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Spotlight on tax software.

The tax software industry experienced one of its most turbulent years in 1994, battered by product fatalities, vendor downsizings and programming problems. For tax preparers, the year has been equally tumultuous, with some users fuming over latearriving and bug-ridden products and others discovering after April 15 that their long-time vendors were leaving them orphans.

Two products were dropped outright--Prentice Hall's Software 1040 and CCH's 1040 Advantage. Best Programs, a year after acquiring Master Tax, abandoned the tax software business and sold its customer base to Intuit, publisher of TurboTax. Lacerte acquired two established regional firms, Diamond Software (in the East) and JetTax (in California).

More aftershocks are expected. Paramount Communications, which is owned by Viacom, is seeking to sell Prentice Hall. SCS/Compute downsized its operations and restructured its debt after discontinuing its service bureau business.

All these changes have left many users confused and wary. For most tax preparers, who typically spend more time with their tax software from January to April than with their spouses, changing programs is traumatic. As a result of the changes, the number of CPA firms shopping for new tax software has risen sharply, as evidenced by whopping increases in attendance at accounting trade shows and requests for demonstration packages.

This tax software review includes a few new names: AM-Tax Pro, Pencil Pushers, RAM-1040, Software 1040, 1040 Tax System, UltraTax and Veritax, which is a new Windows tax package.

In addition to reviewing the software, this year I also surveyed by mail a half dozen users of each package to determine their likes, dislikes and priorities. They were asked to rank the software they used and their priorities when shopping for new tax products. Here are some of the highlights of that survey:

* Preparers were extremely loyal to their software vendors--so loyal, in fact, they tended to rank all aspects of their software above average. For example, they were asked to judge, on a scale of 1 to 5, their software's speed, printing, accuracy, price, technical support, release dates, practice management features, fixed assets and depreciation capabilities, training aids and manuals and ability to verify input. Respondents gave all 20 products a combined score of 4+ for 9 of the 10 categories. The lowest ranking, 3.8, was given to practice management features--although, curiously, very few packages even have such features.

* Accuracy received an average score of 4.7 for all products. However, my own benchmark tests over the last two years found many major calculation discrepancies from one product to another.

* When the tax preparers were asked to rank the best features of their tax packages, technical support was cited most frequently. While special features, capabilities and price also were important, most users agreed: If you can't get help when you need help, even the best software is useless.

To my surprise, despite the growing interest in Windows, most users surveyed appeared satisfied with their DOS products and weren't anxious to make the conversion. Fewer than a third had installed Windows on their computers and only about 11% planned to adopt Windows within the next two years. Only 7% listed Windows as a desired improvement. These results differ markedly from other surveys' findings, which suggest a decided movement by CPAs toward Windows.

In another surprise, 75% of those surveyed who did tax research used CD-ROMs for the task. That could be explained by the fact that working with CD-ROMs is so much easier than using traditional publications.

Electronic filing was not used heavily by those surveyed: Less than a third used it last year and fewer than 15% filed 100 or more returns electronically.

Users also were asked what factors would be important to them if they were to select a new package. The results follow:

* Respondents considered the following very important: stability of the software vendor and accuracy of the software (4.9), technical support (4.6), speed and printing features (4.4), early release dates (4.3), fixed assets and depreciation capabilities and the products' interface (4.2).

* Respondents ranked the following as less important: vendor commitment to support the latest technological advances and improve input verification (audit trails) (3.8), training aids and manuals (3.5), price and custom client letters and reporting features (3.3), distribution media and direct links to tax references (3.2) and practice management features (3.0).

* Respondents considered the following least important: time and billing features (2.9) and conversion to Windows (2.2).


Despite the cool reception tax preparers gave Windows, Microsoft's graphical user interface is becoming the system of choice for most other users. As a result, nearly all software publishers either have abandoned their DOS development work or have given it very low priority. Tax software is the exception: While many tax software publishers continue to work on Windows products, most are not abandoning DOS; after all, as our survey confirmed, most users were happy with their DOS tax preparation software and were not anxious to switch to Windows. So, while the developers continue to refine and improve their DOS products, work on Windows designs continues and new packages slowly are coming to market. The developers insist that Windows' added capabilities make the programs much more powerful and believe users eventually will come around.

