Index Carcello, Joseph V. Harkleroad, Lee E. Does the New Audit Report Improve Final Order Issued by Federal Trade Communication with Investors? Commission. (AAU) Volume 50 (5 issues) May- June, p. 32. Jan-Feb/Mar-Apr, p. 45. Jan-Feb/Mar-Apr 1991 to Nov-Dec 1991 Cashell, James D. Hayes, Robert D. The Impact of Time Pressure on Some Practical Writing Hints for CPAs. AAU Accounting & Auditing Update Auditors’ Performance. Sept-Oct, p. 17. APP Administration of a Professional Practice Jan-Feb/Mar-Apr, p. 27. Hermanson, Roger H. The CPA in Industry Collett, Iris Weil Does the New Audit Report Improve Computers in Practice A review of Accosting the Golden Communication with Investors? Federal Tax Topics Spire. (RP) Jan-Feb/Mar-Apr, p. 57. May-June, p. 32. Governmental Services Crum, Robert P. Hereth, Russell H. Management Consulting Services Farmers as Financial Planning Clients. Federal Adjusted Gross Income: A Personal Financial Planning Jan-Feb/Mar-Apr, p. 22. Critical Computation for Ohio Income Quality Control Dantonio, Frank L. Taxes. (SLT) Jan-Feb/Mar-Apr, p. 59. State and Local Tax Issues The Coming Trend—Sales Tax on Hicks, Jr., James O. Recent Publications Services: Feasibility and Problems in Structured Techniques: Systems Compliance. (SLT) July-Aug, p. 48. Productivity Aids Useful to the Authors Dodson, Nita J. Accountant. (CP) May-June, p. 41. Aburdene, Patricia Who is Tomorrow’s CPA? Hiemstra, Kathleen M. A review of Megatrends 2000. (RP) Sept-Oct, p. 9. How May We Address the Jan-Feb/Mar-Apr, p. 57. Dyer, Jack L. Communications Dilemma? (CI) Accountants for the Public Interest The New Bank Confirmation Form May-June, p. 43. A review of What a Difference and Process. (AAU) May-June, p. 38. Hollman, Kenneth W. Non-profits Make: A Guide to Dryer, Michele Some Practical Writing Hints for CPAs. Accounting Procedures. (RP) The Office-in-Home Deduction: Sept-Oct, p. 17. July-Aug, p. 47. The Impact of Recent Court Decisions. Jaffee, Thomas J. Anderson, Tracey Allen May-June, p. 28. Reclassification of Independent Tax Practitioner Malpractice Litiga- Duncan, Paul H. Contractors as Employees. (FTT) tion: Exposure and Risk Management. Does the New Audit Report Improve Sept-Oct, p. 46. Sept-Oct, p. 30. Communication with Investors? Jerris, Scott I. Atherton, Dale Rafal May- June, p. 32. Earnings Per Share Reporting: Quality and Peer Review: An Update. Edwards, Bert T. A Criticism, Evaluation and Recom- (QC) Sept-Oct, p. 49. 1991 Public Sector GAAP/GAAS mendation. (AAU) July-Aug, p. 40. Baker, Ronald F. Update. (GS) Nov-Dec, p. 40. Jones, Daniel T. Final Regs Issued for Like-Kind Ellert, Robert A review of The Machine that Changed Exchanges. (FTT) July-Aug, p. 42. Appeal or Not to Appeal. (FTT) the World. (RP) July-Aug, p. 46. Biada, Peter July-Aug, p. 43. Kalinovich, James M. A review of Poor Richard’s Legacy. Foss, Helga B. Farmers as Financial Planning Clients. (RP) Jan-Feb/Mar-Apr, p. 58. The Office-in-Home Deduction: Jan-Feb/Mar-Apr, p. 22. Bigelow, III, Bayard The Impact of Recent Court Decisions. Kitchen, Mable W. Surviving in the Liability