Articles from Journal of Accountancy (September 1, 2006)

Title	Author	Type	Words
A four-pronged approach to understanding the data.	Lang, Eva		289
Account reconciliation: an underappreciated control: this procedure has become even more important since Sarbanes-Oxley's passage.	Vorhies, James Brady		2107
Better for everyone.	Maggio, Sharyn		311
Can capital losses be carried back for the AMT?	Reichert, Charles J.		664
Cash advances to a corporation: loan or capital contribution?	Reichert, Charles J.		738
Challenges to the private equity industry.	Larsen, David L.		474
Click ... and the database loads into Excel: an easy way to import data into a spreadsheet.	Welch, Judith K.		1371
Collaborative law works.	Cook, Larry R.		426
Courts try to distinguish debt from equity: the age-old question continues.	Laffie, Lesli S.		503
CPA2Biz update.	Pickard, Geoffrey L.	Interview	1168
Directory of AICPA selected services.		Directory	714
Financial valuation and business valuation emerge.	Crain, Michael A.		517
Rating 529 college savings plans: use Morningstar ratings to determine the long-term performance of these programs.	Eighme, Jan E.		2256
Refining the definition of a personal service corporation.	Schnee, Edward J.		543
Retrieving electronic documents.	Todd, Kelly J.		477
Small business clients at risk.	Lawson, Gregory F.		596
Substantial equivalency: practice privileges: the 55 U.S. CPA licensing jurisdictions are embracing change slowly.	Rydholm, Andreas		2102
The best use of spare cash: tax-savvy strategy for extra dollars.	Geisler, Gregory G.		2477