Of the 20 vendors reviewed in this article, 5 already have Windows versions of their 1040 products and another 7 have Windows versions under development. TurboTax was first to introduce a Windows product, in 1989. In 1993, ProSystem fx and Tax Relief entered the market. This year, GoSystem will invite its DOS customers to license its new Windows version for an additional fee. Veri-tax, published by Cold River Software, introduced a 1040 Windows version this year. Cold River's other tax product, Digitax, will remain a DOS package.

Other Windows plans:

* Pencil Pushers plans to add 706, 990 and 5500 returns in a Windows product. It also plans to add Windows capabilities to its 1040 and business packages within the next 18 months. The products will be able to share files with the DOS version of Pencil Pushers.

* Arthur Andersen is testing an 1120 Windows version of A-Plus-Tax and plans to test a 1040 version next year.

* Lacerte says work on a Windows product has "top priority."

* Prentice Hall is developing a Windows version of its client write-up program for Software 1040. It says "other Windows development efforts are in the planning stage."

* SCS/Compute, which is published by Tax Machine, says it "is committed to offering a Windows tax product."

* Tax$imple plans to have a 1040 program ready for release for the 1994 tax year, with other products scheduled to be available by January 1996.

* Tax Works plans to beta-test Windows software this year, with release of a final product scheduled for the 1995 tax season. The company says its goal is a product that "will be fully interchangeable with our current data files, therefore eliminating the need for any conversion program."


Following are other technical developments affecting tax software:

* Tax bridge software. One of the biggest tasks in preparing business tax returns and 1040 returns with schedule C businesses is converting client accounting records for use with tax software. Several vendors offer a limited "bridge" from popular programs to their business programs, and Audisys Corp. (12505 Northwest Cornell Road, Portland, Oregon 97229; phone: (503) 644-3313), introduced a program called TAXi! that bridges client trial balances to tax software. The company claims the program can import an ASCII file from any personal or business software (including Quicken, QuickBooks, OneWrite Plus and Peachtree) or from any write-up package. TAXi! also provides a link to appropriate tax schedules and lines (both 1040 and business versions are available). It allows preparers to make both book and tax adjustments, print book and tax financial statements and group schedules and export the final product directly to leading tax software programs. Audisys signed a private labeling agreement with SCS/Compute for the sale of TAXi! to LMS and Tax Machine customers and will sell versions for Lacerte and other major vendors. The linking, once made, can be carried forward to the next year's update and should reduce tax preparation time greatly.

* CD-ROM software. The number of tax reference works on CD-ROMs continues to grow. All major software vendors (BNA, CCH and RIA) are expanding the scope of products offered, and the number of newcomers is increasing.


Here are thumbnail sketches of the 20 leading tax software packages reviewed. For additional details on prices, hardware requirements, modules, etc., see the exhibits throughout this article.



AM Software, 1500B Northwest Vivion Road, Kansas City, Missouri 64118

Phone: (816) 741-8676

Fax: (816) 741-1517


New to our roundup this year, AM-Tax Pro had over 4,000 customers in 1993. Its 1040 package is appropriate for both small and medium-sized CPA firms. The lowest priced software included in the review, AM-Tax Pro is a logical choice for firms graduating from personal tax packages.

What users say

Best features: Speed, reliability, customer support, ease of use, automatic calculations, tax status window.

Improvements desired: More detailed client organizer, improved carryover information, expanded asset records, amended New Jersey return, improved New York nonresident capabilities.

New enhancements

* Federal forms expanded to include most, if not all, of the forms accepted for electronic filing.

* A professional version of some state returns, at a slightly higher charge, that offers amended returns, extensions and improved state forms.

* Corporate and partnership federal tax software added in 1993. No states are supported at this time.

* What-if capabilities, on-line help, audit check diagnostics and expanded client correspondence features.


Arthur Andersen & Co., 2803 Fruitville Road, Sarasota, Florida 34237

Phone: (800) 872-1040

Fax: (813) 366-0882


A-Plus-Tax handles complex returns and is targeted to mediumsized to large CPA firms and regional and national firms. It is appropriate for practitioners who rate flexibility higher than speed.

What users say

Best features: Technical support, ability to switch between forms and input sheets, installation from CD-ROM.

Improvement desired: Easier client access, improvement in fixed assets and depreciation module, clearer manual.

New enhancements

* Pay-per-return pricing added for business returns.

* A-Plus Tax Control offered as add-on product to maintain client data, track productivity, schedule work and plan budgeting activities.

