Journal of Accountancy

*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.

A Captain in the Regular Service. 1905. The business man of the army. Journal of Accountancy (December): 112-117.

Abbott, J. B. and N. A. 1915. Deadstock. Journal of Accountancy (October): 315-320. (..."inactive merchandise, if carried from year to year in an inventory, "eats its head off," and therefore that it is better to keep this inactive item at the very lowest figure.").

Adams, B. C. 2008. Discover the power of Excel 2007. Journal of Accountancy (February): 60-65.

Adams, E. E. 1922. Provision for obsolescence. Journal of Accountancy (May): 387-388.

Adams, H. C. 1908. Railway accounting in its relation to the twentieth section of the act to regulate commerce. Journal of Accountancy (October): 381-393.

Adams, M. T. and C. S. Troutman. 2012. Avoiding missteps in the LIFO conformity rule. Journal of Accountancy (August): 60-64.

Addington, K. H. 1921. Invested capital from a legal standpoint as applied to excess and war profits taxation. Journal of Accountancy (February): 110-120.

Adkins, N. and B. C. Henderson. 2009. Help for homebuyers: A guide to the new first-time homebuyer credit. Journal of Accountancy (May): 34-38.

Ahlberg, T. J. 1920. Accounting for retail shoe stores. Journal of Accountancy (August): 97-105.

AICPA Staff. 2011. How the CPA exam is scored. Journal of Accountancy (May): 24-28.

Altfest, L. J. and W. M. Primoff. 2012. A wealth of opportunity: CPAs can expand their practice by helping clients assemble and monitor financial management teams. Journal of Accountancy (April): 22-26.

Allen, A. F. 1907. Operating statistics for street railways. Journal of Accountancy (July): 211-215.

Allen, C. 2006. Ethics rules get tighter. Journal of Accountancy (December): 59-64.

Allen, C. 2010. Comparing the ethics codes: AICPA and IFAC. Journal of Accountancy (October): 24-33.

Allen, C. 2011. Improving the code of professional conduct. Journal of Accountancy (June): 38-43.

Allen, C. and R. Bunting. 2008. A global standard for professional ethics. Journal of Accountancy (May): 46-51.

Allen, C., C. E. Landes and L. A. Snyder. 2007. Navigating the crossroads of control and independence: Practical guidance for private company auditors. Journal of Accountancy (December): 42-46.

Allen, F. 1907. Professionals ethics. Journal of Accountancy (December): 97-99.

Allen, L. H. 1914. Payroll distribution on construction work. Journal of Accountancy (July): 38-46.

Allen, L. H. 1915. Accounts for material on engineering construction. Journal of Accountancy (May): 352-358.

Allen, L. H. 1917. Cost accounting for the contractor. Journal of Accountancy (March): 177-184.

Allen, W. E. III. and M. B. Foster. 2005. The best of both worlds: A combination of cost segregation and like-kind exchanges can save on real estate taxes. Journal of Accountancy (August): 43-46.

Allen, W. H. 1908. Wanted - one thousand efficient accountants for municipal research. Journal of Accountancy (July): 187-193.

Allmon, M. B. 2007. CPAs as trust protectors. Journal of Accountancy (March): 42-45.

Almer, E. D. 2005. Advice from trailblazers and rising stars. Journal of Accountancy (September): 97-99.

Aloi, M. J. 2012. When a client leaves or loses a job. Journal of Accountancy (February): 40-43.

Altieri, M. P. and J. A. Rothman. 2006. Surviving Katrina: Tax breaks for victims of the costliest catastrophe in American history. Journal of Accountancy (February): 58-61.

Altieri, M. P. and R. A. Naegele. 2006. Protect retirement assets. Journal of Accountancy (January): 36-39.

Amato, N. 2013. Succession planning: The challenge of what's next. Journal of Accountancy (January): 44-47.

Amato, N. and S. P. Schreiber. 2013. Small businesses struggle to navigate provisions of the health care law. Journal of Accountancy (January): 38-43.

Amin, J. D. and M. C. Heavey. 2012. Make your community more financially literate. Journal of Accountancy (June): 106-107.

Anderson, A., P. Herring and A. Pawlicki. 2005. EBR: The next step. Journal of Accountancy (June): 71-74. (Enhanced business reporting).

Andrew, G. G. 2011. Revitalize your firm's marketing strategy: Avoid two common pitfalls and boost ROI. Journal of Accountancy (July): 40-44.

Angert, E. H. 1906. The proper distribution of interest on bonds between life tenants and remaindermen. Journal of Accountancy (August):. 259-274.

Anthony, R. N. 1982. Equity interest - Its time has come. Journal of Accountancy (December): 76-93.

Anyon, J. T. 1910. Accounting terminology. Journal of Accountancy (October): 435-438.

Anyon, J. T. 1909. Sinking funds and reserve accounts. Journal of Accountancy (January): 185-191.

Anyon, J. T. 1925. Early days of American accountancy. Journal of Accountancy (January): 1-8.

Anyon, J. T. 1925. Early days of American accountancy. Journal of Accountancy (February): 81-92.

Anyon, J. T. 1925. Early days of American accountancy. Journal of Accountancy (March): 161-169.

Apitz, J. W. 1913. A question of partners' drawing and dividends. Journal of Accountancy (January): 72-73.

Archambeault, D. and J. Friedl. 2007. CPAs as corporate directors. Journal of Accountancy (September): 52-56.

Archer, J. P. 1918. An examiner's impressions. Journal of Accountancy (October): 247-249.

Ariail, D. L., M. M. Smith, N. Deininger and R. M. Wingfield. 2010. Discharging taxes in bankruptcy. Journal of Accountancy (August): 58-63.

Armstrong, R. D. 1920. Regulation of bond discount. Journal of Accountancy (July): 18-35.

Arnold, S. 2009. IFRS risk planning and controls execution. Journal of Accountancy (September): 34-37.

Arthur, D. 1923. Invested capital accounting. Journal of Accountancy (June): 473-474.

Asbury, A. H. 2012. Schedule UTP: The early returns are in. Journal of Accountancy (November): 54-59. (Form 1120, Schedule Uncertain Tax Position Statement).

Ashdown, C. S. 1922. Treatment of foreign exchange in branch-office accounting. Journal of Accountancy (October): 262-279.

Atkins, R. 1917. Cost records and profits. Journal of Accountancy (September): 239-240.

Attmore, R. H., C. B. Green, W. W. Holder, E. J. Mazur, et. al. 2005. Statement No. 46 of the Governmental Accounting Standards Board - Net Assets Restricted by Enabling Legislation: (An amendment of GASB Statement No. 34). Journal of Accountancy (March): 106-107.

Austin, S. G. 2012. Updated COSO framework will help: Audit committees comply with SOX. Journal of Accountancy (July): 27-28, 30.

Avery, W. G. 1919. Acceptances in retail business. Journal of Accountancy (February): 120-124.

Axson, D. A. J. 2011. Scenario planning: Navigating through today's uncertain world. Journal of Accountancy (March): 22-27.

Bacon, C. F. 1905. The accountant as an expert witness. Journal of Accountancy (December): 99-105.

Bader, A. H. 1986. Alternate risk financing. Journal of Accountancy (September): 150, 152, 154, 156.

Bahnson, P. R., B. P. McAllister and P. B. W. Miller. 2008. Noncontrolling interest: Much more than a name change. Journal of Accountancy (November): 46-53.

Bailey, M. 1922. Accounting for depletion of minerals. Journal of Accountancy (March): 187-195.

Bairstow, C. W. 1924. Adjusting the books to the appraisal. Journal of Accountancy (November): 379-384.

Baker, A. 2005. Growing talent is everybody's business. Journal of Accountancy (September): 90-91.

Baker, R. J. 2008. The firm of the future. Journal of Accountancy (November): 68-74.

Baker, R. J. 2009. Pricing on purpose: How to implement value pricing in your firm. Journal of Accountancy (June): 62-68.

Baldiga, N. R. 2005. Looking forward: A talk with Leslie Murphy. Journal of Accountancy (September): 34-36.

Baldiga, N. R. 2005. Opportunity and balance: Is your organization ready to provide both? Journal of Accountancy (May): 39-44.

Ballantine, A. A. 1925. Taxable income. Journal of Accountancy (November): 349-354.

Ballingall, J. B. 1922. Dairy accounting. Journal of Accountancy (February): 100-106.

Ballou, B., D. L. Heitger, C. E. Landes and M. Adams. 2006. The future of corporate sustainability reporting. Journal of Accountancy (December): 65-72.

Balsam, S. 2007. A bid for fair value. Journal of Accountancy (September): 42-45.

Balsam, S., S. O'Keefe and M. M Wiedemer. 2007. Frontline reaction to FASB 123(R). Journal of Accountancy (April): 54-56.

Banham, R. 2005. Valuing IP post-Sarbanes-Oxley. Journal of Accountancy (November): 72-78.

Banks, A. S. 1919. Operations of the grain corporation. Journal of Accountancy (June): 420-426.

Barakat, A. B. 1924. Linoleum manufacturing accounting. Journal of Accountancy (June): 432-440.

Baril, C. P., L. Betancourt and J. W. Briggs. 2005. How to "Excel" at options valuation. Journal of Accountancy (December): 57-86.

Barnes, H. E. 1908. The law governing promoters. Journal of Accountancy (July): 177-186.

Baron, L., J. Vander Spek and W. Young. 2006. The economics of ergonomics. Journal of Accountancy (December): 34-39.

Barrett, G. E. 1907. A system of coal-mine accounting. Journal of Accountancy (May): 61-62.

Barrett, G. E. 1907. Company management in Germany. Journal of Accountancy (May): 60-61.

Barrett, G. E. 1907. How to investigate securities. Journal of Accountancy (May): 23-32.

Barrett, G. E. 1907. Presidential address. Journal of Accountancy (March): 407.

Barrett, H. S. 1916. Offsetting discount and premium. Journal of Accountancy (May): 393.

Barrows, W. P. 1916. Receivers and public accountants. Journal of Accountancy (January): 1-15.

Barry, S. E. 1924. "Who pays the income taxes?". Journal of Accountancy (January): 68-69.

Barth, R. E. 1920. Accounting for food preserving companies. Journal of Accountancy (February): 91-97.

Bartley, J., Y. S. A. Chen and E. Taylor. 2010. Avoiding common errors of XBRL implementation. Journal of Accountancy (February): 46-52.

Bartoletti, S. 2012. The missing piece in liquidity calculations. Journal of Accountancy (April): 34-37.

Battin, W. F. 1912. Accounting methods for mercantile corporations. Journal of Accountancy (July): 30-52.

Battin, W. F. 1912. Accounting methods for mercantile corporations (concluded). Journal of Accountancy (August): 117-127.

Bauer, J. 1913. The accounting of interest and discount on notes. Journal of Accountancy (April): 248-258.

Bauer, J. 1913. The accountant of interest and discount notes. Journal of Accountancy (May): 341-350.

Bauer, J. 1915. Depreciation formula of the American Society of Civil Engineers. Journal of Accountancy (August): 104-111.

Bauer, J. 1915. Rents in public utility accounting. Journal of Accountancy (July): 21-27.

Bauer, J. 1916. The idea of capitalization as applied to public service corporations. Journal of Accountancy (July): 1-9.

Bauer, J. 1919. Renewal costs and business profits in relation to rising prices. Journal of Accountancy (December): 413-419.

Bayer, W. A. 1906. C.P.A. examination questions/solutions. Journal of Accountancy (May): 74-78.

Beams, J. D. and J. W. Briggs. 2012. Tax planning for parents of college students. Journal of Accountancy (March): 50-54.

Beasley, A. L. 2005. The style split: Good communication has no gender. Journal of Accountancy (September): 91-92.

Beasley, M. S., B. C. Branson and B. V. Hancock. 2008. Rising expectations. Journal of Accountancy (April): 44-50.

Beaujon, A. L. 1922. Accounting for a printing and bookbinding business. Journal of Accountancy (August): 91-99.

Beckman, T. N. 1923. Sources and treatment of surplus. Journal of Accountancy (May): 343-349.

Bekefi, T., M. J. Epstein and K. Yuthas. 2008. Creating growth: Using opportunity risk management effectively. Journal of Accountancy (June): 72-78.

Bell, C. T. 1924. Growth of professional ethics. Journal of Accountancy (February): 149.

Bell, W. H. 1918. Corporation organization and accounting. Journal of Accountancy (August): 98-107.

Bell, W. H. 1918. Corporation organization and accounting II. Journal of Accountancy (September): 169-190.

Bell, W. H. 1919. Audit working papers. Journal of Accountancy (August): 104-112.

Bell, W. H. 1922. Depreciation and retirement of property. Journal of Accountancy (April): 253-258.

Bell, W. H. 1925. Staff preparation and editing of reports. Journal of Accountancy (February): 114-124.

Belser, F. C. 1915. Cost accounting for fertilizer manufacturers. Journal of Accountancy (March): 165-181.

Belser, F. C. 1917. The elements of cost accounting. Journal of Accountancy (November): 325-341.

Belser, F. C. 1919. Rapid calculation of compound interest processes. Journal of Accountancy (April): 241-248.

Belt, R. E. 1916. Importance of true cost. Journal of Accountancy (July): 28-34.

Benington, H. 1916. Limitations. Journal of Accountancy (May): 333-343. (Limitations of the auditor).

Bennett, G. E. 1916. "Recruits wanted". Journal of Accountancy (April): 312-315.

Bennett, R. J. 1912. Audit of a building and loan association. Journal of Accountancy (July): 1-18.

Bennett, R. J. 1912. Educational training of an accountant. Journal of Accountancy (March): 182-193.

Bennett, R. J. 1913. Pennsylvania C.P.A. examinations of November, 1912. Journal of Accountancy (March): 198-230.

Bennett, R. J. 1915. Annuities and bond discount. Journal of Accountancy (June): 405-424.

Bennett, R. J. 1915. Annuities and bond discount. Journal of Accountancy (July): 1-20.

Bennett, R. J. 1916. Reorganization through receivership. Journal of Accountancy (May): 354-362.

Bennett, R. J. 1924. Building and loan associations. Journal of Accountancy (February): 81-90.

Bennett, R. J. and D. Henderson. 1913. Pennsylvania C.P.A. examinations of November, 1912. Journal of Accountancy (April): 273-301.

Bennett, V. E. 1922. Naval-stores accounting. Journal of Accountancy (January): 22-31.

Benson, L. 2009. Lessons learned from the financial crisis. Journal of Accountancy (October): 52-55.

Benson, L. K. Jr. 2007. All in the family: Multifamily office practice... Journal of Accountancy (July): 62-65.

Bentley, A. 1918. Defects of the Title 2 of the Federal Revenue Act of October, 3, 1917 - Viewed from the accounting standpoint. Journal of Accountancy (February): 81-90.

Bentley, H. C. 1912. Standardization of accounting forms and methods. Journal of Accountancy (February): 109-121.

Bentley, H. C. 1912. Standardization of accounting forms and methods. Journal of Accountancy (March): 161-181.

Bentley, H. C. 1912. Standardization of accounting forms and methods. Journal of Accountancy (June): 389-400.

Bentley, H. C. 1912. Standardization of accounting forms and methods. Journal of Accountancy (July): 19-29.

Bentley, H. C . 1912. Standardization of accounting forms and methods: Model Manufacturing Company. Journal of Accountancy (August): 99-106.

Bentley, H. C. 1912. Standardization of accounting forms and methods (seventh article). Journal of Accountancy (September): 169-187.

Bentley, H. C. 1913. A problem in the distribution of expense burden. Journal of Accountancy (July): 25-50.

Bentley, H. C. 1913. A problem in the distribution of expense burden. Journal of Accountancy (September): 175-209.

Bentley, H. C., J. P. Goodwin and S. Vigilans. 1912. Correspondence. "The Science of Accounts"- Author's reply to critic. Journal of Accountancy (June): 449-453.

Beresford, D. R. 2005. Take a seat in the boardroom. Journal of Accountancy (October): 104-108.

Bergman, N. B. 1922. Accounting for pig iron production. Journal of Accountancy (February): 90-99.

Bergner, J. 2009. Pursuing a Ph.D. in accounting: Walking in with your eyes open. Journal of Accountancy web-exclusive article. (Mentioned in the March issue as an AICPA resource on page 40). (Link).

Berman, E. S., D. L. Rahn, B. W. Chase and V. Calkins-McGettigan. 2008. Successfully navigating OPEB: New standards cast light on governments' post-employment liabilities. Journal of Accountancy (August): 54-59. (Other post employment benefit).

Berridge, A. 1913. The treatment of interest on manufacturing investment. Journal of Accountancy (July): 22-24.

Berridge, A. 1921. Profit on sale of investments. Journal of Accountancy (April): 314-315.

Berry, R. D. 2009. Plan design in the balance. Journal of Accountancy (January): 40-44.

Bertucelli, R. E. 2013. The benefits of captive insurance companies. Journal of Accountancy (March): 52-56.

Bexell, J. A. 1921. A proposal for Junior C. P. A. examinations. Journal of Accountancy (March): 161-166.

Bhansali, C., A. Watson, S. Ernst, S. Cook, et al. 2006. Executive roundtable: Accounting software. Journal of Accountancy (May): 94-97.

Bildstein, L. 2007. Make direct marketing pay off. Journal of Accountancy (December): 38-41.

Bildstein, L. 2010. Retain clients and help them recover. Journal of Accountancy (February): 20-25.

Bishop, G. L. 1914. Savings bank audits. Journal of Accountancy (February): 97-114.

Black, W. H., A. L. Dickinson, C. S. Ludlam and H. R. M. Cook. 1906. Rational insurance accounting. Journal of Accountancy (April): 525-542.

Blauvelt, M. P. 1908. Railroad accounting under government supervision. Journal of Accountancy (June): 81-92.

Blight, R. E. 1925. Cultural value of accountancy studies. Journal of Accountancy (May): 385-392.

Bloom, R. and W. J. Cenker. 2008. Derivatives and hedging: Accounting vs. taxation. Journal of Accountancy (October): 54-58.

Bloom, R. and W. J. Cenker. 2009. The death of LIFO? Journal of Accountancy (January): 44-48.

Bloor, W. F. 1921. Value of graphics in an accounting system. Journal of Accountancy (June): 421-427.

Blough, C. G. 1961. Principles and procedures. Journal of Accountancy (April): 51-53. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Boe, E. S. 1970. Environmental management: The role of the CPA. The Journal of Accountancy (November): 82.

Boes, R. F., F. J. Plewa and M. Bezik. 2007. TIPS and CIPS. Journal of Accountancy (January): 45-49. (Inflation protected securities).

Bolt-Lee, C. 2007. Management accounting research for the C-suite. Journal of Accountancy (November): 50-53.

Bolt-Lee, C. 2007. Mining audit research. Journal of Accountancy (April): 68-70.

Bolt-Lee, C. and E. Plummer. 2008. A showcase of tax research. Journal of Accountancy (October): 48-52.

Bolt-Lee, C. and J. Moody. 2008. Highlights of accounting systems research. Journal of Accountancy (December): 86-89.

Bolt-Lee, C. and L. M. Smith. 2009. Highlights of IFRS research. Journal of Accountancy (November): 48-53.

Bolt-Lee, C. E. and D. S. Showalter. 2012. Highlights audit research. Journal of Accountancy (July): 32-35.

Bolt-Lee, C. E. and J. Moody. 2010. Highlights of finance and accounting ethics research. Journal of Accountancy (October): 38-42.

Bolt-Lee, C. E., D. B. Farber and S. R. Moehrle. 2011. Highlights of corporate governance research. Journal of Accountancy (September): 34-39.

Bomer, C. F. 1920. Iron mine accounting. Journal of Accountancy (September): 180-185.

Bond, D. 2013. National mobility campaign adds California and D.C. Journal of Accountancy (January): 48-50.

Bonner, P. 2007. A treasure trove of accountancy's past: The AICPA library forms the core of an accounting collection at the University of Mississippi unparalleled in the world. Journal of Accountancy (August): 58-60.

Bonner, P. 2010. New pathways to accounting excellence. Journal of Accountancy (October): 56-60. (Interview with Pathways Commission Chair Bruce Behn related to charting a national higher education strategy for the next generation of accountants).

Bonner, P. 2011. 2011 tax research service survey. Journal of Accountancy (October): 56-60.

Bonner, P. 2011. Shulman: CPA firm nonsigning preparer relief likely. Journal of Accountancy (January): 55-57.

Bonner, P. 2011. Tax season brings new twists. Journal of Accountancy (January): 24-27.

Bonner, P. 2011. Tax software survey. Journal of Accountancy (September): 24-29.

Bonner, P. 2012. Bolstering the future of accounting education. Journal of Accountancy (October): 38-39.

Bonner, P. 2012. Tax relief and health care acts shape 2011 returns. Journal of Accountancy (January): 24-28.

Bonner, P. 2012. 2012 tax software survey. Journal of Accountancy (September): 23-27.

Bonner, P. 2012. First circuit strikes down defense of marriage act but stays tax remedies. Journal of Accountancy (August): 70-71.

Bonner, P. 2013. Nina Olson: Taxpayers' voice at the IRS. Journal of Accountancy (January): 26-29.

Bonner, P. 2013. Tax season: Cured up and ready? Journal of Accountancy (January): 32-34, 36.

Bonner, P. and A. M. Nevius. 2013. Tax cliff averted. Journal of Accountancy (February): 46-49.

Booker, Q. 2005. African American students and the CPA exam. Journal of Accountancy (May): 60-62, 64.

Bosher, L. H. 1912. Controlling accounts in cost accounting. Journal of Accountancy (June): 405-419.

Bossert, H. 1921. Newspaper accounting. Journal of Accountancy (December): 422-443.

Bourgeois, S. S. 1925. The Oleomargarine industry. Journal of Accountancy (November): 337-348.

Bourke, R. W. 1917. Property accounting in the City of New York. Journal of Accountancy (November): 342-354.

Box, R. 2010. How to effectively negotiate loan covenants. Journal of Accountancy (August): 50-53.

Boyle, A. R. M. 1919. "Some phases of capital stock". Journal of Accountancy (July): 74-76.

Bradley, S. E. 2009. Windows 7: Is it right for you? Journal of Accountancy (November): 32-37.

Bradshaw, B. J. and M. Papalia. 2005. Play by the rules: IRC section 409A imposes new requirements on nonqualified deferred compensation. Journal of Accountancy (July): 46-53.

Braun, R. L. and S. Mauldin. 2012. From practice to the classroom: By the Ph.D. route or professionally qualified, CPAs have much to offer. Journal of Accountancy (October): 40-45.

Breus, A. 2008. Life insurance: What's it worth? (And who says?). Journal of Accountancy (January): 32-36.

Breus, A. 2008. Virtues and evils of life settlement. Journal of Accountancy (June): 40-44.

Breus, A. 2010. Valuing art for tax purposes. Journal of Accountancy (July): 30-35.

Brewster, F. and P. L. Loewenwarter. 1914. New York C.P.A. examinations. Journal of Accountancy (March): 240-242.

Brockway, W. B. 1907. Reporting a street railway examination (From a client's point of view). Journal of Accountancy (May): 16-22.

Brockway, W. B. 1910. The electric railway auditor, his duties and relation to the organization. Journal of Accountancy (February): 253-262.

Brook, C. H. 1924. Branch accounting. Journal of Accountancy (January): 28-34.

Brosnahan, J. P. 2008. Unleash the power of lean accounting. Journal of Accountancy (July): 60-66. (Summary).

Brotherton, P. 2005. A history of determination: Minority CPAs have come a long way, but true diversity has yet to be achieved. Journal of Accountancy (October): 71-75.

Brown, G. W. and C. Lundblad. 2009. The U.S. economic crisis: Root causes and the road to recovery. Journal of Accountancy (October): 42-48.

Brundage, H. and M. Koziel. 2010. Retaining top talent still a requirement for firms. Journal of Accountancy (May): 38-44.

Brundage, P. F. 1921. Distinctive features of cotton goods accounts. Journal of Accountancy (April): 266-274.

Bryan, W. J. 1908. The government should issue notes and guarantee bank deposits. Journal of Accountancy (March): 366-379.

Buchanan, R. S. 1907. Security-holders should demand independent audits. Journal of Accountancy (June): 92-97.

Buettner, L. A. 1920. Accounting for a magazine publishing business. Journal of Accountancy (July): 12-17.

Buist, G. B. 1922. Purposes and limitations of a balance-sheet audit. Journal of Accountancy (September): 182-189.

Bunting, R. L. 2005. Renewing a great profession. Journal of Accountancy (January): 58-61.

Burns, D. C., J. T. Sale and J. A. Stephan. 2008. A better way to gauge profitability: Systematic ratio analysis using the advanced DuPont model. Journal of Accountancy (August): 38-43.

Burns, T. J. 1987. The Accounting Hall of Fame. Journal of Accountancy (May): 393-397.

Burton, A. S. 1919. Why some cost systems fail to produce desired results. Journal of Accountancy (April): 249-258.

Butterfield, B. F. 1916. Logic of municipal fund accounts. Journal of Accountancy (November): 379-384.

Buttonow, J. 2012. IRS audits of small business software files. Journal of Accountancy (January): 50-54.

Cairns, W. 1919. Depreciation and depletion in tax returns. Journal of Accountancy (September): 204-211.

Calvert, J. F. 1908. Depreciation in railway accounting. Journal of Accountancy (August): 229-233.

Camp, R. A. 1987. Multidimensional break-even analysis. Journal of Accountancy (January): 132-133.

Candidate. 1912. Another view of New York examinations. Journal of Accountancy (November): 421-422.

Cannon, J. G. 1908. The banker and the certified public accountant. Journal of Accountancy (November): 1-6.

Caplain, B. 2005. Jump-start success: How to set up a world-class internal audit function. Journal of Accountancy (February): 34-38.

Caragher, J. M. 2008. Expand your horizons: Niche marketing success stories. Journal of Accountancy (April): 56-60.

Carlson, J. C. 1907. Accountancy education in Pennsylvania. Journal of Accountancy (January): 195-197.

Carnegie, A. 1908. The worst banking system in the world. Journal of Accountancy (March): 357-361.

Carpenter, A. E. 1913. Trade union accounting. Journal of Accountancy (December): 440-442.

Carroll, B. and C. Blackman II. 2006. How to prevent investment adviser fraud. Journal of Accountancy (January): 40-43.

Carroll, H. W. 1915. Municipal accounting and its relationship to government. Journal of Accountancy (October): 260-270.

Carson, G. C. 1923. Elimination of intercompany profits in consolidated statements. Journal of Accountancy (July): 1-6.

Carson, G. C. 1923. Intercompany profits in consolidated statements. Journal of Accountancy (November): 390-391.

Carson, G. C. 1924. "Deductible losses under the Revenue Act of 1918". Journal of Accountancy (January): 73-75.

Carter, J. G. 2010. Best practices for exempt organizations and Form 990: New questions provide the opportunity for CPAs to guide and educate nonprofit directors and officers. Journal of Accountancy (September): 58-63. (Form 990, Return of Organization Exempt From Income Tax is an effort by the IRS to make tax-exempt organizations follow some of the policy requirements the Sarbanes-Oxley Act imposed on public companies).

Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (February): 81-92.

Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (March): 167-175.

