October 1998 Vol. 186 No.4
Table of Contents
| Home · Online Publications · Journal of Accountancy · Online Issues · October 1998 | |
| October 1998 Vol. 186 No.4 Table of Contents | |
| Publisher's Info Page |  | This symbol identifies articles in the home study CPE program. |
| Articles | ||
| Technology/Business & Industry | Software | |
| The Tao of Intranets Charles Hoffman To say that intranets are Web sites with limited access is to miss the point. They are a way, not a thing. Whether youre a technology expert or a novice, you need to learn to think differently about your companys operations to create a useful intranet. | Sharpen Your Spreadsheet Skills Susan Coomer Galbreath, Jon A. Booker and Bradley C. Adams One of the most powerful tools on your computer is the spreadsheet application. This tutorial reveals some of the lesser-known functions and shortcuts that are available in Excel. Applying these tools will make your work faster and easier. | |
| Auditing | Personal Financial Planning | |
| The Power of Cash Flow Ratios John R. Mills and Jeanne H. Yamamura The cash flow statement can provide a wealth of information for the auditor, but few know how to use it to its full advantage. By applying some simple but powerful ratios, auditors can get a clearer picture of their clients financial situations. Case study: Running a casino is not a game. | Entering the Realm of Investment Services Anita Dennis Investment advisory services can be a dynamic and lucrative addition to a practice, but this niche often is challenging to launch and maintain. Heres an abbreviated list of companies that work with CPAs breaking into the investment strategy business. | |
| Marketing/Practice Management | Tax | |
| Be a Go-To Person Brian M. Falony Find out what it takes to market to a special industry before you start. Having a great deal of knowledge and experience in a niche is helpful, but being an industry championthe one person everyone goes to for help and informationreally brings in the business. | New Gift Tax Considerations Jay A. Soled The Taxpayer Relief Act of 1997 changed many gift tax filing rules. Taxpayers who follow the new rules carefully will curtail the IRSs ability to challenge valuations of gifted property. | |
| The Small Practitioner | The Online Accountant | |
| A Good Hire Is Hard to Find Anita Dennis Staffing is one of the most difficult issues for CPA firms. Three local practitioners describe their efforts to take on the challenge of finding and retaining good people. | A WebTrust Experience Richard J. Koreto There has been a lot of talk about what CPA WebTrust is going to do. But the first company to earn the seal doesnt have to wonder anymore. | |
| News | ||
| Financial Accounting | Professional Issues | |
| AcSEC exposes a statement that would make permanent a temporary deferral of some portions of SOP 97-2, Software Revenue Recognition. | Texas CPAs win in turf battle with lawyers. Is it just a one-time misunderstanding or part of a deeper problem as CPAs expand into new areas? | |
| Auditing | At a Glance: Charts and Graphics | |
| ASB approves SAS on restricting the use of an auditors report, unifying previous guidance. | Turn silicon into gold. | |
| The Internet | Obituary | |
| Smart stops on the Web. | Gerald Polansky, a former AICPA chairman, dies. | |
| By the Numbers | ||
| What benefits are companies offering, and what are they considering for the future? | ||
| Columns | ||
| Checklist of the Month | TrendWatch | |
| How to sell the 401(k) to employees. | Regional salary profile for CFOs and controllers. | |
| Tax Matters | Letters | |
| Clinton signs IRS Restructuring and Reform Act of 1998 into law. AICPA tax executive committee chairman Michael Mares calls for tax simplification. CPA appointed to local IRS advocacy panel. Tax Brief. Business/ Industry: Court denies deduction for routine costs. Tax Brief. Individual: Deductibility of interest paid to a former spouse. Tax Cases: S corporation stock basis adjustments. Deducting compensation paid in property. | 100% testing vs. sampling. Still more about diversity in the profession. Institute condones immorality? The marketplace, change and American Express. | |
| From the Tax Adviser | Legal Scene | |
| New CPA-client privilege. | Firm wins Kansas audit lawsuit. | |
| FYI | The Goods | |
| News, notes and items of interest. | Products and services. | |