* 709 program added for preparation of gift tax and generationskipping transfer tax returns.

* New graphical look.

* Hot-key access to tax reference programs.

* Bridge to import K-1 business information to 1040 program.

* Data bridge from Quicken to 1040 software and to BNA and Timeslips and state electronic filing capabilities for New York and North and South Carolina.

* Introduction of CD-ROM version.


Cold River Software, 4420 Varsity Drive, Ann Arbor, Michigan 48108

Phone: (800) 432-1065

Fax: (313) 677-6647


While Digitax's screens are plain compared with other competitors' more graphical designs, their formats are effective and easy to use. The program is able to handle complex returns. Its state coverage focuses on the Midwest.

What users say

Best features: Processing and printing, early release dates, accuracy, flexibility, detailed tax schedules for backup support, technical support.

Improvements desired: Better fixed asset screen layout, better use of pull-down menus, improved integration of multistate returns, ability to review state forms on screen, support for more states.

New enhancements

* Multistate processing added to support liabilities in several states in one pass. California added this year.

* Automatic import of K-1 information to corresponding 1040 returns.

* Continuing professional education course for 1040 and 1120 users.

* Batch printing capabilities of client extensions without the need to open each client's file.


Computer Language Research, Inc. (CLR Fast-Tax), 2395 Midway Road, Carrollton, Texas 75006

Phone: (800) 327-8829

Fax: (214) 250-8104


GoSystem 2 is used by most of the large national practices. Its coverage of forms and states is extensive, and the program can handle complex returns. CLR also markets EasyGo, a scaled-down version of GoSystem 2 for small firms.

What users say

Best features: Ability to view results on screen, process multistate and consolidated returns and switch between government form and input view.

Improvements desired: Improved manuals, ability to reprint 1040 organizer, improved customization of transmittal letters, extension of tax review system to business products, quicker updates, increased speed, ability to view output on screen, increased sophistication of diagnostics.

New enhancements

* Introduction of Windows version in 1994.

* Ability to archive version of 1992 software and user's 1992 data files on CD-ROM for permanent storage, offering direct access to software on the CD-ROM.


Lacerte Software Corp., 4835 Lyndon Baines Johnson Freeway, Dallas, Texas 75244

Phone: (800) 765-7777

Fax: (214) 770-8689


Lacerte is appropriate for medium-sized to large local and regional firms. It is used by high-volume practices.

What users say

Best features: Ease of use, excellent interactive input screens, speed, accuracy.

Improvements desired: Analysis of married filing jointly (MFJ) and married filing separately (MFS); multistate processing capabilities; improvement in state programs; improvements in client letter; calculation trail for estimated tax (ES), Social Security (SE) and net operating losses (NOLs); integration of tax projections; improved manual; ability to override depreciation input on state forms; support for direct electronic filing; more states for business returns; earlier release of fiduciary software; special allocations for partnerships.

New enhancements

* CD-ROM offering.

* Mortgage analysis utility for 1040 program.

* Increased state support for business software.

* Greater word processing capabilities for client letters, notes and functions.

* Expanded forms coverage.


SCS/Compute, Inc., 12444 Powerscourt Drive, Suite 400, St. Louis, Missouri 63131

Phone: (800) 488-0779

Fax: (314) 966-6892


LMS/Tax is appropriate for medium-sized CPA firms that use both batch and interactive input. The program also runs on Unix platforms and is used nationwide.

What users say

Best features: Ease of use; flexibility of data entry; duplex printing support; calculation on demand; automatic completion of alternative minimum tax (AMT), passive activity losses (PALs) and NOLs; ability to customize letters, invoices and printing; technical support.

Improvements desired: Better update archiving to track changes, increased speed, better pricing and more practice management aids (status and scheduling capabilities).

New enhancements

* Hot-key access to tax research on CD-ROMs.

* Time-tracking features that can be displayed on the summary screen and transferred to the database module.

* Data entry fields added to record next year's appointment dates, lengths and times of interviews.

* TAXi!, a universal tax bridge with journal entry and report capabilities, offered as an add-on to both personal and business products.

* Ability to select system defaults to meet users' individual practice needs.