Castenholz, W. B. 1918. Is interest on invested capital a cost? Journal of Accountancy (April): 248-254.

Castenholz, W. B. 1922. Cost and production standards. Journal of Accountancy (February): 81-86.

Cathey, J., H. Godfrey and J. Ransome. 2007. Tax patents considered. Journal of Accountancy (July): 40-44.

Cavanagh, H. L. 1918. Mail order accounting. Journal of Accountancy (December): 436-440.

Chalos, P. 1986. High tech production: The impact on cost reporting systems. Journal of Accountancy (March): 106-108, 110, 112.

Chambers, V. and R. Zeidan. 2013. Stopping tax identity theft: Practical advice for CPAs and clients. Journal of Accountancy (February): 60-62, 64.

Chase, B. W. and J. B. Montoro. 2009. Balancing governmental budgets under GASB 54. Journal of Accountancy (November): 42-48.

Chase, H. S. 1906. Standard and uniform reports from public utilities both municipally and privately operated. Journal of Accountancy (June): 81-96.

Chase, H. S. 1907. City government by commission. Journal of Accountancy (November): 66-67.

Chase, H. S. 1907. Maintenance and depreciation charges in accounts of public service corporations. Journal of Accountancy (May): 1-9.

Chase, H. S. 1907. Teach English, economics, history and law. Journal of Accountancy (January): 191-192.

Chase, H. S. 1907. The cost of maintenance and depreciation of cotton mills. Journal of Accountancy (July): 236-238.

Chase, H. S. 1913. The national budget on its expenditure side. Journal of Accountancy (June): 397-411.

Chase, H. S. 1914. A financial plan or budget for the national government. Journal of Accountancy (July): 13-29.

Chase, H. S. 1914. The national budget. Journal of Accountancy (February): 85-96.

Chase, H. S. 1914. The national finances. Journal of Accountancy (October): 276-291.

Chase, H. S. 1916. Recent changes in the "Net balance" in the United States Treasury. Journal of Accountancy (January): 16-23.

Chase, H. S. 1918. Accounting for the liberty loans: The first loan. Journal of Accountancy (January): 7-16.

Chase, H. S. 1918. Accounting for the liberty loans: The second loan. Journal of Accountancy (February): 91-100.

Chase, H. S. 1918. Governmental sinking funds, serial bonds and depreciation reserves. Journal of Accountancy (October): 253-268.

Chase, S. 1920. What is a reasonable profit? Journal of Accountancy (June): 416-434.

Chase, W. A. 1906. The profession of the Certified Public Accountant. Journal of Accountancy (July): 194-200.

Chase, W. A. 1908. Bankers and certified public accountants. Journal of Accountancy (August): 242-247.

Chase, W. A. 1909. Mr. Cannon's address. Journal of Accountancy (January): 292-299.

Chatanach, A. H. Jr., C. A. Lafond and S. C. Rhoades-Catanach. 2008. Make tax research less taxing. Journal of Accountancy (January): 64-68.

Cheatham, C. 1987. Profit and productivity analysis revisited. Journal of Accountancy (July): 123-130.

Cheatham, C. 1989. Reporting the effects of excess inventories. Journal of Accountancy (November): 131-140.

Cherry, G. 1925. Fetish of the calendar as a fiscal year. Journal of Accountancy (February): 125-130.

Chesser, D. L., C. E. Davis, T. S. Thomasson and P. Bonner. 2007. To Roth or not to Roth? Journal of Accountancy (February): 64-67.

Chiang, W. and R. Reed. 2012. Better odds for pro gamblers' business deductions. Journal of Accountancy (April): 44-47.

Christian, B. 2012. Hire a hero, enjoy the benefits: New incentives for hiring disabled and unemployed military veterans. Journal of Accountancy (May): 54-57.

Church, A. H. 1913. On the inclusion of interest in manufacturing costs. Journal of Accountancy (April): 236-241.

Cingoranelli, D., J. Wilson and B. Reeb. 2013. How to drive partner accountability and unity. Journal of Accountancy (February): 33-37.

Clader, W. 1919. Water utilities accounting. Journal of Accountancy (August): 81-94.

Clader, W. A. 1917. Electric utilities accounting. Journal of Accountancy (May): 326-337.

Chenoweth, J. M. 1921. Depreciation and the dollar. Journal of Accountancy (June): 471-473.

Cingoranelli, D. 2009. A 2009 tuneup for your firm's succession planning. Journal of Accountancy (March): 42-47.

Clark, E. L. 1925. Courses in accounting: VI. Oregon Institute of Technology. Journal of Accountancy (April): 317-318.

Clark, L. S., R. Hanson and J. K. Smith. 2005. Bankruptcy reform is here. Journal of Accountancy (November): 51-59.

Cleveland, F. A. 1905. The scope of the profession of accountancy. Journal of Accountancy (November): 40-56.

Cleveland, F. A. 1906. Advantages of an independent railway audit to the investor. Journal of Accountancy (March): 386-395.

Cleveland, F. A. 1906. Municipal credit and accounting reform. Journal of Accountancy (June): 109-117.

Cleveland, F. A. 1906. What may accountancy teach economics? Journal of Accountancy (October): 401-419.

Cleveland, F. A. 1907. Principles of budget making. Journal of Accountancy (October): 456-466.

Cleveland, F. A. 1907. Suggested curriculum for a professional school of accountancy. Journal of Accountancy (January): 199-202.

Cleveland, F. A. 1910. Uses and purpose of a municipal general ledger. Journal of Accountancy (October): 401-425.

Cleveland, F. A. 1913. What is involved in the making of a national budget? Journal of Accountancy (May): 313-328.

Clews, H. 1907. No danger in great fortunes. Journal of Accountancy (February): 276-284.

Clowes, F. J. 1925. Income-Tax Procedure. Journal of Accountancy (March): 235-236.

Coe, M. J. 2005. Sarbanes-Oxley: Executive summary. Journal of Accountancy (March): 70.

Coe, M. J. 2005. Trust services: A better way to evaluate I.T. controls. Journal of Accountancy (March): 69-75.

Cohen, D. 1922. Accounting for contracts. Journal of Accountancy (April): 310.

Cohen, K. S. 2012. The 10 most powerful postmortem planning pointers for trust and estates. Journal of Accountancy (May): 34-36.

Cohen, N. A. and M. Prosch. 2012. What's your privacy IQ? Journal of Accountancy (September): 38-40, 42-43.

Cole, W. M. 1913. Interest on investment in equipment. Journal of Accountancy (April): 232-236.

Colley, F. G. 1912. An appreciation of the New York C.P.A. examination. Journal of Accountancy (August): 148-150.

Colley, F. G. 1912. The public accountant and office organization. Journal of Accountancy (September): 188-191.

Colley, F. G. 1913. Accounting charges. Journal of Accountancy (April): 245-247.

Colley, F. G. 1914. Bank loans under the new conditions. Borrowers certified statements as a basis for national currency. Journal of Accountancy (December): 418-426.

Colley, F. G. 1914. Review: The Science and Practice of Management by A. H. Church. 1914. Published by The Engineering Magazine Company. Journal of Accountancy (December): 484-486.

Colley, F. G. 1915. Depreciation of manufacturing plants. Journal of Accountancy (September): 165-172.

Colley, F. G. 1923. Controlling the finances of a business. Journal of Accountancy (July): 73-74.

Colley, F. G. 1923. Practical factory administration. Journal of Accountancy (July): 72-73.

Colley, F. G. 1924. C. P. A. Legislation. Journal of Accountancy (November): 354-362.

Colley, F. G. 1925. Accounting for the Petroleum Industry. Journal of Accountancy (July): 74.

Collins, J. C. 2006. Small business software grows up. Journal of Accountancy (March): 50-56.

Collins, J. C. 2009. The tech-savvy CPA. Journal of Accountancy (June): 50-55.

Collins, J. C. 2010. Fortify your Facebook privacy settings. Journal of Accountancy (June): 42-46.

Collins, J. C. 2011. A quick guide to QuickBooks. Journal of Accountancy (December): 24-29.

Collins, J. C. 2011. Increase productivity with multiple monitors. Journal of Accountancy (February): 28-33.

Collins, J. C. 2012. Technology Q&A. Journal of Accountancy (November): 74-77.

Collins, J. C. 2012. Technology Q&A. Journal of Accountancy (December): 65-68.

Collins, J. C. 2012. Windows 8: Jump or wait? Journal of Accountancy (November): 40-47.

Collins, L. P. and J. R. Wildman. 1923. "Sinking-fund method for amortizing franchises". Journal of Accountancy (March): 232-235.

Comstock, L. K. 1918. A method for a compensated wage by index numbers. Journal of Accountancy (July): 1-22.

Cong, Y. and H. Du. 2008. Web syndication using RSS. Journal of Accountancy (June): 48-52.

Conway, T. Jr. 1906. The construction and finances of interurban electric railroads. Journal of Accountancy (May): 1-11.

Conway, T. Jr. 1906. The effect of passenger traffic upon freight earnings. Journal of Accountancy (March): 396-409.

Conway, T. Jr. 1908. The traffic problems of interurban electric railroads: Part I. Journal of Accountancy (September): 340-350.

Conway, T. Jr. 1908. The traffic problems of interurban electric railroads: Part II. Journal of Accountancy (October): 426-434.

Conway, T. Jr. 1909. Traffic problems of interurban electric railroads: Part IV. Journal of Accountancy (January): 214-223.

Conyngton, T. 1906. The close corporation. Journal of Accountancy (July): 161-173.

Conyngton, T. 1913. Enforcement of by-laws. Journal of Accountancy (March): 157-165.

Conyngton, T. 1913. The nature of by-laws. Journal of Accountancy (January): 10-20.

Cook, E., A. Fowler, A. Nellen, N. Stapleton and J. W. Walloch. 2009. Recovery Act reminders for 2009. Journal of Accountancy (October): 38-42.

Cook, H. R. M. 1910. The standardization of school statistics. Journal of Accountancy (August): 256-266.

Cook, J. B. 1910. National bank earnings. Journal of Accountancy (September): 334-338.

Cooley, M. L. 1908. Standardization of state and municipal accounting. Journal of Accountancy (February): 273-279.

Cooley, M. L. 1909. Income and profits under the corporation tax. Journal of Accountancy (October): 464-465.

Cooper, E. H. 1914. Value of use of color in making and verifying accounting records. Journal of Accountancy (April): 290-293.

Cooper, J. A. 1907. Professional ethics. Journal of Accountancy (December): 81-94.

Cooper, J. A. 1908. Education for the accountant. Journal of Accountancy (August): 261-268.

Cooper, J. A. 1913. Federal relations: advancement and regulations of the profession. Journal of Accountancy (January): 1-9.

Cooper, J. A., E. E. Gore and E. G. Shorrock. 1914. Should accountants advertise? Journal of Accountancy (August): 85-108.

Couchman, C. B. 1921. Classification of surplus. Journal of Accountancy (October): 265-278.

Couchman, C. B. 1924. Principles governing the amounts available for distribution of dividends. Journal of Accountancy (August): 81-97.

Councilor, J. A., F. J. V. Hoeven and C. O. Wellington. 1912. Standardization of accounting forms. Journal of Accountancy (August): 146-148.

Covington, J. H. 1923. Some professional obligations. Journal of Accountancy (December): 417-420.

Covington, J. H. 1925. The accountant and the law. Journal of Accountancy (October): 267-275.

Crain, M. A. 2007. Pension protection act changes valuations for tax purposes. Journal of Accountancy (September): 40-41.

Crain, M. A. 2010. A competitive analysis of business valuation services. Journal of Accountancy (November): 36-40.

Cranch, R. G. 1919. Work of the excess profits tax investigator. Journal of Accountancy (March): 161-170.

Crawford, L. U. 1925. Building and loan associations. Journal of Accountancy (July): 15-22.

Cross, C. R. 1915. Legal principles governing the determination of partnership assets. Journal of Accountancy (February): 97-106.

Culbertson, W. Y. 2008. Assisting troubled business clients: A midsize dilemma for CPAs. Journal of Accountancy (March): 34-39.

Cull, J. A. 1923. Tax on living expenses. Journal of Accountancy (November): 339-342.

Cunningham, C. S. 2005. XBRL: A multitalented tool. Journal of Accountancy (April): 70-71.

Currie, J. D. 1924. Cost accounting for logging operations. Journal of Accountancy (April): 312-313.

Dalkin, J. R. and L. Snyder. 2010. Proposed changes to GAO's yellow book promote harmonization of auditing standards. Journal of Accountancy (December): 36-41.

Daspit, H. 1914. Sugar mills and their accounts. Journal of Accountancy (August): 109-113.

Davenport, H. J. 1907. Some problems in corporation accounting. Journal of Accountancy (October): 451-455.

Davidson, B. T. 1924. "Payment of dividends before restoring impaired capital". Journal of Accountancy (February): 143-152.

Davies, H. J. 1915. Fair interest on investment in public utilities. Journal of Accountancy (January): 34-45.

Davies, W. S. 1917. American Institute of Accountants: Report of the president. Journal of Accountancy (October): 241-246.

Davies, W. S. 1918. Report of the president. Journal of Accountancy (October): 241-243.

Davies, W. S. 1918. Suggestions for assessment of excess profits. Journal of Accountancy (January): 1-6.

Davies, W. S and A. P. Richardson. 1917. Federal taxation legislation. Journal of Accountancy (August): 81-87.

Davis, C., S. Ogilby and R. Farrell. 2010. Survival of the analytically fit: The DNA of an effective forensic accountant. Journal of Accountancy (August): 54-57.

Davis, F. W. 1919. Outline of a cost accounting system for wooden ship yard. Journal of Accountancy (January): 33-47.

Deane, J. T. and S. H. Heilman. 2009. Using IFRS to drive business development. Journal of Accountancy (February): 30-34.

Deans, D. and W. B. Nicholson. 2008. Trust-owned life insurance: The CPA's role. Journal of Accountancy (April): 52-56.

Deans, H. G. P. 1921. Some problems of foreign exchange. Journal of Accountancy (January): 30-47.

DeCristofaro, J. 2005. Prepare data for Excel. Journal of Accountancy (May): 76-78.

Deener, J. A. 2012. New portability rules: A cure for incomplete estate plannings. Journal of Accountancy (July): 48-52.

DeFelice, A. 2009. 2009 tax software. Journal of Accountancy (December): 61-66.

DeFelice, A. 2009. Teach young CPAs well. Journal of Accountancy (October): 56-59.

DeFelice, A. 2010. 2010 tax software survey. Journal of Accountancy (September): 34-39.

DeFelice, A. 2010. Blue-ribbon panel narrows field for private company financial reporting. Journal of Accountancy (September): 24-29.

DeFelice, A. 2010. Client portals: A secure Alternative to e-mail. Journal of Accountancy (February): 36-39.

DeFelice, A. 2010. CPA exam to undergo an evolution. Journal of Accountancy (May): 54-56.

DeFelice, A. 2010. Technology considerations for converting to IFRS. Journal of Accountancy (April): 26-29.

DeFelice, A. 2011. Hitting the target: National survey looks at how CPA firms of all sizes stack up. Journal of Accountancy (April): 22-27.

DeFelice, A. 2011. Standards overseer to consider proposal for private company financial reporting. Journal of Accountancy (February): 34-36.

DeFelice, A. 2011. Survey highlights: Emerging tools for firms of all sizes. Journal of Accountancy (April): 28-32.

DeFelice, A. 2011. What does it take to lead? Journal of Accountancy (April): 34-36.

DeFelice, A. and J. F. Leon. 2010. Cloud computing: What accountants need to know. Journal of Accountancy (October): 50-56.

DeFelice, A. and M. G. Lamoreaux. 2010. The SEC's IFRS work plan. Journal of Accountancy (April): 22-26.

Defenbach, B. 1916. Accountancy in Idaho. Journal of Accountancy (January): 50-51.

Delano, F. A. 1907. Rates are not based on capitalization. Journal of Accountancy (September): 347-349.

Denison, H. 1913. Interest on capital as part of production cost. Journal of Accountancy (August): 145-149.

Dennis, A. 2005. Second-CPA-firm update: Sarbanes-Oxley cloud has a silver lining - unzip it. Journal of Accountancy (September): 61-62, 64, 66, 68.

Dennis, A. 2005. Succession-planning dos and don'ts. Journal of Accountancy (February): 47-50.

Dennis, A. 2006. Understanding the best and brightest. Journal of Accountancy (November): 41-46.

Descoteaux, G. N. 1921. Accounting for the nail and tack industry. Journal of Accountancy (May): 357-363.

Devine, M. S. 2008. Forecasting post-combination earnings. Journal of Accountancy (December): 48-53.

Devlin, J. H. 1920. Accounting for proprietary preparations. Journal of Accountancy (July): 36-42.

Devlin, P. 1925. Tax problems of the Naval-stores industry. Journal of Accountancy (June): 460-469.

Devore, P. S. 2005. LTC insurance for owners and executives. Journal of Accountancy (March): 53-56.

DeZoort, F. T., D. K. Morgan, T. A. Ratcliffe and M. H. Taylor. 2008. Refocusing on reliability: New thinking for compilations and reviews. Journal of Accountancy (October): 74-78.

Dial, R. 2007. Suggested guidelines for how to implement SSVS1 in your practice. Journal of Accountancy (September): 38-39.

DiBello, D. and S. Dion. 2010. Navigating Nexus: Multistate business operations face a wide variety of state taxes. Journal of Accountancy (November): 48-54.

Dickinson, A. L. 1905. Duties and responsibilities of the public accountant with regard to new issues of stocks and bonds. Journal of Accountancy (November): 16-27.

Dickinson, A. L. 1906. Notes on some problems relating to the accounts of holding companies. Journal of Accountancy (April): 487-491.

Dickinson, A. L. 1908. Accounting practice and procedure: I. Introductory. Journal of Accountancy (October): 415-416.

Dickinson, A. L. 1908. Accounting practice and procedure: II. Annual examination and certification or audit of accounts. Journal of Accountancy (October): 416-425.

Dickinson, A. L. 1908. Accounting practice and procedure: III. Relations with the banker. Journal of Accountancy (November): 7-9.

Dickinson, A. L. 1908. Accounting practice and procedure: IV. Form of accounts. Journal of Accountancy (November): 9-13.

Dickinson, A. L. 1908. Accounting practice and procedure: V. Investigation for purpose of certifying the profits and determining the purchase price for a business. Journal of Accountancy (November): 13-18.

Dickinson, A. L. 1908. Accounting practice and procedure: IX. Office organization. Journal of Accountancy (December): 101-106.

Dickinson, A. L. 1908. Accounting practice and procedure: VI. Receivers and assignees in bankruptcy and plans of reorganization. Journal of Accountancy (December): 96-98.

Dickinson, A. L. 1908. Accounting practice and procedure: VII. Cost accounting and systems. Journal of Accountancy (December): 98-100.

Dickinson, A. L. 1908. Accounting practice and procedure: VIII. Consulting accountants. Journal of Accountancy (December): 100-101.

Dickinson, A. L. 1908. Accounting practice and procedure: X. Forms of report. Journal of Accountancy (December): 106-110.

Dickinson, A. L. 1911. The fallacy of including interest and rent as part of manufacturing cost. Journal of Accountancy (December): 588-593.

Dickinson, A. L. 1913. The fallacy of including interest and rent as part of manufacturing cost. Journal of Accountancy (August): 89-98.

Diemer, H. 1912. Industrial management. Journal of Accountancy (April): 272-278.

Dietrich, M. O. 2005. Medical practices: A BV R^sub x^: Using an income approach to value health care practices gets the best results. Journal of Accountancy (November): 45-50.

DiGabriele, J. A. 2010. Applying forensic skepticism to lost profits valuations. Journal of Accountancy (April): 32-38.

Dinackus, L. M. 2008. 2007 in review: Congressional impact on CPA profession. Journal of Accountancy (March): 26-28.

Dinackus, L. M. 2008. Washington report. Journal of Accountancy (December): 34-36.

Do-Jin, J. and D. Pulliam. 2005. A winning tax shelter case. Journal of Accountancy (June): 93-95.

Do-Jin, J. and D. Pulliam. 2005. Guarding marital deductions. Journal of Accountancy (July): 86-87.

Dohr, J. L. 1919. Some aspects of flour mill accounting. Journal of Accountancy (September): 161-179.

Dohr, J. L. 1953. What they (economists) say about us (accountants). Journal of Accountancy (August): 167-175.

Donaldson, W. R. 1923. Simplifying the compilation of multicompany consolidated statements. Journal of Accountancy (October): 268-275.

Draughon, W. H. 1919. Insurance expense accounting. Journal of Accountancy (July): 16-24.

Drew, J. 2011. Technology 2012 preview: Part 1. Journal of Accountancy (November): 46-52.

Drew, J. 2011. Technology 2012 preview: Part 2. Journal of Accountancy (December): 30-34.

Drew, J. 2012. Daily money management: What CPAs should know about a growing field in personal financial services. Journal of Accountancy (March): 46-49.

Drew. J. 2012. Heads in the cloud: Part 1: CPAs discuss advantages, challenges of new computing paradigm. Journal of Accountancy (February): 20-23.

Drew, J. 2012. Heads in the cloud: Part 2: CPAs discuss advantages, challenges. Journal of Accountancy (March): 34-37.

Drew, J. 2012. 2012 MAP survey: A snapshot. Journal of Accountancy (November): 14-15.

Drew, J. 2012. 2012 MAP survey: Signs of recovery. Journal of Accountancy (December): 26-30.

Drew, J. 2012. Managing cybersecurity risks. Journal of Accountancy (August): 44-48.

Drew, J. 2012. Melancon: Making sense of a changing and complex profession. Journal of Accountancy (June): 40-44, 46-48.

Drew, J. 2012. Technology and CPAs: Visions of the future. Journal of Accountancy (June): 110-112, 114, 116, 118.

Drew, J. 2013. How to develop and publish a mobile app. Journal of Accountancy (February): 24-31.

DuBois, C. G. 1914. Accounting conditions and prospects. Journal of Accountancy (October): 245-259.

Ducker, H. L. 1925. By-products, co-products and joint products. Journal of Accountancy (October): 276-605.

Duffy, M. N. 2005. Oh, the places you'll go! CPAs today have career options even they never envisioned 100 years ago. Journal of Accountancy (October): 59-66.

Dulitz, L. 2009. IFRS: A preparer's point of view. Journal of Accountancy (April): 46-50.

Duncan, J. C. 1906. Methods of determining he efficiency of labor. Journal of Accountancy (February): 301-309.

Duncan, J. C. 1908. Property accounting for fire losses. Journal of Accountancy (April): 442-449.

Duncan, J. C. 1908. Property accounting for fire losses. Journal of Accountancy (July): 166-173.

Duncan, J. C. 1908. Property accounting for fire losses. Journal of Accountancy (December): 122-132.

Duncan, J. C. 1909. Accountancy problems with solutions. Journal of Accountancy (April): 488-489.

Duncan, J. C. 1914. Some scientific and educational problems of the accountancy profession. Journal of Accountancy (October): 260-275.

Duncan, J. C. 1915. Priority in educational methods. Journal of Accountancy (February): 161-162.

Durand, E. D. and A. P. Richardson. 1915. "Progress toward absurdity". Journal of Accountancy (April): 297-299.

Dyche, W. A. 1905. Need of business methods in our universities. Journal of Accountancy (December): 122-127.

Dysart, B. 1915. Odd rate bond formulae. Journal of Accountancy (December): 476-477.

Early, J. 2009. Defined contribution plans for nonprofit organizations. Journal of Accountancy (August): 38-42.

Eastman, A. N. 1907. The relation of the public accountant to the lawyer. Journal of Accountancy (December): 183-187.

Eaton, T. V. and B. R. Prucyk. 2005. No longer an "option": FASB mandates how companies should account for share-based compensation. Journal of Accountancy (April): 63-68.

Edwards, G. 1910. Organization - Its objects and their attainment. Journal of Accountancy (August): 275-285.

Edwards, G. 1915. Accountancy in Canada. Journal of Accountancy (November): 334-348.

Eggleston, D. C. 1906. A system of factory cost accounting. Journal of Accountancy (December): 115-122.

Eggleston, D. C. 1911. A municipal cost system. Journal of Accountancy (December): 573-587.

Eggleston, D. C. 1913. Accounting system for a municipal hospital. Journal of Accountancy (November): 366-370.

Eggleston, D. C. 1913. Municipal cemetery accounts. Journal of Accountancy (March): 174-184.

Eighme, J. E. 2006. Rating 529 college savings plans. Journal of Accountancy (September): 45-48.

Eisner, M. 1921. Mr. Eisner explains. Journal of Accountancy (October): 313-314.

El-Raml, Y. 2011. The lowdown on high potentials: PCPS 2011 top talent survey reveals attraction, retention keys. Journal of Accountancy (December): 36-41.

Ellis, R. V. 1917. Preferred dividends. Journal of Accountancy (June): 461-462.

Elwell, F. H. 1913. Depreciation, reserves, and reserve funds. Journal of Accountancy (July): 87-88.

Emery, H. C. 1908. Should speculation be regulated by law? Lessons from German experience. Journal of Accountancy (April): 425-441.

Emett, S. and D. A. Wood. 2010. Common question-evasion tactics: Identify ploys and learn methods to get the specific answers you need. Journal of Accountancy (July): 36-40.

Engels, J. J. 2007. Delivering difficult messages. Journal of Accountancy (July): 50-52.

Epstein, M. J. and A. R. Buhovac. 2006. What's in IT for you (and your company)? Journal of Accountancy (April): 69-75.

Epstein, M. J., M. Friedl and K. Yuthas. 2008. Managing customer profitability. Journal of Accountancy (December): 54-60.

Erickson, N. and D. H. Herskovits. 1985. Accounting for software costs: Cracking the code. Journal of Accountancy (November): 81-96.

Erskine, A. R. 1924. Importance of accounting to management. Journal of Accountancy (August): 107-111.

Esquerre, P. 1912. New York C.P.A. examinations of June 1912. Journal of Accountancy (September): 192-210.

Esquerre, P. 1912. New York C.P.A. examinations of June, 1912. Journal of Accountancy (October): 310-321.

Esquerre, P. 1913. Goodwill, patents, trade-marks, copyrights and franchises. Journal of Accountancy (January): 21-34.

Esquerre, P. 1913. New York C.P.A. examinations of January, 1913. Journal of Accountancy (May): 377-390.

Esquerre, P. 1913. New York C.P.A. examinations of January, 1913. Journal of Accountancy (June): 459-466.

Esquerre, P. 1925. Resources and their application. Journal of Accountancy (May): 424-430.

Esquerre, P. J. 1909. Colliery accounts. Journal of Accountancy (October): 467-468.

Esquerre, P. J. 1912. New York C.P.A. examinations of June, 1912. Journal of Accountancy (August): 77-98.

Estes, J., R. S. Savich and M. Ivanova. 2007. Tools for financial analysis. Journal of Accountancy (November): 70-73.

Evans, F. S. 1906. Management of traveling salesmen. Journal of Accountancy (February): 310-319.

Evans, J. 2010. Test your knowledge of professional ethics. Journal of Accountancy (June): 36-39.

Evans, J. 2010. Test your knowledge of professional ethics. Journal of Accountancy (October): 34-37.

Evans, T. G., S. Atkinson and C. H. Cho. 2005. Hedge fund investing. Journal of Accountancy (February): 52-57.

