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Journal of Accountancy Online
June 1997 Vol. 183 No.6
Table of Contents

Publisher's Info PageThis symbol identifies articles in the home study CPE program.
ARTICLES
Corporate Tax  Technology
The New And Improved S Corporation
David S. Gibson

The Small Business Job Protection Act included numerous changes to the rules governing the use of S corporations. These revisions make it easier for those businesses to operate and for owners to transfer their interests.

  Buyers' Guide: Sizing Up Office Suites
Wayne Schulz

Office suites are teamed-up software products—typically a word processor, spreadsheet, database and presentation application—that are sold as a single product. The applications are designed to work together, sharing computer resources, and to effortlessly import and export data from any other application on the team. This article describes the latest versions of the leading office suites—from Corel, Lotus and Microsoft.

How To Find It On The Net
Wayne E. Harding

Finding information on the Internet can be a slow, tedious affair. However, the Net has search tools that can speed the operation; they're free and don't need special downloading to get them up and running. Learn which search tools are best for different jobs.

Employment 
Worker Classification: How Do You Spell Relief?
Tina Steward Quinn and Stanley G. Fendley

The issue of worker classification—employee or independent contractor—refuses to be ignored. Two new proposals bring renewed hope for relief.

 
Assurance Services  The Small Practitioner
Are You Ready For New Assurance Services?
Robert K. Elliott and Don M. Pallais

The introduction of new assurance services could create opportunities for the CPA profession that are larger than anyone imagined. The AICPA special committee on assurance services has already developed business plans for six services and explored more than 200 others. This is the first article in a four-part series.

  Taking An Insurer Into The Future
Anita Dennis

A CPA who switched from public accounting to industry finds himself at the center of the company's efforts to expand internationally and to keep pace with new technology.

Practice Management  The Financial Manager
Monitoring A Small Firm
Ronald Paul Foltz

In many small firms, to comply with AICPA practice monitoring requirements individuals have to review their own performance. This article provides some examples of ways they can effectively apply specific procedures.

  Spanning The Globe
Anita Dennis

Personal service and low overhead enable one small firm to perform engagements for a multinational clientele.

NEWS
Washington Update  Business/Industry
   SEC adopts new audit requirements.
  • SEC highlights resources for small companies.
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  • Roundtables reveal how male and female CPAs view work experiences in public accounting vs. business and industry.
  • Wall Street lures CPAs from Big Six.
  • Financial Accounting  At a Glance: Charts and Graphics
  • The FASB approves a compromise plan on comprehensive income.
  • AcSEC proposes expensing start-up costs in ED.
  • Long-time FASB staff member JT Ball retires.
  • Deposit accounting ED from AcSEC to apply to all entities.
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  • Won't you be my neighbor?
  • CFOs rate CPA designation.
  • Where are 401(k) investments going?
  • Se habla Espaol en su compaia?
  • Preparing for the preparers.
  • Audits by location.
  • By the Numbers  International
  • More women at the top of businesses around the world.
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  • New survey on derivatives and accounting standards.
  • IFAC proposes ethics upgrade.
  • Government Accounting  Clarification
  • The GASB issues proposal on the accounting and financial reporting of nonexchange transactions.
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  • Further explanation on "Litigation Services: Standards and Ethics."
  • Professional Issues  The Internet
  • American Express and Texas reach a conclusion but not a resolution.
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  • Smart stops on the Web.
  • COLUMNS
    Checklist of the Month  The Business Traveler
  • How to protect your laptop from theft.
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  • Tips on trimming the travel budget and what to do if you get sick on the road.
  • Tax Matters  Tax Briefs
       New bill would freeze Internet taxation.
       CBO issues policy options on balancing the budget.
  • Treasury has its own solutions to IRS problems.
  • International: Making tax info easier to get.
  • Tax Files: Short takes, notes and items of interest.
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  • Business/Industry: Electronic records storage.
  • Line Items: Short takes, notes and items of interest.
  • Corporate: Why publicly traded partnerships should buy back stock.
  • From the Tax Adviser  Trend Watch
  • Practicing before the IRS.
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  • Banking: Preparing for the future.
  • The Online Accountant  FYI
  • A midsize firm combines concise writing with the Web's organizational abilities to create a useful marketing tool.
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  • Short takes, notes and items of interest.
  • Ethics  Index
  • Test your knowledge of professional ethics in the area of other responsibilities and practices.
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  • Six-month index:

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