Jungle. May-June, p. 28. Personal Service Corporations, an IRS July-Aug, p. 8. Frauenthal, Lewis B. Audit Issue. (FTT) Nov-Dec, p. 38. Blackwell, III, J. Lloyd Fighting Back Against Small-Firm Kline, Michael E. Lessons from the Recent CPA Profes- Discrimination. (AAU) CPAs as Litigation Specialists. sional Liability Insurance Crisis. Jan-Feb/Mar-Apr, p. 47. July-Aug, p. 23. Jan-Feb/Mar-Apr, p. 18. Gillespie, James W. Knisely, Douglas C. Burnaby, Priscilla A. IRS Clarifies Deduction Rules for Daily The Retirement Expectation Gap. Quality Review—Observations of a Transportation Expenses. (FTT) (PFP) July-Aug, p. 44. Team Captain. (QC) May- June, p. 45. Koppenhafer, Daniel V. Jan-Feb/Mar-Apr, p. 54. S Corporation One-Class-of-Stock Rules Current Nexus Developments: States Burrows, Ronnie J. Eased. (FTT) Nov-Dec, p. 38. and Municipalities Aggressively Impairment of Assets: A Look Toward Godwin, Larry Asserting Tax Jurisdiction Over The Future. (AAU) Nov-Dec, p. 36. AICPA Seeks to Modify the Confirm- Businesses. Sept-Oct, p. 23. Burt, II, Charles J. ation Process. (AAU) Sept-Oct, p. 36. Larkin, Joseph M. The Ohio Resident Income Tax Credit Goertz, Ruth How New Hires Choose Among After Brachman. (SLT) Reporting Cash Payments of Over CPA Firms. Nov-Dec, p. 23. Jan-Feb/Mar-Apr, p. 60. $10,000. (FTT) Sept-Oct, p. 47. Lea, Kenneth R. Callahan, Thomas J. Green, Brian P. Tax Savings from Flexible Spending Claims Court Sides with IRS in Going Concern Evaluations of Non- Arrangements with Salary Reduc- Recent Employment Tax Case. (FTT) profit Organizations. July-Aug, p. 32. tion Agreements. July-Aug, p. 15. May-June, p. 46. 54 / THE Oun1I0 CPA JOURNAL Index Carcello, Joseph V. Harkleroad, Lee E. Does the New Audit Report Improve Final Order Issued by Federal Trade Communication with Investors? Commission. (AAU) Volume 50 (5 issues) May- June, p. 32. Jan-Feb/Mar-Apr, p. 45. Jan-Feb/Mar-Apr 1991 to Nov-Dec 1991 Cashell, James D. Hayes, Robert D. The Impact of Time Pressure on Some Practical Writing Hints for CPAs. AAU Accounting & Auditing Update Auditors’ Performance. Sept-Oct, p. 17. APP Administration of a Professional Practice Jan-Feb/Mar-Apr, p. 27. Hermanson, Roger H. The CPA in Industry Collett, Iris Weil Does the New Audit Report Improve Computers in Practice A review of Accosting the Golden Communication with Investors? Federal Tax Topics Spire. (RP) Jan-Feb/Mar-Apr, p. 57. May-June, p. 32. Governmental Services Crum, Robert P. Hereth, Russell H. Management Consulting Services Farmers as Financial Planning Clients. Federal Adjusted Gross Income: A Personal Financial Planning Jan-Feb/Mar-Apr, p. 22. Critical Computation for Ohio Income Quality Control Dantonio, Frank L. Taxes. (SLT) Jan-Feb/Mar-Apr, p. 59. State and Local Tax Issues The Coming Trend—Sales Tax on Hicks, Jr., James O. Recent Publications Services: Feasibility and Problems in Structured Techniques: Systems Compliance. (SLT) July-Aug, p. 48. Productivity Aids Useful to the Authors Dodson, Nita J. Accountant. (CP) May-June, p. 41. Aburdene, Patricia Who is Tomorrow’s CPA? Hiemstra, Kathleen M. A review of Megatrends 