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Journal of Accountancy S-V

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1905-1925* and 2005 - December 2017

Recent Updates: 2014201520162017

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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*Note: There are a few Missing issues: 1909: February, March, May, June, July, August, September, November, December. 1910: January, March, April, May, June, July, November, December. 1911: January, February, March, May, June, July, August, September, October, November. 1912: May. 1913: February. 1917: July.

Sack, I. 1917. New York's new uniform system of accounts for third class cities. Journal of Accountancy (April): 264-282.

Sakolski, A. M. 1916. Railroad operating expenses and property values. Journal of Accountancy (August): 101-111.

Saliers, E. A. 1912. Caring for depreciation. Journal of Accountancy (April): 241-250.

Saliers, E. A. 1912. The compulsory depreciation charge. Journal of Accountancy (December): 431-436.

Saliers, E. A. 1913. Depreciation reserves vs. depreciation funds. Journal of Accountancy (November): 358-365.

Saliers, E. A. 1917. Accounting and investments. Journal of Accountancy (March): 161-166.

Saliers, E. A. 1917. Price-making and competition. Journal of Accountancy (September): 201-206.

Saliers, E. A. 1920. Accounting measures to meet business depression. Journal of Accountancy (January): 1-9.

Saliers, E. A. 1922. Should obsolescence be capitalized? Journal of Accountancy (January): 12-21.

Saliers, E. A. 1922. Treatment of obsolescence. Journal of Accountancy (June): 474.

Salvesen, E. C. 1914. Advertising an asset on the balance sheet. Journal of Accountancy (March): 203-206.

Sammer, J. 2005. New horizons: Enterprise-wide compliance. Journal of Accountancy (August): 75-79. (Compliance with Sarbanes-Oxley).

Sammer, J. 2006. Hired help: Finding the right consultant. Journal of Accountancy (November): 57-61.

Sammer, J. 2006. New kids on the block: More companies are hiring chief accounting officers. Journal of Accountancy (February): 46-49.

Sammer, J. 2006. Too much of a good thing: How to manage the pitfalls of company stock in 401(k) plans. Journal of Accountancy (April): 35-40.

Sammer, J. and M. G. Lamoreaux. 2007. A new direction for 401(k) plans. Journal of Accountancy (August): 32-35.

Samuels, J. A. and K. R. Pope. 2014. Are organizations hindering employee whistleblowing? Attention to detail is essential in implementing effective fraud reporting programs. Journal of Accountancy (December): 42-44.

Sanders, C. O. 2008. Partnerships for community development. Journal of Accountancy (February): 54-59.

Sanders, G. 2015. Tax matters: Retail buildings placed in service before being open for business. Journal of Accountancy (June): 76-78, 80.

Sanders, G. and D. Pulliam. 2014. Work product protection and attorney-client privilege in an IRS audit. Journal of Accountancy (February): 58-60.

Sanders, T. H. 1924. The training of accountants in England. Journal of Accountancy(August): 112-124.

Santori, P. S., and A. D. Anderson. 1987. Manufacturing performance in the 1990's: Measuring for excellence. Journal of Accountancy (November): 143-148.

Sardis, A. and E. Mendlowitz. 2007. Sell financial products wisely. Journal of Accountancy (January): 51-55.

Savage, A. 1924. Accounting for general contractors. Journal of Accountancy (September): 161-173.

Savich, R. S. 2006. Cherry-picking Sarbanes-Oxley. Journal of Accountancy (June): 71-74.

Saxe, M. 1918. Net earnings rule in special franchise taxation. Journal of Accountancy (January): 17-26.

Saylor, T. 2017. ESOPs help some CPA firms with retention, succession. Journal of Accountancy (May): 54-56, 58, 60.

Sayuk, D. M., M. H. Fricke and S. R. Dugger. 2010. 2010 Small Business Jobs Act: Good for big business. Journal of Accountancy (December): 30-34.

Sayuk, D. M., M. H. Fricke and S. R. Dugger. 2011. Act 2 for business tax incentives. Journal of Accountancy (March): 28-32.

Sayuk, D. M., M. H. Fricke and S. R. Dugger. 2011. Act public before going public. Journal of Accountancy (October): 38-42.

Sayuk, D. M., M. H. Fricke, R. J. Naughtin and S. R. Dugger. Tax compliance for acquisitions: Prepare before purchasing. Journal of Accountancy (August): 54-56, 58-59.

Scarborough, K. E. and M. H. Taylor. 2007. Two years and counting: A review of Sarbanes-Oxley section 404 reporting. Journal of Accountancy (June): 74-78.

Scarinci, C. 2005. IRAs and 401(k)s: How to pick the best plan. Journal of Accountancy (March): 37-43.

Scarinci, C. 2017. How to prepare for the annual review of your employee retirement plan: Scrutinize these key areas to reduce the risk of errors, misunderstandings, or breaches of fiduciary duty. Journal of Accountancy (November): 30-33.

Schackmann, J. H. 1918. Cash discounts. Journal of Accountancy (January): 43-46.

Schaefer, J. 2007. Be a star CPE instructor. Journal of Accountancy (November): 64-67.

Schaefer, J. and J. V. Peluchette. 2010. Internal control: Test your knowledge. Journal of Accountancy (March): 46-50.

Schippers, M. 2014. Goodwill not distributed to sole shareholder. Journal of Accountancy (October): 63-64. (Tax court finds a family trucking business did not distribute appreciated intangible assets under Sec 311 b).

Schippers, M. 2015. Tax matters: Tax court determines value of remainder interest of a NIMCRUT. Journal of Accountancy (December): 73-74.

Schlatter, C. F. 1923. Payment of dividends before restoring impaired capital. Journal of Accountancy (March): 172-185.

Schlatter, C. F. 1925. Accounting for a taxi-cab transfer and storage business. Journal of Accountancy (May): 367-379.

Schlessinger, M. 1919. Retail clothing store accounting. Journal of Accountancy (July): 25-32.

Schmidt, A. J. B. 1915. "Capital and income" - "Capital and revenue". Journal of Accountancy (October): 283-290. (Different viewpoints on the terminology).

Schmutter, S. 2005. Get back on track: An IRS program helps correct retirement plan defects so tax benefits are not lost. Journal of Accountancy (December): 81-83.

Schnackenberg, J. H. 1913. New York C.P.A. examinations of January, 1913. Journal of Accountancy (August): 132-144.

Schnee, E. J. 2005. Buy-sell agreements. Journal of Accountancy (April): 76-78.

Schnee, E. J. 2005. Contingent attorney fees. Journal of Accountancy (May): 108-109.

Schnee, E. J. 2005. Exiting a partnership. Journal of Accountancy (May): 105-106.

Schnee, E. J. 2005. Firm-and-fixed-plan rule reaffirmed. Journal of Accountancy (February): 75-76. (Tax case).

Schnee, E. J. 2005. Partnership terminations. Journal of Accountancy (January): 73-74.

Schnee, E. J. 2005. Redeeming closely held stock. Journal of Accountancy (June): 90-93.

Schnee, E. J. 2005. Section 1341 clarified. Journal of Accountancy (March): 86-87.

Schnee, E. J. 2009. Time limit for equitable relief struck down, de novo standard applied. Journal of Accountancy (July): 76-78.

Schnee, E. J. 2010. QSUB Bank's tax-exempt bond expense deductible. Journal of Accountancy (June): 78-79.

Schnee, E. J. 2010. Stock "Loans" ruled sales. Journal of Accountancy (November): 63-65.

Schnee, E. J. 2010. Taxpayer off the clock for real estate loss. Journal of Accountancy (December): 59-60.

Schneider, B. A. 2013. Assurance opportunities broaden. Journal of Accountancy (May): 32-36.