Ezell, J. R. 2007. Build, buy (or sell)? Journal of Accountancy (April): 34-38.

Farb, S. 1925. Insurance-brokerage accounting. Journal of Accountancy (March): 182-193.

Farquhar, F. P. 1919. Accounting for cost of naval vessels under cost-plus-profit contracts. Journal of Accountancy (September): 180-189.

Fava, K. L., E. Weiss and R. E. Huber. 2011. Tax relief for homeowners with corrosive drywall. Journal of Accountancy (April): 45-49.

Fedde, A. S. 1917. Mis-stated current assets. Journal of Accountancy (June): 440-444.

Fellows, J. A. and J. F. Jewell. 2007. S Corporation profits of payday? Journal of Accountancy (September): 60-63.

Fenlon, P. G. and S. Walton. 1916. Insurance on life of an officer. Journal of Accountancy (September): 229-233.

Fenton, E. Jr. 2007. Wading into litigation support. Journal of Accountancy (August): 54-57.

Ferguson, L. 2012. Gaining (from) your clients' trust. Journal of Accountancy (May): 38-40, 42-43.

Fernald, H. B. 1918. Capital accounts of a municipality. Journal of Accountancy (October): 269-277.

Fernald, H. B. 1918. Depreciation and obsolescence as governed by federal income tax regulations. Journal of Accountancy (April): 241-247.

Ferraro, J. 2005. The proof is in the payback. Journal of Accountancy (September): 89-90. (Staffing update).

Fertakis, J. P. 1986. Responsibility accounting for by-products and industrial wastes. Journal of Accountancy (May): 138-147.

Fick, K. F. 2008. Securitized profits: Understanding gain on sale accounting. Journal of Accountancy (May): 54-59. (Securitization is "the process by which loans, consumer installment contracts, leases, receivables, and other relatively illiquid assets with common features are packaged into interest-bearing securities with marketable investment characteristics.").

Field, W. P. 1919. Accounting control for company store or commissary. Journal of Accountancy (February): 96-106.

Finlay, W. B. 1914. The income tax law and farm accounting methods. Journal of Accountancy (July): 47-51.

Finn, D. R. and T. J. Sarenski. 2008. Long-term care insurance and tax planning. Journal of Accountancy (August): 44-47.

Finney, H. A. 1919. Introduction to actuarial science. Journal of Accountancy (November): 321-352.

Finney, H. A. 1919. Introduction to actuarial science. Journal of Accountancy (December): 435-450.

Finney, H. A. 1920. American Institute examination, May, 1920. Journal of Accountancy (September): 214-234.

Finney, H. A. 1920. Students' department: Division of profit on sale of partnership goodwill, and Effective rate on serial bonds. Journal of Accountancy (November): 381-400.

Finney, H. A. 1920. Students' department: Deceptive averages, Common stock, Sinking fund contributions, Changing from stock with par value to no-par stock, Sales cancellations and re-sales, Inventory reserve, Reserves and surplus, Profits on deferred payment sales, Capitalizing preliminary expense, Short method for computing interest on installment notes, Treasury stock, Indiana examinations, Contingent stock donation, Self-balancing ledger. Journal of Accountancy (December): 456-470.

Finney, H. A. 1921. American Institute of Accountants Board of Examiners. Journal of Accountancy (July): 59-72.

Finney, H. A. 1921. Examination in accounting theory and practice. Journal of Accountancy (February): 145-159.

Finney, H. A. 1921. Interest, packages and appreciation. Journal of Accountancy (May): 388-389.

Finney, H. A. 1921. Solutions of American Institute of Accountants examinations. Journal of Accountancy (March): 214-230.

Finney, H. A. 1921. Stock issued for liberty bonds. Journal of Accountancy (May): 390-391.

Finney, H. A. 1921. Students' department: Examination in accounting theory and practice. Part I. November 16, 1920... Journal of Accountancy (January): 64-79.

Finney, H. A. 1921. American Institute of Accountants Board of Examiners: Examination in accounting theory and practice - Part II. Journal of Accountancy (August): 138-153.

Finney, H. A. 1921. American Institute of Accountants examinations. Journal of Accountancy (October): 300-312.

Finney, H. A. 1921. Another tax problem. Journal of Accountancy (December): 467-468.

Finney, H. A. 1921. Expenses confused with dividends. Journal of Accountancy (November): 387.

Finney, H. A. 1921. Turnover, Reserve for sinking fund, Lease and purchase contract, Relation of cash discount to interest, Corporate reorganization and consolidation, Instalment contracts, Stock assessments, Stockholders' gift to corporation, Unrealized profit and depreciation. Journal of Accountancy (November): 372-387.

Finney, H. A. 1921. Unrealized profit on appraisals. Journal of Accountancy (May): 389-390.

Finney, H. A. 1922. American Institute of Accountants Examination in accounting theory and practice. Journal of Accountancy (January): 51-66.

Finney, H. A. 1922. Analysis of the profit-and-loss statement. Journal of Accountancy (June): 451-466.

Finney, H. A. 1922. Students' department: American Institute of Accountants Examination in accounting theory and practice Part II. Journal of Accountancy (February): 126-146.

Finney, H. A. 1922. Students' department: American Institute of Accountants Examination in auditing. Journal of Accountancy (March): 215-229.

Finney, H. A. 1922. Students' department: American Institute of Accountants Examination in commercial law. Journal of Accountancy (April): 296-307.

Finney, H. A. 1922. Students' department: American Institute of Accountants Examination in accounting theory and practice part I. Journal of Accountancy (July): 46-66.

Finney, H. A. 1922. Students' department. Journal of Accountancy (August): 132-146.

Finney, H. A. 1922. Students' department: American Institute of Accountants Examination in accounting theory and practice part II. Journal of Accountancy (September): 217-231.

Finney, H. A. 1922. Students' department: Problems submitted with request for solutions. Journal of Accountancy (October): 297-310.

Finney, H. A. 1922. Students' department: Problems submitted with request for solutions. Journal of Accountancy (November): 374-389.

Finney, H. A. 1922. Students' department: Problem in manufacturing overhead. Journal of Accountancy (December): 468-471.

Finney, H. A. 1923. Accounting theory and practice - Part II. Journal of Accountancy (August): 128-141.

Finney, H. A. 1923. American Institute of Accountants: Examination in accounting theory and practice - Part I. Journal of Accountancy (July): 47-63.

Finney, H. A. 1923. American Institute of Accountants examination in accounting theory and practice Part II. Journal of Accountancy (February): 137-150.

Finney, H. A. 1923. American Institute of Accountants examination in auditing, November 16, 1922, 9 A.M. to 12:30 P. M. Journal of Accountancy (March): 220-227.

Finney, H. A. 1923. American Institute of Accounts examination in Commercial Law, November 17, 1922, 9 A.M. to 12:30 P. M. Journal of Accountancy (April): 295-307.

Finney, H. A. 1923. Commercial law. Journal of Accountancy (October): 297-309.

Finney, H. A. 1923. Students' department: American Institute of Accountants examinations. Journal of Accountancy (January): 49-62.

Finney, H. A. 1923. Students' department. Journal of Accountancy (May): 376-387.

Finney, H. A. 1923. Students' department. Journal of Accountancy (December): 460-472.

Finney, H. A. 1924. American Institute of Accountants. Journal of Accountancy (July): 52-67.

Finney, H. A. 1924. Analysis of the revenue statement. Journal of Accountancy (June): 466-474.

Finney, H. A. 1924. Examination in auditing. Journal of Accountancy (October): 299-314.

Finney, H. A. 1924. Students' department. Journal of Accountancy (April): 298-311.

Finney, H. A. 1924. Students' department. Journal of Accountancy (December): 451-472.

Finney, H. A. 1924. Students' department. Journal of Accountancy (August): 136-151.

Finney, H. A. 1924. Students' department. Journal of Accountancy (November): 379.

Finney, H. A. 1924. Students' department: American Institute of Accountants examination in accounting theory and practice Part II. November 16, 1923... Journal of Accountancy (February): 125-142.

Finney, H. A. 1924. Students' department. Examination in accounting theory and practice. Part I. Journal of Accountancy (January): 51-67.

Finney, H. A. 1925. American Institute of Accountants: Examination in accounting theory and practice. Journal of Accountancy (February): 144-155.

Finney, H. A. 1925. American Institute of Accountants: Examination in auditing. Journal of Accountancy (April): 336-348.

Finney, H. A. 1925. American Institute of Accountants. Journal of Accountancy (March): 217-233.

Finney, H. A. 1925. Students' department. Journal of Accountancy (January): 51-68.

Finney, H. A. 1925. Students' department. Journal of Accountancy (May): 409-423.

Finney, H. A. 1925. Students' department: American Institute of Accountants examination. Journal of Accountancy (August): 131-144.

Finney, H. A. 1925. Students' department: American Institute of Accountants examination. Journal of Accountancy (September): 214-226.

Finney, H. A. 1925. Students' department: American Institute of Accountants examination (concluded). Journal of Accountancy (October): 301-305.

Finney, H. A. 1925. Students' department: The statement of application of funds. A reply to Mr. Esquerre. Journal of Accountancy (June): 497-511.

Finney, H. A. and C. F. Seeger. 1922. Students' department: Federal taxes and employee's bonus. Journal of Accountancy (December): 457-463.

Finney, H. A. and C. S. Monroe. 1924. Students' department: Auditing, November 15, 1923...Journal of Accountancy (March): 224-312.

Finney, H. A. and C. Judson. 1921. Bonuses and taxes. Journal of Accountancy (December): 463-467.

Finney, H. A. and C. Judson. 1921. Effective interest rate. Journal of Accountancy (May): 380-385.

Finney, H. A. and H. P. Baumann. 1925. Students' department: Analysis of statements. Journal of Accountancy (November): 371-383.

Finney, H. A. and H. P. Baumann. 1925. Students' department: Determining effective rates of bonds. Journal of Accountancy (December): 454-469.

Finney, H. A. and I. Rees. 1922. Income prior to construction. Journal of Accountancy (May): 385-386.

Finney, H. A. and J. E. Baker. 1922. Right to offset in partnership settlements. Journal of Accountancy (May): 384-385.

Finney, H. A. and J. Symington. 1922. Students' department: Joint ventures and partnerships. Journal of Accountancy (December): 463-466.

Finney, H. A. and K. D. Ross. 1921. May institute examination problem 3, Part II. Journal of Accountancy (December): 468-471.

Finney, H. A. and L. F. Ratterman. 1920. American Institute examination, May, 1920. Journal of Accountancy (October): 308-320.

Finney, H. A. and R. J. LaVallee. 1922. Students' department: Division of partnership goodwill. Journal of Accountancy (December): 466-468.

Finney, H. A. and W. W. Johnston. 1923. Students' department. Journal of Accountancy (November): 371-389.

Finney, H. A. and X. B. Tansill. 1922. Consolidated balance-sheet - Mutual stock holdings. Journal of Accountancy (May): 368-384.

Finney, H. A., C. E. Freeman and G. Bartley. 1925. Students' department: Statement of application of funds. Journal of Accountancy (October): 305-313.

Finney, H. A. , E. E. Adams and S. S. Kalisher. 1923. Students' department. Journal of Accountancy (June): 450-463.

Finney, H. A., H. P. Baumann, F. L. Humphrey. 1925. Students' department: Statement of application of funds. Journal of Accountancy (December): 464-469.

Fischer, A. K. 1920. Accounting for a cast iron pipe foundry. Journal of Accountancy (March): 180-190.

Fischer, E. S. 1915. The accountant in the orient. Journal of Accountancy (November): 356-360.

Fish, S. 1907. A revaluation would show simply the extent of the under-capitalization. Journal of Accountancy (September): 341-344.

Fisher, I. 1907. Over-capitalization deceitful. Journal of Accountancy (September): 344-346.

Fisher, L. O. 1913. Office efficiency as it affects the men. Journal of Accountancy (July): 11-21.

Fisher, L. O. 1917. Effective administration. Journal of Accountancy (March): 167-170.

Fitch, S. G. H. 1922. Deflation in relation to cost accounting. Journal of Accountancy (January): 1-11.

Fitch, S. G. H. 1922. Present-day problems in industrial accounting. Journal of Accountancy (July): 1-10.

Fitch, S. G. H. 1923. What industrial accounting should mean to the executive. Journal of Accountancy (January): 1-15.

Fitch, S. G. H. 1925. Cost Accounting - Its Organization and Control. Journal of Accountancy (January): 69-71.

Fitzpatrick, E. A. 1917. Training accountants for public service. Journal of Accountancy (January): 33-38.

Fitzpatrick, M. and F. Frank. 2009. IFRS for SMEs: The next standard for U.S. private companies? Journal of Accountancy (December): 50-55.

Fleming, D. M. and G. E. Whittenburg. 2007. Accounting for uncertainty. Journal of Accountancy (October): 68-71.

Fleming, P. D. 2005. New rules cast a wide net. Journal of Accountancy (July): 50-51. (Related to deferred compensation).

Fleming, P. D. 2005. The future has never looked brighter. Journal of Accountancy (November): 66-70.

Flesher, D. L. and H. G. Gabre. 2009. NABA: Forty years of growth. Journal of Accountancy (December): 56-61. (National Association of Black Accountants).

Fletchall, R. 2008. A united profession: A force for prosperity and the public good. Journal of Accountancy (January): 60-63.

Floyd, R. L. 1923. "Payment of dividends before restoring impaired capital". Journal of Accountancy (August): 151-153.

Floyd, R. L. and C. F. Schlatter. 1923. "Payment of dividends before restoring impaired capital". Journal of Accountancy (May): 390-393.

Flume, A. 1915. Inter-department profits. Journal of Accountancy (February): 154-158. (Question and answer related to transfer pricing between farms and factory).

Fogarty, J. A., L. Graham and D. R. Schubert. 2006. Assessing and responding to risks in a financial statement audit. Journal of Accountancy (July): 43-47.

Fogarty, J. A., L. Graham and D. R. Schubert. 2007. Assessing and responding to risks in a financial statement audit: Part II. Journal of Accountancy (January): 59-64.

Fogleman, S. L., B. H. Peterson, W. G. Heninger and M. B. Romney. 2007. Opportunity detected: New SEC interpretive guidance and AS5 give companies and auditors a chance to make internal controls more efficient. Journal of Accountancy (December): 62-65.

Forbes, J. F. 1915. Some phases of professional ethics. Journal of Accountancy (October): 271-275.

Forbes, J. F. 1916. Brewery accounts. Journal of Accountancy (April): 318-319.

Forbes, K. A. 2005. The virtues of volunteering. Journal of Accountancy (November): 81-82.

Force, H. D. 1916. Accountancy, economy and efficiency in a city department. Journal of Accountancy (January): 41-49.

Force, H. D. 1925. Price, profit and return on invested capital. Journal of Accountancy (January): 27-33.

Ford, A. and H. L. Hydeman. 2007. The dreaded kiddie tax. Journal of Accountancy (July): 55-59.

Ford, C. O. and C. W. Thomas. 2008. Test-driving the codification. Journal of Accountancy (December): 62-67.

Ford, C. O. and J. Lim. 2011. Are you linked in? An introduction to the social media tool. Journal of Accountancy (March): 48-51.

Fordham, D. R. and B. M. Roof. 2008. Test your information security IQ. Journal of Accountancy (July): 50-52.

Forgan, D. R. 1912. The relations between bankers and accountants. Journal of Accountancy (October): 291-293.

Fornaro, J. M. 2011. SEC guidance on disclosure related to climate change. Journal of Accountancy (January): 42-47.

Fornaro, J. M., K. A. Winkelman and D. Glodstein. 2009. Accounting for emissions. Journal of Accountancy (July): 40-47.

Forse, W. H. Jr. 1907. Auditing conductors' collections on interurban railways. Journal of Accountancy (August): 298-301.

Frank, C. L. 1907. The United States Customs Service. Journal of Accountancy (June): 131-137.

Frank, H. A. 1912. Partnership and partnership relations. Journal of Accountancy (December): 466-477.

Franke, W. B. 1925. College and university accounting. Journal of Accountancy (March): 170-181.

Franke, W. B. 1925. Audits, Credit Management. Journal of Accountancy (June): 513-514.

Franke, W. B. 1925. Statistics as Applied in Business. Journal of Accountancy (September): 230.

Fraser, E. 1923. To obtain sinking-fund payments from compound-interest tables. Journal of Accountancy (May): 321-334.

Fraser, E. 1925. Some problems in loan valuation simplified. Journal of Accountancy (December): 438-441.

Fraser, J. A. 1912. Disposition of interest on mortgage. Journal of Accountancy (November): 426-427.

Frasier, C. E., S. C. Galbreath and P. G. Moore. 2006. Accounting academy. Journal of Accountancy (May): 65-68.

Frazer, G. E. 1912. The pro-rating of distribution expense to sales orders. Journal of Accountancy (January): 25-43.

Frazer, G. E. 1912. Who can qualify for governmental accounting. Journal of Accountancy (October): 259-271.

Freeman, C. E. and S. Walton. 1919. Partnership adjustments. Journal of Accountancy (June): 471-475.

Freeman, H. C. 1912. Auditing - Theory and practice. Journal of Accountancy (October): 341-345.

Freeman, H. C. 1914. The statement of accounts of holding companies. Journal of Accountancy (September): 157-180.

Freeman, H. C. 1917. Accounting for receiverships. Journal of Accountancy (October): 254-275.

Freeman, H. C. 1921. Some considerations involved in the valuation of goodwill. Journal of Accountancy (October): 247-264.

Freeman, H. C. 1925. Some thoughts on modern tendencies. Journal of Accountancy (May): 361-366.

French, C. H. 1913. Sales agency accounts. Journal of Accountancy (July): 81-85.

French, H. F. 1923. Professional ethics. Journal of Accountancy (August): 81-96.

French, H. F. 1924. Problems in Industrial Accounting. Journal of Accountancy (April): 313-314.

Friedman, J. P. 1925. Retail Merchandising Planning and Control. Journal of Accountancy (December): 474.

Fullington, E. M. 1916. The budget system in Ohio. Journal of Accountancy (February): 114-124.

Fuqua, W. 1922. "Commission problems simplified". Journal of Accountancy (June): 473-474.

Gaa, C. J. 1961. Uniformity in accounting 'principles'. Journal of Accountancy (April): 47-51. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Gage, L. J. 1908. Difficulties lie in the reformer's path. Journal of Accountancy (March): 361-365.

Galloway, L. 1907. Dock capital, expenditure, receipts and management. Journal of Accountancy (August): 272-286.

Galloway, L. 1907. Dock capital, expenditure, receipts and management. Journal of Accountancy (November): 13-22.

Galloway, L. 1907. The story of life insurance. Journal of Accountancy (June): 152-153.

Galloway, L. 1913. The education of employees. Journal of Accountancy (January): 35-52.

Gareis, A. L. 1921. Foreign-exchange arbitrage in joint accounts. Journal of Accountancy (May): 329-35.

Garfield, J. R. 1906. Commercial ideals. Journal of Accountancy (November): 14-19.

Garnett, K. 2006. Social security: What's the magic age? Journal of Accountancy (July): 28-32.

Garrison, E. E. 1910. Currency-banking and accountancy. Journal of Accountancy (August): 286-288.

Gause, E. C. 1918. Relation between interest and manufacturing costs. Journal of Accountancy (March): 187-190.

Gay, E. F. 1913. Uniform accounting systems. Journal of Accountancy (October): 268-279.

Gehle, F. W. 1919. Reconstruction problems. Journal of Accountancy (January): 23-32.

Geijsbeek, J. B. 1912. Malicious prosecution. Journal of Accountancy (September): 159-168.

Geijsbeek, J. B. 1912. Malicious prosecution: II. The original proceeding. Journal of Accountancy (October): 294-296.

Geijsbeek, J. B. 1912. Malicious prosecution: III. Who are liable. Journal of Accountancy (October): 296-298.

Geijsbeek, J. B. 1912. Malicious prosecution: IV. Probable cause. Journal of Accountancy (October): 298-303.

Geijsbeek, J. B. 1912. Malicious prosecution. Journal of Accountancy (November): 347-364.

Geijsbeek, J. B. 1914. C.P.A. Auditing questions. Journal of Accountancy (December): 483.

Geijsbeek, J. B. 1914. Bondholders' reorganization plans for an irrigation district. Journal of Accountancy (July): 30-37.

Geijsbeek, J. B. 1914. Fair return to public utilities. Journal of Accountancy (April): 245-263.

Geijsbeek, J. B. 1915. Cost accounting for institutions. Journal of Accountancy (February): 159-160.

Geijsbeek, J. B. 1921. Sufficiency of vouchers. Journal of Accountancy (August): 101-112.

Geisler, G. G. 2006. The best use of spare cash. Journal of Accountancy (September): 41-43.

Gentry, C. R. 2011. Corporate finance salary outlook. Journal of Accountancy (March): 38-43.

Gerstenberg, C. W. 1909. Legal department: Bankruptcy and National Bank loans. Journal of Accountancy (January): 250-252.

Gerstenberg, C. W. 1909. Legal department: Stock exchanges. Journal of Accountancy (October): 469-471.

Gerstenberg, C. W. 1909. Legal department: The accountant as an expert witness. Journal of Accountancy (January): 248-250.

Gerstenberg, C. W. 1909. Special phases of corporation law. Journal of Accountancy (October): 440-448.

Gerstenberg, C. W. 1911. Legal department. Journal of Accountancy (December): 627-643.

Gerstenberg, C. W. 1911. Tax on transfers of stock. Journal of Accountancy (April): 466-469.

Gerstenberg, C. W. 1912. Basis of license taxes upon a foreign corporation. Journal of Accountancy (June): 447-448.

Gerstenberg, C. W. 1912. Directors not liable for honest mistake of law. Journal of Accountancy (April): 311-312.

Gerstenberg, C. W. 1912. Holding of corporation books and papers. Journal of Accountancy (April): 309-310.

Gerstenberg, C. W. 1912. Legal department: Distinction between consolidation and merger. Journal of Accountancy (August): 156-157.

Gerstenberg, C. W. 1912. Legal department: Misappropriation by officer--not the act of the bank. Journal of Accountancy (August): 155-156.

Gerstenberg, C. W. 1912. Legal department: Missouri State Board of Accountancy. Journal of Accountancy (August): 158.

Gerstenberg, C. W. 1912. Liability of stockholder of corporation created in one state to carry on business in another. Journal of Accountancy (July): 66-67.

Gerstenberg, C. W. 1912. Maker of check not chargeable with determination of identity of payees. Journal of Accountancy (February): 156-160.

Gerstenberg, C. W. 1912. Stock subscription an executory contract. Journal of Accountancy (July): 67-68.

Gerstenberg, C. W. 1912. The fiction theory of corporations discussed. Journal of Accountancy (June): 446-447.

Gerstenberg, C. W. 1912. The liability of a stockholder upon a subscription agreement. Journal of Accountancy (June): 445-446.

Gerstenberg, C. W. 1912. Transfer of stock. Journal of Accountancy (April): 310-311.

Gerstenberg, C. W. 1912. What is a fair return? Journal of Accountancy (January): 73-76.

Gervie, M. L. 2012. IRSs "Fresh Start" program expands payment options. Journal of Accountancy (October): 56-59.

Gilbert, J. R. 2007. 50 examples of when to apply SSVS1. Journal of Accountancy (September): 33-37.

Gill, J. 1918. Duties of a factory cost accountant. Journal of Accountancy (December): 441-449.

Gill, L. M. and C. Rosen. 2007. IFRS: Coming to America. Journal of Accountancy (June): 70-73.

Gillenwater, P. J. 2008. Take your new team to the top. Journal of Accountancy (March): 58-61.

Gilliam, W. M. 1915. Equipment cost of contracts. Journal of Accountancy (October): 313-315.

Gilman, J. 2011. Fund advisers face new registration, reporting regs. Journal of Accountancy (September): 46-49.

Gilman, S. W. 1907. Accountancy education. Journal of Accountancy (December): 125-126.

Gladen, P. and T. Beed. 2007. Talent-tempting web sites. Journal of Accountancy (April): 42-44. (Recruiting the college crowd).

Glickauf, J. S. and J. M. Kohlmeier. 1970. The corporate model: A tool for management. The Journal of Accountancy (February): 81-84.

Glover, S. M., D. F. Prawitt, J. T. Liljegren and W. F. Messier Jr. 2008. Component materiality for group audits. Journal of Accountancy (December): 42-47.

Glynn, M. and E. Goria. 2012. Proposed revisions: Clarify responsibilities for preparers. Journal of Accountancy (August): 50-53.

Goddard, J. P. 1924. Municipal budgets. Journal of Accountancy (December): 430-434.

Goddard, J. P. 1925. Accounting and the tax problem. Journal of Accountancy (April): 309-316.

Godfrey, H. 2007. S Corporation update. Journal of Accountancy (April): 57-60.

Godfrey, H. and E. Malmgren. 2006. Going forward with reverse mortgages. Journal of Accountancy (July): 35-40.

Goldwater, P. and T. Fogarty. 2007. The power of arrays: The Excel tool that performs multiple functions in a single step. Journal of Accountancy (March): 52-56.

Gole, W. J. and P. J. Hilger. 2008. Managing corporate divestiture transactions. Journal of Accountancy (August): 48-52.

Goodloe, J. S. M. 1905. Should the practise of public accounting be limited to Certified Public Accountants? (December): 106-111.

Goodloe, J. S. M. 1915. The accountant's report from the standpoint of the several parties at interest. Journal of Accountancy (August): 91-103.

Goodman, L. and J. A. Soled. 2006. Home sweet home: Ascertaining the tax basis of a personal residence. Journal of Accountancy (April): 77-80.

Goodwin, J. P. 1918. Bonus plan for salaried employees. Journal of Accountancy (November): 333-335.

Goodwin, J. P. 1921. Aids to management of stock-brokers' offices. Journal of Accountancy (August): 120-127.

Gordon, S. 1925. An answer explained. Journal of Accountancy (November): 384-386.

Gordon, S. 1925. Institute examinations of law. Journal of Accountancy (August): 145-153.

Gore, E. E. 1906. Illinois Society. Journal of Accountancy (December): 174-175.

Gore, E. E. 1924. Report of the president of the American Institute of Accountants. Journal of Accountancy (November): 321-326.

Gottlieb, S., R. Meulmeester and M. Bohlin. 2009. Financial reporting for real estate. Journal of Accountancy (January): 50-55.

Gough, E. C. 1913. Interest a factor of costs? Journal of Accountancy (June): 473-477.

Gough, V. G. 1923. "Why should we have a new federal tax law?" Journal of Accountancy (January): 72-73.

Gower, W. B. 1918. Depletion of copper mines in relation to income tax returns. Journal of Accountancy (August): 81-92.

Gower, W. B. 1918. Returns of affiliated corporations for excess profits and war profits taxes. Journal of Accountancy (November): 327-332.

Gower, W. B. 1919. Depreciation and depletion in relation to invested capital. Journal of Accountancy (November): 353-368.

Gower, W. B. 1920. Advisory accountancy. Journal of Accountancy (October): 262-270.

Gower, W. B. 1920. Unsold goods and the income account. Journal of Accountancy (March): 171-179.