2000. (RP) Sept-Oct, p. 9. How May We Address the Jan-Feb/Mar-Apr, p. 57. Dyer, Jack L. Communications Dilemma? (CI) Accountants for the Public Interest The New Bank Confirmation Form May-June, p. 43. A review of What a Difference and Process. (AAU) May-June, p. 38. Hollman, Kenneth W. Non-profits Make: A Guide to Dryer, Michele Some Practical Writing Hints for CPAs. Accounting Procedures. (RP) The Office-in-Home Deduction: Sept-Oct, p. 17. July-Aug, p. 47. The Impact of Recent Court Decisions. Jaffee, Thomas J. Anderson, Tracey Allen May-June, p. 28. Reclassification of Independent Tax Practitioner Malpractice Litiga- Duncan, Paul H. Contractors as Employees. (FTT) tion: Exposure and Risk Management. Does the New Audit Report Improve Sept-Oct, p. 46. Sept-Oct, p. 30. Communication with Investors? Jerris, Scott I. Atherton, Dale Rafal May- June, p. 32. Earnings Per Share Reporting: Quality and Peer Review: An Update. Edwards, Bert T. A Criticism, Evaluation and Recom- (QC) Sept-Oct, p. 49. 1991 Public Sector GAAP/GAAS mendation. (AAU) July-Aug, p. 40. Baker, Ronald F. Update. (GS) Nov-Dec, p. 40. Jones, Daniel T. Final Regs Issued for Like-Kind Ellert, Robert A review of The Machine that Changed Exchanges. (FTT) July-Aug, p. 42. Appeal or Not to Appeal. (FTT) the World. (RP) July-Aug, p. 46. Biada, Peter July-Aug, p. 43. Kalinovich, James M. A review of Poor Richard’s Legacy. Foss, Helga B. Farmers as Financial Planning Clients. (RP) Jan-Feb/Mar-Apr, p. 58. The Office-in-Home Deduction: Jan-Feb/Mar-Apr, p. 22. Bigelow, III, Bayard The Impact of Recent Court Decisions. Kitchen, Mable W. Surviving in the Liability Jungle. May-June, p. 28. Personal Service Corporations, an IRS July-Aug, p. 8. Frauenthal, Lewis B. Audit Issue. (FTT) Nov-Dec, p. 38. Blackwell, III, J. Lloyd Fighting Back Against Small-Firm Kline, Michael E. Lessons from the Recent CPA Profes- Discrimination. (AAU) CPAs as Litigation Specialists. sional Liability Insurance Crisis. Jan-Feb/Mar-Apr, p. 47. July-Aug, p. 23. Jan-Feb/Mar-Apr, p. 18. Gillespie, James W. Knisely, Douglas C. Burnaby, Priscilla A. IRS Clarifies Deduction Rules for Daily The Retirement Expectation Gap. Quality Review—Observations of a Transportation Expenses. (FTT) (PFP) July-Aug, p. 44. Team Captain. (QC) May- June, p. 45. Koppenhafer, Daniel V. Jan-Feb/Mar-Apr, p. 54. S Corporation One-Class-of-Stock Rules Current Nexus Developments: States Burrows, Ronnie J. Eased. (FTT) Nov-Dec, p. 38. and Municipalities Aggressively Impairment of Assets: A Look Toward Godwin, Larry Asserting Tax Jurisdiction Over The Future. (AAU) Nov-Dec, p. 36. AICPA Seeks to Modify the Confirm- Businesses. Sept-Oct, p. 23. Burt, II, Charles J. ation Process. (AAU) Sept-Oct, p. 36. Larkin, Joseph M. The Ohio Resident Income Tax Credit Goertz, Ruth How New Hires Choose Among After Brachman. (SLT) Reporting Cash Payments of Over CPA Firms. Nov-Dec, p. 23. Jan-Feb/Mar-Apr, p. 60. $10,000. (FTT) Sept-Oct, p. 47. Lea, Kenneth R. Callahan, Thomas J. Green, Brian P. Tax Savings from Flexible Spending Claims Court Sides with IRS in Going Concern Evaluations of Non- Arrangements with Salary Reduc- Recent Employment Tax Case. (FTT) profit Organizations. July-Aug, p. 32. tion Agreements. July-Aug, p. 15. May-June, p. 46. 