Schnepfe, C. H. 1909. A problem in department store accounting. Journal of Accountancy (April): 473-476.

Schreiber, S. 2017. Boston Bruins can deduct full cost of meals for team's away games. Journal of Accountancy (October): 61-63.

Schreiber, S. 2017. Final regs. address premium tax credit issues. Journal of Accountancy (October): 59.

Schreiber, S. 2017. Final rules on Sec. 367 transfers of intangibles apply retroactively. Journal of Accountancy (March): 65.

Schreiber, S. 2017. Guidance issued on PATH Act depreciation, Sec. 179 changes. Journal of Accountancy (July): 71.

Schreiber, S. P. 2013. IRS offers a new method for home office deductions: Safe harbor simplifies calculation, but qualification factors are unchanged. Journal of Accountancy (July): 30-34.

Schreiber, S. P. 2013. Before you sign: Natural gas lease tax issues. Journal of Accountancy (November): 44-47.

Schreiber, S. P. 2013. FATCA deadlines postponed for six months. Journal of Accountancy (October): 74. (Foreign Account Tax Compliance Act).

Schreiber, S. P. 2013. Final regs. Clarify who is subject to 50% limit on meal and entertainment expenses. Journal of Accountancy (October): 75-76.

Schreiber, S. P. 2013. Final rules issued on individual health care mandate. Journal of Accountancy (November): 58-60.

Schreiber, S. 2013. IRS issues employment tax refund procedures for same-sex spouses. Journal of Accountancy (December): 68.

Schreiber, S. P. 2013. IRS postpones employer health care penalty and information reporting. Journal of Accountancy (September): 70.

Schreiber, S. P. 2013. Rules for deferral of income from gift card sales clarified. Journal of Accountancy (October): 76-77.

Schreiber, S. P. 2013. TIGTA: Identity theft protections needs improvements. Journal of Accountancy (October): 77-78. (Treasury Inspector General for Tax Administration).

Schreiber, S. P. 2014. Changes proposed to allocation rules for rollovers. Journal of Accountancy (December): 70, 72.

Schreiber, S. P. 2014. CPA practitioners sue to stop PTIN fees. Journal of Accountancy (December): 68-69.

Schreiber, S. P. 2014. Final FATCA rules are issued and final rules on substantial risk of forfeiture are released. Journal of Accountancy (May): 62, 64.

Schreiber, S. P. 2014. Final rules on fiduciary fees keep "unbundling" requirement. Journal of Accountancy (August): 72-73.

Schreiber, S. P. 2014. Federal courts disagree on premium tax credits through federal exchanges, and IRS issues guidance on health insurance premium tax credits. Journal of Accountancy (October): 59-61.

Schreiber, S. P. 2014. Guidance on repair regs. Updates accounting method change procedures. Journal of Accountancy (May): 66-67.

Schreiber, S. P. 2014. IRS issues final rules on sales-based royalties and vendor allowances. Journal of Accountancy (April): 60-61.

Schreiber, S. P. 2014. IRS: Terminating partnerships may not accelerate amortized startup expenditures. Journal of Accountancy (March): 66-67.

Schreiber, S. P. 2014. Internet tax freedom act preempts Illinois click-through Nexus law. Journal of Accountancy (January): 57-58.

Schreiber, S. P. 2014. IRS gives guidance on straddles. Journal of Accountancy (November): 80, 82.

Schreiber, S. P. 2014. IRS provides simplified employer health care coverage reporting. Journal of Accountancy (May): 60.

Schreiber, S. P. 2014. Most qualified plan distributions to pay accident or health premiums are taxable. Journal of Accountancy (August): 76.

Schreiber, S. P. 2014. Partnership basis rules proposed. Journal of Accountancy (April): 63.

Schreiber, S. P. 2014. Penalty calculation properly based on erroneous credits, tax court holds. Journal of Accountancy (February): 62.

Schreiber, S. P. 2014. Regs. permit midyear cuts in employer contributions to 401(k) plans. Journal of Accountancy (February): 58.

Schreiber, S. P. 2014. Rules for written tax advice finalized, and Supreme court sets standards for IRS summons challenges. Journal of Accountancy (September): 96-97.

Schreiber, S. P. 2014. Supreme court holds severance payments are subject to FICA. Journal of Accountancy (June): 64-65.

Schreiber, S. P. 2014. Supreme court: Inherited IRAs are not retirement funds. Journal of Accountancy (September): 98-100.

Schreiber, S. P. 2014. Supreme court resolves circuit split on gross-valuation-misstatement penalty. Journal of Accountancy (March): 64.

Schreiber, S. P. 2014. Whistleblower awards widened. Journal of Accountancy (November): 77-78.

Schreiber, S. P. 2015. Tax matters: Defined contribution plans can offer deferred annuities to older participants. Journal of Accountancy (January): 69-70.

Schreiber, S. P. 2015. Tax matters: Final regs. prescribe E&P treatment in corporate reorganizations. Journal of Accountancy (February): 69-70.

Schreiber, S. P. 2015. Tax matters: Final regulations amend broker basis reporting requirements. Journal of Accountancy (June): 74.

Schreiber, S. P. 2015. Tax matters: Final regulations prevent manipulation of trust uniform basis rules to avoid gain. Journal of Accountancy (November): 81.

Schreiber, S. P. 2015. Tax matters: Final rules govern reporting of specified foreign financial assets. Journal of Accountancy (March): 66-67.

Schreiber, S. P. 2015. Tax matters: IRS fills in details on one-a-year IRA rollover rule. Journal of Accountancy (February): 68-69.

Schreiber, S. P. 2015. Tax matters: IRS issues final portability rules for estate tax exemptions. Journal of Accountancy (September): 82.

Schreiber, S. P. 2015. Tax matters: IRS issues new and revised passenger automobile depreciation limits, and Proposed rules would govern Sec 41 credit for software. Journal of Accountancy (April/May): 96, 98, 100-101.

Schreiber, S. P. 2015. Tax matters: IRS proposes scrapping COD nonpayment testing period. Journal of Accountancy (January): 68-69.

Schreiber, S. P. 2015. Tax matters: IRS to implement donee reporting for charities. Journal of Accountancy (December): 74-76.

Schreiber, S. P. 2015. Tax matters: IRS to limit refunds and credits of foreign withholding payments, Final regs provide rules for assessment limitation period for undisclosed listed transactions, Qualified performance based compensation rules are finalized, and Treatment of CHIP buy-in programs clarified. Journal of Accountancy (July): 70 and 72-74.

Schreiber, S. P. 2015. Tax matters: Minimum essential coverage, other health care reform guidance issued. Journal of Accountancy (March): 72-73.

Schreiber, S. P. 2015. Tax matters: Notice defines terms for economic substance doctrine. Journal of Accountancy (January): 71.

Schreiber, S. P. 2015. Tax matters: Rules for disguised payments to partners are proposed. Journal of Accountancy (October): 73-74.

Schreiber, S. P. 2015. Tax matters: Small businesses excused from filing Form 3115 to comply with repair regs. and Sec 4980D excise tax relief is available for certain small employers. Journal of Accountancy (April/May): 94-95.

Schreiber, S. P. 2015. Tax matters: Streamlined offshore compliance procedures updated. Journal of Accountancy (January): 71-72.

Schreiber, S. P. 2015. Tax matters: Supreme Court invalidates Maryland's' personal income tax structure, Basis rules for estates of 2010 decedents proposed. Journal of Accountancy (August): 72, 74, 76, 78.

Schreiber, S. P. 2016. Defined benefit plan participants can receive lump sum and annuity under new rules. Journal of Accountancy (December): 68.

Schreiber, S. P. 2016. FAQs explain the wrongful incarceration exclusion. Journal of Accountancy (September): 84-85.