Graham, G. W. 2009. Introducing the new principles-based: Peer review standards. Journal of Accountancy (May):. 39-44.

Graham, L. and W. F. Messier Jr. 2006. Audit risk and materiality in conducting an audit. Journal of Accountancy (May): 116-123.

Grant, H. D. 1908. Averaging account sales. Journal of Accountancy (March): 380-385.

Graves, M. 1921. Amendments of New York income-tax law. Journal of Accountancy (March): 173-175.

Gray, J. H. 1907. Professional accountancy and education. Journal of Accountancy (December): 122-125.

Gray, W. C. 1916. Inventories and gross profit based on selling valuations. Journal of Accountancy (March): 189-191.

Graziano, J. E. and P. J. Falnagan. 2005. Explore the art of consultative selling. Journal of Accountancy (January): 34-37. (Consultative selling is non-manipulative. It focuses on the client's needs and objectives rather than the product).

Greeley, H. D. 1908. Accountancy training for lawyers. Journal of Accountancy (July): 157-165.

Greeley, H. D. 1908. Legal training for accountants. Journal of Accountancy (August): 234-241.

Greeley, H. D. 1908. The new reciprocity of accountancy and laws. Journal of Accountancy (September): 317-328.

Greeley, H. D. 1910. "Solicitors Accounts". Journal of Accountancy (August): 303-304.

Greeley, H. D. 1914. Getting the office work done. Journal of Accountancy (November): 342-356.

Greeley, H. D. 1916. Report of the auditor for the Philippine Islands, 1914. Journal of Accountancy (February): 159-160.

Greeley, H. D. 1917. Cost accounting and burden application. Journal of Accountancy (May): 399-400.

Greeley, H. D. 1917. Manufacturing costs and accounts. Journal of Accountancy (June): 475-477.

Greeley, H. D. 1919. Income tax procedure. Journal of Accountancy (May): 395-396.

Greeley, H. D. 1919. New modern illustrative bookkeeping. Journal of Accountancy (October): 315-316.

Greeley, H. D. 1920. Income tax procedure, 1920; Excess profits tax procedure, 1920. Journal of Accountancy (March): 237-238.

Greeley, H. D. 1922. Federal Income-tax laws. Journal of Accountancy (July): 73.

Greeley, H. D. 1922. Income tax procedure. Journal of Accountancy (May): 393-394.

Greeley, H. D. 1923. Factory storeskeeping. Journal of Accountancy (January): 69-70.

Greeley, H. D. 1923. Essentials of economics. Journal of Accountancy (September): 233-234.

Greeley, H. D. 1923. Income tax procedure. Journal of Accountancy (February): 151-153.

Greeley, H. D. 1924. Income tax procedure. Journal of Accountancy (February): 150-152.

Greeley, H. D. 1924. Methods of teaching estate accounting and taxation. Journal of Accountancy (September): 196-202.

Greeley, H. D. 1925. The accountant's duty to uncover questions of law. Journal of Accountancy (July): 23-36.

Greeley, H. D. and C. E. Freeman. 1916. Form of financial statement. Journal of Accountancy (April): 275-280.

Green, J. W. 2006. Section 404 for small caps. Journal of Accountancy (March): 67-70. (Related to small business and auditing).

Greendlinger, L. 1907. C.P.A. question department. Journal of Accountancy (September): 399-406.

Greendlinger, L. 1907. C.P.A. question department. Journal of Accountancy (October): 480-486.

Greendlinger, L. 1907. C.P.A. question department. Journal of Accountancy (November): 76-80.

Greendlinger, L. 1907. New York C.P.A. problems. Journal of Accountancy (July): 239-244.

Greendlinger, L. 1908. Accountancy. Journal of Accountancy (September): 359-360.

Greendlinger, L. 1908. Accounting literature. Journal of Accountancy (February): 300-307. (Lots of authors and book titles, but no publication dates or publishers).

Greendlinger, L. 1908. Accounting literature. Journal of Accountancy (April): 450-462.

Greendlinger, L. 1908. Accounting practice. Journal of Accountancy (October): 443.

Greendlinger, L. 1908. Bakers' accounts. Journal of Accountancy (September): 360.

Greendlinger, L. 1908. C.P.A. question department. Journal of Accountancy (January): 257-272.

Greendlinger, L. 1908. C.P.A. question department. Journal of Accountancy (February): 336-344.

Greendlinger, L. 1908. C.P.A. question department. Journal of Accountancy (March): 411-424.

Greendlinger, L. 1908. C.P.A. question department. Journal of Accountancy (April): 494-504.

Greendlinger, L. 1908. C.P.A. question department/comments. Journal of Accountancy (May): 75-80.

Greendlinger, L. 1908. C.P.A. question department/comments. Journal of Accountancy (June): 144-156.

Greendlinger, L. 1908. C.P.A. question department/comments. Journal of Accountancy (July): 220-228.

Greendlinger, L. 1908. C.P.A. questions department/comments. Journal of Accountancy (September): 365-380.

Greendlinger, L. 1908. C. P. A. question department/comments. Journal of Accountancy (October): 448-460.

Greendlinger, L. 1908. Electric railway accounting. Journal of Accountancy (September): 359.

Greendlinger, L. 1908. Partnerships: Part I. Journal of Accountancy (September): 301-316.

Greendlinger, L. 1908. Partnerships. Part II. Journal of Accountancy (October): 400-414.

Greendlinger, L. 1908. The adjustment of partnership accounts: I. Journal of Accountancy (May): 26-44.

Greendlinger, L. 1908. The adjustment of partnership accounts: Part II. Journal of Accountancy (June): 93-113.

Greendlinger, L. 1909. C.P.A. question department. Journal of Accountancy (January): 253-264.

Greendlinger, L. 1909. C.P.A. questions department/comments. Journal of Accountancy (April): 496-504.

Greendlinger, L. 1909. C.P.A. question department/comments. Journal of Accountancy (October): 472-476.

Greendlinger, L. 1910. C.P.A. question department/comments. Journal of Accountancy (February): 312-320.

Greendlinger, L. 1910. C.P.A. question department/comments. Journal of Accountancy (August): 311-320.

Greendlinger, L. 1910. C.P.A. question department/comments. Journal of Accountancy (September): 392-400.

Greendlinger, L. 1910. C.P.A. question department/comments. Journal of Accountancy (October): 472-476.

Greendlinger, L. 1911. C.P.A. question department. Journal of Accountancy (April): 470-484.

Greenfeld, H. G. 1920. Accounts of instalment furniture dealers. Journal of Accountancy (August): 125-134.

Greenwood, W. J. 1923. Trustees in British insolvencies. Journal of Accountancy (September): 186-195.

Greer, H. C. 1938. To what extent can the practice of accounting be reduced to rules and standards. Journal of Accountancy (March): 213-223. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Greer, H. C. 1966. Anyone for widgets? Journal of Accountancy (April): 41-49. (Summary).

Greer, H. C. 1968. The chop suey caper. Journal of Accountancy (April): 27-34. (Summary).

Griswold, E. H. 1916. Fundamentals of investment securities accounting. Journal of Accountancy (November): 338-342.

Grosley, G. and M. Hayes. 2005. Selling to audit committees. Journal of Accountancy (February): 41-45.

Grundmann, O. A. 1907. Brewery accounting. Journal of Accountancy (February): 285-293.

Gujarathi, M. R. and R. J. McQuade. 2005. Financial aid 101. Journal of Accountancy (July): 79-84. (Aid for college).

Gundelfinger, S. 1924. Prize essay: The principles which should govern the determination of capital and the amounts available for distribution of dividends in the case of corporations, with special reference to the system of capital stocks without a par value. Journal of Accountancy (May): 321-348.

Guthrie, W. B. 1908. Some legal aspects of investments in Germany. Journal of Accountancy (August): 248-260.

Hadley, W. B. 1914. Municipal accounting, reporting and budget making. Journal of Accountancy (May): 355-363.

Hagel, J. 2012. CFO Round Table: Managing uncertainty. Journal of Accountancy (June): 94-98.

Hagel, J. 2012. Bridging the ethical divide: Survey finds firms lagging. Journal of Accountancy (July): 22-23.

Hagel, J. 2012. Developing the talent pipeline. Journal of Accountancy (November): 24-25.

Hagel, J. 2012. Executives turn data into internal insight. Journal of Accountancy (May): 26-27.

Hagel, J. 2012. New skills for an evolving profession. Journal of Accountancy (August): 24-25.

Hagel, J. 2012. The merits of thinking the unthinkable. Journal of Accountancy (October): 18-19.

Hagerty, J. E. 1907. Commercial Credit. Journal of Accountancy (April): 429-437.

Hagerty, J. E. 1907. History of the National Credit Men's Association. Journal of Accountancy (November): 44-56.

Hagerty, J. E. 1907. Mercantile agencies. Journal of Accountancy (August): 261-271.

Hall, J. J. 2005. Answer please: Fraud-based interviewing. Journal of Accountancy (August): 61-65.

Hall, J. O. and C. R. Aldridge. 2007. Changes in accounting for changes. Journal of Accountancy (February): 45-50.

Hall, R. O. 1916. Back to single entry. Journal of Accountancy (September): 196-204.

Hallett, W. E. 1906. Some aspects of the bond problem. Journal of Accountancy (October): 442-449.

Halter, E. S. 1918. Stock brokerage audits. Journal of Accountancy (November): 349-354.

Halterman, C. 2011. Expanding service organization controls reporting: SOC 2 reports offer CPAs new opportunities to address clients' needs. Journal of Accountancy (July): 46-50.

Hamblin, C. N. 1908. Sinking fund accounts. Journal of Accountancy (November): 58-59.

Hamel, C. D. 1924. The Board of Tax Appeals. Journal of Accountancy (November): 327-336.

Hamilton, A. J. and W. M. VanDenburg. 2013. Home Concrete decision offers limited guidance. Journal of Accountancy (March): 58-62.

Hamilton, F. A. 1920. Accounting for the handling of scrap metals. Journal of Accountancy (November): 354-360.

Hamlin, C. S. 1916. The Federal Reserve Act. Journal of Accountancy (November): 329-337.

Hamman, W. D. 1914. Efficiency in municipal accounting and reporting. Journal of Accountancy (January): 28-36.

Hammer, S. and C. J. Russo. 2012. Tax-advantaged investing for an uncertain economy. Journal of Accountancy (May): 28-33.

Hampson, R. F. 1923. Accounting for photographers. Journal of Accountancy (December): 421-429.

Haney, L. H. 1907. Professional education for accountants. Journal of Accountancy (December): 132-133.

Haney, L. H. 1915. Depreciation and valuation for rate making. Journal of Accountancy (May): 344-351.

Hannon, N. J. and R. J. Gold. 2005. XBRL revisited. Journal of Accountancy (February): 64-65.

Hardcastle, J. 1906. A problem in executor's accounts. Journal of Accountancy (August): 311-314.

Hardt, W. K. 1907. Railway maintenance of way: The significances of published figures as a basis of comparison. Journal of Accountancy (April): 438-448.

Harrington, C. 2005. The accounting profession: Looking ahead. Journal of Accountancy (October): 43-48.

Harrington, C. 2005. The value proposition: There's more to Sarbanes-Oxley compliance than meets the eye. Journal of Accountancy (September): 77-81.

Harrison, R. E. 2010. Turning business losses into tax refunds. Journal of Accountancy (July): 46-49.

Hasbrouck, H. C. 1923. Cost vs. value in depreciation accounting for public utilities. Journal of Accountancy (October): 276-280.

Hatfield, H. R. 1908. Accounting and banking. Journal of Accountancy (November): 69-70.

Hatfield, H. R. 1908. Review: The Philosophy of Accounts. Journal of Accountancy (November): 67-69.

Hatfield, H. R. 1910. Accounting every business man should know. Journal of Accountancy (August): 305.

Hatfield, H. R. 1924. An historical defense of bookkeeping. Journal of Accountancy (April): 241-253.

Hatfield, H. R. 1925. Managerial Accounting. Journal of Accountancy (May): 432-433.

Havener, P. 1917. Analysis of financial statements. Journal of Accountancy (May): 349-363.

Havens, J. D. and M. Hayes. 2009. Right track your CPA career. Journal of Accountancy (February): 56-60.

Hawes, E. B. 1923. Professional prerequisites. Journal of Accountancy (April): 253-257.

Hawkins, H. B. 1921. Treatment of weight and degradation losses by coal dealers. Journal of Accountancy (November): 347-351.

Hawkins, H. B. 1923. Determining piano costs. Journal of Accountancy (February): 115-123.

Hawkins, L. G. 1920. Appraisals and their relation to accounts. Journal of Accountancy (March): 206-209.

Hayes, M. 2005. Outrageous employee benefits. Journal of Accountancy (May): 32-37.

Hayes, M. 2005. Promises to keep. Journal of Accountancy (July): 41-44. (How to modify social security).

Hayes, M. 2006. Best practices in EBP audits. Journal of Accountancy (April): 43-47.

Hayes, M. 2006. Be an HR resource for your clients. Journal of Accountancy (November): 49-53.

Hayes, M. 2006. Get close to your clients. Journal of Accountancy (June): 49-52.

Head, W. W. 1924. Relationship between banker and accountant. Journal of Accountancy (July): 1-5.

Heaton, W. C. 1925. Development of modern practice. Journal of Accountancy (August): 108-109.

Hebert, F. 1925. Audits of accounts of fire-insurance companies. Journal of Accountancy (August): 81-99.

Heckman, W. 1905. University investments and accounting. Journal of Accountancy (December): 128-135.

Hegemann, W. 1906. The German corporation: Its organization and powers. Journal of Accountancy (April): 453-464.

Heilman, E. A. 1925. University courses in accountancy VII University of Minnesota. Journal of Accountancy (May): 380-384.

Heilman, R. E. 1925. University courses in accounting: IV. Training for accounting at Northwestern University. Journal of Accountancy (February): 111-113.

Henry, T. F. and M. P. Holtzman. 2007. Extraordinary items share exclusive company. Journal of Accountancy (May): 80-83.

Hensley, R. M. 2011. LinkedIn tips for CPAs. Journal of Accountancy (March): 44-47.

Hepp, G. W. 2006. So you want to be an arbitrator. Journal of Accountancy (November): 63-66.

Herman, M. M. 1925. Resources and their applications. Journal of Accountancy (June): 512.

Herr, J. P. 1906. The appreciation of assets - When is it legitimate? Journal of Accountancy (November): 1-13.

Herrick, A. 1911. The importance of the municipal budget as a means for the control of expenditures. Journal of Accountancy (April): 414-418.

Herrmann, D. and I. P. N. Hague. 2006. Convergence: In search of the best. Journal of Accountancy (January): 69-73.

Herz, R. H, G. J. Batavick, G. M. Croach, G. S. Schieneman, K. Schipper, L. F. Seidman and E. W. Trott. 2005. Statement of Financial Accounting Standards No. 152 - Accounting for Real Estate Time-Sharing Transactions (An amendment of FASB Statements No. 66 and 67). Journal of Accountancy (March): 103-104.

Herz, R. H, G. J. Batavick, G. M. Croach, G. S. Schieneman, K. Schipper, L. F. Seidman and E. W. Trott. 2005. Statement of Financial Accounting Standards No. 153 - Exchange of Nonmonetary Assets (An amendment of APB Opinion No. 29). Journal of Accountancy (March): 104-106.

Herz, R. H., G. J. Batavick, G. M. Crooch, K. Schipper, et al. 2005. Statement of Financial Accounting Standards No. 154 - Accounting for Changes and Error Corrections. Journal of Accountancy (August): 98-101.

Hess, R. H. 1910. Irrigation bonds. Journal of Accountancy (October): 426-434.

Higgins, A. 1906. The advantage of bank combination. Journal of Accountancy (January): 194-204.

Hilditch, F. W. 1920. Cost accounting in the chain industry. Journal of Accountancy (January): 10-18.

Hill, J. H. 1920. Information desired by the banker. Journal of Accountancy (November): 338-343.

Hiller, A. 1913. Cost systematizing. Journal of Accountancy (December): 435-439.

Hiller, A. 1915. School accounting and costs. Journal of Accountancy (June): 437-455.

Hilton, E. D. 1918. Determination of selling price. Journal of Accountancy (January): 27-33.

Hilton, W. P. 1915. Bonus capital stock and bonds. Journal of Accountancy (June): 425-436.

Hiner, R. R. and D. Pulliam. 2005. Tax shelter can have business purpose. Journal of Accountancy (March): 88-89.

Hnatt, K. M. 2008. Deepening insolvency: An emerging threat? Journal of Accountancy (February): 40-44.

Hoag, W. O. and S. Walton. 1919. A good suggestion. Journal of Accountancy (October): 310.

Hodges, B. W. 1922. Trial-balance information. Journal of Accountancy (July): 34-36.

Hofford, G. M. 1920. Accounting for railroad construction. Journal of Accountancy (March): 191-197.

Hogeweg, G. P. J. 1908. Accountancy in Holland. Journal of Accountancy (February): 308-311.

Holcomb, C. P. and G. W. Marshall. 1913. C.P.A. laws. Journal of Accountancy (July): 65-77.

Holder, W. W. and P. B. Thomas. 2005. A vision fulfilled. Journal of Accountancy (July): 35-39. (Computer-based Uniform CPA examination).

Holloway, C. B. 1917. Tanning industry accounting. Journal of Accountancy (January): 27-32.

Holloway, C. B. 1918. Carrying on with the accountants in the American expeditionary forces. Journal of Accountancy (December): 412-416.

Holloway, C. B. 1918. The accountants' bit in the American expeditionary forces. Journal of Accountancy (October): 244-246.

Holman, W. S. 1920. Cost accounting for the motion-picture industry. Journal of Accountancy (December): 420-432.

Holmes, E. J. 1918. Accounting systems in the army camps. Journal of Accountancy (December): 429-435.

Holt, T. and P. Poznanski. 2005. No privacy in bankruptcy. Journal of Accountancy (November): 61-63.

Holub, S. F. 2012. Year-end tax planning: Preparing for the tax cliff. Journal of Accountancy (December): 48-52.

Hooker, J. C. 1920. Auditing features of the mining industry. Journal of Accountancy (April): 241-259.

Hooker, J. C. 1924. A "cost-of-living" index for steam railroads. Journal of Accountancy (July): 22-30.

Hooper, F. 1917. Foreign real estate holdings of a missionary society. Journal of Accountancy (February): 114-118.

Hoops, J. R. and N. weisel. 2008. Interstate mobility and the CPA tax practitioner: It does apply to you. Journal of Accountancy (June): 82-87.

Hope, A. E. M. and H. C. Magee. 1914. Correspondence: Department store accounting. Journal of Accountancy (March): 234-236.

Hopson, H. C. 1915. Accountants and engineers. Journal of Accountancy (November): 397-399.

Horne, W. A. 1915. Receiver's accounts. Journal of Accountancy (October): 320-321.

Horstmann, C. A. 2005. Playing a leadership role in international convergence. Journal of Accountancy (October): 98-100.

Hostetler, D. 2010. Get results: Improve your accounting firm processes using lean six sigma. Journal of Accountancy (January): 38-43.

How, F. 1906. Maintenance of way and structures. Journal of Accountancy (March): 372-378.

Howard, E. D. 1906. Profits on bank deposits. Journal of Accountancy (January): 205-214.

Howard, E. D. 1906. Types of street railway securities. Journal of Accountancy (May): 12-26.

Hoyle, J. L. and S. Walton. 1919. Calculating commission on net profits. Journal of Accountancy (May): 390-393.

Huggard, S. G. 2008. Voluntary disclosure to the IRS: A viable option. Journal of Accountancy (March): 40-44.

Humphries, D. and G. Bettesworth-Piggott. 1918. Shortage of accountants. Journal of Accountancy (November): 397.

Hunter, J. 1906. Textile manufacturing costs. Journal of Accountancy (August): 280-282.

Hunter, J. 1912. Cotton-seed oil mills and their accounts. Journal of Accountancy (December): 478-486.

Hunter, J. 1913. Cotton mill accountants. Journal of Accountancy (August): 110-119.

Hunter, J. 1914. The public accountant and the credit man. Journal of Accountancy (July): 1-12.

Hunter, J. 1915. How to pass the C. P. A. examinations. Journal of Accountancy (July): 34-37. ("There are now about thirty-nine states that have enacted C.P.A. laws. Before very long it is confidently expected that all states in the Union will have passed such laws.").

Hunter, J. 1917. Accounting systems for retail merchants. Journal of Accountancy (August): 100-104.

Hunter, J. 1918. Partnership insurance a phase of goodwill. Journal of Accountancy (April): 259-262.

Hunter, J., W. P. Peter, E. G. Shorrock and H. M. Temple. 1915. Competitive bidding. Journal of Accountancy (August): 81-90.

Hunter, R. 1906. The law and practice in bankruptcy. Journal of Accountancy (September): 358-387.

Hurdman, F. H. 1914. Credits from the viewpoint of a Certified Public Accountant. Journal of Accountancy (December): 435-454.

Hurdman, F. H. 1919. Capital stock of no par value. Journal of Accountancy (October): 246-257.

Hurdman, F. H. 1924. Cost of maintaining depositors' accounts. Journal of Accountancy (August): 98-106.

Hurdman, F. H. 1924. No par value stock. Journal of Accountancy (February): 91-100.

Hurdman, F. H. 1925. Some questions on no-par-value stock. Journal of Accountancy (January): 9-18.

Hurlburt, H. M. 1916. Compensation of junior accountants. Journal of Accountancy (September): 238-239.

Hutchins, F. L. 1906. "A real problem in costs". Journal of Accountancy (November): 48-52.

Hutchins, F. L. 1911. Sinking fund reserves. Journal of Accountancy (April): 419-421.

Ingham, H. M. 1922. Accounting for contracts. Journal of Accountancy (February): 87-89.

Jackson, J. H. 1919. Standardization of printers' accounts. Journal of Accountancy (May): 358-363.

Jackson, J. H. 1920. Depreciation policy and true cost. Journal of Accountancy (June): 452-455.

Jackson, J. H. 1920. Neglected commercial discounts. Journal of Accountancy (November): 321-328.

Jackson, J. H. 1921. Some problems in depreciation. Journal of Accountancy (February): 81-102.

Jackson, J. H. 1922. Accountants' Reports. Journal of Accountancy (April): 313-314.

Jackson, J. H. 1922. Analytical Credits. Journal of Accountancy (April): 311-313.

Jackson, J. H. 1922. Choosing a profession - Accountancy. Journal of Accountancy (March): 161-166.

Jackson, J. H. 1922. New York laws affecting business corporations. Journal of Accountancy (March): 230-231.

Jackson, J. H. 1922. Taking the examination. Journal of Accountancy (November): 346-350.

Jackson, J. H. 1922. Treatment of redemption funds. Journal of Accountancy (June): 417-430.

Jackson, J. H. 1923. Factory management wastes. Journal of Accountancy (January): 65-66.

Jackson, J. H. 1923. Success through vocational guidance. Journal of Accountancy (June): 474-475.

Jackson, J. H. 1924. Professional accountancy education within the public accountant's organization. Journal of Accountancy (July): 6-21.

Jackson, J. H. 1925. Accountancy as a profession: What opportunities does it offer for a professional career? Journal of Accountancy (September): 161-172.

Jackson, J. H. 1925. Investment Banking in England; The Investment Trust. Journal of Accountancy (December): 473-474.

Jaggard, E. A. 1907. The President of the United States. Journal of Accountancy (December): 175-178.

"It is as hard to distinguish, here at least, between a Democrat and a Republican as it is to determine from the size of his hip pockets or his bibulous habits between the gentleman from Kentucky and the sockless statesman from Kansas who is in favor of prohibition but opposed to its enforcement. It would be a hard job to separate Republican sheep from Democratic goats. The average man doesn't know what he is himself. He resembles the Irishman, who had carried the pitcher to often to the well. He left his friends and joined the ranks of dividend payers in a street car. The car gave a lurch. He lost the strap and was precipitated into a woman's lap. He apologized and moved up the aisle. The car lurched again and he was compelled to sit down on another woman's lap. He apologized again and in search of safety, he walked still further up the aisle and was about to take hold of another strap when, another lurch threw his into another woman's lap. He was about to apologize when this woman indignantly asked: "What are you, anyway?" The man with the map of Erin on his face looked at her sorrowfully and meekly replied: "Oi don't know mum: whin Oi came in here, Oi thawt Oi was and Oirishman, but now Oi guess Oi must be a Lap lander."" Jaggard, E. A. 1907. JOA (December): 175.

James, C. C. 1915. Valuation of public utilities fro rate-making purposes. Journal of Accountancy (September): 173-178.

James, C. C. 1916. Depreciation and value of public utilities. Journal of Accountancy (December): 409-416.

James, G. 2011. Business basics in Brazil. Journal of Accountancy (November): 34-41.

James, G. 2011. UK. Bribery Act requires new precautions for global companies. Journal of Accountancy (August): 28-30.

Jason, J. 2012. Choose wisely: New brochures can help CPAs vet investment advisers. Journal of Accountancy (October): 32-36.

Jefferson, H. M. 1908. Centralized consumption of anthracite coal: Part I. Centralization of enterprise. Journal of Accountancy (January): 211-223.

Jefferson, H. M. 1908. Centralized consumption of anthracite coal: Part II. Centralization of power production. Journal of Accountancy (February): 288-299.

Jennings, B. 2007. Stay connected on the road. Journal of Accountancy (June): 36-38.

Jensen, W. 1912. Workmen's Compensations Act of Washington. Journal of Accountancy (November): 380-381.

Jensen, W. 1914. Treatment of the returnable package in accounts. Journal of Accountancy (August): 118-119.

Jensen, W. 1916. Logging in western Washington. Journal of Accountancy (February): 125-135.

Jentho, D. and D. Beddow. 2005. Peer review is stronger and better now. Journal of Accountancy (April): 44-46.

John, E. A. 1924. Accountant versus embezzler. Journal of Accountancy (June): 441-451.

Johns, S. and L. Maples. 2011. Advising clients in same-sex relationships. Journal of Accountancy (December): 48-53.

Johnson, G. H. 1923. Amortization and depreciation in public service corporations. Journal of Accountancy (July): 7-14.

Johnson, G. H. 1923. Going value of inventories. Journal of Accountancy (March): 202-203.

Johnson, J. F. 1907. Corporation securities. Journal of Accountancy (June): 141-143.

Johnson, J. F. 1907. Editorial. Professional ethics. Journal of Accountancy (October): 467-469.

Johnson, J. F. 1907. Dividends on watered stock. Journal of Accountancy (May): 47-48.

Johnson, J. F. 1907. Professional accountancy and education. Journal of Accountancy (December): 119-122.

Johnson, J. F. 1907. Professional education for business. Journal of Accountancy (July): 191-197.

Johnson, J. F. 1907. Railroad over-capitalization - A symposium. Journal of Accountancy (September): 327-330.

Johnson, J. F. 1907. The capitalization of franchises. Journal of Accountancy (June): 138-139.

Johnson, J. F. 1907. The tyranny of the bookbinder. Journal of Accountancy (July): 216-218.

Johnson, J. F. 1907. Training in the science of business essential. Journal of Accountancy (January): 208-210.

Johnson, J. F. 1908. Schemes for currency reform. Journal of Accountancy (January): 224-235.