54 / THE Oun1I0 CPA JOURNAL Loyland, Mary O. Saftner, Donald V. Feature Articles (by subject) Lessons from the Recent CPA Profes- Structured Techniques: Systems 1990 Ohio Salary, Supply and Demand sional Liability Insurance Crisis. Productivity Aids Useful to the Study of Accounting Graduates Jan-Feb/Mar-Apr, p. 18. Accountant. (CP) May-June, p. 41. Jan-Feb/Mar-Apr, p. 13 Maclver, Brian Schweihs, Robert P. Donald F. Pabst and John C. Talbott Quality Review—Observations of Valuation Aspects of Buy/Sell Agree CPAs as Litigation Specialists a Team Captain. (QC) ments Subsequent to the Repeal of Sec- July-Aug, p. 23 Jan-Feb/Mar-Apr, p. 54. tion 2036(c). Jan-Feb/Mar-Apr, p. 38. Michael E. Kline Madison, Roland L. Schmidt, Jacqueline J. Current Nexus Developments: States and How May We Address the Communica How May We Address the Communica Municipalities Aggressively Asserting Tax tions Dilemma? (CI) May-June, p. 43. tions Dilemma? (CP) May-June, p. 41. Jurisdiction Over Businesses Marquette, R. Penny Sen, Tarun K. Sept-Oct, p. 23 Going Concern Evaluations of Non- Structured Techniques: Systems Pro Daniel V. Koppenhafer and profit Organizations. July-Aug, p. 32. ductivity Aids Useful to the Account- John T. Weller Maupin, Rebekah Joy ant. (CP) May-June, p. 41. Does the New Audit Report Improve Why Are There So Few Women CPA Sroka, Ruth Ann Communication with Investors? Partners? Nov-Dec, p. 17. When Balls and Dolls are Expenses. May-June, p. 32 Mullen, Louis E. (FTT) Sept-Oct, p. 47. Joseph V. Carcello, Paul H. Duncan and Tax Savings from Flexible Spending Stevens, Mark Roger H. Hermanson Arrangements with Salary Reduction A review of The Big Six. (RP) Farmers as Financial Planning Clients Agreements. July-Aug, p. 15. July-Aug, p. 46. Jan-Feb/Mar-Apr, p. 22 Naisbitt, John Sweeterman, Shellie L. Robert P. Crum, James M. Kalinovich Areview of Megatrends 2000. (RP) OSCPA Tax Practice Meeting with IRS and Lynn M. Pringle Jan-Feb/Mar-Apr, p. 57. Officials. (FTT) Jan-Feb/Mar-Apr, Going Concern Evaluations of Nonprofit Owen, Elaine G. p. 49. Organizations Profession on the Move: Toward Szcezesny, Susan M. July-Aug, p. 32 150-hour Education. Integration of Retirement Plans. (FTT) Brian P. Green and R. Penny Marquette Jan-Feb/Mar-Apr, p. 6. May-June, p. 46. How New Hires Choose Among CPA Firms To Be or Not To Be: Commissions and Talbott, John C. Nov-Dec, p. 23 Contingent Fees in Ohio. 1990 Ohio Salary, Supply and Demand Joseph M. Larkin May-June, p. 7. Study of Accounting Graduates. Jan- Lessons from the Recent CPA Professional Women in Accounting. Nov-Dec, p. 10. Feb/Mar-Apr, p. 13. Liability Insurance Crisis Pabst, Donald F. Federal Adjusted Gross Income: A Jan-Feb/Mar-Apr, p. 18 1990 Ohio Salary, Supply and Demand Critical Computation for Ohio Income J. Lloyd Blackwell, III and Study of Accounting Graduates. Jan- Taxes. (SLT) Jan-Feb/Mar-Apr, p. 59. Mary O. Loyland Feb/Mar-Apr, p. 13. Thomas, Paula