Articles from Journal of Accountancy (October 1, 2004)

Title	Author	Type	Words
A beneficial place: www.ebri.org.			63
A decent proposal: www.captureplanning.com.			82
An expensive mailing list.			42
Basis legal concepts: beware insufficient knowledge of the law.	Wells, Joseph T.		1645
Brush up on business strategies: www.optimizemag.com.			53
Calculators aplenty: www.completetax.com.			57
Capturing the potential: how CPA firms are building successful financial services practices.	Roush, Jeffrey A.		6541
Collecting attorney fees from the IRS.	Schnee, Edward J.		626
Correction.		Correction Notice	41
Deemed substantiation of business travel expenses.	Reichert, Charles J.		728
E-filing help: www.autetax.com.			59
E-filing is here to stay.			43
Exposure drafts outstanding.			1559
FASAB's sponsors--John W. Snow, Treasury secretary; Joshua B. Bolton, Office of Management and Budget director; and David M. Walker, U.S. comptroller general.			48
Find it fast: www.melissadata.com.			46
Fine-tune your costing function.			495
For fraud busters: www.dartmouth.edu/~msimmons.			61
For gift tax returns: www.709accountant.com.			68
Get the raise you deserve: a step-by-step guide to negotiating the right pay package.	Dennis, Anita		3983
How to apply joint estimated tax payments when filing separately: a straightforward answer to a thorny question.	Laffie, Lesli S.		562
IASB proposal would revamp certain disclosures.			160
Institute issues ethics ED and more Q&As.			403
Internal Controls: Design and Documentation.		Advertisement	64
Is email taking over your life? The 4-step plan for regaining control, getting more done and making more money.	Watkins, Kelly	Advertisement	394
Let Uncle Sam do your banking.			23
Links for professionals: www.taxsites.com.			70
Make better use of older workers.	Zarowin, Stanley		128
Make the most of buy-sell agreements: these complex contracts solve many problems.	Hoekstra, Chad		3753
More caught, but fewer punished.			49
More income, less tax.			18
Official releases: GASB no. 45 ... ethics interpretation.			24300
Overcome embarrassment.	Zarowin, Stanley		242
Philip T. Calder, CPA, retired as GAO representative on the Federal Accounting Standards Advisory Board (FASAB).			38
Review Engagements--New and Expanded Guidance on Analytical Procedures, Inquiries, and Other Procedures.	Madray, J. Russell	Advertisement	75
Section 404 compliance in the annual report: assessing control deficiencies now is a documented process required of management.	Ramos, Michael		3079
So you want to be an expert witness: hone your skills to increase your success on the witness stand.	Russell, Keith A.		3722
Substantial compliance no substitute for filing election.	Quinn, Tina		1246
Tax planning for servants of God: unique tax rules apply to members of the clergy.	Seifert, Deborah L.		3452
Technology Q&A.	Zarowin, Stanley		2226
The age of the e-solicitor.			41
The AICPA staff issued two technical practice aids (TPAs) (www.aicpa.org/members/div/acctstd/general/recent_tpas.asp) on the applicability of FASB Interpretation no. 45.			72
The federal financial institutions regulatory agencies--the Federal Reserve System, the Federal Deposit Insurance Corp., the National Credit Union Administration, the Office of the Comptroller of the Currency and the Office of Thrift Supervision--issued Bank Secrecy Act procedures.			98
The General Accounting Office on July 7, 2004 changed its name to the Government Accountability Office in accordance with the GAO Human Capital Reform Act of 2004.			43
The Governmental Accounting Standards Board (GASB) issued Statement no. 45.			144
The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants issued an exposure draft.			108
The Public Company Accounting Oversight Board (PCAOB) named Richard D. Clark, CPA, director of the office of financial analysis and risk assessment, which will collect, assimilate and analyze risk assessment and other information for the board.			59
To stave off double-digit increases in the cost of employee health plans, small and midsize companies cut benefits in 2003.			117
Upcoming AICPA Conferences.		Advertisement	25
Upcoming AICPA Webcasts.		Advertisement	72
Users size up tax software: product ratings gain, but vendor support slips.	Zarowin, Stanley		5058
Valid transfers excluded from gross estate.	Pulliam, Darlene		814
Watch for bad-debt warning signs.	Zarowin, Stanley		90
Wealth preservation resources: www.estateplanninglinks.com.			70
What constitutes a responsible person?	Bloom, Robert		659
What CPAs are buying now.		Advertisement	133
Work like an insurance company to save money: the subrogation process can help businesses improve their bottom line.	Feldman, Elliott R.		2349