Johnson, J. F. 1909. Accounting definitions. Journal of Accountancy (April): 479-480.

Johnson, J. F. 1909. Adults and high school studies. Journal of Accountancy (April): 477-479.

Johnson, J. F. 1910. A university memorial for an accountant. Journal of Accountancy (October): 463-464.

Johnson, J. F. 1910. The currency and banking problem. Journal of Accountancy (August): 289-291.

Johnson, J. F. 1910. Dominion Association of Chartered Accountants. Journal of Accountancy (August): 293-295.

Johnson, J. F. 1910. Rhode Island's recognition of the certified public accountant. Journal of Accountancy (August): 292-293.

Johnson, J. F. 1910. The demand for certified public accountants. Journal of Accountancy (September): 368-371.

Johnson, J. F. 1910. The New Jersey State Board: Change of rules. Journal of Accountancy (September): 379-381.

Johnson, J. F. 1910. Value of membership in professional societies. Journal of Accountancy (September): 381.

Johnson, J. F. 1910. Why not Latin? Journal of Accountancy (October): 460-463.

Johnson, J. F. 1911. Editorial: The journal. Journal of Accountancy (December): 608-609.

Johnson, J. F. and W. H. Lough Jr. 1907. Street railway securities - A symposium. Journal of Accountancy (June): 87-89.

Johnston, R. 2010. What's new for CPAs in Office 2010. Journal of Accountancy (February): 40-45.

Johnson, R. A. and J. M. Middleton. 2008. Accounting for second life. Journal of Accountancy (June): 54-58. (Summary).

Johnston, R. P. 2005. A tour of tomorrow's technology. Journal of Accountancy (October): 95-96.

Johnston, R. P. 2005. High tech for the small office. Journal of Accountancy (December): 41-45.

Johnston, R. P. 2007. Get ready for VISTA. Journal of Accountancy (May): 54-60.

Johnston, R. P., R. H. Spencer and E. Mendlowitz. 2005. Time to go paperless. Journal of Accountancy (June): 44-50.

Jones A. F. 1918. Accounting for liberty loan subscriptions. Journal of Accountancy (June): 426-432.

Jones, R. A. 2007. NPO software measures up. Journal of Accountancy (July): 68-72.

Jones, S. 2005. Exploring the global marketplace. Journal of Accountancy (October): 100-104.

Joplin, J. P. 1914. Secret reserves. Journal of Accountancy (December): 407-417.

Joplin, J. P. 1914. The ethics of accountancy. Journal of Accountancy (March): 187-196.

Joplin, J. P. 1915. Advantages of society and association affiliations. Journal of Accountancy (May): 325-333.

Joplin, J. P. 1915. Report of the president. Journal of Accountancy (October): 245-247.

Joplin, J. P. 1915. The business college graduate in the business field. Journal of Accountancy (March): 182-190.

Joplin, J. P. 1916. Report of the president. Journal of Accountancy (October): 241-244.

Joplin, J. P. 1919. Growing responsibilities of the public accountant. Journal of Accountancy (July): 9-15.

Jordan, H. C. 1920. Accounts for the manufacture of wood veneer. Journal of Accountancy (August): 118-124.

Josephs, S. R. 2008. Watch out for private annuities. Journal of Accountancy (July): 34-38.

Journal of Accountancy. 1905. A codification of accountancy ethics. Journal of Accountancy (December): 139-141.

Journal of Accountancy. 1905. Editorial: Purpose and scope of this journal. Journal of Accountancy (November): 57-59.

Journal of Accountancy. 1905. Pennsylvania C. P. A. Examination questions. Journal of Accountancy (December): 169-176. (See Rorer, W. W. 1905 JOA (December): 176-180 for solutions).

Journal of Accountancy. 1906. Apportionment of the cost of anthracite coal between domestic and steam sizes. Journal of Accountancy (May): 30-38.

Journal of Accountancy. 1906. Cases of interest to accountants. Journal of Accountancy (May): 62-66.

Journal of Accountancy. 1906. Corporation accountancy and corporation law. Journal of Accountancy (September): 395-397.

Journal of Accountancy. 1906. C.P.A. examination, December 13, 1898. Journal of Accountancy (December): 176-177.

Journal of Accountancy. 1906. Doctoring the currency. Journal of Accountancy (December): 143-145.

Journal of Accountancy. 1906. Electric railway accounting. Journal of Accountancy (December): 172-173.

Journal of Accountancy. 1906. Illinois C.P.A. examinations. Journal of Accountancy (June): 147-154.

Journal of Accountancy. 1906. Industrial America. Journal of Accountancy (December): 165-171.

Journal of Accountancy. 1906. Interest for odd days. Journal of Accountancy (September): 391-392.

Journal of Accountancy. 1906. Meeting of the American Association. Journal of Accountancy (March): 424-445.

Journal of Accountancy. 1906. Michigan C.P.A. Examination questions. Journal of Accountancy (December): 159-163.

Journal of Accountancy. 1906. New York C.P.A. examination questions. Journal of Accountancy (August): 315-320.

Journal of Accountancy. 1906. New York C.P.A. examinations. Journal of Accountancy (March): 446-452.

Journal of Accountancy. 1906. Obituary. Mr. Joseph Hardcastle. Journal of Accountancy (July): 232-233.

Journal of Accountancy. 1906. Pennsylvania C.P.A. examinations. Journal of Accountancy (July): 234-240.

Journal of Accountancy. 1906. Professional examinations in accountancy. Journal of Accountancy (July): 216-218.

Journal of Accountancy. 1906. Publicity for the accounting profession. Journal of Accountancy (December): 141-143.

Journal of Accountancy. 1906. Reviews of corporation reports: The Chicago and Northwestern Report. Journal of Accountancy (October): 460-470.

Journal of Accountancy. 1906. The American Association and accountancy ethics. Journal of Accountancy (October): 459.

Journal of Accountancy. 1906. The American Association and business education. Journal of Accountancy (December): 139-141.

Journal of Accountancy. 1906. The problem of the accountant's assistant. Journal of Accountancy (August): 283-286.

Journal of Accountancy. 1906. The real estate trust failure and the duty of bank directors. Journal of Accountancy (October): 454-458.

Journal of Accountancy. 1906. The value of an accountant's certificate. Journal of Accountancy (September): 389-390.

Journal of Accountancy. 1906. Uniformity in railway accounting. Journal of Accountancy (November): 36-38.

Journal of Accountancy. 1907. As others see us. Journal of Accountancy (June): 158-161.

Journal of Accountancy. 1907. Compulsory auditing of municipal accounts. Journal of Accountancy (June): 162-164.

Journal of Accountancy. 1907. Defective accounting system. Journal of Accountancy (August): 315-316.

Journal of Accountancy. 1907. English vs. American practice. Journal of Accountancy (March): 388-393.

Journal of Accountancy. 1907. English vs. American practice again. Journal of Accountancy (June): 139-140.

Journal of Accountancy. 1907. Is there an accountant type? Journal of Accountancy (October): 470.

Journal of Accountancy. 1907. New C.P.A. requirements in Pennsylvania. Journal of Accountancy (January): 249-254.

Journal of Accountancy. 1907. New York C.P.A. Examination. Journal of Accountancy (February): 326-332.

Journal of Accountancy. 1907. New York C.P.A. problems. Journal of Accountancy (August): 319-326.

Journal of Accountancy. 1907. Pennsylvania C.P.A. Examinations. Journal of Accountancy (January): 235-237.

Journal of Accountancy. 1907. Proceedings, American Association of Public Accountants, twentieth annual meeting, St. Paul, Minnesota, October 15, 16, 17. Journal of Accountancy (December): 137-188.

Journal of Accountancy. 1907. Regulations of new C. P. A. Boards. Journal of Accountancy (November): 68-69.

Journal of Accountancy. 1907. Report of the advisory commission on taxation and finance upon the system of accounts and statistics of the City of New York. Journal of Accountancy (September): 390-394.

Journal of Accountancy. 1907. Scottish and American accounting. Journal of Accountancy (August): 317-318.

Journal of Accountancy. 1907. Standardizing governmental accounts. Journal of Accountancy (October): 471-472.

Journal of Accountancy. 1907. The art of budget-making. Journal of Accountancy (November): 60-61.

Journal of Accountancy. 1907. The cost of strikes. Journal of Accountancy (October): 473-474.

Journal of Accountancy. 1907. The education of English and American accountants. Journal of Accountancy (April): 469-473.

Journal of Accountancy. 1907. The education of English and American accountants. Journal of Accountancy (September): 378-379.

Journal of Accountancy. 1907. The government accountant. Journal of Accountancy (September): 375-377.

Journal of Accountancy. 1907. The symposium on accountancy education. Journal of Accountancy (January): 233-235.

Journal of Accountancy. 1907. University preparation for business. Journal of Accountancy (August): 302-307.

Journal of Accountancy. 1907. U.S. Treasury bookkeeping. Journal of Accountancy (July): 231-234.

Journal of Accountancy. 1908. A code of ethics for lawyers. Journal of Accountancy (June): 134-136.

Journal of Accountancy. 1908. A C.P.A. law in Ohio. Journal of Accountancy (May): 69.

Journal of Accountancy. 1908. A field for young men. Journal of Accountancy (November): 64-65.

Journal of Accountancy. 1908. Accountancy and economics. Journal of Accountancy (June): 140.

Journal of Accountancy. 1908. Accountancy in other countries. Journal of Accountancy (February): 316-317.

Journal of Accountancy. 1908. Borrowers must file statements. Journal of Accountancy (November): 65-66.

Journal of Accountancy. 1908. Census statistics of cities. Journal of Accountancy (April): 484-485.

Journal of Accountancy. 1908. Concerning codes of ethics. Journal of Accountancy (April): 477-479.

Journal of Accountancy. 1908. C. P. A. examinations. Journal of Accountancy (November): 60.

Journal of Accountancy. 1908. C.P.A. question department. Journal of Accountancy (November): 72-88.

Journal of Accountancy. 1908. C.P.A. question department/comments. Journal of Accountancy (August): 296-300.

Journal of Accountancy. 1908. Essays on municipal administration. Journal of Accountancy (August): 287-288.

Journal of Accountancy. 1908. Examination Questions 1899 to 1907. Journal of Accountancy (June): 138.

Journal of Accountancy. 1908. Government control of corporations. Journal of Accountancy (February): 312-316.

Journal of Accountancy. 1908. Life insurance and valuations. Journal of Accountancy (January): 243-239.

Journal of Accountancy. 1908. Municipal accounting in Buffalo. Journal of Accountancy (August): 285-286.

Journal of Accountancy. 1908. New schools of accountancy. Journal of Accountancy (October): 441-442.

Journal of Accountancy. 1908. Prospects for young accountants. Journal of Accountancy (September): 351-354.

Journal of Accountancy. 1908. Railroad reorganization. Journal of Accountancy (July): 214-215.

Journal of Accountancy. 1908. Reforms in the postal service. Journal of Accountancy (August): 284-285.

Journal of Accountancy. 1908. Requirements for the C.P.A. Journal of Accountancy (September): 354-357.

Journal of Accountancy. 1908. Should sinking funds be charged against revenue? Journal of Accountancy (October): 439-440.

Journal of Accountancy. 1908. Simple mine accounting. Journal of Accountancy (June): 138.

Journal of Accountancy. 1908. That others may know us. Journal of Accountancy (October): 435-438.

Journal of Accountancy. 1908. The case against speculation. Journal of Accountancy (May): 57-61.

Journal of Accountancy. 1908. The case for speculation. Journal of Accountancy (May): 1.

Journal of Accountancy. 1908. The Cotton Mills of South Carolina. Journal of Accountancy (July): 215-216.

Journal of Accountancy. 1908. The economic policy of Robert Walpole. Journal of Accountancy (November): 70-71.

Journal of Accountancy. 1908. The Louisiana C.P.A. Law. Journal of Accountancy (July): 206-207.

Journal of Accountancy. 1908. The new "Association of Accountants". Journal of Accountancy (July): 204-205.

Journal of Accountancy. 1908. The New York C.P.A. degree. Journal of Accountancy (December): 133-135.

Journal of Accountancy. 1908. The New York C.P.A. examinations. Journal of Accountancy (November): 42-48.

Journal of Accountancy. 1908. University training for accountancy in 1908-1909. Journal of Accountancy (November): 52-56.

Journal of Accountancy. 1909. C.P.A. legislation. Journal of Accountancy (April): 504.

Journal of Accountancy. 1909. C.P.A. requirements. Journal of Accountancy (October): 459-460.

Journal of Accountancy. 1909. Minnesota C.P.A. Act. Journal of Accountancy (October): 454-455.

Journal of Accountancy. 1909. Theory and practice in accounting. Journal of Accountancy (October): 449-452.

Journal of Accountancy. 1909. Trustworthiness of American accountants. Journal of Accountancy (October): 452-454.

Journal of Accountancy. 1910. Cost accounting in the navy. Journal of Accountancy (February): 300-301.

Journal of Accountancy. 1910. Dominion Association of Chartered Accountants: Annual convention at Toronto. Journal of Accountancy (August): 298-299.

Journal of Accountancy. 1910. Text of the federal incorporation bill. Journal of Accountancy (February): 286-299.

Journal of Accountancy. 1910. The ethics of accountancy. Journal of Accountancy (February): 284-285.

Journal of Accountancy. 1910. The new federal incorporation bill. Journal of Accountancy (February): 279-284.

Journal of Accountancy. 1911. Big business and monopoly. Journal of Accountancy (December): 609-612.

Journal of Accountancy. 1911. Charles Nixon Vollum. Journal of Accountancy (December): 613.

Journal of Accountancy. 1911. C.P.A. question department. Journal of Accountancy (December): 644.

Journal of Accountancy. 1911. Examinations and their bearing on national efficiency. Journal of Accountancy (April): 459-461.

Journal of Accountancy. 1912. A Guide to reading in social ethics and allied subjects. Journal of Accountancy (April): 307-308.

Journal of Accountancy. 1912. Corporation tax law amendment. Journal of Accountancy (February): 135-137.

Journal of Accountancy. 1912. Esprit de corps. Journal of Accountancy (June): 433-435.

Journal of Accountancy. 1912. Differing opinions should find expression. Journal of Accountancy (April): 287-289.

Journal of Accountancy. 1912. How property is valued. Journal of Accountancy (February): 153-154.

Journal of Accountancy. 1912. Michigan C.P.A. examinations. Journal of Accountancy (September): 239.

Journal of Accountancy. 1912. New York C.P.A. examinations of June 1912. Journal of Accountancy (November): 382-388.

Journal of Accountancy. 1912. Profit and loss assessment. Journal of Accountancy (February): 137-141.

Journal of Accountancy. 1912. Some recent tendencies in corporate finance. Journal of Accountancy (June): 431-433.

Journal of Accountancy. 1912. The American Association of public accountants. Journal of Accountancy (October): 334-340.

Journal of Accountancy. 1912. The auditors legal liability. Journal of Accountancy (July): 53-57.

Journal of Accountancy. 1912. The charlatans of method. Journal of Accountancy (March): 222-223.

Journal of Accountancy. 1912. The choice of a profession. Journal of Accountancy (April): 291-293.

Journal of Accountancy. 1912. The treatment of depreciation in connection with the Federal corporation tax. Journal of Accountancy (March): 218-222.

Journal of Accountancy. 1912. Validity of excessive indebtedness of a corporation. Journal of Accountancy (July): 68-69.

Journal of Accountancy. 1912. Value of "Outside Audits". Journal of Accountancy (April): 289-291.

Journal of Accountancy. 1913. C.P.A. legislation. Tennessee. Journal of Accountancy (April): 301-304.

Journal of Accountancy. 1913. New York C.P.A. examinations. Journal of Accountancy (September): 245-252.

Journal of Accountancy. 1913. Pennsylvania state board examiners of public accountants. Journal of Accountancy (August): 151-158.

Journal of Accountancy. 1914. Ancient double-entry bookkeeping. Journal of Accountancy (November): 404-405.

Journal of Accountancy. 1914. Daily statement of the United States Treasury at close of business June 30, 1914. Journal of Accountancy (October): 292-293.

Journal of Accountancy. 1914. Statement of the United States Treasury at close of business June 30, 1913. Journal of Accountancy (October): 294-295.

Journal of Accountancy. 1915. Arkansas C. P. A. law. Journal of Accountancy (April): 300-303.

Journal of Accountancy 1915. Indiana C. P. A. law. Journal of Accountancy (April): 304-305.

Journal of Accountancy. 1915. Interstate Commerce Commission's Uniform System of Accounts for Class "C" Telephone Companies - Objections as Set Forth in the Brief Submitted By The Wisconsin Railroad Commission. Journal of Accountancy (May): 398-401.

Journal of Accountancy. 1915. Kansas C. P. A. law. Journal of Accountancy (May): 372-374.

Journal of Accountancy. 1915. Loan by partner. Journal of Accountancy (October): 321-322.

Journal of Accountancy. 1915. Iowa C. P. A. law. Journal of Accountancy (May): 369-372.

Journal of Accountancy. 1915. Massachusetts C. P. A. examinations. Journal of Accountancy (February): 163-164.

Journal of Accountancy. 1915. South Carolina C. P. A. law. Journal of Accountancy (April): 306-309.

Journal of Accountancy. 1915. Texas C. P. A. law. Journal of Accountancy (May): 375-380.

Journal of Accountancy. 1916. New C. P. A. law of Maryland. Journal of Accountancy (June): 446-449.

Journal of Accountancy. 1917. Accountants' services in wartime. Journal of Accountancy (May): 364-369.

Journal of Accountancy. 1917. American Institute of Accountants: Board of examiners - Accounting theory and practice - Part I. Journal of Accountancy (December): 418-421.

Journal of Accountancy. 1917. American Institute of Accountants: Board of examiners - Accounting theory and practice - Part II. Journal of Accountancy (December): 422-423.

Journal f Accountancy. 1917. American Institute of Accountants: Board of examiners - Commercial law. Journal of Accountancy (December): 415-417.

Journal of Accountancy. 1917. American Institute of Accountants Council. Journal of Accountancy (October): 303-306.

Journal f Accountancy. 1917. American Institute of Accountants: November, 1917, Examination questions - Board of examiners - Examination in auditing. Journal of Accountancy (December): 413-414.

Journal of Accountancy. 1917. Idaho C.P.A. bill. Journal of Accountancy (April): 286-287.

Journal of Accountancy. 1917. Inventory on the books. Journal of Accountancy (June): 462-468.

Journal of Accountancy. 1917. Oklahoma C.P.A. law. Journal of Accountancy (May): 368-373.

Journal of Accountancy. 1917. Registration of accountants. Journal of Accountancy (March): 185-189.

Journal of Accountancy. 1917. Uniform accounting: Preface to pamphlet reprint. Journal of Accountancy (June): 401-433.

Journal of Accountancy. 1918. Accounting theory and practice exams: Parts I and II. Journal of Accountancy (December): 405-411.

Journal of Accountancy. 1918. American Institute of Accountants: Board of examiners - Accounting theory and practice. Part I. May 17, 1918. Journal of Accountancy (June): 406-409.

Journal of Accountancy. 1918. American Institute of Accountants: Board of examiners - Accounting theory and practice. Part II. May 17, 1918. Journal of Accountancy (June): 409-412.

Journal of Accountancy. 1918. American Institute of Accountants: Board of examiners - Auditing. Journal of Accountancy (June): 401-403.

Journal of Accountancy. 1918. American Institute of Accountants: Board of examiners - Commercial law. May 16, 1918. Journal of Accountancy (June): 403-405.

Journal of Accountancy. 1918. American Institute of Accountants Board of examiners: November, 1918, examinations auditing. Journal of Accountancy (December): 401-403.

Journal of Accountancy. 1918. Commercial law. Journal of Accountancy (December): 403-404.

Journal of Accountancy. 1919. American Institute of Accountants board of examiners examination in auditing. Journal of Accountancy (December): 401-412.

Journal of Accountancy. 1919. Arizona C.P.A. law. Journal of Accountancy (July): 77-80.

Journal of Accountancy. 1919. Fire loss. Journal of Accountancy (August): 156-157.

Journal of Accountancy. 1920. American Institute of Accountants. Proceedings of the annual meeting held at Washington, District of Columbia, Sept. 21 and 22, 1920. Journal of Accountancy (October): 275-286.

Journal of Accountancy. 1920. American Institute of Accountants board of examiners. Journal of Accountancy (June): 401-415.

Journal of Accountancy. 1920. American Institute of Accountants board of examiners. Examination in accounting theory and practice. Part I. November 16, 1920... Journal of Accountancy (December): 403-409.

Journal of Accountancy. 1920. American Institute of Accountants board of examiners. Examination in accounting theory and practice. Part II. November 17, 1920... Journal of Accountancy (December): 412-419.

Journal of Accountancy. 1920. American Institute of Accountants board of examiners. Examination in auditing. November 16, 1920... Journal of Accountancy (December): 401-402.

Journal of Accountancy. 1920. American Institute of Accountants board of examiners. Examination in commercial law. November 17, 1920... Journal of Accountancy (December): 409-412.

Journal of Accountancy. 1920. Commercial research. Journal of Accountancy (March): 239-240.

Journal of Accountancy. 1920. Depreciation rates. Journal of Accountancy (September): 190-197.

Journal of Accountancy. 1920. Income-tax department. Journal of Accountancy (April): 303; (May): 367-385.

Journal of Accountancy. 1920. Incorporated Accountants' Year-Book for 1920. Journal of Accountancy (December): 477.

Journal of Accountancy. 1920. Treasury rulings. Journal of Accountancy (March): 215-222; (April): 304-305.

Journal of Accountancy. 1921. American Institute of Accountants. Board of examiners examination in auditing. Journal of Accountancy (June): 401-416.

Journal of Accountancy. 1921. American Institute of Accountants. Board of examiners examination in auditing. Journal of Accountancy (December): 401-414.

Journal of Accountancy. 1921. Current literature. Journal of Accountancy (June): 474-480; (July): 75-80; (August): 154-160; (September): 235-240; (October): 315-320; (November): 394-400; (December): 475-480.

Journal of Accountancy. 1922. American Institute of Accountants. Journal of Accountancy (June): 401-416.

Journal of Accountancy. 1922. American Institute of Accountants: Board of examiners. Examination in accounting theory and practice. Part I. Journal of Accountancy (December): 404-409.

Journal of Accountancy. 1922. American Institute of Accountants: Board of examiners. Examination in accounting theory and practice. Part II. Journal of Accountancy (December): 412-416.

Journal of Accountancy. 1922. American Institute of Accountants: Board of examiners. Examination in auditing. Journal of Accountancy (December): 401-403.

Journal of Accountancy. 1922. American Institute of Accountants: Board of examiners. Examination in commercial law. Journal of Accountancy (December): 409-411.

Journal of Accountancy. 1922. Current literature. Journal of Accountancy (January): 75-80; (February): 155-160; (March): 235-240; (April): 315-320; (May): 395-400; (June): 475-480; (July): 75-80; (August): 155-160; (September): 235-240; (October): 316-320; (November): 395-400; (December): 476-480.

Journal of Accountancy. 1923. American Institute of Accountants. Journal of Accountancy (August): 153-155.

Journal of Accountancy. 1923. American Institute of Accountants. Journal of Accountancy (November): 351-354.

Journal of Accountancy. 1923. American Institute of Accountants. Board of examiners. Examination in accounting theory and practice. Part I. Journal of Accountancy (June): 403-406.

Journal of Accountancy. 1923. American Institute of Accountants. Board of examiners. Examination in accounting theory and practice. Part II. Journal of Accountancy (June): 409-412.

Journal of Accountancy. 1923. American Institute of Accountants. Board of examiners. Examination in auditing. Journal of Accountancy (June): 401-403.

Journal of Accountancy. 1923. American Institute of Accountants. Board of examiners. Examination in commercial law. Journal of Accountancy (June): 407-409.

Journal of Accountancy. 1923. Current literature. Journal of Accountancy (January): 75-80; (February): 156-160; (March): 236-240; (April): 316-320; (May): 396-400; (June): 477-480; (July): 75-80; (August): 156-160; (September): 235-240; (October): 318-320; (November): 394-400; (December): 476-480.

Journal of Accountancy. 1923. District of Columbia C. P. A. law. Journal of Accountancy (April): 308-310.

Journal of Accountancy. 1923. Examination in accounting theory and practice. Part I. Journal of Accountancy (December): 402-406.

Journal of Accountancy. 1923. Examination in accounting theory and practice. Part II. Journal of Accountancy (December): 409-416.

Journal of Accountancy. 1923. Examination in auditing. Journal of Accountancy (December): 401-402.

Journal of Accountancy. 1923. Examination in commercial law. Journal of Accountancy (December): 407-409.

Journal of Accountancy. 1923. Society of Public Accountants of Nebraska. Journal of Accountancy (June): 476.

Journal of Accountancy. 1923. Terminology department. Journal of Accountancy (May): 388-389; (June): 464-467; (July): 64-69; (August): 142-146; (September): 225-230.

Journal of Accountancy. 1923. Treasury rulings. Journal of Accountancy (February): 130-136.

Journal of Accountancy. 1924. American Institute of Accountants' Examinations. Journal of Accountancy (June): 401-419.

Journal of Accountancy. 1924. American Institute of Accountants' examinations: Accounting theory and practice. Journal of Accountancy (December): 404-418.

Journal of Accountancy. 1924. American Institute of Accountants' examinations: Auditing. Journal of Accountancy (December): 401-404.

Journal of Accountancy. 1924. Court decisions affecting accountancy. Journal of Accountancy (March): 214-215.

Journal of Accountancy. 1924. Current literature. Journal of Accountancy (January): 76-80; (February): 157-160; (March): 236-240; (April): 316-320; (June): 477-480; (July): 75-80; (August): 155-160; (September): 234-240; (October): 315-320; (November): 395-400; (December): 476-480.

Journal of Accountancy. 1924. English-speaking accountants in Paris. Journal of Accountancy (March): 235.

Journal of Accountancy. 1924. "Income taxation". Journal of Accountancy (January): 70-72.

Journal of Accountancy. 1924. Profit-sharing in banks and financial institutions. Journal of Accountancy (March): 161-182.

Journal of Accountancy. 1925. American Institute of Accountants examinations. Journal of Accountancy (June): 441-459.

Journal of Accountancy. 1925. American Institute of Accountants examinations. Journal of Accountancy (December): 401-417.

Journal of Accountancy. 1925. American Institute of Accountants: Report of the president. Journal of Accountancy (October): 241-247.

Journal of Accountancy. 1925. American Institutes of Accountants: Trial Board. Journal of Accountancy (June): 487.

Journal of Accountancy. 1925. Current literature. Journal of Accountancy (January): 75-80; (February): 156-160; (March): 237-240; (April): 354-360; (May): 435-440; (June): 515-520; (July): 76-80; (August): 155-160; (September): 234-240; (October): 314-320; (November): 395-400; (December): 475-480.

Journal of Accountancy. 1925. Dominion Income-tax Relief. Journal of Accountancy (July): 75.

Journal of Accountancy. 1925. How to Read the Balance-Sheet of a Commercial Concern. Journal of Accountancy (July): 74.

Journal of Accountancy. 1925. Students' department: American Institute of Accountants examination. Journal of Accountancy (July): 54-73.

Journal of Accountancy. 1925. Students Guide to Executorship Accounts. Journal of Accountancy (July): 74.