B. Profession on the Move: Pearson, Michael A. Some Practical Writing Hints for CPAs. Toward 150-hour Education The Professional Ethics Committee: Sept-Oct, p. 17. Jan-Feb/Mar-Apr, p. 6 Protecting the Public Interest. VanAlst, Lucinda Elaine G. Owen May-June, p. 17. The Office-in-Home Deduction: Some Practical Writing Hints for CPAs Petras, James S. The Impact of Recent Court Decisions. Sept-Oct, p. 17 Is There a Network in Your Future? May-June, p. 28. Robert D. Hayes, Kenneth W. Hollman (AAV) Sept-Oct, p. 42. Travel Expenses: New Interpretation and Paula B. Thomas Portik, Stephen W. for Two-Business Taxpayers. Surviving in the Liability Jungle The Accountant’s Role in Systems De- Nov-Dec, p. 31. July-Aug, p. 8 velopment: Functional Design Phase. Waggoner, Jeri B. Bayard Bigelow, III (MCS) Jan-Feb/Mar-Apr, p. 52. The Impact of Time Pressure on Tax Practitioner Malpractice Litigation: The Accountant’s Role in Systems Auditors’ Performance. Exposure and Risk Management Development. (MCS) Nov-Dec, p. 45. Jan-Feb/Mar-Apr, p. 27. Sept-Oct, p. 30 Price, J. Clarke Welch, James Tracey Allen Anderson Who is Tomorrow’s CPA? Quality Review—Observations of a Tax Savings from Flexible Spending Sept-Oct, p. 9. Team Captain. (QC) Jan-Feb/Mar-Apr, Arrangements with Salary Reduction Pringle, Lynn M. p. 54. Agreements Farmers as Financial Planning Clients. Weller, John T. July-Aug, p. 15 Jan-Feb/Mar-Apr, p. 22. Current Nexus Developments: States Kenneth R. Lea and Louis E. Mullen Reilly, Robert F. and Municipalities Aggressively The Impact of Time Pressure on Auditors’ Valuation Aspects of Buy/Sell Agree Asserting Tax Jurisdiction Over Performance ments Subsequent to the Repeal of Sec Business. Sept-Oct, p. 23. Jan-Feb/Mar-Apr, p. 27 tion 2036(c). Jan-Feb/Mar-Apr, p. 38. Womack, James P. James D. Cashell and Jeri B. Waggoner Roos, Daniel A review of The Machine that Changed A review of The Machine that Changed the World. (RP) July-Aug, p. 46. the World. (RP) July-Aug, p. 46. FEBRUARY 1992 / 55 The Office-in- Home Deduction: The Impact Is There a Network in Your Future? Management Consulting Services of Recent Court Decisions Sept-Oct, p. 42 The Accountant’s Role in Systems May-June, p. 28 James S. Petras Development: Functional Design Phase Michele Dryer, Helga B. Foss and Computers in Practice Jan-Feb/Mar-Apr, p. 52 Lucinda VanAlst Structured Techniques: Systems Produc- Stephen W. Portik The Professional Ethics Committee: Pro- tivity Aids Useful to the Accountant The Accountant’s Role in Systems Devel- tecting the Public Interest May-June, p. 41 opment (Second part) May-June, p. 17 Donald V. Saftner, James O. Hicks, Jr. Nov-Dec, p. 45 Michael A. Pearson and Tarun K. Sen Stephen W. Portik To Be or Not To Be Commissions and The CPA in Industry Personal Financial Planning Contingent Fees in Ohio How May We Address the Communica- The Retirement Expectation Gap May-June, p. 7 tions Dilemma? July-Aug, p. 44 Elaine G. Owen May-June, p. 43 Douglas C. Knisely Travel Expenses: New Interpretation for Ronald L. Madison, Jacqueline J. Quality Control Two-Business Taxpayers Schmidt and