March 1998 Vol. 185 No.3
Table of Contents
| Home · Online Publications · Journal of Accountancy · Online Issues · March 1998 | |
| March 1998 Vol. 185 No.3 Table of Contents | |
| Publisher's Info Page |  | This symbol identifies articles in the home study CPE program. |
| Articles | ||
| Tax | The Vision Process | |
| Making College More Affordable Jeffrey J. Bryant CPAs and their clients will need to plan carefully to take maximum advantage of the often complex education tax incentivestax credits, savings programs, penalty abatements and deductionsincluded in the Taxpayer Relief Act of 1997. | Grown From the Soil of Hard Necessity Catherine L. Carlozzi Some 3,000 rank-and-file CPAs contributed input through Future Forums, professionally facilitated one-day visioning sessions held throughout the United States last fall under the aegis of the state CPA societies. The Journal talked with five forum participants to get a feel for the grass-roots reaction to the Vision Process. | |
| Technology | Business and Industry | |
| Guide to Accounting Software Harley M. Courtney, Cheryl L. Prachyl and TerryAnn Glandon Accounting software is the principal professional tool of many CPAs. But how well do the products on the market do the job? How effective are their posting methods? And how effective are their audit trailsso errors can be found? This article examines several of the key features of nine leading mid-price-range Windows-based accounting software packages and reports how well they work. | The Business of Barter Phyllis Malitz Barter is an increasingly popular way to do business, especially since it provides a bonus for both sides involved in the transaction. Used correctly, it has both financial and marketing benefits. Barter is a technique CPAs should know about so they can advise employers and clients. | |
| For the Practicing Auditor | The Financial Manager | |
| Talking With the Auditor Kim M. Gibson and James S. Gerson SAS no. 85, Management Representations, supersedes SAS no. 19, Client Representations, with new guidance. There are a few new bells and whistles, including many helpful examples. SAS no. 85 also discusses when and how to tailor representation letters. | On the Wave of a New Industry Anita Dennis Small companies are clamoring for help with employment issues. One CPAs company has experienced rapid growth by helping solve their problems. | |
| The Small Practitioner | ||
| An International Accent Anita Dennis Latin American businesses and CPA firms are eager for the knowledge and experience of U.S. practitioners. One California firm has become proficient in the language of the Latin market. | ||
| News | ||
| Washington Update | By the Numbers | |
| SEC urges year 2000 disclosure. | Flexible benefits. | |
| Government Accounting | International | |
| Boost for performance reporting. | Revised ethics on confidentiality and low balling. | |
| Professional Issues | At a Glance: Charts and Graphics | |
| New agent in no. 3 spot at FBI is a CPA. | Working to live. | |
| The Internet | Business/Industry | |
| Smart stops on the Web. | Internal-use software SOP finalized. | |
| Auditing/Attestation | Special Report | |
| ASB approves new statement on managements discussion and analysis. | The 15th World Congress of Accountants. | |
| Banking | ||
| Internet caveats. | ||
| Columns | ||
| Checklist of the Month | From the Tax Adviser | |
| Sizing up your companys 401(k) plan. | Employer-provided employee meals. | |
| Investment Outlook | Marketing Clinic | |
| With superior liquidity and stable returns, REITs may deserve a second look from some investors. | You have to build good rapport with your clients if you want them to come back. Heres how. | |
| Tax Matters | The Online Accountant | |
| GAO says IRS needs more financial status audit guidance. 1998 guidelines for understatements. Tax Brief. Individual: A new preparers penalty. Tax Brief. Business/industry: Internal-use software and the research credit. |  One CPA has applied traditional auditing and accounting skills to a state-of-the-art Web service: electronic commerce. | |
| TrendWatch | The Goods | |
| Investing in Asia. | Products and services. | |
| Letters | FYI | |
| Plain speaking on plain paper. | News, notes and items of interest. | |
