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Journal of Accountancy Online
August 1998 Vol. 186 No.2
Table of Contents

Publisher's Info PageThis symbol identifies articles in the home study CPE program.
Articles
Internet/Business and Industry  The Vision Process
Silicon Valley Meets Norwalk
Timothy Louwers, William R. Pasewark and Eric W. Typpo
The Internet is not the province of just technology consultants. It will affect the most traditional and time-honored responsibilities of the accounting professionincluding financial reporting. CPAs who understand how the Internet is transforming this area will be poised to become information leaders as companies move their financial operations online.

A Home On The Web
Anita Dennis
A rundown of the software available to design a firms site.
  A New Way to Sell Financial Planning
Weld Royal
Stephen A. Batman realized the public could benefit from CPAs knowledge, ethics and consultative approach when it came to buying personal financial planning vehicles. Despite prohibitive state regulations and a suspicious reaction from much of the profession, but fueled by a belief that what he was doing would work and was right, he launched 1st Global Partners to train CPAs to do just that.
The Online Accountant  Tax
A Network For The World
Richard J. Koreto
Learn the ins and outs of Usenet newsgroups, a series of free online discussion forums. The newsgroupsextensive and democraticare powerful educational and networking tools.
  Roth IRA Planning
Gary R. Stout and Robert L. Barker
As Roth IRAs become more familiar, its time for CPAs and their clients to consider the available options and make some important decisions on how to best use them in the future.
Not-for-Profit  Technology
How To Report A Joint Activity
Gregory B. Capin and Joel Tanenbaum
The AICPA has issued SOP 98-2, Accounting for Costs of Activities of Not-for-Profit Organizations and State and Local Governmental Entities That Include Fund Raising. Its goal is to clarify and revise previous pronouncements that were unclear and applied inconsistently and to provide guidance that results in more meaningful reporting.
  Software To Get You Organized
Benson Wier and James E. Hunton
Special software, called PIMsfor personal information managersnot only keeps track of all the information in your Rolodex but also serves as a calendar, contact manager and reminder and performs a host of other chores. This article helps you select the PIM that can do all these jobs for you.
News
Washington Update  Personal Financial Planning
Lynn Turner, with experience in government, education, public practice and business and industry, is the new SEC chief accountant.   Special Report: A comprehensive survey reveals Americans financial planning attitudes and practices, and three CPA financial planners point out the opportunities.
The Internet  By The Numbers
Smart stops on the Web.   Are firms really plugged in?
Auditing  Professional Issues
In an interpretation, the ASB addresses the Year 2000 issue and an entitys ability to continue as a going concern.

The ASB rescinds SAS no. 21 and issues an interpretation to apply to entities already using FASB Statement no. 131.

  The special committee on accreditation of specialization issues a report, which calls for new ventures in accreditation.

Business/Industry article wins Lawler award.

Buisness/industry again proves popular

The ISB issues an invitation to comment on a proposal to require auditors to affirm their independence.

Former SEC Chief Accountant John C. (Sandy) Burton and late educator Thomas Junior Burns enter the Hall of Fame.

At a Glance:
Charts and Graphics
 
T.G.I.T.
Grads choose steak over sizzle.
Mind your mentor.
Cigarette excise taxes.
   
Columns
Tax Matters  Checklist of the Month
Tax Brief. Business/Industry: New pension plan self-correction programs.

Tax Brief. Individual: Unsecured note makes gain disappear.

Line items.

Tax Brief. Individual: Casualty-and-theft loss carrybacks.

Tax Brief. Individual: 1998 luxury auto depreciation limits.

Tax Case: Sale of residence by bankruptcy estate.

Tax Case: Valuing closely held stock.

  Design a better Web site.
  TrendWatch
  Where the good jobs arethe niches and locations.
  From the Tax Adviser
  Fixing late S elections.
  FYI
  Short takes, notes and items of interest.

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