Journal of Accountancy. 2005. 100 years: Looking back. Journal of Accountancy (September): 15. (The JOA in 1950).

Journal of Accountancy. 2005. Auditing interpretations. Journal of Accountancy (March): 107-111.

Journal of Accountancy. 2005. Auditing interpretations. Journal of Accountancy (November): 121-123.

Journal of Accountancy. 2005. Events that shaped a century. Journal of Accountancy (October): 89-90. (The Revenue Act of 1909, Ratification of the Sixteenth Amendment in 1913, The early CPA examination, The Securities Act of 1933, The McKesson & Robbins case in 1937, SEC Accounting Series Release No. 4 in 1938, The Continental Vending case in 1969, The Moss and Metclf investigations in 1976, The plan to restructure in the 1980s, Reform in government accounting 1984 and 1990, The Sarbanes-Oxley Act of 2002).

Journal of Accountancy. 2005. Exploding generation X myths. Journal of Accountancy (August): 38-40.

Journal of Accountancy. 2005. Ethics interpretation. Journal of Accountancy (April): 108-112.

Journal of Accountancy. 2005. Ethics rulings. Journal of Accountancy (February): 103-105.

Journal of Accountancy. 2005. In memoriam: Donald Skadden: 1925-2005. Journal of Accountancy (July): 17.

Journal of Accountancy. 2005. In the public interest: A conversation with the Chief Accountant of the SEC. Journal of Accountancy (January): 63-70.

Journal of Accountancy. 2005. Institute honors Beresford. Journal of Accountancy (January): 88.

Journal of Accountancy. 2005. Institute honors Roussey. Journal of Accountancy (February): 88.

Journal of Accountancy. 2005. Looking back. Journal of Accountancy (August): 14. (Casual Friday).

Journal of Accountancy. 2005. Looking back: The journal in 1905. Journal of Accountancy (January): 12.

Journal of Accountancy. 2005. Looking back: The journal in 1917. Journal of Accountancy (May): 12.

Journal of Accountancy. 2005. Looking back: The journal in 1979. Journal of Accountancy (June): 16.

Journal of Accountancy. 2005. Looking back: The journal in World War II. Journal of Accountancy (April): 12.

Journal of Accountancy. 2005. Looking back: Women in accounting. Journal of Accountancy (July): 14.

Journal of Accountancy. 2005. Obituary: Barbara A. Henderson. Journal of Accountancy (March): 15.

Journal of Accountancy. 2005. Obituary: Mary Thelma Washington, 1906-2005. Journal of Accountancy (October): 75.

Journal of Accountancy. 2005. Six steps to better marketing. Journal of Accountancy (May): 24.

Journal of Accountancy. SOP 04-1-Auditing the Statement of Social Insurance. Journal of Accountancy (January): 97-104.

Journal of Accountancy. 2005. SOP 04-2-Accounting for Real Estate Time-Sharing Transactions. Journal of Accountancy (February): 96-103.

Journal of Accountancy. 2005. SOP 05-1 - Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection with Modifications or Exchanges of Insurance Contracts. Journal of Accountancy (December): 104.

Journal of Accountancy. 2005. SSARS No. 12 - Omnibus Statement on Standards for Accounting and Review Services -2005. Journal of Accountancy (November): 109-115.

Journal of Accountancy. 2005. SSARS No. 13 - Compilation of Specified Elements, Accounts, or Items of a Financial Statement. Journal of Accountancy (November): 115-117.

Journal of Accountancy. 2005. SSARS No. 14 - Compilation of Pro Forma Financial Information. Journal of Accountancy (November): 117-121.

Journal of Accountancy. 2005. Statement No. 47 of the Government Accounting Standards Board - Accounting for Termination Benefits. Journal of Accountancy (September): 129-133.

Journal of Accountancy. 2005. Statement of Federal Financial Accounting Standards No. 29 - Heritage Assets and Stewardship Land. Journal of Accountancy (November): 105-108.

Journal of Accountancy. 2005. Statement of Federal Financial Accounting Standards No. 30 - Inter-Entity Cost Implementation. Journal of Accountancy (November): 108-109.

Journal of Accountancy. 2005. Statement of Financial Accounting Standards No. 123 (revised 2004) - Share-Based Payment. Journal of Accountancy (April): 91-108.

Journal of Accountancy. 2005. Statement of Financial Accounting Standards No. 151-Inventory Costs. Journal of Accountancy (February): 95-96.

Journal of Accountancy. 2005. Tax implications of renting your home. Journal of Accountancy (June): 88.

Journal of Accountancy. 2005. The easier, more streamlined accounting solution for accountants...and their small business clients. Journal of Accountancy (October): 18-19.

Journal of Accountancy. 2005. The hardware and software for high-tech office. Journal of Accountancy (December): 46-47.

Journal of Accountancy. 2005. What small firms can do. Journal of Accountancy (May): 36-37.

Journal of Accountancy. 2006. Amendment to Statement on Auditing Standards No. 39, Audit Sampling. Journal of Accountancy (May): 153-155.

Journal of Accountancy. 2006. Audit documentation. Journal of Accountancy (March): 95-99.

Journal of Accountancy. 2006. Audit evidence. Journal of Accountancy (May): 113-116.

Journal of Accountancy. 2006. Communicating internal control related matters identified in an audit. Journal of Accountancy (July): 97-101.

Journal of Accountancy. 2006. Performing audit procedures in response to assessed risks and evaluating the audit evidence obtained. Journal of Accountancy (May): 145-153.

Journal of Accountancy. 2006. Planning and supervision. Journal of Accountancy (May): 125-129.

Journal of Accountancy. 2006. Reporting pursuant to the global investment performance standards. Journal of Accountancy (June): 111-114.

Journal of Accountancy. 2006. Statement No. 48 of the Governmental Accounting Standards Board - Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues. Journal of Accountancy (December): 104-108.

Journal of Accountancy. 2006. Statement of Federal Financial Accounting Standards 32 - Consolidated Financial Report of the United States Government Requirements: Implementing Statement of Federal Financial Accounting Concepts 4 "Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States Government". Journal of Accountancy (December): 110-112.

Journal of Accountancy. 2006. Statement of Financial Accounting Standards No. 156 - Accounting for Servicing of Financial Assets. Journal of Accountancy (June): 95-109.

Journal of Accountancy. 2006. Statement of Financial Accounting Standards No. 157 - Fair Value Measurements. Journal of Accountancy (December): 97-102.

Journal of Accountancy. 2006. Understanding the entity and its environment and assessing the risks of material misstatement. Journal of Accountancy (May): 129-145.

Journal of Accountancy. 2007. Business leaders' take on fraud: Corrosive. Journal of Accountancy (January): 34-38.

Journal of Accountancy. 2007. SAS No. 114: The auditor's communication with those charged with governance. Journal of Accountancy (March): 85-91.

Journal of Accountancy. 2007. Seeking clarity. Journal of Accountancy (October): 30-33.

Journal of Accountancy. 2007. SSARS interpretation: Interpretation No. 28 of AR Section 100, Compilation and Review of Financial Statements. Journal of Accountancy (March): 93-94.

Journal of Accountancy. 2007. Statement No. 49 of the Governmental Accounting Standards Board-Accounting and Financial Reporting for Pollution Remediation Obligations. Journal of Accountancy (February): 81-86.

Journal of Accountancy. 2007. Statement of Financial Accounting Standards No. 158 - Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans. Journal of Accountancy (January): 85-89.

Journal of Accountancy. 2007. Statement of Financial Accounting Standards No. 159 - The Fair Value Option for Financial Assets and Financial Liabilities. Journal of Accountancy (April): 92-97.

Journal of Accountancy. 2007. Statement on Auditing Standards No. 113-Omnibus Statement on Auditing Standards-2006. Journal of Accountancy (February): 88-90.

Journal of Accountancy. 2007. Statement on Standards for Attestation Engagements No. 14-SSAE Hierarchy. Journal of Accountancy (February): 90-95.

Journal of Accountancy. 2008. Change agent. Journal of Accountancy (February): 30-33.

Journal of Accountancy. 2008. FASB NO. 163 Statement of Financial Accounting Standards No. 163 - Accounting for financial guarantee insurance contracts (an interpretation of FASB Statement No. 60). Journal of Accountancy (August): 101-106.

Journal of Accountancy. 2008. International financial reporting standards (IFRS): An AICPA backgrounder. Journal of Accountancy (September): A1-A11.

Journal of Accountancy. 2008. Linking strategy to operations. Journal of Accountancy (October): 80-83.

Journal of Accountancy. 2008. Risk assessment standards in action. Journal of Accountancy (January): 41-47.

Journal of Accountancy. 2009. Statement No. 54 of the Governmental Accounting Standards Board - Fund balance reporting and governmental fund type definitions. Journal of Accountancy (May): 85-88.

Journal of Accountancy. 2009. Statement No. 55 of the Governmental Accounting Standards Board -The hierarchy of generally accepted accounting principles for state and local governments. Journal of Accountancy (June): 100-101.

Journal of Accountancy. 2009. Statement No. 56 of the Governmental Accounting Standards Board - Codification of accounting and financial reporting guidance contained in the AICPA statements on auditing standards. Journal of Accountancy (July): 98-100.

Journal of Accountancy. 2009. Statement of federal financial accounting standards 33 - Pensions, other retirement benefits, and other postemployment benefits: Reporting the gains and losses from changes in assumptions and selecting discount rates and valuation dates. Journal of Accountancy (January): 86-90.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 164 - Not-for-profit entities: Mergers and acquisitions (Including an amendment of FASB Statement No. 142). Journal of Accountancy (August): 76-88.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 165 - Subsequent events. Journal of Accountancy (August): 91-93.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 166 - Accounting for transfers of financial assets, an amendment of FASB Statement No. 140. Journal of Accountancy (September): 94-114.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 167 - Amendments to FASB Interpretation No. 46(R). Journal of Accountancy (September): 119-136.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 168 - The FASB Accounting Standards Codification(TM) and the Hierarchy of Generally Accepted Accounting Principles, a replacement of FASB Statement No. 162. Journal of Accountancy (September): 138-140.

Journal of Accountancy. 2009. Statement of Position 09-1- Performing agreed-upon procedures engagements that address the completeness, accuracy, or consistency of XBRL-tagged data. Journal of Accountancy (June): 101-104.

Journal of Accountancy. 2009. Statement on auditing standards No. 116, Interim financial information. Journal of Accountancy (April): 83-96.

Journal of Accountancy. 2009. Uniting the global profession. Journal of Accountancy (February): 40-43.

Journal of Accountancy. 2009. Valuations for financial reporting in today's market. Journal of Accountancy (May): 44-48.

Journal of Accountancy. 2010. Community service in down economic times. Journal of Accountancy (January): 50-54.

Journal of Accountancy. 2010. Official releases. Journal of Accountancy (February): 71-82.

Journal of Accountancy. 2011. AICPA, CIMA joint venture would offer new management accounting designation. Journal of Accountancy (May): 74-75. (The path to the new credential would vary depending on one's level of experience. AICPA voting members with three or more years of experience working in management accounting or financial management would qualify for an accelerated route to obtaining the designation. Nonvoting AICPA members would not be eligible to obtain the credential. The new designation is to be voted on separately in May by the CIMA and AICPA councils. If approved the joint venture would launch in 2012. According to an article on the CIMA site the new designation was approved and will be called the Chartered Global Management Accountant. http://www.cimaglobal.com/en-gb/About-us/Press-office/Press-releases/2011/May-2011/cima-aicpa-joint-venture/).

Journal of Accountancy. 2011. CPA horizons 2025: A road map for the future: 10 topics every CPA must examine to stay ahead of the curve. Journal of Accountancy (December): 44-47. (Topics include: 1.Technology, 2. Pre-certification and lifelong learning, 3. Worldwide profession, 4. Pride in the profession, 5. Trusted attester, 6. Trusted advisor, 7. Market permissions, 8. Marketplace change, 9.Value proposition, and 10. Demographic shifts).

Journal of Accountancy. 2011. IRS issues guidance on fingerprinting, other registered tax return preparer details. Journal of Accountancy (December): 56-57.

Journal of Accountancy. 2012. Founding years for state-level accounting organizations. Journal of Accountancy (June): 92-93.

Journal of Accountancy. 2012. More-generous innocent spouse rules proposed. Journal of Accountancy (April): 59-61.

Journal of Accountancy. 2012. Payroll & HR solutions. Journal of Accountancy (September): 49, 53-54, 56, 58.

Journal of Accountancy. 2012. Picturing a profession. Journal of Accountancy (June): 22-24, 28-33.

Journal of Accountancy. 2012. Statement No. 65 of the Governmental Accounting Standards Board - Items previously reported as assets and liabilities. Journal of Accountancy (July): 84-87.

Journal of Accountancy. 2012. Statements No. 66 of the Governmental Accounting Standards Board - Technical corrections-2012 (An amendment of GASB Statements No. 10 and No. 62). Journal of Accountancy (July): 87-88.

Journal of Accountancy. 2012. Tax matters. Journal of Accountancy (December): 57-61.

Journal of Accountancy. 2012. The timeline 1887-2012. Journal of Accountancy (June): 49-53.

Journal of Accountancy. 2012. Visit CGMA.org. Journal of Accountancy (March): 32-33. (The AICPA and the Chartered Institute of Management Accountants' web site for the new CGMA designation is at http://cgma.org).

Journal of Accountancy. 2013. New position to focus on AICPA's management accounting relationships. Journal of Accountancy (March): 77.

Journal of Accountancy. 2013. Professor honored for lifetime contribution in management accounting. Journal of Accountancy (March): 77-78. (Ken Merchant).

Journal of Accountancy. 2013. Paper on product costing recognized for potential impact on management accounting. Journal of Accountancy (March): 78. (Balakrishnan, R., E. Labro and K. Sivaramakrishnan. 2012. Product costs as decision aids: An analysis of alternative approaches (Part 1). Accounting Horizons (March): 1-20. (Description of four types of cost systems: Traditional volume-based systems, activity-based systems, time-driven activity-based systems, and resource consumption accounting).

Justin, W. H. 1917. Grain and flour futures. Journal of Accountancy (June): 459-461.

Justin, W. H. 1917. Valuation of futures in flour mill accounting. Journal of Accountancy (December): 430-438.

Justin, W. H. 1924. Operating control through scientific analysis. Journal of Accountancy (September): 183-195. (Discussion of various ratios).

Kaefer, G. C. and T. G. Mahlmann. 1906. Problem in real estate accounting/reply. Journal of Accountancy (August): 302-303.

Kamnikar, J. A., E. G. Kamnikar and A. Burrowes. 2012. One size does not fit all: A look at private company financial reporting in the U.S. and tiered GAAP alternatives being considered abroad. Journal of Accountancy (January): 46-49.

Kaplan, R. S. 1984. Yesterday's accounting and today's economy. Journal of Accountancy (November): 141-152.

Karnis, D. 2010. Maximizing the section 199 deduction. Journal of Accountancy (September): 44-48.

Karnis, D. 2010. Navigating the R&D tax credit. Journal of Accountancy (March): 50-56.

Katz, B. M. and M. G. Olsen. 2008. Price tags on technology: No simple solutions. Journal of Accountancy (November): 80-85.

Katz, C., B. J. Shildneck and B. Lee. 2005. Thirty years at the helm. Journal of Accountancy (October): 81-82.

Kauffman, C. 2010. Employee involvement: A new blueprint for success. Journal of Accountancy (May): 46-49.

Kauffman, J. H. 1910. The standing of the C.P.A. Journal of Accountancy (September): 385.

Keep, C. H. 1906. The American Association's Committee on the Business and Accounting Methods of the United States Government. Journal of Accountancy (June): 142-146.

Keller, R. 2008. Make the most of mentoring. Journal of Accountancy (August): 76-80.

Kelly, C. L. and F. D. Roberts. 2012. Ban on political activities: An election-year warning for charities. Journal of Accountancy (September): 44-48.

Kelly, H. 1921. The mechanism of numbers. Journal of Accountancy (July): 24-27.

Kelso, K. 2011. Building blocks of a successful financial close process. Journal of Accountancy (December): 18-21.

Kennedy, J. T. 1917. Dividends and the new income tax law. Journal of Accountancy (January): 39-42.

Kenny, S. Y. and R. K. Larson. 2009. Interpreting IFRS. Journal of Accountancy (October): 60-65.

Kern, J. D. 2009. Supercharge your Excel sum operations. Journal of Accountancy (July): 48-52.

Kern, J. D. 2011. Courting venture capital. Journal of Accountancy (June): 34-37.

Kernan, K. 2008. XBRL around the world. Journal of Accountancy (October): 62-67.

Kerzie, F. L. 1917. An actual problem in serial bonds. Journal of Accountancy (February): 119-128.

Kessler, B. 2007. Fashioning a fraud. Journal of Accountancy (October): 60-63.

Keyes, J. B. 1916. Accounting problems in the cane sugar industry. Journal of Accountancy (July): 35-42.

Kilduff, F. W. 1918. Spoilage, the fourth factor of cost. Journal of Accountancy (March): 191-195.

Kilduff, F. W. 1919. Power and service costs. Journal of Accountancy (June): 427-436.

Kile, C. O. Jr. 2007. Accounting for gift cards. Journal of Accountancy (November): 38-43.

Kile, C. O. Jr. and P. S. Wall. 2008. States bite into broken gift cards. Journal of Accountancy (December): 76-81.

King, J. P. 2006. The ABCs of QPRTs: A properly structured trust can freeze the value of a client's residence for estate tax purposes. Journal of Accountancy (October): 53-56.

Kingwill, J. H. 1910. The public accountant and the corporation tax. Journal of Accountancy (February): 248-252.

Kinley, D. 1906. The field of accountancy. Journal of Accountancy (July): 187-193.

Kinley, D. 1907. Make a legal gradation of accountants. Journal of Accountancy (January): 197-199.

Kirtley, O. F. 2005. Leadership in the corporate world. Journal of Accountancy (October): 27-28.

Klapper, P. 1910. Organized labor's attitude toward machinery: I. Introduction. Journal of Accountancy (September): 321-325.

Klapper, P. 1910. Organized labor's attitude toward machinery: II. Effects of machinery on the craft and the organization of labor unions (to be continued). Journal of Accountancy (September): 326-333.

Klapper, P. 1910. Organized labor's attitude toward machinery: Part II. II. Effects of machinery on the craft and the organization of labor unions - (continued). Journal of Accountancy (October): 439-457.

Klapper, P. 1911. Organized labor's attitude toward machinery. Journal of Accountancy (April): 439-454.

Klein, J. J. 1911. The development of mercantile instruments of credit in the United States. Journal of Accountancy (December): 594-607.

Klein, J. J. 1912. Accounting Problems with Solutions. Vol II. Journal of Accountancy (January): 66-68.

Klein, J. J. 1912. The development of mercantile instruments of credit in the United States. Journal of Accountancy (January): 44-50.

Klein, J. J. 1912. The development of mercantile instruments of credit in the United States: Part VI. Journal of Accountancy (March): 207-217.

Klein, J. J. 1912. The development of mercantile instruments of credit in the United States: Part VI. Journal of Accountancy (February): 122-132.

Kless, E. 2010. Project management for accountants: Effectively plan engagements to achieve success. Journal of Accountancy (April): 38-43.

Knight, A. 1908. Depreciation and other reserves. Journal of Accountancy (January): 189-200.

Knight, L. G. and R. A. Knight. 2005. Withdraw without penalty. Journal of Accountancy (August): 48-55. (Early withdrawal from retirement funds).

Knoeppel, C. E. 1916. Relation between the accountant and the efficiency engineer. Journal of Accountancy (February): 101-113.

Knoeppel, F. J. 1916. Industrial accounting I. Journal of Accountancy (June): 431-440.

Knoeppel, F. J. 1916. Industrial accounting II. Journal of Accountancy (July): 16-27.

Knoeppel, F. J. 1916. Industrial accounting III. Journal of Accountancy (August): 90-100.

Knoeppel, F. J. 1916. Industrial accounting IV. Journal of Accountancy (September): 177-186.

Knoeppel, F. J. 1916. Industrial accounting V. Journal of Accountancy (October): 245-252.

Knoeppel, F. J. 1916. Industrial accounting VI. Journal of Accountancy (November): 353-360.

Knoeppel, F. J. 1916. Industrial accounting VII. Journal of Accountancy (December): 417-432.

"The subject is presented under nineteen groups: A. Composition of wage payroll; B. Composition of salary payroll, C. Sub-division of non-productive or expense payroll; D. Exhibit of labor and burden applied on production, betterments and maintenance; E. Consumption of factory supplies; F. Incidental factory expense; G. Specific utilization of service cost; H. General utilization of service cost; I. Review of departmental accomplishment; J. Significance of productivity; K. Exhibit of total cost applied on production, betterments and maintenance; L. Review of conditions and tendencies; M. Exhibit of resources, liabilities, net investment and earnings; N. Exhibit of applied cost on unfinished work on floors; O. Exhibit of applied cost on partly completed work; P. Review of completed contracts; Q. Status of betterments; R. Variation in material cost; S. Consumption of raw and prepared materials." Knoeppel, F. J. 1916. Industrial accounting I. JOA (June): 432.

Knoeppel, F. J. 1918. Fundamentals of accounting for industrial waste. Journal of Accountancy (May): 351-359.

Knoeppel, F. J. 1918. Setting production standards for industrial accounting and engineering. Journal of Accountancy (November): 361-375.

Konopak, L. T. 1920. Factory costs. Journal of Accountancy (November): 329-337.

Korn, D. J. 2007. Securing succession success. Journal of Accountancy (December): 34-37.

Korner, J. G. Jr. 1925. Practice before the United States Board of Tax Appeals. Journal of Accountancy (July): 1-14.

Korner, J. G. Jr. 1925. The Board of Tax Appeals and the Certified Public Accountants. Journal of Accountancy (November): 321-328.

Koziel, M. 2008. Letting go: Evaluating and firing clients. Journal of Accountancy (January): 54-58.

Koziel, M. 2011. Business development skill builders for young CPAs. Journal of Accountancy (May): 20-23.

Krach, E. T. 1916. System of accounts for country clubs. Journal of Accountancy (October): 270-287.

Kracht, G. V. 1924. Incidence of business-profits taxes. Journal of Accountancy (October): 241-253.

Kracke, E. A. 1917. Uniform cost accounting for milk distributors. Journal of Accountancy (December): 424-429.

Kramer, B. K. P., C. W. Johnson, G. W. Crain and S. J. Miller. 2005. The practitioner-professor link. Journal of Accountancy (June): 77-80.

Kreissl, L. J. and D. Pulliam. 2013. Subsidiaries' advance agreements are equity instruments. Journal of Accountancy (January): 60-62.

Kreps, J. B. 1909. Should the factory show a profit? Journal of Accountancy (April): 470-472. (Treating the factory and its various departments as profit centers rather than cost centers is not the most effective accounting system).

Kribben, B. D. 1913. Determination of income rate investment. Journal of Accountancy (May): 336-340.

Kribben, B. D. 1916. Reply by B. D. Kribben, C. P. A. Journal of Accountancy (April): 310-311.

Kribben, B. D. 1917. Contact of commercial law and accounting. Journal of Accountancy (October): 283-288.

Krohn, T. 1920. Taxation of capital profits and stock dividends. Journal of Accountancy (August): 88-96.

Kroll, K. M. 2004. The lowdown on lean accounting. Journal of Accountancy (July): 69-76.

Kroll, K. M. 2005. More talk, more action: A changing role for corporate boards and CPAs. Journal of Accountancy (May): 67-74.

Kurtz, W. 1920. Mine accounting in relation to federal taxes. Journal of Accountancy (January): 30-42.

Kurtz, W. 1919. Depreciation in telephone utilities. Journal of Accountancy (February): 81-95.

Kuttner, M. 1989. Business valuation: An important management advisory service. Journal of Accountancy (November): 143-148.

Lacher, C. J. 2007. Economics of scale. Journal of Accountancy (March): 36-39.

Laffie, L. S. 2005. From the tax adviser: Substantiate travel and entertainment costs. Journal of Accountancy (May): 110.

Lafond, C. A. and J. J. Schrader. 2011. Charitable contributions of conservation easements. Journal of Accountancy (November): 58-62.

Lafrentz, F. W. 1906. Economic aspects of accounting and auditing. Journal of Accountancy (April): 479-486.

Lafrentz, F. W. 1906. Hotel accounting. Journal of Accountancy (December): 131-138.

Lamoreaux, M. G. 2009. Economic outlook remains uncertain. Journal of Accountancy (May): 22-26.

Lamoreaux, M. G. 2009. Preparing for the next opportunity. Journal of Accountancy (November): 28-32.

Lamoreaux, M. G. 2010. Countdown to convergence: Track the overhaul of U.S. GAAP and IFRS over the next 15 months. Journal of Accountancy (March): 24-30.

Lamoreaux, M. G. 2010. Financial regulatory reform. Journal of Accountancy (September): 30-34.

Lamoreaux, M. G. 2011. Beyond convergence: SEC staff floats compromise on transition to IFRS. Journal of Accountancy (August): 46-51.

Lamoreaux, M. G. 2011. Business basics in China. Journal of Accountancy (May): 42-46.

Lamoreaux, M. G. 2011. FASB prepares to reprioritize: An interview with Chairman Leslie Seidman. Journal of Accountancy (May): 32-41.

Lamoreaux, M. G. 2011. New IASB leader embraces challenges. Journal of Accountancy (September): 30-33.

Lamoreaux, M. G. 2011. PCAOB set to expand under new mandates: An interview with Chairman James R. Doty. Journal of Accountancy (July): 36-39.

Lamoreaux, M. G. 2011. Planning for uncertainty: New approach to forecasting guides companies in unpredictable economy. Journal of Accountancy (October): 32-36.

Lamoreaux, M. G. 2012. A new system for recognizing revenue. Journal of Accountancy (January): 30-35.

Lamoreaux, M. G. and A. M. Nevius. 2010. Highlights of the Small Business Stimulus Act. Journal of Accountancy (December): 26-30.

Lamoreaux, M. G. and K. Nilsen. 2010. Convergence milestone: Revenue recognition among proposals released as FASB, IASB commit to new timeline. Journal of Accountancy (August): 26-32.

Landis, M., S. I. Jerris and M. Braswell. 2008. Better brainstorming. Journal of Accountancy (October): 70-74.

Lang, E. M. 2005. Would you, could you, should you blog? Journal of Accountancy (June): 36-42.

Lanza, R. B., S. Gilbert and M. Lamoreaux. 2007. A risk-based approach to journal entry testing. Journal of Accountancy (July): 32-35.

Larkin, W. W. 1922. Cocoanut oil manufacturing. Journal of Accountancy (March): 178-186.

Lassar, W. M., S. S. Lassar and N. A. Rauseo. 2008. Developing a CRM strategy in your firm. Journal of Accountancy (August): 68-73.

Lawler, W. and J. Livingstone. 1986. Profit and productivity analysis for small business. Journal of Accountancy (December): 190-196.

Lawton, W. H. 1908. The new classification of electrical railway expenses. Journal of Accountancy (June): 114-122.

Lawton, W. H. 1914. Treatment of sinking funds. Journal of Accountancy (July): 80-82.