Schreiber, S. P. 2016. Final regulations ease allocations of rollover distributions from designated Roth accounts. Journal of Accountancy (August): 70.

Schreiber, S. P. 2016. IRS allows self-certification for late rollovers or retirement plan funds. Journal of Accountancy (November): 78.

Schreiber, S. P. 2016. IRS clarifies: Partners cannot be employees. Journal of Accountancy (August): 73-74.

Schreiber, S. P. 2016. IRS restricts more foreign tax credit splitter arrangement. Journal of Accountancy (December): 70, 72-73.

Schreiber, S. P. 2016. New user fees proposed for IRS installment agreements. Journal of Accountancy (November): 79-80.

Schreiber, S. P. 2016. Tax matters: Amended rules govern FIRPTA dispositions. Journal of Accountancy (May): 66.

Schreiber, S. P. 2017. Earnings-stripping rules make many changes from proposed regs. Journal of Accountancy (January): 71-72.

Schreiber, S. P. 2017. Federal court strikes down PTIN fees, upholds PTINs; IRS reissues centralized partnership audit rules; CPAs urge postponement; IRS provides simplified method for late portability elections. Journal of Accountancy (September): 62-65. (IRS Preparer tax identification numbers).

Schreiber, S. P. 2017. IRS permits same-sex couples to recalculate marital exclusion amounts. Journal of Accountancy (April): 64-65.

Schreiber, S. P. 2017. IRS warns tax professionals of another email phishing scam. Journal of Accountancy (February): 62-63.

Schreiber, S. P. 2017. New rules allow more time to elect to take disaster loss in prior year. Journal of Accountancy (January): 75.

Schreiber, S. 2017. No tax fraud for issuing Form 1099, Seventh Circuit holds; Disbarred tax preparer is not subject to OPR jurisdiction. Journal of Accountancy (June): 80-81.

Schreiber, S. P. 2017. Seventh Circuit holds that taxpayer filed timely Tax Court petition. Journal of Accountancy (April): 62-63.

Schreiber, S. P. and A. M. Nevius. 2012. Supreme Court upholds Health Care Law. Journal of Accountancy (August): 12-14.

Schroeder, D. 2011. GAPP privacy targets risks: Principles provide a comprehensive, scalable framework for managing compliance and reputation threats. Journal of Accountancy (July): 52-56. (Generally accepted privacy principles).

Schuldenfrel, A. 2016. $50,000 in tax debt can ground travelers. Journal of Accountancy (April): 76-77.

Schuneman, P. 2015. Change is Coming: Accounting method changes under the tangible property regulations: Here is what practitioners need to know about the required revisions. Journal of Accountancy (April/May): 76-78, 80, 82.

Schwartz, S. 2015. QLACs protect against outliving retirement savings. Journal of Accountancy (January): 66-67. (Qualified longevity annuity contracts).

Schweizer, B. III. 2006. First form a plan. Journal of Accountancy (October): 79-82.

Scovill, H. T. 1922. Accounting as a profession. Its scope in secondary schools. Journal of Accountancy (April): 259-268.

Scott, G. G. 1912. Cotton mill accounting. Journal of Accountancy (April): 251-260.

Scott, G. G. 1912. Invoice discounts. Journal of Accountancy (December): 437-445.

Scott, G. G. 1913. Apportionment of profits of building and loan associations. Journal of Accountancy (November): 350-357.

Scott, G. G. 1917. Treasury stock and its relation to other balance sheet factors. Journal of Accountancy (April): 259-263.

Scovell, C. H. 1914. Cost accounting practice, with special reference to machine hour rates. Journal of Accountancy (January): 13-27.

Scovell, C. H., E. V. R. Thayer, T. P. Beal, F. B. Sears and D. D. Muir. 1912. The importance of sound accounting in credit relations. Journal of Accountancy (November): 365-379.

Searing, J. M. 2008. Capital with a conscience. Journal of Accountancy (July): 54-58. (Socially responsible investing).

Sears, F. B. 1913. The mission of the public accountant. Journal of Accountancy (October): 291-300.

Seatree, W. E. 1914. Relation of the auditor to valuation of inventories. Journal of Accountancy (September): 196-205.

Seatree, W. E. 1914. Relation of the auditor to valuation of inventories (second article). Journal of Accountancy (November): 333-341.

Secrist, H. 1914. Problems in municipal indebtedness. Journal of Accountancy (April): 271-289.

Seeger, C. F. 1924. The nature of income tax. Journal of Accountancy (February): 101-108.

Seidman, F. E. 1917. Depreciation accounting for public utility companies. Journal of Accountancy (November): 355-364.

Seidman, F. E. 1918. Overhead distribution for cost-plus contracts. Journal of Accountancy (March): 161-175.

Seidman, J. S. 1924. Stock-brokerage audit for surety bond purposes. Journal of Accountancy (March): 202-209.

Seligman, I. N. 1906. Underwriting the sale of corporate securities. Journal of Accountancy (September): 321-330.

Sellers, K. and J. C. Tripp. 2015. Converting from C to S corp. may be costlier than you think: Where gifting or bequeathal is contemplated, higher gift and estate tax could be the result. Journal of Accountancy (November): 64-69.

Sellers, K., Y. Huang and B. A. King. 2008. Are your ESO values on target?: Valuing employee stock options for closely held companies. Journal of Accountancy (March): 44-48.

Sells, E. W. 1907. Accountancy education should be held to a uniform standard. Journal of Accountancy (January): 189-191.

Sells, E. W. 1907. The accountant of 1917. Journal of Accountancy (February): 297-299.

Sells, E. W. 1908. Corporate management compared with government control. Journal of Accountancy (January): 236-242.

Sells, E. W. 1915. A plan for international peace. Journal of Accountancy (February): 85-96.

Sells, E. W. 1915. The accounting profession: Its demands and its future. Journal of Accountancy (November): 325-333.

Sells, E. W. 1916. Advertising as a business asset. Journal of Accountancy (June): 424-430. (Sells argues that some advertising can be treated as an asset and some advertising should be treated as expense).

Sells, E. W. 1922. Causes of examination failure. Journal of Accountancy (March): 232-233.

Sessions, D. J. 2006. Recruiting made easy. Journal of Accountancy (May): 31-34.

Severance, R. L. and C. Metrejean. 2005. Not legally enforceable? It's still alimony! Journal of Accountancy (July): 89-91.

Seward, H. F. 1915. Special applications of the piece work system. Journal of Accountancy (August): 122-128.

Shamis, G. S., M. C. Green, S. Sorensen and D. L. Kyle. 2005. Outsourcing, offshoring, nearshoring: What to do? Journal of Accountancy (June): 57-61.

Shannon, T. J. 1920. Accounts of a paper box factory. Journal of Accountancy (March): 198-205.

Shapiro, A., L. Coronado and A. Nientimp. 2008. Post-transaction adjustments: Managing global transfer pricing while reducing ripple effects. Journal of Accountancy (May): 66-69.

Sharf, M. M. 2016. Tax matters: Tax debts from late-file returns held dischargeable in bankruptcy. Journal of Accountancy (April): 79-80.

Shechter, P. J. 2006. Bridging a breakup. Journal of Accountancy (October): 73-77.

Sheff, D. 2017. To be a management accountant, take the initiative and listen. Journal of Accountancy (January): 92.

Sheinis, R. and S. B. Ference. 2014. Data security risk: You can take it anywhere. Journal of Accountancy (April): 16-17.

Shenton, W. A. 1919. Candy manufacturers' accounts. Journal of Accountancy (September): 197-203.

Sheridan, B. and J. Drew. 2012. The future is now: XBRL emerges as a career niche. Journal of Accountancy (June): 123-127.