Pencil Pushers Tax Software, 10 New England Executive Park, Burlington, Massachusetts 01803

Phone: (800) 370-2500

Fax: (617) 273-0575


Pencil Pushers' state coverage focuses on New England. Its strengths include multistate capabilities, support for New York City and other major cities' tax forms and the ability to handle complex returns. It is targeted to small to medium-sized firms.

What users say

Best features: Superb technical support, user-friendliness, integration of federal and state software, flexible printing options, comprehensive capabilities.

Improvements desired: NOL and other carryforward support, more consistency between screens and entities, additional database capabilities.

New enhancements

* A Windows version for 706, 990 and 5500 returns.


CCH Inc., 21250 Hawthorne Boulevard, Torrance, California 90503

Phone: (800) 457-7639

Fax: (310) 543-8104


ProSystem fx provides most of the government forms needed for complex returns. It is targeted to medium-sized to large local and regional firms.

What users say

Best features: Ease of use, speed, multistate support, network features.

Improvements desired: Increased speed, remote-printing capabilities.

New enhancements

* FX-Direct, which will allow tax processing directly from a CD-ROM.

* Ability to print blank government forms.

* Timed installation option to allow users to set up installation for nonpeak hours.

* New organizer print options to allow selection of forms to print.

* Interface to Windows version of CCH Access and BNA CD-ROM research products.

* MFJ and MFS return optimization.

* Amended return capability for all states supported.


RAM Software Inc., P.O. Box 1550, Grants Pass, Oregon 97526

Phone: (800) 888-6217

Fax: (503) 476-1433


RAM-1040, added this year to the buyer's guide, offers a fullfunction 1040 package with support for 30 states. Its state coverage focuses mostly on individual returns, not business.

What users say

Best features: Screens designed for fast and easy input, speed, accuracy, automatic selection of best method to yield lowest tax (earned income credit, child care credit, etc.), comparison of MFS with MFJ, technical support, integration of federal and state modules.

Improvements desired: Earlier release dates, more technical information on bulletin board, use of mouse, ability to set data path, training manual, additional worksheets and forms.

New enhancements

* Communications program added to automate connection to bulletin board for support and software updates.

* Number of client and organizer letters increased to 99 each; number of invoice formats increased to 9.

* Addition of EF for Oregon and Utah.

* Added pop-up employer and direct-deposit bank files.

* Ability to run in "service bureau" mode, allowing for up to 99 different firms.


Prentice Hall Professional Software, 2400 Lake Park Drive, Smyrna, Georgia 30080

Phone: (800) 241-3306

Fax: (404) 435-5036


Prentice Hall discontinued 1040 Advantage to focus on Software 1040 and its established customer base. Software 1040 and its PH Tax System for Business Returns are designed for batch processing and have tax bridges with other PH products.

What users say

Best features: Appearance of finished product, processing and print speed, ability to handle complex returns, ease of data entry, accuracy.

Improvements desired: Network availability, direct data input from clients' accounting programs, ability to batch-process state extensions, ability to suppress printing of edit message, lower pricing.

New enhancements

* Network capability, allowing users to process and calculate data independently from each workstation.

* Electronic filing, supporting both direct and third-party transmission.

* All States planning software, which will integrate with PH's federal tax planning software.

* Additions to forms and state enhancements for both 1040 and business programs.

* Graphical form environment with mouse support.


SCS/Compute, Inc., 12444 Powerscourt Drive, Suite 400, St. Louis, Missouri 63131

Phone: (800) 488-0779

Fax: (314) 966-6892


Tax Machine, also known as AMI Tax Machine, is appropriate for medium-sized to large firms and runs on both DOS and Unix platforms. Tax Machine integrates with SCS's Data Write write-up software.

What users say

Best features: Comprehensiveness, support, reliability, speed, diagnostics, accountant's recap, consistent early updates.

Improvements desired: Integrated state tax planners; better integration of multistate returns, count and totaling features in practice management module; release of software on CD-ROM; more forms; added states for business software.

New enhancements

* Fast exit to external programs, including CD-ROM tax research products.

* Addition of basic time tracking.

* Pay-per-return for state modules, with ability to download electronically additional states purchased.

* Availability of several new 1041 state modules.

* TAXi!, a universal tax bridge with journal entry and report capabilities, offered as an add-on module to both personal and business products.


Alpine Data Inc., 737 South Townsend Avenue, Montrose, Colorado 81401

Phone: (800) 525-1040

Fax: (303) 249-8511


Tax/Pack Professional is designed for small firms and sole practitioners. Its ease of use, speed and price make it worthy of consideration for the small, growing practice.