Kathleen M. Hiemstra Quality Review—Observations of a Team Nov-Dec, p. 31 Federal Tax Topics Captain Lucinda VanAlst Appeal or Not to Appeal Jan-Feb/Mar-Apr, p. 54 Valuation Aspects of Buy/Sell Agreements July-Aug, p. 43 Priscilla A. Burnaby, Brian Maclver Subsequent to the Repeal of Section Robert Ellert and James Welch 2036(c) Claims Court Sides with IRS in Recent Quality and Peer Review: An Update Jan-Feb/Mar-Apr, p. 38 Employment Tax Case Sept-Oct, p. 49 Robert F. Reilly and Robert P. Schweihs May-June, p. 46 Dale Rafal Atherton Who is Tomorrow’s CPA? Thomas J. Callahan Recent Publications Sept-Oct, p. 9 Final Regs Issued for Like-Kind Exchanges Nita J. Dodson and J. Clarke Price July-Aug, p. 42 A review of Accosting the Golden Spire Jan-Feb/Mar-Apr, p. 57 Why Are There So Few Women CPA Ronald F. Baker Iris Weil Collett Partners? Integration of Retirement Plans A review of Megatrends 2000 Nov-Dec, p. 17 May-June, p. 46 Jan-Feb/Mar-Apr, p. 57 Rebekah Joy Maupin Susan M. Szczesny Women in Accounting IRS Clarifies Deduction Rules for Daily John Naisbitt and Patricia Aburdene Nov-Dec, p. 10 Transportation Expenses A review of Poor Richard’s Legacy Elaine G. Owen May-June, p. 45 Jan-Feb/Mar-Apr, p. 58 Peter Biada James W. Gillespie Departments A review of The Big Six OSCPA Tax Practice Meeting with IRS July-Aug, p. 46 Accounting & Auditing Update Officials Mark Stevens AICPA Seeks to Modify the Confirmation Jan-Feb/Mar-Apr, p. 49 A review of The Machine that Changed Process Shellie L. Sweeterman the World Sept-Oct, p. 36 Personal Service Corporations, and IRS July-Aug, p. 46 Larry Godwin Audit Issue James P. Womack, Daniel T. Jones and Earnings Per Share Reporting: A Criti- Nov-Dec, p. 38 Daniel Roos cism, Evaluation and Recommendation Mable W. Kitchen A review of What a Difference Nonprofits July-Aug, p. 40 Reclassification of Independent Contrac- Make: A Guide to Accounting Procedures Scott I. Jerris tors as Employees July-Aug, p. 47 Final Order Issued by Federal Trade Sept-Oct, p. 46 Accountants for the Public Interest Commission Thomas J. Jaffee Jan-Feb/Mar-Apr, p. 45 Reporting Cash Payments of Over $10,000 State & Local Tax Issues Lee E. Harkleroad Sept-Oct, p. 47 Federal Adjusted Gross Income: A Critical Impairment of Assets: A Look Toward The Ruth Goertz Computation for Ohio Income Taxes Future S Corporation One-Class-of-Stock Rules Jan-Feb/Mar-Apr, p. 59 Nov-Dec, p. 36 Eased Russell H. Hereth and John C. Talbott Ronnie J. Burrows Nov-Dec, p. 38 The Coming Trend—Sales Tax on The New Bank Confirmation Form and James W. Gillespie Services: Feasibility and Problems in Process When Balls and Dolls are Expenses Compliance May-June, p. 38 Sept-Oct, p. 47 July-Aug, p. 48 Jack L. Dyer Ruth Ann Sroka Frank L. Dantonio The Ohio Resident Income Tax Credit Administration of a Professional Governmental Services After Brachman Practice 1991 Public Sector GAAP/GAAS Update Jan-Feb/Mar-Apr, p. 60 Fighting Back Against Small-Firm Nov-Dec, p. 40 Charles J. Burt, II Discrimination Bert T. Edwards Jan-Feb/Mar-Apr, p. 47 Lewis B. Frauenthal 56 / THE OHIO CPA JOURNAL eee