Sherinsky, J. M. 2010. Replacing SAS 70: New standards for engagements involving outsourcing. Journal of Accountancy (August): 32-37.

Sherr, E. R. and S. N. J. Wlodychak. 2017. State issues with the new federal partnership audits. Journal of Accountancy (March): 56.

Shildneck, B. J. 2005. 100 years of the journal. Journal of Accountancy (October): 12-16.

Shildneck, B. J. 2005. Did you know... Journal of Accountancy (October): 40-41. (Related to the history of the JOA).

Shilts, J. 2017. A framework for continuous auditing: Why companies don't need to spend big money. Journal of Accountancy (March): 38-42.

Shimamoto, D. 2012. A strategic approach to IT budgeting. Journal of Accountancy (March): 38-44.

Shipway, G. W. 1914. Treatment of sinking funds. Journal of Accountancy (June): 478-479.

Shmerler, M. 1920. Accounting for an export house. Journal of Accountancy (August): 106-117.

Shoemaker, P. 2008. The taxpayer advocacy panel: An opportunity to collaborate with the IRS. Journal of Accountancy (September): 68-71.

Shorrock, E. G. 1905. The accountant and appraisals. Journal of Accountancy (December): 146-147.

Shorrock, E. G. and V. C. Kibler. 1923. "Opportunities for the young accountant". Journal of Accountancy (April): 311-312.

Shott, B. 2015. What to do when your client receives a summons. Journal of Accountancy (February): 64-65.

Shoulders, C. D. and R. J. Freeman. 2007. Closing the gaps in GAAP. Journal of Accountancy (June): 62-66.

Siciliano, A. L. and D. P. Zuvich. 2006. The risks of being global. Journal of Accountancy (December): 53-57.

Siegel, B. H. 2005. Maximize tax benefits under IRC Section 165. Journal of Accountancy (April): 72-74.

Siegel, B. H. 2007. Choose the right health care account. Journal of Accountancy (March): 58-61.

Silversmith, D. 2017. Monster.com founder's estate wins dispute over VPFC gain recognition. Journal of Accountancy (August): 65-66.

Silversmith, D. R. 2016. Bookkeeper/office manager's innocent spouse claim is denied. Journal of Accountancy (October): 70-71.

Silversmith, D. R. 2016. Marine surveyor may deduct geological and geophysical expenses. Journal of Accountancy (November): 78-79.

Silversmith, D. R. 2016. Tax matters: Installment sale marked to market before taxpayer's expatriation. Journal of Accountancy (May): 66-68.

Simpson, K. 1916. Prospectives of the new industries. Journal of Accountancy (October): 265-269.

Singleton, T. and S. J. Ursillo Jr. 2010. Guard against cybertheft. Journal of Accountancy (October): 42-48.

Sinkin, J. 2009. Keeping it together. Journal of Accountancy (April): 24-29.

Sinkin, J. and C. Frederiksen. 2012. Bridging compensation gaps in a merger. Journal of Accountancy (January): 42-45.

Sinkin, J. and I. Rosenbloom. 2011. Who would run your firm? Journal of Accountancy (February): 40-44.

Sinkin, J. and T. Putney. 2006. Two-stage deals. Journal of Accountancy (March): 43-46. (Related to mergers).

Sinkin, J. and T. Putney. 2007. Untying the knot: Planning for a de-merger. Journal of Accountancy (October): 46-50.

Sinkin, J. and T. Putney. 2010. Accounting firm M&As: A market update. Journal of Accountancy (November): 30-33.

Sinkin, J. and T. Putney. 2012. Planning and paying for partner retirements. Journal of Accountancy (April): 28-33.

Sinkin, J. and T. Putney. 2013. A two-stage solution to succession procrastination. Journal of Accountancy (October): 40-42.

Sinkin, J. and T. Putney. 2013. How to select a successor. Journal of Accountancy (September): 40-42.

Sinkin, J. and T. Putney. 2013. How to value a CPA firm for sale. Fifth in a series: Methods and results differ for external transactions and internal transfers. Journal of Accountancy (November): 30-32.

Sinkin, J. and T. Putney. 2013. Mergers emerge as dominant trend. Journal of Accountancy (July): 52-54.

Sinkin, J. and T. Putney. 2013. Seven steps to closing a succession sale. Journal of Accountancy (December): 48-51.

Sinkin, J. and T. Putney. 2013. The long goodbye. Journal of Accountancy (August): 36-38. (Accounting firm's succession plan).

Sinkin, J. and T. Putney. 2014. Alternative deal structures for succession. Journal of Accountancy (January): 42-44.

Sinkin, J. and T. Putney. 2014. Do's and don'ts of due diligence. Journal of Accountancy (June): 26-29.

Sinkin, J. and T. Putney. 2014. How to manage internal succession. Journal of Accountancy (February): 38-40.

Sinkin, J. and T. Putney. 2014. How to maximize client retention after a merger. Journal of Accountancy (April): 42-44.

Sinkin, J. and T. Putney. 2014. How to price an owner's interest in a CPA firm. Journal of Accountancy (December): 24-28.

Sinkin, J. and T. Putney. 2014. Managing owner transition through and owners' agreement. Journal of Accountancy (March): 42-44.

Sinkin, J. and T. Putney. 2014. Pricing issues for midsize and large firm sales. Journal of Accountancy (November): 50-53.

Sinkin, J. and T. Putney. 2014. Pricing issues for small firm sales. Journal of Accountancy (October): 24-27.

Sinkin, J. and T. Putney. 2014. The culture test. Journal of Accountancy (May): 30-33.

Sinkin, J. and T. Putney. 2015. How to admit new partners: A fresh approach: The AAV method can help accounting firms find the right formula for bringing in new owners on terms everyone can live with. Journal of Accountancy (December): 33-37.

Skavlem, J. P. and A. R. Schmitz. 2017. How to manage sales and use tax risk. Journal of Accountancy (April): 52-55.

Skinner, P. H. 1914. Computation of interest rates. Journal of Accountancy (August): 120-123.

Smart, A. R. 1906. The accountant as adviser to the manufacturer. Journal of Accountancy (February): 277-282.

Smith, A. 1912. The abuse of the audit in selling securities. Journal of Accountancy (October): 243-253.

Smith, A. and J. C. Laurent. 2008. Allocating value among different classes of equity. Journal of Accountancy (March): 50-56.

Smith, H. G. and L. D. Upson. 1918. Do exchange sales pay? Journal of Accountancy (June): 413-425.

Smith, H. M. 1923. Stock-exchange questionnaire and related financial statements. Journal of Accountancy (February): 95-114.

Smith, L. and K. Euwema. 2015. Not-for-profit financial reporting headed for a change. A fundamental reporting model that has existed for 20 years is being updated to provide better information for users. Journal of Accountancy (July): 42-47.

Smith, M. M., D. L. Ariail and M. Evans. 2009. Tax consequences of mortgage discharge. Journal of Accountancy (November): 54-61.

Smith, R. 1909. State supervision over accounting methods part IV: VI. Supervision over the accounting of public service corporations. Journal of Accountancy (October): 419-426.

Smith, R. 1909. State supervision over accounting methods part IV: VII. Some present needs in supervision. Journal of Accountancy (October): 427-431.

Smith, R. 1910. State administrative supervision over local accounting (concluded). Journal of Accountancy (February): 263-276.

Smith, S. H. and R. Singleton. 2015. Tax-efficient investing in gold: Maximize after-tax returns of buying and holding the precious metal. Journal of Accountancy (January): 60-64.

Snyder, A. 2005. Volunteering for financial literacy. Journal of Accountancy (June): 21-23.

Snyder, A. 2008. Wealth harvesting: More than just retirement or succession planning. Journal of Accountancy (July): 28-33.

Snyder, C. 1907. The real evil is to the railroad itself. Journal of Accountancy (September): 332-336.

