman, CPA,is a sole practition-
“administrator” in Windows and has and patience will help users overcome the er in Atlanta, Ga., and can be reached at
access to everything. Users only log in learning curve; thus, interested individu- [email protected]. He is the recipient
as root to accomplish a particular task, als should plan on integrating Linux incre- of the AICPA’s 2011 Arthur J. Dixon
such as installing new programs. mentally over time. Memorial Award.
NOVEMBER 2013 / THE CPA JOURNAL 71
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