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November 1999 Vol. 188 No. 5 Table of Contents

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Articles

This symbol identifies articles in the home study CPE Program.

Personal Financial Planning
COLLEGE SAVING MADE EASY
Joseph F. Hurley
With tuition costs rising rapidly, parents need to plan in advance to keep up. A growing number of states are offering programs, popularly known as QSTPs or 529 plans, to help families save for their children’s college costs.

Professional Issues
STEERING A COURSE FOR THE FUTURE
Peter D. Fleming
Bob Elliott is taking the helm as AICPA chairman at a time when he says CPAs need to make the right moves—as individuals and as a profession—to ensure they are at the center of the action in the next century.

Insurance/Risk Management
TWO FOR THE MONEY
Russ Banham
Dual-trigger policies can make otherwise difficult-to-insure risks readily insurable by linking them to a second exposure with little correlation to the first.

Risk Management
HEDGING YOUR MEGAWATTS
Alan Gersten
Utility deregulation poses new risks for power-thirsty companies, but a hedging program can offset potentially wild cost swings. What a financial manager should know to keep electricity purchases under control.

Cost Analysis
THE POWER OF CHOICE
Cheryl Coward
Deregulation of the energy industry is here. To pick the best energy management package, companies will have to understand the issues.

Software
BUILDING A DATABASE FROM SCRATCH
David C. Hayes and James E. Hunton
CPAs should consider creating their own databases with the new, user-friendly packages. This Technology Workshop takes you through the process step by step.

Assurance Services
REPORTING ON SYSTEMS RELIABILITY
Efrim Boritz, Erin Mackler and Doug McPhie
A new assurance service comes to market. A SysTrustsm report can benefit both internal and external stakeholders of entities engaged in information-system-based commercial activity as well as those concerned about the reliability of key systems.

Staff Development
SOMEONE TO LOOK UP TO
Cecil Gregg
Mentoring is an age-old practice that’s still one of the best ways to build a staff.

Professional Issues
GIVING BACK: PRO BONO ACCOUNTING SERVICES
William E. Shafer, L. Jane Park and Alice A. Ketchand
Many CPAs who contribute to their communities find that volunteer work can be both personally and professionally rewarding. 

Professional Issues
POB fills two top posts.

Financial Reporting
Special Report: The battle over pooling of interests.

Business/Industry
IMA study on new role of management accountants.

Education
150-hour rule affects exam results.

Obituary
Raymond J. Chambers, financial reporting authority.

FYI
News, notes and items of interest.

The Internet
Smart stops on the Web.

By the Numbers
Safer at work.

Checklist
Tax planning tips for 2000 and beyond.

Tax Matters

From the Tax Adviser
Supporting a parent.

Letters

Inside AICPA

Golden Business Ideas
Practical ideas for improving your business.

©1999 AICPA