Snyder, F. D. 1915. Federal Reserve banks and reserve agent. Journal of Accountancy (July): 28-33.

Soled, J. A. 2010. Tax return preparation mistakes. Journal of Accountancy (June): 62-66.

Soled, J. A., M. B. Goldhirsch and K. N. Tierney. 2014. The lure of a Sec. 475 election. Making a mark-to-market election has many benefits and a few pitfalls. Journal of Accountancy (July): 56-58, 60, 62, 64.

Sorensen, C., A. Mullee and H. Duncan. 2017. The growing trend of soda taxes. Journal of Accountancy (June): 72.

Sorensen, S. M. and D. L. Kyle. 2008. Currency translation adjustments. Journal of Accountancy (July): 42-47.

Sorensen, S. M., D. L. Kyle and M. G. Lamoreaux. 2007. Found in translation: A guide to using foreign financial statements. Journal of Accountancy (February): 38-43.

Sparks, H. C. and H. Wichmann. 2007. Help clients get government contracts. Journal of Accountancy (March): 32-35.

Speakman, F. M. 1914. Accounts for fraternal beneficiary societies. Journal of Accountancy (March): 177-186.

Speciale, R. C. 2014. Inherited home triggers denial of first-time homebuyer credit. Journal of Accountancy (August): 76, 78.

Speciale, R. C. 2014. Spouses must qualify as first-time homebuyers under same provision. Journal of Accountancy (July): 82.

Speciale, R. C. 2015. Tax matters: Head-of-household return may be amended to married filing jointly after a petition to tax court. Journal of Accountancy (September): 83-84.

Speicale, R. C. and R. D. Golden. 2014. Aircraft rental is passive activity. Journal of Accountancy (November): 78, 80.

Speciale, R. C. and R. D. Golden. 2014. Tax court addresses "placed in service" date. Journal of Accountancy (April): 61-62.

Speciale, R. C. and R. D. Golden. 2016. Tax matters: IRS gives more guidance on like-kind aircraft exchanges. Journal of Accountancy (May): 71-72.

Speciale, R. C. and R. D. Golden. 2016. Tax matters: IRS provides guidance on like-kind exchanges of aircraft. Journal of Accountancy (April): 80-82.

Spencer, G. 2007. NPO compensation in the spotlight. Journal of Accountancy (October): 54-57.

Spencer, S. L. and G. E. Richards. 2012. Three common currency-adjustment pitfalls. Journal of Accountancy (February): 30-35.

Spies, O. A. 1915. Annuities and bond discount. Journal of Accountancy (September): 203-215.

Spies, O. A. 1917. Present worth of future coupon payments. Journal of Accountancy (March): 171-176.

Sprague, C. E. 1906. Premiums and discounts. Journal of Accountancy (August): 294-296.

Sprague, C. E. 1907. A fallacy in bond values. Journal of Accountancy (November): 1-4.

Sprague, C. E. 1907. The philosophy of accounts: Chapter I. Nature of the account. Journal of Accountancy (January): 181-184.

Sprague, C. E. 1907. The philosophy of accounts: Chapter II. Form of the account. Journal of Accountancy (January): 185-188.

Sprague, C. E. 1907. The philosophy of accounts: Chapter III. Construction of the account. Journal of Accountancy (February): 261-269.

Sprague, C. E. 1907. The philosophy of accounts: Chapter IV. The transaction. Journal of Accountancy (February): 269-275.

Sprague, C. E. 1907. The philosophy of accounts: Chapter V. The balance sheet. Journal of Accountancy (March): 364-375.

Sprague, C. E. 1907. The philosophy of accounts: Chapter VI. Phases of the assets. Journal of Accountancy (April): 449-452.

Sprague, C. E. 1907. The philosophy of accounts: Chapter VII. Phases of the liabilities. Journal of Accountancy (April): 452-454.

Sprague, C. E. 1907. The philosophy of accounts: Chapter VIII. Proprietorship. Journal of Accountancy (April): 454-459.

Sprague, C. E. 1907. The philosophy of accounts: Chapter IX. Offsets and adjuncts. Journal of Accountancy (April): 459-461.

Sprague, C. E. 1907. The philosophy of accounts. Chapter X. Insolvency. Chapter XI. The Period. Chapter XII. Economic Accounts. Journal of Accountancy (May): 33-45.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XIII. The economic summary. Journal of Accountancy (June): 122-130.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XIV. The trial balance. Journal of Accountancy (July): 198-201.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XV. The journal. Journal of Accountancy (July): 202-210.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XVI. Posting mediums. Journal of Accountancy (August): 287-294.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XVII. Posting from tickets. Journal of Accountancy (August): 294-297.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XVIII. The ledger. Journal of Accountancy (September): 363-368.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XIX. Precautions against error. Journal of Accountancy (October): 432-443.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XX. The detection of errors. Journal of Accountancy (October): 443-450.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XXI. Fiduciary accounts. Journal of Accountancy (November): 23-28.

Sprague, C. E. 1907. The philosophy of accounts: Monograph A. The cash account. Journal of Accountancy (November): 29-40.

Sprague, C. E. 1908. Stock value of a bond. Journal of Accountancy (July): 174-176.

Sprague, C. E. 1908. The philosophy of accounts: Monograph B. The merchandise account. Journal of Accountancy (January): 205-210.

Stampfli, M. and D. Pulliam. 2007. IRS scores victory over alleged tax shelter. Journal of Accountancy (April): 78-79.

Stander, L. E. 1916. Accounting system of New York department of water supply. Journal of Accountancy (August): 81-89.

Stantial, J. 2007. ROI on XBRL. Journal of Accountancy (June): 32-35.

Staub, E. E. 1912. Municipal cost accounts. Journal of Accountancy (February): 99-108.

Staub, E. E. 1915. The designing of accounting systems. Journal of Accountancy (December): 430-437.

Staub, E. E. 1921. Profits and financing of manufacturing corporations. Journal of Accountancy (August): 91-100.

Staub, W. A. 1909. Deferred charges to operating. Journal of Accountancy (October): 401-418.

Staub, W. A. 1914. The interrelation of financial and operating data. Journal of Accountancy (January): 1-12.

Staub, W. A. 1920. How to write a report. Journal of Accountancy (September): 169-173.

Staub, W. A. 1921. Fallacies of the sales tax. Journal of Accountancy (August): 81-90.

Steele, F. R. C. 1913. The development of systems of control. Journal of Accountancy (October): 280-290.

Steele, F. R. C. 1919. Federal taxation of corporations. Journal of Accountancy (December): 420-434.

Steele, F. R. C. 1921. Limitations of system. Journal of Accountancy (January): 21-29.

Sterna, S. D. 2013. When is a partner "retired"? Journal of Accountancy (September): 16-17.

Sterna, S. D. 2015. Professional liability spotlight: Weighing strategies to limit litigation. Journal of Accountancy (October): 18-19.

Sterna, S. D. and D. K. Rood. 2016. The unexpected risks of trustee services. Journal of Accountancy (July): 17-18.

Sterna, S. D. and S. B. Ference. 2017. Deflecting clients' defense and indemnity requests. Journal of Accountancy (April): 14-15.

Sterrett, J. E. 1905. Education and training of a certified public accountant. Journal of Accountancy (November): 1-15.

Sterrett, J. E. 1907. Professional ethics. Journal of Accountancy (October): 407-431.

Sterrett, J. E. 1907. Re-organize the C.P.A. Examinations. Journal of Accountancy (January): 204-208.

Sterrett, J. E. 1909. An open letter on the corporation tax bill. Journal of Accountancy (October): 456-458.

Sterrett, J. E. 1910. Legislation for the control of corporations. Journal of Accountancy (February): 241-247.