Lawton, W. H. 1915. Problems in the principles of accounting. Journal of Accountancy (August): 160-161.

Lawton, W. H. 1915. Sinking funds in rate valuations. Journal of Accountancy (March): 191-197.

Lawton, W. H. 1917. Treatment of unissued stock and bonds. Journal of Accountancy (April): 241-253.

Lawton, W. H. 1918. Liberty loan accounting for small banks. Journal of Accountancy (August): 93-97.

Lawton, W. H. 1920. Accounts in theory and practice; Principles of accounting, Mathematics for the accountant, Business law, New collection methods, Nineteen-twenty synopsis, Grain export calculation tables. Journal of Accountancy (December): 471-477.

Lawton, W. H. 1922. Depreciation charges of railroads and public utilities. Journal of Accountancy (January): 70-74.

Lawton, W. H. 1923. Federal income tax problems. Journal of Accountancy (February): 153-154.

Lawton, W. H. 1923. Warehousing general merchandise. Journal of Accountancy (September): 234.

Lawton, W. H. 1924. Industrial cost accounting for executives. Journal of Accountancy (June): 476.

Lawton, W. H. 1924. Management through accounts. Journal of Accountancy (December): 474-475.

Lawton, W. H. 1925. Accounting problems: Elementary. Journal of Accountancy (March): 236.

Lawton, W. H. 1925. Accountants' Reports. Journal of Accountancy (September): 228.

Lawton, W. H. 1925. Budgetary Control for the Cloak and Suit Industry. Journal of Accountancy (April): 353.

Lawton, W. H. 1925. Common Stocks as Long Term Investments. Journal of Accountancy (April): 350-351.

Lawton, W. H. 1925. Graphic Analysis for Executives. Journal of Accountancy (April): 353.

Lawton, W. H. 1925. Inventory Practice and Material Control. Journal of Accountancy (September): 228-229.

Lawton, W. H. 1925. Modern Accounting Systems. Journal of Accountancy (April): 349-350.

Lawton, W. H. 1925. Simplified School Accounting. Journal of Accountancy (September): 227-228.

Lawton, W. H. 1925. The Principles of Costing. Journal of Accountancy (June): 514.

Lawton, W. H. 1925. The Retail Method of Inventory. Journal of Accountancy (September): 230-232.

Lawton, W. H. 1925. Timber Merchants' Accounts. Journal of Accountancy (June): 514.

Lawton, W. H. and A. C. Humphreys. 1914. Depreciation, intangible values and rates. Journal of Accountancy (May): 325-354.

Lazarus, A. 1924. Budgeting for the newspaper. Journal of Accountancy (September): 174-182.

Le Master, E. 1922. Economics and the accountant. Journal of Accountancy (August): 100-105.

Leahey, A. L. and R. A. Zimmermann. 2007. A road map for share-based compensation. Journal of Accountancy (April): 50-54.

Leamy, R. H. 1918. Essential features in a report for credit purposes. Journal of Accountancy (September): 161-168.

Lee, E. G. 1925. The accountant's office organization. Journal of Accountancy (June): 470-473.

Lee, K. L. 1907. Fraternal life insurance. Journal of Accountancy (July): 185-190.

Lee, K. L. 1907. Fraternal life insurance: Part II. Journal of Accountancy (September): 369-374.

Leffler, E. E. 1920. Accounting for a professional institute. Journal of Accountancy (September): 174-179.

Lehman, M., M. W. Watson and T. Jones. 2007. Flexing your super financial sleuth power. Journal of Accountancy (June): 50-53.

Lehman, M. W., C. M. Lehman and J. Feazell. 2011. Dashboard your scorecard: Unleash the power of Excel for visual data analysis. Journal of Accountancy (February): 20-27.

Lehmer, D. N. 1921. Interest rate of investments. Journal of Accountancy (July): 41-45.

Leibowitz, M. A. and A. Reinstein. 2009. Help for solving CPAs ethical dilemmas. Journal of Accountancy (April): 30-35.

Lemaster, E. 1915. Treatment of bank account. Journal of Accountancy (November): 399-400.

Lenning, J. 2005. Automate Excel functions. Journal of Accountancy (January): 46-49.

Lenning, J. 2006. Get the word out: Years of information can be conveniently stored at web sites. Journal of Accountancy (July): 65-68.

Lenning, J. 2007. Add muscle to Excel. Journal of Accountancy (August): 64-66.

Lenning, J. 2009. Simplify and improve your office system. Journal of Accountancy (April): 55-60.

Lenning, J. 2011. Pivotal advance boosts Excel's power. Journal of Accountancy (September): 40-44.

Leon, J. F. 2008. Protect your wireless network - And your business. Journal of Accountancy (November): 88-92.

Leon, J. F. 2009. Password management strategies for safer systems. Journal of Accountancy (July): 54-59.

Levin, D. and S. Walton. 1916. Packing expense. Journal of Accountancy (September): 233-234.

Lewison, J. 2006. The work/life balance sheet so far. Journal of Accountancy (August): 45-49.

Lifson, D. 2010. The coming 1099 revolution: Are you and your clients ready? Journal of Accountancy (August): 40-44.

Lifson, D. A. and P. E. Bentley. 2005. New rules for expats. Journal of Accountancy (September): 82-86. (Tax measures for expatriates).

Lill, T. R. 1917. Treatment of depreciation in railway income statements. Journal of Accountancy (January): 1-6.

Lindum. 1908. An example of depreciation charges. Journal of Accountancy (January): 201-204.

Lineberry, S. 2007. The human element: The weakest link in information security. Journal of Accountancy (November): 44-47.

Linowes, D. 1971. Social responsibility of the profession. Journal of Accountancy (January): 67.

Little, A. S. 1908. Another fallacy in bond values. Journal of Accountancy (March): 386-397.

Little, A. S. 1908. Bond values from another point of view. Journal of Accountancy (September): 329-337.

Little, A. S. 1915. The tyranny of the engraver. Journal of Accountancy (September): 186-202.

Little, A. S. 1916. Brothers all. Journal of Accountancy (May): 344-353. (Related to bond values and compound interest).

Little, A. S. 1916. Extended logarithms. Journal of Accountancy (January): 34-40.

Little, A. S. 1916. Formation of extended logarithms. Journal of Accountancy (February): 93-100.

Little, A. S. 1916. "The tyranny of the engraver". Journal of Accountancy (April): 307-308.

Little, A. S. 1917. Extending the uses of interpolation. Journal of Accountancy (December): 439-449.

Little, A. S. 1919. Practical interpolation. Journal of Accountancy (January): 48-60.

Little, A. S. 1920. Computation of coupon values. Journal of Accountancy (April): 283-298.

L�tvak, J., K. Math�eu, G. W. Kennedy, L. Overcash and E. Parker. 2010. The CPA's role in quantifying post-acquisition dispute damages. Journal of Accountancy (March): 38-44.

Livermore, S. 1925. University courses in accounting: III. Harvard Graduate School of Business Administration. Journal of Accountancy (January): 24-26.

Lloyd, W. J. and L. E. Davis. 2007. Building long-term value. Journal of Accountancy (November): 56-60.

Logan, J. 1908. The importance of scientific accounting. Journal of Accountancy (August): 276-279.

Loomis, J. R. 1907. Contents and mode of stating executors' accounts. Journal of Accountancy (January): 219-232.

Lord, E. W. 1924. Teaching accounting at Boston University. Journal of Accountancy (November): 345-347.

Lorimer, A. D. 1916. Practice requirements in Missouri. Journal of Accountancy (April): 309.

Lough, W. H. Jr. 1906. Restrictive railway legislation. Journal of Accountancy (March): 422-423.

Lough, W. H. Jr. 1906. The United States in the twentieth century. Journal of Accountancy (April): 509-510.

Love, H. D. 1914. Accountants and the public. Journal of Accountancy (December): 489-492.

Lowes-Dickinson, A. 1924. Publicity in industrial accounts with a comparison of English and American methods. Journal of Accountancy (October): 254-274.

Lowson, F. 1924. Federal tax board of appeals. Journal of Accountancy (March): 183-186.

Ludlam, C. S. 1914. Treatment of sinking funds. Journal of Accountancy (March): 165-176.

Luman, J. A. 1911. Importance of accounting training. Journal of Accountancy (April): 405-413.

Lybrand, W. M. 1906. Municipal accounting in the city of Philadelphia. Journal of Accountancy (August): 275-279.

Lybrand, W. M. 1906. Stock accounts and book inventories. Journal of Accountancy (February): 293-300.

Lybrand, W. M. 1908. The accounting of industrial enterprises. Journal of Accountancy (November): 32-40.

Lybrand, W. M. 1908. The accounting of industrial enterprises: Part II. Journal of Accountancy (December): 111-121.

Lybrand, W. M. 1909. The accounting of industrial enterprises: Part III. Depreciation. Journal of Accountancy (January): 224-236.

Lynch, N. and C. R. Pryor. 2012. Properly assessing the reverse mortgage option: Know the costs, benefits, and alternatives for this retirement funding tool. Journal of Accountancy (July): 42-44, 46-47.

Lyman, G. V. W. 1914. Treatment of the returnable package in accounts. Journal of Accountancy (June): 427-430.

Lynn, A. J. 1925. American Institute examination. Journal of Accountancy (September): 180-182.

Lynn, J. R. 1916. Classification and certification of profits. Journal of Accountancy (April): 255-260.

Lyon, L. S. 1924. Accounting courses in universities. Journal of Accountancy (December): 422-429.

Lyon, O. 1919. Municipal accounts. Journal of Accountancy (February): 125-133.

Mackahon, A. G. 1921. Accounting for a modern hotel. Journal of Accountancy (April): 241-249.

MacKenzie, D. D. F. 1924. Commercial Banking - Principles and Practice. Journal of Accountancy (April): 313.

Mackenzie, D. D. F. 1924. Studies in Commerce - Vol. II. The Ship and Her Work. Journal of Accountancy (February): 154.

MacNeille, J. R. 1906. Functions and organization of factory management. Journal of Accountancy (February): 283-292.

MacNeille, J. R. 1906. The management of labor. Journal of Accountancy (September): 331-344.

Macpherson, F. H. 1908. Corporation accounting and investigations. Journal of Accountancy (November): 19-31.

Macpherson, F. H. 1912. Sinking fund principle and practice. Journal of Accountancy (August): 113-116.

Madray, J. R. 2006. New fraud guidance. Journal of Accountancy (January): 51-55.

Magee, H. C. 1907. Department store accounting. Journal of Accountancy (March): 357-363.

Magee, H. C. 1913. The accountant's relation to inventory. Journal of Accountancy (December): 443-456.

Magee, H. C. 1915. Department store accounts. Financing and controlling a division or department. Journal of Accountancy (April): 268-291.

Magee, H. C. 1918. Accounting for the import division of a department store. Journal of Accountancy (June): 433-443.

Magee, H. C. 1918. Interest and cost. Journal of Accountancy (November): 398-400.

Mahany, B. H. 2009. The IRS whistleblower program: What CPAs should know. Journal of Accountancy (August): 50-54.

Mahon, G. and W. P. Hilton. 1916. Interest on capital. Journal of Accountancy (October): 253-264.

Mahoney, J. F. 1922. Commission problems simplified. Journal of Accountancy (April): 269-282.

Mahoney, L. S. and J. K. Welch. 2006. Click . . . and the database loads into Excel. Journal of Accountancy (September): 53-56.

Mann, O. A. 1917. Depreciation and depreciation reserves. Journal of Accountancy (February): 107-113.

Mann, O. A. 1918. Working capital for rate-making purposes. Journal of Accountancy (November): 340-342.

Manning, A. B. 1919. Advantages of uniform accounting. Journal of Accountancy (August): 113-120.

Manning, T. Y. 2010. The recovery act: An auditee's perspective. Journal of Accountancy (June): 48-54.

Mannino, L. L. 2005. No marketability discount for lottery winnings. Journal of Accountancy (November): 97-98.

Mannino, L. L. 2005. The tax is assessed, not the taxpayer. Journal of Accountancy (May): 106-108.

Maples, L. 2005. Pay now or defer. Journal of Accountancy (November): 91-94. (Slotting fees - "Slotting" refers to fees paid by product manufacturers to display, pay-to-stay, failure, and presentation. This article relates to the tax treatment of these promotion allowances).

Mapes, L. D. 1919. Accounting of commission for relief in Belgium. Journal of Accountancy (January): 1-16.

Maples, L. 2008. Tax treatment of rebates may be clearing up. Journal of Accountancy (October): 42-46.

Maples, L. and M. Turner. 2006. Matching deductions to payments. Journal of Accountancy (October): 59-63.

Maples, L. and R. D. Hayes. 2012. Side effects of cost segregation: Tax advisers need to tally the pros and cons. Journal of Accountancy (April): 49-52.

Maples, L., M. Turner and B. Howard. 2009. Tax considerations for buying and selling property with a burdensome lease. Journal of Accountancy (April): 51-55.

Marcus, R. E. and G. Janken. 2009. Annuities and the other side of the retirement savings coin. Journal of Accountancy (January): 36-40.

Marr, B. 2008. Making the invisible visible. Journal of Accountancy (September): 64-67.

Marsh, S. S. 1922. Accountant and banker. Journal of Accountancy (July): 20-24.

Martin, O. R. 1915. Cost of producing farm crops. Journal of Accountancy (April): 245-259.

Martin, S. O. 1915. Treatment of bank account. Journal of Accountancy (December): 473-474.

Marvin, J. A. 1924. Public service of the public accountant. Journal of Accountancy (March): 187-192.

Mason, R. 2006. New rules, new ruling: The tax treatment of litigation and legal fees. Journal of Accountancy (November): 73-75.

Masters, J. E. 1915. Financial statements as a basis of credit. Journal of Accountancy (May): 334-343.

Masters, J. E. 1915. The accounting profession in the United States. Journal of Accountancy (November): 349-355.

Masters, J. E. 1916. Qualifications and responsibilities of public accountants. Journal of Accountancy (December): 433-442.

Mastracchio, N. J. Jr. 2007. Value proposition. Journal of Accountancy (June): 82-84.

Matherly, W. J. 1923. Proposed taxation of stock dividends. Journal of Accountancy (August): 97-103.

Matthews, J. 1916. Credit conditions in South American Countries. Journal of Accountancy (December): 443-450.

Mausaus, W. P. 1915. What is a Certified Public Accountant? Journal of Accountancy (December): 438-450.

May, G. O. 1906. Premiums and discounts. Journal of Accountancy (November): 32-33.

May, G. O. 1906. The proper treatment of premiums and discounts on bonds. Journal of Accountancy (July): 174-186.

May, G. O. 1915. Qualifications in certificates. Journal of Accountancy (October): 248-259.

May, G. O. 1915. The problem of depreciation. Journal of Accountancy (January): 1-13.

May, G. O. 1916. Reasons for excluding interest from cost. Journal of Accountancy (June): 401-409.

May, G. O. 1922. Taxation of capital gains. Journal of Accountancy (November): 321-333.

May, G. O. 1925. Accrual Accounting and Reserves in Tax Practice. Journal of Accountancy (December): 470-472.

May, G. O. 1925. Taxable income and accounting bases for determining it. Journal of Accountancy (October): 248-266.

Mazur, E. and J. Montoro. 2011. Intergovernmental financial dependency: Why it matters. Journal of Accountancy (October): 48-55. (Discussion of the GAO Fiscal year 2010 Financial Report of the United States Government. GAO U.S. Government Accountability Office Link).

McAllister, B. P. and T. R. Yoder. 2008. Advising private foundations. Journal of Accountancy (April): 36-42.

McAllister, B. P. and T. R. Yoder. 2010. Closing up shop: How to successfully shut down a private foundation. Journal of Accountancy (July): 24-29.

McCarthy, E. 1924. When does a tax accrue? Journal of Accountancy (April): 268-274.

McCarthy, E. 2006. Small firm technology tips. Journal of Accountancy (May): 43-57.

McCarthy, E. 2007. Structuring for growth. Journal of Accountancy (April): 38-41.

McCarthy, P. 2006. Charts in real time. Journal of Accountancy (April): 65-67. (An application of Excel).

McClain, G. and A. J. McLelland. 2008. Shaking up financial statement presentation. Journal of Accountancy (November): 56-63.

McClinchie, A. 1907. Classified corporation laws of all states. Journal of Accountancy (January): 257-258.

McClinchie, A. 1907. Legal department: Recent decisions. Journal of Accountancy (February): 324-325.

McClinchie, A. 1907. Legal department: Remarks on accounts stated. Journal of Accountancy (February): 322-324.

McClinchie, A. 1907. Legal department: The distinction between a guaranty of payment and guaranty of collection. Journal of Accountancy (November): 73-74.

McClinchie, A. 1907. Legal department: The new C.P.A. requirements in Pennsylvania from a lawyer's standpoint. Journal of Accountancy (March): 410.

McClinchie, A. and M. H. Fisher. 1908. Legal department: The law of usury as applied to negotiable instruments. Journal of Accountancy (February): 334-335.

McClinchie, A. 1908. Legal department: What is forgery? Journal of Accountancy (March): 409-410.

McCluskey, H. C. 1921. Anthracite mine accounting. Journal of Accountancy (July): 16-23.

McConnell, D. K. Jr. and C. H. Schweiger. 2008. Better evidence gathering. Journal of Accountancy (April): 32-36.

McCrea, R. L. 1914. Treatment of mortgages and values. Journal of Accountancy (June): 479-482.

McDonald, J. A. 1913. Lumber company accounting. Journal of Accountancy (June): 433-443.

McDonald, K. A. 2006. Meyners does a reality check. Journal of Accountancy (February): 51-54. (Related to accounting practice).

McDowell, C. W. 1925. Examination of Bituminous coal companies. Journal of Accountancy (April): 293-298.

McIntosh, G. 1922. Stockbrokers' accounts. Journal of Accountancy (August): 81-90.

McIntosh, J. G. 1916. Need of uniform accounting in the lumber industry. Journal of Accountancy (July): 10-15.

McKean, D. C. 1915. Shipbuilding accountancy. Journal of Accountancy (February): 162.

McKee, R. W. 1923. Cost apportionment in flour milling. Journal of Accountancy (January): 22-25.

McKee, R. W. 1923. Oil refinery costs and accounts. Journal of Accountancy (October): 247-267.

McKee, R. W. 1923. Value in crude-oil production. Journal of Accountancy (April): 258-275.

McKenna, J. A. 1916. Ascertainment of value and profits from books of account. Journal of Accountancy (March): 192-205.

McKinsey, J. O. 1923. Municipal accounting. Journal of Accountancy (February): 81-94.

McKinsey, J. O. 1925. Modern tendencies in accounting practice. Journal of Accountancy (April): 299-308.

McLaughlin, K. P. 2011. Strategies for compromising tax debts. Journal of Accountancy (June): 50-54.

McNair, F. E. and C. R. Pryor. 2006. Tax reporting for houses of worship. Journal of Accountancy (May): 71-76.

McNally, J. S. 2005. Assessing company-level controls. Journal of Accountancy (June): 65-68.

McNeal, A. 2009. What's your fraud IQ? Journal of Accountancy (September): 48-52.

McNeal, A. 2010. What's your fraud IQ? Journal of Accountancy (January): 34-38.

McNeal, A. 2012. What's your fraud IQ? Journal of Accountancy (August): 32-37.

McNeal, A. 2012. What's our fraud IQ? Journal of Accountancy (December): 42-46.

McNeal, A. and C. Lofland. 2013. What's your fraud IQ? Journal of Accountancy (March): 46-51.

McNerney, C. H., C. E. Landes and M. P. Glynn. 2010. Changes on tap for compilation and review standards. Journal of Accountancy (May): 32-36.

Meade, E. S. 1906. The cost of American railroads compared with their capitalization. Journal of Accountancy (March): 379-385.

Meade, E. S. 1907. Establish preliminary examinations in law and economics. Journal of Accountancy (January): 193-195.

Meade, J. A. and C. J. Reichert. 2012. Tax matters. Journal of Accountancy (October): 62-65.

Meade, J. A. and C. J. Reichert. 2012. Tax matters. Journal of Accountancy (November): 64-68.

Meek, C. E. 1914. Credit granting. Journal of Accountancy (December): 427-434.

Meiers, D. H. 2006. The MD&A challenge. Journal of Accountancy (January): 59-63.

Meinhardt, H. S. 1922. Accounting for a Portland cement mill. Journal of Accountancy (September): 190-197.

Melancon, B. C. 2005. In support of CPA financial planners. Journal of Accountancy (February): 30-32.

Melcher, P. J. 2011. In-plan Roth conversions. Journal of Accountancy (May): 48-52.

Mendelsonn, L. E. 1919. A woman's mind as applied to accountancy. Journal of Accountancy (February): 107-110.

Menden, M. A. 2012. The basics of S corporation stock basis. Journal of Accountancy (January): 55-58.

Mendenhall, W. 1915. An accounting system for a small city. Journal of Accountancy (December): 421-423.

Mendlowitz, E. 2005. Tax season defanged. Journal of Accountancy (January): 39-44.

Mendlowitz, E. 2011. Maximizing tax season efficiency. Journal of Accountancy (January): 28-31.

Mendlowitz, E. 2011. Mining tax clients for new business opportunities. Journal of Accountancy (April): 40-44.

Mendlowitz, E. 2012. Pricing, billing and collecting fees. Journal of Accountancy (February): 24-29.

Mendlowitz, E. and J. Drew. 2012. Carousel of progress: 1887, 1938, 1983, 2012: Four years mark profession's transformation. Journal of Accountancy (June): 15-20.

Merchant, K. A. 2012. ERM: Where to go from here. Journal of Accountancy (September): 32-34, 36. (Enterprise risk management).

Merchant, K. A. and T. Sandino. 2009. Four options for measuring value creation: Strategies for managers to avoid potential flaws in accounting measures of performance. Journal of Accountancy (August): 34-38. (The correlation between annual accounting profit measures and annual changes in shareholder value ranges from 2% to 10%. Alternatives to accounting profit measurements include: Using market measures, improved non-GAAP profit measures, extending the measurement window to several years, and using combinations of measures).

Meservy, R. D., N. L. Ball and M. B. Romney. 2009. Importing data into Microsoft Excel 2007 from databases and web sites. Journal of Accountancy (June): 36-41.

Messmer, M. 2006. Seven strategies for negotiating success. Journal of Accountancy (August): 34-37.

Metrejean, C. 2005. Lottery winnings taxable under foreign treaties. Journal of Accountancy (February): 76-77.

Metzler, J. C. 2005. How the AICPA helps members serve small business. Journal of Accountancy (March): 26-28.

Metzler, J. C. 2006. Taking care of small business. Journal of Accountancy (March): 39-41.

Metzler, J. C. 2006. The small firm advantage. Journal of Accountancy (July): 61-63.

Meyer, M. J. and P. L. Titard. 2000. Those who can ... teach. Want to exchange your Palm Pilot for a blackboard, get a PhD and go back to college as a teacher? The time to do it is now. Journal of Accountancy. (July): 49-58. (Note).

Meyer, E. M. 1921. Lumber freight. Journal of Accountancy (December): 444-449.

Meyer, E. M. 1924. Capital-stock stamp tax hallucinations. Journal of Accountancy (October): 275-278.

Meyers, R. 2006. Teaching for the love of it. Journal of Accountancy (June): 30-38.

Meyerson, A. 2005. The dollars and cents of green construction. Journal of Accountancy (May): 47-50.

Michel, S. D. 2013. FATCA: A new era of financial transparency: The IRS's powerful new tool chips away at bank secrecy. Journal of Accountancy (January): 52-56. (The Foreign Account Tax Compliance Act).

Middleditch, L. Jr. 1917. Calculation of continuous compound interest. Journal of Accountancy (May): 338-348.

Middleditch, L. Jr. 1918. Should accounts reflect the changing value of the dollar? Journal of Accountancy (February): 114-120.

Miller, A. A. 1907. Educate the educators. Journal of Accountancy (January): 202-203.

Miller, H. C. 1913. Applying efficiency standards in central station accounting. Journal of Accountancy (December): 432-434.

Miller, H. C. 1915. Treatment of cash discounts. Journal of Accountancy (February): 162-163.

Miller, H. C. 1916. A problem of central station accounting. Journal of Accountancy (September): 187-189.

Miller, P. B. W. and P. R. Bahnson. 2007. Perfect storm prompts changes in pension accounting. Journal of Accountancy (May): 36-42.

Miller, P. B. W. and P. R. Bahnson. 2007. Refining fair value measurement. Journal of Accountancy (November): 30-34.

Miller, P. B. W., P. R. Bahnson and B. P. McAllister. 2008. A new day for business combinations. Journal of Accountancy (June): 34-40.

Miller, R. I. 2006. Liability for someone else's sins: The risks of accounting firm alliances. Journal of Accountancy (December): 30-32.

Miller, S. 2012. Plan now for inside buyouts. Journal of Accountancy (October): 26-30.

Miller, S. D. 2010. The ESOP exit strategy. Journal of Accountancy (March): 32-37. (Popular tool for succession planning).

Miller, S. E. 2007. Valuing preferred stock. Journal of Accountancy (February): 55-59.

Miller, S. K. and J. J. Tucker III. 2005. Limit practice liability. Journal of Accountancy (September): 71-74.

Millner, L. 2005. Working couples: Small firm solutions. Journal of Accountancy (December): 28-35.

Miner, E. J. 1916. Salmon industry accounting. Journal of Accountancy (November): 361-378.

Mintz, S. L. 2010. Opening the door to financial regulatory history. Journal of Accountancy (June): 58-61.

Mitchell, B. N. 2005. Responsibility to embrace diversity. Journal of Accountancy (October): 28-30.

Mitchell, P. D. 1920. Accounting for income in eleemosynary institutions. Journal of Accountancy (November): 344-353.

Mitchell, T. W. 1906. The report of the American Locomotive Company. Journal of Accountancy (November): 42-46.

Mitchell, T. W. 1906. The reports of the Chicago, Rock Island and Pacific Railway Company. Journal of Accountancy (December): 146-153.

Mitchell, T. W. 1906. Types of railway mortgages. Journal of Accountancy (March): 357-371.

Mitchell, T. W. 1907. Reviews of corporation reports: Reports of the Tennessee Coal, Iron and Railroad Company. Journal of Accountancy (June): 144-150.

Mitchell, T. W. 1907. Reports of the Great Northern. Journal of Accountancy (May): 50-59.

Mitchell, T. W. 1907. Reports of the International Paper Company. Journal of Accountancy (March): 395-402.

Mitchell, T. W. 1907. Reports of the Southern Pacific Company. Journal of Accountancy (April): 476-483.

Mitchell, T. W. 1907. Review of corporation reports: Reports of the Chicago and Alton. Journal of Accountancy (July): 219-227.

Mitchell, T. W. 1907. Reviews of Corporation Reports. The Northern Pacific Reports. Journal of Accountancy (September): 380-389.

Mitchell, T. W. 1907. The reports of the Union Pacific Railroad Company. Journal of Accountancy (January): 238-248.

Mitchell, T. W. 1907. The Southern Railway reports. Journal of Accountancy (February): 305-316.

Mitchell, W. C. 1923. Accountants and economics with reference to the business cycle. Journal of Accountancy (March): 161-171.

Mitchell, W. K. 1916. Uniform accounting system for California counties. Journal of Accountancy (April): 261-274.