What users say

Best features: Automatic calculation of forms, integration with state software, same-day toll-free technical support.

Improvements desired: Warning diagnostic if form 6251 is applicable, earlier release dates, automatic integration of client data to client manager.

New enhancements

* Ability to create templates for nine default tax parameters (including city, state, ZIP code, county, school district, marriage status, form inclusion) to speed data entry for new clients.

* Ability to view and edit tax forms or schedules on the screen before printing. While changes may be made to dollar fields, they do not trigger recomputation of tax forms.

* Special pricing for all 40 available state modules, which are available via modem.

* Addition of 1041 Fiduciary Tax Software (federal only), Colorado state software for business products and intangible tax returns for Florida and Tennessee.


Micro Vision Software, 368 Veterans Memorial Highway, Commack, New York 11725

Phone: (800) 829-7354

Fax: (516) 543-1175


Tax Relief emphasizes its speed. It is geared toward small to mediumsized firms. Its state coverage is mostly in the East and Midwest.

What users say

Best features: Ease of use, minimum learning curve, audit trail, comprehensiveness, overall format.

Improvements desired: Strengthened override features in fixed assets and depreciation input, improved technical support, ability to monitor status of returns in process, expansion of space permitted for line and schedule input.

New enhancements

* Pull-down menus and improved screen appearance.

* Printing support for duplex printing and other enhanced printing options.

* Ability to preview all forms before printing.

* Tax return status tracking, displayed in the client directory.

* Support for multiple nonresident returns.

* Tax Relief for Windows expanded to include shoe-box entry and print preview.

* Five additional state programs, additional federal and state forms and enhanced existing schedules.


Tax$imple, Inc., 3155 Route 10, Suite 114, Denville, New Jersey 07834

Phone: (800) 989-8955

Fax: (201) 366-5877


Tax$imple, while lacking the slick appearance of many other packages in its price range, has added enhancements without compromising its user-friendliness. Its state coverage is focused on the Northeast and Midwest.

What users say

Best features: Technical support, input speed and format, reliability, accuracy, price, flexibility, what-if capabilities, supporting worksheets.

Improvements desired: Better organized manuals, improved diagnostics, automatic transmittal letters for corporations and partnerships, improved forms, earlier release dates, easier printing of blank forms, ability to enable or disable hot-key forms.

New enhancements

* Automatic formatting of all dates and ID numbers.

* MFS--MFJ feature that allows both spouses' returns to be produced separately from an MFJ return.

* Batch printing of extension forms.

* Improvements to fixed assets and depreciation module (depreciation history, next year's depreciation forecast and increase in allowable assets).

* Addition of transmittal letter for K-1s.

* Addition of new forms, schedules and worksheets and an increase in the number of available forms.


Laser Systems, P.O. Box 407, 350 North 400 West, Kaysville, Utah 84037

Phone: (800) 230-2322

Fax: (801) 552-8898


TaxWorks' base price includes laser forms, electronic filing capabilities and other features offered by most competitors at an extra cost.

What users say

Best features: Ease of use for both interactive and batch processing, early release dates, speed, technical support, verification of input, printing options, fast and easy electronic filing, fixed assets and depreciation module.

Improvements desired: Mouse support, cross-references to Internal Revenue Service publications from help screens, easier access and printing of K-1s, ability to access bulletin boards to download multiple files, improved fixed-asset reports, improved diagnostics for missed forms and invalid input.

New enhancements

* Help screen's coverage expanded to provide assistance for every line of every form.

* Improvements to "forms selection" and "view and print" screens that allow faster input and more flexible printing options.

* Enhanced electronic filing tracking system.

* Fixed assets and depreciation module that now supports short-year calculations.

* Reports expanded to include a new summary report and future report.

* Improved override functions.

* Client status indicator added for marking clients as updated, in progress and completed.

* Auto expense worksheet added for use with all appropriate 1040 schedules.

* Ability to add detail statements for any line item on any form.


Tax Resources, Inc., One Morton Drive, Suite 400, Charlottesville, Virginia 22903

Phone: (800) 859-2937

Fax: (904) 971-1329


Ten40 is a full-featured package, with state coverage mainly in the Southeast and Midwest.