Sterrett, J. E. 1913. Interest not a part of the cost of production. Journal of Accountancy (April): 241-244.

Sterrett, J. E. 1923. Charles Waldo Haskins, A Biography. Journal of Accountancy (May): 394.

Stevens, F. A. 1906. A statement of affairs. Journal of Accountancy (November): 52-53.

Stevens, M. G. 2008. Depreciate property in like-kind exchanges consistently. Journal of Accountancy (November): 74-80.

Stevens, M. G. 2008. Now's the time to comply with NQDC regs: Help clients avoid problems with nonqualified deferred compensation. Journal of Accountancy (May): 70-74.

Stewart, T. 2017. How to discuss long-term care options with clients. Journal of Accountancy (March): 22-27.

Stewart, W. D. 1913. Pennsylvania C.P.A. examinations of November, 1912. Journal of Accountancy (May): 370-376.

Stockwell, H. G. 1906. Problem in practical accounting/solution. Journal of Accountancy (April): 543-545.

Stockwell, H. G. 1907. Street railway bonds as investments: A comparison with steam railroad bonds. Journal of Accountancy (June): 98-111.

Stockwell H. G. 1912. The broader field for certified public accountants. Journal of Accountancy (January): 21-24.

Stockwell, H. G. 1918. Accountants and the food administration. Journal of Accountancy (October): 250-252.

Stolz, D. A. 2009. Broken home. Journal of Accountancy (September): 52-56.

Stone, K. C. 1915. Closing out the books. Journal of Accountancy (October): 322.

Stuart, G. and C. T. Metrejean. 2007. In the line of duty. Journal of Accountancy (May): 91-92.

Suffern, E. L. 1906. Relative advantages of trust companies and accountants as trustees and executors. Journal of Accountancy (August): 241-247.

Suffern, E. L. 1909. The corporation tax bill. Journal of Accountancy (October): 397-400.

Suffern, E. L. 1912. The contribution of the accountant in support of the commission on industrial relations. Journal of Accountancy (June): 401-404.

Suffern, E. L. 1912. The president's address. Journal of Accountancy (October): 254-258.

Suffern, E. L. 1913. Treatment of interest on manufacturing investment: Interest as an element of production costs. Journal of Accountancy (May): 329-335.

Suffern, E. L. 1914. Responsibility of the accountant. Journal of Accountancy (March): 197-202.

Suffern, E. S. 1911. The man in the ranks. How he benefits through scientific management. Journal of Accountancy (December): 565-572.

Suffern, E. L. 1915. Credit, its principles and practice. Journal of Accountancy (July): 73-74.

Suffern, E. L. 1915. Railroad accounting. Journal of Accountancy (May): 401-403.

Suffern, E. L. 1922. Municipal accounting in New Jersey. Journal of Accountancy (May): 321-330.

Suffern, E. L. 1922. Twenty-five years of accountancy. Journal of Accountancy (September): 174-181.

Sullivan, J. 2013. How to help clients make the right social security election. CPAs need to start by focusing on four key aspects of the decision. Journal of Accountancy (December): 52-55.

Sullivan, J. 2015. Guilding clients through the Medicare Part B enrollment minefield: CPA's timely advice can help seniors avoid expensive penalties and coverage gaps. Journal of Accountancy (December): 48-52.

Sullivan, J. 2017. Student loans: What you need to know before signing. Journal of Accountancy (January): 40-45.

Sullivan, J. and J. Sullivan. 2010. CPAs in an aging society: When Alzheimer's disease affects a client. Journal of Accountancy (January): 44-48.

Sunley, W. T. 1923. Intercompany profits. Journal of Accountancy (October): 310-313.

Sunley, W. T. 1923. Minority interests in inter-company profits. Journal of Accountancy (May): 350-355.

Sunley, W. T. Jr. 1915. Treasury stock. Journal of Accountancy (December): 424-429.

Sussman, B. 2008. Mastering the payment card industry standard. Journal of Accountancy (January): 50-54.

Suter, J. P. 1919. Some reflections on cost accounting. Journal of Accountancy (August): 95-103.

Suter, J. P. 1920. The pricing of inventories. Journal of Accountancy (April): 276-282.

Swainson, G. 1906. Some points in municipal accountancy. Journal of Accountancy (June): 132-137.

Sweet, H. N. 1919. Federal taxes in relation to business. Journal of Accountancy (August): 121-125.

Sweet, H. N. 1921. Treatment of commitments of purchasers, etc., on certified balance-sheets. Journal of Accountancy (March): 167-172.

Swilley, S. W. 2017. Long-term contracts and AMT. Journal of Accountancy (December): 62-63. ("Certain construction contractors may be eligible to use the cash or completed-contract method of accounting for regular income tax. However, these taxpayers may also be liable for alternative minimum tax (AMT)").

Sykes, T. D. 2015. 10 situations when a CPA should call "timeout": Tax accountants need to know when to call in legal counsel. Journal of Accountancy (April/May): 84-86, 88-89.

Taggart, H. E. 1958. Cost justification: Rules of the game. Journal of Accountancy (December): 52-60. (Robinson-Patman Act and price discrimination).

Tanner, J. B. 1914. Governmental profit and loss. Journal of Accountancy (April): 264-270.

Tapis, G. P. 2016. Why are you not a CPA? Taking the CPA exam gives an accounting professor new ideas for bridging the gap between practitioners, students, and academics. Journal of Accountancy (February): 28-32.

Tapp, T. J. 1923. Accounting for rice milling. Journal of Accountancy (January): 26-31.

Tarasco, J. A. and N. A. Damato. 2006. Build a better career path. Journal of Accountancy (May): 37-41.

Tarlson, N. G. 2008. Donor-advised funds: Preparing for closer scrutiny. Journal of Accountancy (January): 28-32.

Tate, W., C. Rosen and D. Zimmerman. 2005. Frame a travel strategy. Journal of Accountancy (March): 45-47, 49.

Tate, W., J. Eisenstodt and C. Rosen. 2006. Managing meetings. Journal of Accountancy (April): 59-62.

Taylor, D. and A. McNeal. 2011. What's your fraud IQ? Journal of Accountancy (November): 42-45.

Taylor, D. and A. McNeal. 2012. What's your fraud IQ? Journal of Accountancy (February): 36-39.

Taylor, D. and A. McNeal. 2012. What's your fraud IQ? Journal of Accountancy (May): 44-48.

Taylor, W. G. L. 1907. Over-capitalization should be against the rules of the financial game. Journal of Accountancy (September): 336-341.

Taylor, W. S. 1920. Accounting in the peanut industry. Journal of Accountancy (February): 113-117.

Teele, A. W. 1908. Railroad accounting in relation to the 20th section of the act to regulate commerce. Journal of Accountancy (December): 89-95.

Teele, A. W. 1922. Importance of accounting in gas rate cases. Journal of Accountancy (December): 417-426.

Teevan, J. C. 1921. American Institute examinations. Journal of Accountancy (April): 302-313.

Teevan, J. C. 1924. Examination in commercial law. Journal of Accountancy (September): 219-225.

Teichmann, M. 1906. Depreciation. Journal of Accountancy (December): 101-105.

Teichmann, M. 1907. Sound reasons for lower prices of street railway securities. Journal of Accountancy (June): 89-90.

Teichmann, M. 1907. The use of charts in accountancy. Journal of Accountancy (November): 41-43.

Teichmann, M. 1912. A sketch of accountancy. Journal of Accountancy (June): 420-430.

Temple, H. M. 1907. The American Association of Public Accountants. Journal of Accountancy (December): 178-179.

Temple, H. M. 1912. Where the west begins. Journal of Accountancy (October): 326.

"Where the West Begins"

"Out where the handclasp's a little stronger,
Out where a smile dwells a little longer,
That's where the West begins.

Out where the sun's a little brighter,
Where the snow that falls is a trifle whiter,
Where the bonds of home are a wee bit tighter,
That's where the West begins.

Out where skies are a trifle bluer,
Out where friendship's a little truer,
That's where the West begins.

Out where a fresher breeze is blowing,
Where there is laughter in every streamlet flowing,
Where there's more of reaping and less of sowing,
That's where the West begins.

Out where the world is in the making,
Where fewer hearts with despair are aching,
That's where the West begins.

Where there is more of singing and less of sighing,
Where there is more of giving and less of buying,
And a man makes friends without half trying -
That's where the West begins."

Author unknown. Submitted by Temple, H. M. 1912. JOA (September): 326.

Temple, H. M. 1915. Contractual relations between clients and accountants. Journal of Accountancy (October): 291-296.

Testa, S. E. Charitable planning: CRTs, CLTs and increasing payment CLAT. Journal of Accountancy (July): 18-23.

Thayer, O. B. 1914. Taxes as deferred debits. Journal of Accountancy (August): 114-117.

Thayer, O. B. 1923. Receipt of certificates of capital stock as taxable income. Journal of Accountancy (June): 430-437.

Tilley, C. 2012. Helping CEOs connect the dots: CIMA's chief executive examines the global need for management accountants. Journal of Accountancy (March): 31-31. (A note on the report "Rebooting Business: Valuing the Human Dimension" See the following link for the report: http://tinyurl.com/7yzgsqc).

Thomas, C. W. 2013. Clarifying the standard for group audits. Journal of Accountancy (March): 32-39.

Thomas, E. S. 1917. Determination of income rate on unusual serial bonds. Journal of Accountancy (August): 105-111.

Thomas, F. C. 2009. Social security for two. Journal of Accountancy (January): 30-34.

Thomas, H. I. 1914. Accounting and auditing as related to credits. Journal of Accountancy (February): 115-120.

Thomas, H. I. 1914. Real estate accounting; and may premiums from sales of capital stock be used for dividends? Journal of Accountancy (November): 357-365.

Thomas, J. J. 1916. Depreciation and valuation. Journal of Accountancy (January): 24-33.

Thomas, W. and J. T. Parish. 1999. Co-sourcing: What's in it for me? Journal of Accountancy (May): 85-88.

Thompson, E. 2010. How to be a better mentor. Journal of Accountancy (November): 42-45.

Thompson, H. C. 1913. Account analysis in commercial banks. Journal of Accountancy (September): 210-229.

Thompson, J. H. and A. Rydholm. 2006. Substantial equivalency: Practice privileges. Journal of Accountancy (September): 37-39.

Thompson, J. H. and G. M. Larson. 2005. A gap in insurance GAAP? Journal of Accountancy (March): 83-85.

Thompson, W. A. 1906. Guaranteed stock. Journal of Accountancy (November): 53-54.

Thomson, E. H. 1915. Farm cost accounting. Essential farm records and their interpretation. Journal of Accountancy (December): 401-420.

Thornton, F. W. 1912. Another correspondent attacks New York examinations. Journal of Accountancy (November): 427-428.

Thornton, F. W. 1921. Some accounting anomalies of tax laws. Journal of Accountancy (June): 417-420.

Thornton, F. W. 1922. "Why should we have a new federal tax law?" A reply. Journal of Accountancy (December): 427-431.

Thornton, F. W. 1923. Chemistry and physics in accounting. Journal of Accountancy (April): 241-246.

Thornton, F. W. 1923. How great is the national fund from which taxes must be paid? Journal of Accountancy (October): 241-246.

Thornton, F. W. 1925. Incomes for 1922: As shown by the report of the Secretary of the Treasury. Journal of Accountancy (February): 93-98.

Thornton, F. W. 1925. Investments. Journal of Accountancy (November): 329-336.

Thulin, F. 1918. Deductibility of interest charges under federal tax laws. Journal of Accountancy (July): 23-32.

Thulin, F. 1918. Procedure in a bank audit. Journal of Accountancy (September): 191-211.

Thulin, F. 1918. Profit earned and profit collected. Journal of Accountancy (January): 34-42.

Thulin, F. 1919. Mathematics of credit extension. Journal of Accountancy (April): 259-267.

Thulin, F. A. 1921. Principles of interpretation of accounting data. Journal of Accountancy (December): 415-421.

Tie, R. 2005. The case for private company GAAP. Journal of Accountancy (May): 27-29.

Tie, R. 2005. XBRL: It's unstoppable. Journal of Accountancy (August): 32-35.

Tie, R. 2006. Takin' care of business. Journal of Accountancy (November): 34-37.

Tie, R. 2006. The new world of auditing standards. Journal of Accountancy (May): 59-62.

Tie, R. 2007. Speaking in the public interest. Journal of Accountancy (November): 26-29.

Tinsley, A. L. 1917. Classification of income and profit and loss accounts. Journal of Accountancy (August): 94-99.

Tishlias, D. P., and P. Chalos. 1986. High-tech production's impact on cost accounting: A case study. Journal of Accountancy (November): 158-167.

Tobin, A. 2015. PTO and constructive receipt: Potential traps for employers include the timing of, and cross-year accounting for, payroll tax liabilities from paid-time-off programs. Journal of Accountancy (October): 70-71.

Tobin, A. F. and D. J. Holets. 2017. Employee discount plans. Journal of Accountancy (September): 46.

Todd, T. M. 2017. Accounting method changes make closed years relevant. Journal of Accountancy (October): 46.

Tolleth, W. R. 1917. Expert testimony by accountants. Journal of Accountancy (August): 88-93.

Touch, G. A. 1906. Receiverships. Journal of Accountancy (May): 39-50.

Toulmin, H. A. Jr. 1925. Patents in the income-tax return. Journal of Accountancy (September): 183-189.

Traina, L. 2016. 5 steps CPAs can take to fight hackers. Journal of Accountancy (April): 58-63.

Traum, S. S. 2011. Taking the "sting" out of S corporations' earnings and profits. Journal of Accountancy (January): 48-51.

Travis, E. M. 1920. Federal Income-tax law and regulations versus New York State law and regulations. Journal of Accountancy (February): 81-90.

Tsakumis, G. T., D. R. Campbell Sr. and T. S. Doupnik. 2009. IFRS: Beyond the standards. Journal of Accountancy (February): 34-39.

Tschakert, N., J. Kokina, S. Kozlowski and M. Vasarhelyi. 2016. The next frontier in data analytics. Journal of Accountancy (August): 58-63.

Tucker, R. H. 1915. The Minnesota express rate case: A statement and analysis. Journal of Accountancy (February): 107-117.

Tueffel, H. 2016. Boost the bottom line with accounts payable best practices. Journal of Accountancy (November): 50-54.

Tunstall, R. B. 1916. Financing municipal improvements. Journal of Accountancy (March): 176-183.

Turtle, G. R. 1921. Accounting for crude petroleum producers. Journal of Accountancy (April): 250-258.

Tysiac, K. 2012. 125 people of impact in accounting. Journal of Accountancy (June): 58-60, 64-73.

Tysiac, K. 2012. A quest for relevance New framework for SMEs balances costs and benefits in financial reporting. Journal of Accountancy (December): 32-35.

Tysiac, K. 2012. Applying the principles: COSO proposal related framework to external financial reporting. Journal of Accountancy (November): 36-38.

Tysiac, K. 2012. Back to basics: Proposed framework for SMEs geared for reliability and simplicity. Journal of Accountancy (November): 32-35.

Tysiac, K. 2012. Embracing change: Richard Caturano, the AICPA's 100th chairman, outlines vision to grow and advance the profession. Journal of Accountancy (November): 26-30.