What users say

Best features: Technical support and service, ability to handle complicated returns, ease and clarity of use, fully integrated fixed assets and depreciation module, passive loss tracking.

Improvements desired: Ability to review forms on screen, expanded diagnostics, batch printing of individual forms, earlier release dates, ability to print selective labels, distribution on CD-ROM.

New enhancements

* New look and front-end menus that provide faster access to many features with fewer keystrokes, including file management.

* Ability to toggle between different views while preparing returns including MFS-MFJ (returns can be generated without rekeying data), federal and state taxes on regular and AMT basis and federal and state depreciation.

* Fixed assets and depreciation module that handles dispositions and sales and tracks AMT federal and state depreciation. Reports expanded to include detail and summary schedules and next year's expected depreciation.

* Automatic data compression to minimize hard disk space.

* Increase in number of states offered.


Tax & Accounting Software Corp. (TAASCForce), 6914 South Yorktown Avenue, Tulsa, Oklahoma 74136

Phone: (918) 493-6500

Fax: (918) 493-6189


1040 Tax System and its related business packages have a broad national customer base and are appropriate for small and mediumsized firms.

What users say

Best features: Technical support, early releases, verification of input, accuracy.

Improvements desired: Onscreen changes or overrides, Windows version.

New enhancements

* Print routine improvements that will increase flexibility, help conserve paper and increase efficiency. Federal and state returns may be printed at the same time.

* Transmittal letter to allow multiple state paragraphs in the same letter.

* Faster processing.

* Tax planning module, accessible from within the 1040 program menus. This module will accommodate simple to complicated planning and allow up to five different projection years and five scenarios.

* Additional forms, improved AMT depreciation flexibility, increased maximum items.

* Nonresident returns added for many of the state modules.


Intuit, 6330 Nancy Ridge Drive, Suite 103, San Diego, California 92121

Phone: (800) 934-1040

Fax: (800) 685-7036


TurboTax is appropriate for small, growing firms. The purchase of Best's Tax Partner customer base should further expand its base.

What users say

Best features: Speed, detailed instructions, early release dates.

Improvements desired: Improved diagnostics, more consistency between input screens.

New enhancements

* Capability to print blank tax forms.

* Transfer of prior-year options and client letters to next year.

* Improved integration between the various 1040 modules and capability to back up federal and state client files concurrently.

* Lower prices on state business packages and more state business programs.

* Integrated fixed assets and depreciation module with business programs.

* Expanded support for general ledger and trial balance software in business modules; inclusion of links that update tax programs to reflect changes made in accounting software; ability to carry forward links from year to year.


Creative Solutions, Inc., 7322 Newman Boulevard, Dexter, Michigan 48130

Phone: (800) 968-8900

Fax: (313) 426-5946


The software is targeted toward the generalist tax practice, supporting over 40 states.

What users say

Best features: Ease of use and fast switching from input to forms; ability to override any field, form view on screen, ability to hide seldom-used screens and make changes on the forms.

Improvements desired: Automatic transfer of K-1 data to 1040, simplified pro forma and organizer routines, speed, electronic filing, Windows version, cross-reference chart showing forms affected by input items.

New enhancements

* Release of UltraTax 1041.

* CD-ROM option.

* Use of modem to download up-dates and pay-per-return authorizations.

* Expanded pay-per-return pricing options, including all state business and fiduciary programs.

* Database manager that allows searches for clients meeting specific criteria.

* Faster processing.


Cold River Software, 4420 Varsity

Drive, Ann Arbor, Michigan 48108

Phone: (800) 432-1065

Fax: (313) 677-6647


Veritax, a Windows 1040 product, is a new program that offers Novell network support. It was created by the same company that publishes Digitax, and supports many forms.


* Calculates and prints both MFJ and MFS returns from one file; optimizes filing status on the basis of combined federal and state tax to minimize overall tax.

* Supports what-if analysis.

* Maintains processing status for each return, showing who worked on which file and for how long, what was entered and what was calculated.

* Provides instantaneous and automatic calculation.

* Supports TrueType fonts, allowing customizable letters and backup schedules.
COPYRIGHT 1994 American Institute of CPA's
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 1994, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

Article Details
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Author:Stearman, Sam W.
Publication:Journal of Accountancy
Article Type:Column
Date:Oct 1, 1994
Previous Article:Recommendations of the special committee on financial reporting.
Next Article:Facts and myths about women CPAs.

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