Tysiac, K. 2012. In pursuit of inclusion. Journal of Accountancy (June): 83-84, 86, 90.

Tysiac, K. 2012. Internal control revisited. Prominent COSO officials discuss proposed updates to framework. Journal of Accountancy (March): 24-29.

Tysiac, K. 2012. Snyder's challenge: Reinvigorating Michigan. Journal of Accountancy (December): 22-25.

Tysiac, K. 2012. Test your CPA history knowledge. Journal of Accountancy (June): 42, 48.

Tysiac, K. 2012. Small businesses, big risk. Journal of Accountancy (August): 38-41.

Tysiac, K. 2013. AICPA, FAF-led private company efforts target different segments. Journal of Accountancy (September): 47.

Tysiac, K. 2013. Conflict minerals rule poses compliance challenge: SEC regulation forces deep dive into supply chains. Journal of Accountancy (April): 56-63. (Companies must trace conflict minerals, i.e., gold, tantalum, tin, and tungsten in their supply chains).

Tysiac, K. 2013. Managing change, people, and transparency: An interview with former FASB chairman Robert Herz. Journal of Accountancy (July): 40-43.

Tysiac, K. 2013. Shooting straight. How internal auditors can be strategic and collaborative while maintaining independence and objectivity. Journal of Accountancy (December): 28-31.

Tysiac, K. 2013. Taking stock of leases. Journal of Accountancy (November): 18.

Tysiac, K. 2013. The leadership cycle: Pointing the way to success. Journal of Accountancy (June): 26-30.

Tysiac, K. 2014. A holistic approach to audit quality. Journal of Accountancy (September): 33.

Tysiac, K. 2014. Audit regulators see positive signs. Journal of Accountancy (September): 38-40, 42-43.

Tysiac, K. 2014. Early inspiration is critical, firm diversity exerts say and state societies have key role in assisting minority recruitment. Journal of Accountancy (August): 51, 52.

Tysiac, K. 2014. Making a positive impact: Tommye E. Barie focuses on relevance, rigor, and reach as AICPA Chair. Journal of Accountancy (November): 28-33.

Tysiac, K. 2014. Patent predicaments. Journal of Accountancy (March): 52-55.

Tysiac, K. 2014. Revenue recognition: No time to wait. Journal of Accountancy (July): 40-43.

Tysiac, K. 2014. Second act: Consulting. Journal of Accountancy (November): 46-48.

Tysiac, K. 2014. Seven revenue recognition considerations. Journal of Accountancy (March): 24-26.

Tysiac, K. 2015. 8 accounting and auditing issues you can't afford to ignore: Financial reporting realm has seen significant changes. Journal of Accountancy (March): 37, 39, 41, 43.

Tysiac, K. 2015. A 6-point plan to improve audit quality: AICPA releases road map for enhanced financial statement audits of private companies, EBPs, and government entities. Journal of Accountancy (July): 14-15.

Tysiac, K. 2015. Blazing a path to success for the profession: AICPA Chairman Tim Christen takes pride in people as he advocates for CPAs to shape the profession's future through change. Journal of Accountancy (November): 26-30.

Tysiac, K. 2015. Driving faster decisions: How continuous monitoring and auditing are enabling HP - and many other organizations - to become more agile. Journal of Accountancy (April/May): 48-51.

Tysiac, K. 2015. Evolving practice monitoring to improve quality in A&A engagements. Journal of Accountancy (February): 18.

Tysiac, K. 2015. How small businesses can keep data secure. Journal of Accountancy (March): 18.

Tysiac, K. 2015. How to hire an EBP auditor. Journal of Accountancy (June): 18. (Employee benefit plans).

Tysiac, K. 2015. How to perform high-quality EBP audits: Employee benefit plan work requires specialized training and careful coordination. Journal of Accountancy (September): 61-64.

Tysiac, K. 2015. New direction for CPA exam: Proposed changes would enhance testing of higher-order skills. Journal of Accountancy (October): 36-37.

Tysiac, K. 2015. Revenue recognition revisited: One-year delay and other clarifications proposed in convergence project. Journal of Accountancy (April/May): 20.

Tysiac, K. 2015. Strategic planning for NFPs. Journal of Accountancy (November): 22. (Tips for not-for-profits strategic planning).

Tysiac, K. 2015. Succeeding with a narrow focus: In an increasingly complex business and regulatory environment, some audit practitioners find that specialization reduces their risk while lowering their costs. Journal of Accountancy (September): 57-59.

Tysiac, K. 2016. 11 tips for success with single audits. Journal of Accountancy (November): 40-42, 44, 46-47.

Tysiac, K. 2016. Auditing risks in culture. Journal of Accountancy (April): 20.

Tysiac, K. 2016. Changes proposed to peer review standards: Efforts will increase the focus on quality-control systems. Journal of Accountancy (January): 18.

Tysiac, K. 2016. CPA firms struggling with succession. Journal of Accountancy (September): 26-31.

Tysiac, K. 2016. Exploring mentorship: A graceful exit. Journal of Accountancy (November): 56-57.

Tysiac, K. 2016. FASB requires earlier reporting of credit losses. Journal of Accountancy (August): 14-15.

Tysiac, K. 2016. Getting creative in fundraising. Not-for-profits are using events, partnerships, and web tools to raise revenue in a competitive landscape. Journal of Accountancy (July): 34-38, 40.

Tysiac, K. 2016. How the next CPA exam was developed. Journal of Accountancy (September): 52-55.

Tysiac, K. 2016. New path for CPAs in cyber risk management. Journal of Accountancy (November): 16-17.

Tysiac, K. 2016. Nurturing the human element: How one firm is pursuing audit quality through a career progression framework and timely feedback. Journal of Accountancy (July): 28-30, 32-33.

Tysiac, K. 2016. Paying it forward. Journal of Accountancy (November): 28-32.

Tysiac, K. 2016. Stress-free implementation. Journal of Accountancy (October): 22.

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Tysiac, K. 2016. We can do our part. Journal of Accountancy (August): 92.

Tysiac, K. 2017. Coping with audit changes. Journal of Accountancy (March): 17.

Tysiac, K. 2017. Flexibility as a retention tool. Journal of Accountancy (February): 24-28.

Tysiac, K. 2017. Get ready for Gen Z. Journal of Accountancy (August): 16.

Tysiac, K. 2017. Get revenue recognition right at not-for-profits. Journal of Accountancy (March): 44-48.

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Tysiac, K. 2017. How financial statement audits deliver key business insights. Journal of Accountancy (June): 44-45.

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Tysiac, K. 2017. 'We have to be bold': Eric Hansen, CPA, CGMA, incoming chair of the AICPA, sees opportunities in changing times for the profession. Journal of Accountancy (November): 18-22.

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Vien, C. L. 2015. Crowdfunding brings new opportunities for CPAs: As crowdfunding continues to take off, CPAs can help small and medium-size enterprises navigate the complexities of this new sphere. Journal of Accountancy (October): 39-42.

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Vollmer, S. 2014. Tackling tariffs. Journal of Accountancy (February): 18.

Vollmer, S. 2015. How to mind your manners in the Middle East: CPAs who do business in the region need to know the cultural rules. Journal of Accountancy (January): 42-46.

Vollmer, S. 2015. How to rate external auditors. Journal of Accountancy (September): 20.

Vollmer, S. 2015. Monitoring fraud risks in the supply chain. Journal of Accountancy (April/May): 26.

Vollmer, S. 2015. Staying focused at the top. One expert's perspective on issues facing today's boards of directors. Journal of Accountancy (April/May): 72-75.

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Vollmer, S. 2016. Improve your conflict management skills: Test yourself with real-life workplace scenarios and learn best practices in this quiz. Journal of Accountancy (April): 42-45.

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