Mitchell, W. K. 1918. School district accounting. Journal of Accountancy (February): 101-113.

Mitchell, W. K. and W. C. Wright. 1916. What the borrower owes. Journal of Accountancy (February): 156-157.

Mixter, C. W. 1908. Measures for banking reform: Part I. Journal of Accountancy (April): 463-476.

Mixter, C. W. 1908. Measures for banking reform: Part II. A flexible credit bank note currency - security for its safety. Journal of Accountancy (June): 123-132.

Mixter, C. W. 1908. Measures for banking reform: Part III. Digression on branch banking. Journal of Accountancy (July): 194-203.

Modansky, R. A. and J. P. Massimino. 2011. Asset-based financing basics. Journal of Accountancy (August): 40-44.

Moeran, E. H. 1918. Auditor's responsibility in regard to verification of inventories. Journal of Accountancy (March): 176-186.

Moeran, E. H. 1921. Summary of tax exemptions - Liberty bonds and victory notes. Journal of Accountancy (February): 121-123.

Moeran, E. H. 1925. Valuation of industrial securities. Journal of Accountancy (May): 433-434.

Monhemius, J. F. and K. P. Durkin. 2009. Detecting circular cash flow. Journal of Accountancy (December): 26-31.

Montgomery, G. D. 1913. Investigations for financing purposes. Journal of Accountancy (December): 417-423.

Montgomery, R. H. 1905. Professional standards. A plea for co-operation among accountants. Journal of Accountancy (November): 28-39.

Montgomery, R. H. 1906. The work of the auditor. Journal of Accountancy (April): 492-500.

Montgomery, R. H. 1907. Professional ethics. Journal of Accountancy (December): 94-96.

Montgomery, R. H. 1912. Federal control of corporations. Journal of Accountancy (October): 272-290.

Montgomery, R. H. 1913. The fallibility of unverified financial statements. Journal of Accountancy (July): 1-10.

Montgomery, R. H. 1913. The president's address. Journal of Accountancy (October): 265-267.

Montgomery, R. H. 1914. An accountancy laboratory. Journal of Accountancy (June): 405-411.

Montgomery, R. H. 1914. Memorandum on the right and desirability of experts to charge higher rates for the services of their assistants than the compensation directly paid to such assistants. Journal of Accountancy (May): 372-374.

Montgomery, R. H. 1914. Report of the president. Journal of Accountancy (October): 241-244.

Montgomery, R. H. 1919. Influence of the war on balance-sheets. Journal of Accountancy (July): 1-8.

Montgomery, R. H. 1921. Claims for refund of tax on stock dividends. Journal of Accountancy (July): 74.

Montgomery, R. H. 1922. Why should we have a new federal tax law? Journal of Accountancy (November): 334-345.

Montgomery, R. H., F. F. White and P. Morse. 1911. Support for the corporation tax amendment. Journal of Accountancy (December): 614-617.

Moorhouse, E. 1912. The mission of the certified accountant. Journal of Accountancy (April): 266-271.

Moran, M. and G. J. Previts. 1984. The SEC and the profession, 1934-84: The realities of self-regulation. Journal of Accountancy (July): 68-80.

Morawetz, V. 1908. Evils of excessive credit expansion. Journal of Accountancy (March): 345-356.

Morey, L. 1918. Financial reports of public institutions. Journal of Accountancy (July): 33-37.

Morey, L. 1918. Miscellaneous incomes of public institutions. Journal of Accountancy (November): 357-360.

Morris, J. L. 2005. The change game: A review of FASB Statement No 154. Journal of Accountancy (December): 67-73.

Morris, J. T. and C. W. Thomas. 2011. Clarified auditing standards: The quiet revolution. Journal of Accountancy (June): 24-28.

Morrow, J. F. and J. Pastor. 2007. Eight habits of highly effective audit committees. Journal of Accountancy (September): 46-51.

Morse, H. S. 1918. Examination, for credit purposes, of a book publishing house. Journal of Accountancy (October): 278-289.

Moss, A. G. 1914. The value of an audited statement. Journal of Accountancy (December): 455-459.

Moss, A. G. 1923. Treatment of appreciation of fixed assets. In the accounts and balance-sheet and for income-tax purposes. Journal of Accountancy (September): 161-179.

Mott, H. S. 1908. The real value of speculation. Journal of Accountancy (May): 10-25.

Moussalli, S. 2005. Accounting for the journal's first 100 years: A timeline from 1905-2005. Journal of Accountancy (October): 43-45, 47-48, 51-53, 55-56, 59-60, 63,6 5-66, 71-72.

Moxey, E. P. 1906. Causes, methods and prevention of bank defalcation. Journal of Accountancy (January): 223-232.

Moxey, E. P. Jr. 1906. Types of street railway consolidation. Journal of Accountancy (October): 420-429.

Moyer, M. S. 1912. The audit of banks of discount and deposits. Journal of Accountancy (April): 261-265.

Moyer, M. S. 1912. The audit of banks of discount and deposit (third article). Journal of Accountancy (August): 107-112.

Mucklow, W. 1916. Profits from real estate sales. Journal of Accountancy (May): 321-332.

Mucklow, W. 1917. Measuring financial efficiency of institutions. Journal of Accountancy (February): 81-98.

Mucklow, W. 1920. Accounting terminology. Journal of Accountancy (December): 479-480.

Mucklow, W. 1922. The accountants' dictionary. Journal of Accountancy (August): 149-150.

Mucklow, W. 1923. Accountants' working papers. Journal of Accountancy (August): 148-149.

Mucklow, W. 1924. Financial and operating ratios in management. Journal of Accountancy (February): 152-154.

Mucklow, W. 1925. The Principles of Investment. Journal of Accountancy (January): 73-74.

Mucklow, W., E. H. Moeran and J. H. Jackson. 1922. Terminology department. Journal of Accountancy (June): 467-470; (August): 147-148; (November): 390-391; (September): 232-234; (October): 311-315; (December): 472-475.

Mucklow, W., E. H. Moeran and J. H. Jackson. 1923. Terminology department. Journal of Accountancy (January): 63-64.

Mulnix, H. E. 1916. Trend and comparative cost of government. Journal of Accountancy (March): 184-188.

Murdoch, A. A. 1906. The proper treatment of machine costs - A criticism and a theory. Journal of Accountancy (December): 123-130.

Murphy, E. 2010. Managing S corporation at-risk loss limitations. Journal of Accountancy (February): 26-32.

Murphy, E. and K. Gunter. 2008. Real tax savings in real estate. Journal of Accountancy (February): 68-72.

Murray, M., T. K. Flesher and D. L. Flesher. 2012. Pioneer specialists. Journal of Accountancy (June): 35-38.

Myers, R. 2005. Accounting education changes course. Journal of Accountancy (October): 108-113.

Myers, R. 2005. Not your grandfather's CPA firm. Journal of Accountancy (October): 51-56.

Myers, R. 2006. Katrina's harsh lessons. Journal of Accountancy (June): 54-58.

Myers, R. 2006. Start your own practice. Journal of Accountancy (April): 51-56.

Myers, R., R. D. Plumlee, J. E. Trapnell and S. J. Kachelmeier. 2006. Teaching for the love of it. Journal of Accountancy (June): 30-38.

Naegele, R. A. and M. P. Altieri. 2005. Is your retirement plan really safe? Journal of Accountancy (April): 34-37.

Narlian, C. A. H. 1920. Accounts of engineers and contractors. Journal of Accountancy (August): 81-87.

Nau, C. H. 1907. Honest accounting is needed. Journal of Accountancy (June): 91-92.

Nau, C. H. 1907. The experience of Cleveland's street railways with three cent fares. Journal of Accountancy (April): 417-428.

Nau, C. H. 1913. Accounting as a basis for and a measure of efficiency in business. Journal of Accountancy (March): 143-156.

Nau, C. H. 1913. Municipal recognition of the certified public accountant. Journal of Accountancy (August): 99-109.

Nau, C. H. 1914. Uniform systems of accounts for public utilities. Journal of Accountancy (June): 412-426.

Nau, C. H. 1917. Comparative value of personal reputation and conferred degrees. Journal of Accountancy (October): 247-253.

Nau, C. H. 1921. Report of the president of the American Institute of Accountants. Journal of Accountancy (October): 241-246.

Nau, C. H. 1921. The aims of the institute. Journal of Accountancy (May): 321-328.

Nau, C. H. 1922. American Institute of Accountants - Report of the president. Journal of Accountancy (October): 241-248.

Nau, C. H. 1924. Growth of professional ethics. Journal of Accountancy (January): 1-10.

Nau, C. H. 1924. The balance-sheet - Its importance, content and preparation. Journal of Accountancy (March): 233-235.

Nau, C. H. 1925. The Profession of an accountant. Journal of Accountancy (November): 390-394.

Navani, V. S. 2005. Commuting expenses: What is a "metropolitan area"? Journal of Accountancy (January): 75-76.

Nelson, G. 1919. Depreciation and depletion in relation to income tax returns. Journal of Accountancy (February): 111-119.

Neumann, B. R. and P. R. Jaouen. 1986. Kanban, ZIPS and cost accounting: A case study. Journal of Accountancy 162(2): 132-141.

Neville, C. 1915. Verification of depositors' accounting in banks. Journal of Accountancy (February): 137-138.

Nevius, A. M. 2010. Health care reform reshapes tax code and provisions unrelated to health care. Journal of Accountancy (May): 60-64.

Nev�us, A. M. 2010. IRS amends plan for uncertain tax positions. Journal of Accountancy (November): 26-29.

Nevius, A. 2012. Facing the tax cliff. Journal of Accountancy (November): 48-53.

Nevius, A. M. and P. Bonner. 2009. Stimulus Act eases taxes for individuals, small businesses. Journal of Accountancy (April): 40-44.

New York State Society. 1906. The proposed amendment to admit outsiders is discussed and rejected. Journal of Accountancy (January): 239-245.

Newlove, G. H. 1921. Manufacturing accounts. Journal of Accountancy (March): 176-186.

Newman, G. S., R. J. Gering and J. N. Press. 2008. How reasonable is your royalty? Journal of Accountancy (September): 56-63.

Newton, W. K. 1925. University courses in accounting: V. University of Oklahoma. Journal of Accountancy (March): 194-196.

Nichols, N. and L. Betancourt. 2006. Options and the deferred tax bite. Journal of Accountancy (March): 71-75.

Nichols, N. B. and S. M. Bryant. 2005. Host a virtual meeting. Journal of Accountancy (February): 66-72.

Nichols, N. B., W. M. VanDenburgh and L. Betancourt. 2011. Ponzi-scheme losses: Indirect investor and state tax issues. Journal of Accountancy (February): 46-53.

Nielsen, G. 1984. The purchase of an accounting practice: Making the right choice. Journal of Accountancy (February).

Nilsen, K. 2008. On the verge of an academic revolution: How IFRS is affecting accounting education. Journal of Accountancy (December): 82-86.

Nilsen, K. 2008. Time to think differently. Journal of Accountancy (November): 42-45.

Nilsen, K. 2010. Keeping fraud in the cross hairs. Journal of Accountancy (June): 20-25.

Nilsen, K. 2010. Shaping the future. Journal of Accountancy (November): 22-25.

Nilsen, K. 2011. Moving the needle. Journal of Accountancy (November): 24-27. (Greg Anton AICPA chairman 2011-2012).

Nilsen, K. 2011. Renewed focus on loss contingency disclosures. Journal of Accountancy (April): 37-39.

Nilsen, K. 2011. Valuing contingent consideration: Challenges and solutions. Journal of Accountancy (November): 28-33.

Nissen, W. G. and M. K. Buckingham. 2011. New investment adviser requirements of the Dodd-Frank Act: What CPAs should know. Journal of Accountancy (January): 34-41.

Niven, J. B. 1913. Income tax department: Income tax law. Journal of Accountancy (November): 384-391.

Niven, J. B. 1913. Income tax department: United States Internal Revenue. Journal of Accountancy (November): 405-407.

Niven, J. B. 1913. Income tax department. Journal of Accountancy (December): 468-471.

Niven, J. B. 1913. Income tax department: Treasury rulings. Journal of Accountancy (December): 471-487.

Niven, J. B. 1913. Income tax law: Treasury rulings collection at source. Journal of Accountancy (November): 392-405.

Niven, J. B. 1914. Income tax department: Treasury rulings. Journal of Accountancy (January): 54-69.

Niven, J. B. 1914. Income tax department: Treasury rulings. Journal of Accountancy (February): 125-156.

Niven, J. B. 1914. Income tax department: Treasury Rulings. Journal of Accountancy (March): 211-222.

Niven, J. B. 1914. Income tax department: Treasury rulings. Journal of Accountancy (April): 302-308.

Niven, J. B. 1914. Income tax department: Treasury rulings. Journal of Accountancy (May): 378-383.

Niven, J. B. 1914. Income tax department: Treasury decisions. Journal of Accountancy (June): 439-456.

Niven, J. B. 1914. Income tax department: Treasury decisions. Journal of Accountancy (July): 57-63.

Niven, J. B. 1914. Income tax department. Journal of Accountancy (August): 130-133.

Niven, J. B. 1914. Income tax department. Journal of Accountancy (September): 214-219.

Niven, J. B. 1914. Income tax department. Journal of Accountancy (October): 305-315.

Niven, J. B. 1914. Income tax department: Treasury decisions. Letter to internal revenue agents. Journal of Accountancy (November): 377-379.

Niven, J. B. 1914. Treasury rulings. Journal of Accountancy (December): 466-470.

Niven, J. B. 1915. Income tax department. Journal of Accountancy (January): 53-58.

Niven, J. B. 1915. Treasury decisions. Journal of Accountancy (February): 144-145.

Niven, J. B. 1915. Income tax department. Journal of Accountancy (March): 216-229.

Niven, J. B. 1915. Income tax department. Journal of Accountancy (July): 43-46.

Niven, J. B. 1915. Income tax department. Journal of Accountancy (August): 140-142.

Niven, J. B. 1915. Income tax department. Journal of Accountancy (October): 307-312.

Niven, J. B. 1915. Income tax department. Journal of Accountancy (November): 370-384.

Niven, J. B. 1915. Income tax department: Treasury rulings. Journal of Accountancy (July): 46-57.

Niven, J. B. 1915. Income tax department: Treasury rulings. Journal of Accountancy (September): 224-229.

Niven, J. B. 1915. Income tax department: Treasury decisions. Journal of Accountancy (April): 310-312.

Niven, J. B. 1915. Income tax department: Treasury rulings. Journal of Accountancy (May): 381-384.

Niven, J. B. 1915. Income tax ruling test. and treasury rulings. Journal of Accountancy (June): 462-473.

Niven, J. B. 1915. Treasury rulings. Journal of Accountancy (December): 457-459.

Niven, J. B. 1916. A bill to increase the revenue, and for other purposes. Journal of Accountancy (August): 128-146.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (January): 57-65.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (March): 219-220.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (April): 287-291.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (May): 374-377.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (June): 450-455.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (July): 55-56.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (August): 128.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (October): 308-312.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (November): 389-393.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (December): 456-476.

Niven, J. B. 1916. Treasure rulings. Journal of Accountancy (February): 143-144.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (January): 50-63.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (February): 134-144.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (March): 210-234.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (April): 288-305.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (May): 379-388.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (June): 470-472.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (August): 120-121.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (September): 223-225.

Niven, J. B. 1917. Income tax department: treasury rulings. Journal of Accountancy (December): 457-463.

Niven, J. B. 1917. Summary of the provisions of the War Revenue Act, approved October 3, 1917. Journal of Accountancy (November): 386-401.

Niven, J. B. 1917. Treasury decisions. Journal of Accountancy (November): 402.

Niven, J. B. 1917. Treasury rulings on income tax, and treasury rulings on capital-stock tax. Journal of Accountancy (August): 122-133.

Niven, J. B. 1918. Income tax department. Journal of Accountancy (December): 455-456.

Niven, J. B. 1918. Income tax department: Treasury rulings. Journal of Accountancy (January): 57-63.

Niven, J. B. 1918. Income tax department. Journal of Accountancy (February): 126-139.

Niven, J. B. 1918. Income tax department: Treasury decisions. Journal of Accountancy (May): 373-383.

Niven, J. B. 1918. Income tax department: Treasury decisions. Journal of Accountancy (June): 452-459.

Niven, J. B. 1918. Income tax department: Treasury decisions. Journal of Accountancy (July): 43-59.

Niven, J. B. 1918. Income tax department: Treasury rulings. Journal of Accountancy (September): 221.

Niven, J. B. 1918. Income tax department: Treasury decisions. Journal of Accountancy (October): 304-305.

Niven, J. B. 1918. Regulations no. 33 (revised). Journal of Accountancy (April): 270-273.

Niven, J. B. 1918. Treasury decisions. Journal of Accountancy (March): 203-224.

Niven, J. B. 1918. Treasury decisions. Journal of Accountancy (April): 273-302.

Niven, J. B. 1918. Treasury rulings. Journal of Accountancy (November): 381-383.

Niven, J. B. 1918. Treasury rulings. Journal of Accountancy (December): 456-459.

Niven, J. B. 1918. Undistributed net income tax, and Treasury decisions. Journal of Accountancy (August): 113-142.

Niven, J. B. 1919. Income tax department. Journal of Accountancy (February): 138; (March): 176-177; (April): 272-273; (May): 372; (June): 441-442; (July): 44-46; (August): 131-132; (October): 297; (November): 374-384; (December): 458.

Niven, J. B. 1919. Regulation 45 relating to the income tax and war profits and excess profits tax under titles II and III of the Revenue Act of 1918. Journal of Accountancy (April): 273-301.

Niven, J. B. 1919. Regulations relating to the income tax and war profits and excess profits taxes. Journal of Accountancy (June): 442-463.

Niven, J. B. 1919. Title I - General definitions. Journal of Accountancy (March): 178-179.

Niven, J. B. 1919. Title II - Income tax. Journal of Accountancy (March): 179-213.

Niven, J. B. 1919. Title III - War-profits and excess-profits tax. Journal of Accountancy (March): 213-226.

Niven, J. B. 1919. Title XIV - General provisions. Journal of Accountancy (March): 223-226.

Niven, J. B. 1919. Treasury decisions. Journal of Accountancy (March): 177-178; (June): 463-465.

Niven, J. B. 1919. Treasury ruling. Journal of Accountancy (January): 66-67; (February): 138-140; (April): 301-304; (July): 46-54; (August): 132-142; (September): 219-225; (October): 298-301; (December): 458-460.

Niven, J. B. 1920. "Notes" by the treasury department. Journal of Accountancy (January): 60-63.

Niven, J. B. 1920. Recommendations by the treasury department. Journal of Accountancy (January): 57-60.

Niven, J. B. 1920. Treasury decisions. Journal of Accountancy (February): 131-134.

Niven, J. B. 1920. Treasury rulings. Journal of Accountancy (January): 64-66; (February): 134-144.

Niven, J. B. 1920. Liberty bond exemptions. Journal of Accountancy (February): 131.

Niven, J. B. 1923. Audit working papers - Their preparation and content. Journal of Accountancy (March): 228-230.

Niven, J. B. and D. C. Roper. 1919. Income tax department. Journal of Accountancy (September): 217-219.

Niven, J. B. and D. C. Roper. 1919. Treasury rulings. Journal of Accountancy (May): 372-378.

Niven, J. B. and T. W. Gregory. 1917. Treasury rulings. Journal of Accountancy (September): 225-226.

Niven, J. B. and W. P. Barrows. 1923. Need for accountants as receivers and trustees. Journal of Accountancy (November): 321-326.

Niven, J. B., W. H. Osborn and L. T. Speer. 1916. Treasury rulings. Journal of Accountancy (June): 455-463.

Nix, W. E., L. G. Knight and R. A. Knight. 2010. New life for charitable lids: Two recent court victories give formula clauses more power in estate plans. Journal of Accountancy (September): 50-55.

Noone, J. 1910. A study of industrial corporation balance sheets. Journal of Accountancy (August): 241-255.

Noone, J. 1910. A study of industrial corporation balance sheets: Part II. Journal of Accountancy (September): 348-367.

Nussbaum, F. W. 1915. Depreciation of machinery. Journal of Accountancy (June): 487.

Oakey, F. 1914. Determination of the net profit of the Panama Canal. Journal of Accountancy (September): 181-195.

Oakey, F. 1915. Standardization of financial statements. Journal of Accountancy (September): 179-185.

Oakey, F. 1921. Auditing Federal Reserve Banks. Journal of Accountancy (November): 334-341.

Oates, N. E. and C. B. Brown. 2007. Time to rethink your 401(k) plan? Journal of Accountancy (May): 50-52.

Ober, H. 1922. "Causes of examination failure". Journal of Accountancy (May): 388-389.

O'Dell, J. H. and P. H. Glotzer. 2009. An update on accounting for uncertainty in income taxes. Journal of Accountancy (December): 45-51.

Ogden, W. B. 1952. Survey of 200 pension plans reveals wide variety of accounting for costs, plus some hazards. Journal of Accountancy (January): 44-47.

Oglesby, E. J. 1925. A formula in compound interest. Journal of Accountancy (January): 34-36.

Olson, L. H. 1921. Appraisals and income tax. Journal of Accountancy (July): 28-35.

Olsen, M. G., M. Halliwell and R. P. Gray. 2007. Intangible value: Delineating between shades of gray. Journal of Accountancy (May): 66-70.

Orcutt, B. S. 1921. Overturn sales tax on commodities. Journal of Accountancy (May): 349-356.

Orzechowski, B. and P. Lyster. 2012. Impairment testing: Effectively using the qualitative assessment. Journal of Accountancy (December): 36-40. (Testing goodwill for impairment).

Oss, A. V. 1922. Serial bond maturities. Journal of Accountancy (July): 71-73.

Oster, S. I. 2009. Internet telephone services for individuals and small businesses. Journal of Accountancy (May): 58-61.

Pace, H. S. 1924. Relation of the accountancy instructor to the development of professional standards in the practice of accountancy. Journal of Accountancy (May): 349-356.

Pace, H. S. 1924. Restrictive legislation in New York: A review of the C.P.A. bill recently introduced in the New York legislature. Journal of Accountancy (April): 262-267.

Packer, P. 2013. What have IASB and FASB convergence efforts achieved? Journal of Accountancy (February): 50-54, 56, 58-59.

Packman, K. E. and M. D. Rivero. 2010. The Foreign Accounting Tax Compliance Act. Journal of Accountancy (August): 44-49.

Page, E. D. 1916. Balance sheet valuations. Journal of Accountancy (April): 241-254.

Pagano, E. and B. Pagano. 2009. The virtues and challenges of a long break. Journal of Accountancy (February): 46-51.

Paine, M. D. 1922. Auditors I have known. Journal of Accountancy (July): 11-19.

Pangborn, W. S. 1909. The corporation tax law and accounting technology. Journal of Accountancy (October): 461-464.

Panitz, P. G. and P. Bonner. 2009. Executive compensation: What's reasonable? Journal of Accountancy (June): 56-61.

Papalia, M. 2005. Class-based pensions. Journal of Accountancy (January): 51-56.

Pasley, R. S. 1917. Educating the executive to appreciate costs. Journal of Accountancy (September): 207-212.

Pasley, R. S. 1920. Uniform accounting for retail coal and lumber trade. Journal of Accountancy (February): 118-122.

Pasley, R. S. 1924. The accounts of the public accountant. Journal of Accountancy (November): 348-353.

Paton, W. A. 1917. Theory of the double-entry system. Journal of Accountancy (January): 7-26.

Paton, W. A. 1919. Some phases of capital stock. Journal of Accountancy (May): 321-335.

Paton, W. A. 1919. "Some phases of capital stock". Journal of Accountancy (August): 158-160.

Paton, W. A. 1919. "Some phases of capital stock". Journal of Accountancy (December): 474-477.

Paton, W. A. 1919. Transactions between partner and firm. Journal of Accountancy (July): 33-38.

Paton, W. A. 1920. Depreciation, appreciation and productive capacity. Journal of Accountancy (July): 1-11.

Paton, W. A. 1920. Some current valuation accounts. Journal of Accountancy (May): 335-350.

Paton, W. A. 1922. Valuation of inventories. Journal of Accountancy (December): 432-450.

Patterson, S. D. 1911. New legislation in New York State. Journal of Accountancy (December): 617-621.

Patton, T. and J. Bishop. 2009. Reporting unrelated business income. Journal of Accountancy (February): 52-57.

Payne, H. M. 1914. Mines accounting and management. Journal of Accountancy (April): 322.

Pedigo, D. E. 1921. Branch accounting for packing industries. Journal of Accountancy (April): 259-265.

Peloubet, L. G. 1923. Balance-sheet uniformity. Journal of Accountancy (November): 336-338.

Peloubet, L. G. 1925. How to Read a Financial Statement. Journal of Accountancy (November): 388-389.

Peloubet, M. E. 1919. Operation of the British excess profits duty law. Journal of Accountancy (January): 17-22.

Peloubet, M. E. 1923. Mechanical difficulties in consolidating accounts. Journal of Accountancy (June): 413-429.

Peloubet, M. E. 1925. Specialized Accounting. Journal of Accountancy (April): 351-352.

Peple, C. A. 1916. Statements of borrowers from the viewpoint of the federal reserve bank. Journal of Accountancy (June): 410-413.

Perkins, L. 1922. Plant accounts in invested capital. Journal of Accountancy (May): 331-338.

Perrine, L. L. 1920. Some difficulties in percentages. Journal of Accountancy (July): 43-48.

Peterson, B. H., P. Smedegaard, W. G. Heninger and M. B. Romney. 2008. Managing multiple identities. Journal of Accountancy (September): 38-43. (Discussion of the benefits, risks, leading practices and audit considerations of both identity and access management).

Petra, S. T. and N. T. Dorata. 2012. Restricted stock awards and taxes: What employees and employers should know. Journal of Accountancy (February): 44-48.

Petravick, G. P., C. Troutman and M. T. Adams. 2011. Advising financially stressed clients. Journal of Accountancy (September): 50-55.

Petravick, S. 2006. Skip this article (If you don't back up your computer). Journal of Accountancy (June): 41-44.

Petravick, S. and C. S. Troutman. 2005. Emergency Rx for Windows XP. Journal of Accountancy (August): 80-85.

Petravick, S. and S. G. Kerr. 2009. Protect your portable data - Always and everywhere. Journal of Accountancy (June): 30-35.

Petravick, S., C. S. Troutman and W. P. Schroeder. 2007. Remote assistance. Journal of Accountancy (June): 40-44.

Phelan, S. E. and M. Hayes. 2005. Payroll: A tie that binds. Journal of Accountancy (March): 29-30, 32-35.

Philbrick, A. L. 1914. Accountants and the use of English. Journal of Accountancy (November): 366-371.

Philbrick, A. L. 1918. Verification of inventories. Journal of Accountancy (December): 417-428.

Phillips, H. G. 1909. Accounts their construction and interpretation. Journal of Accountancy (January): 244-245.

Phillips, M. E., T. E. Bahmanziari and R. G. Colvard. 2008. Six steps to XBRL: Learn how to translate your income statement into tagged format. Journal of Accountancy (February): 34-38. ("XBRL is a language for electronic communication of business data. Each item is tagged with information about various attributes, such as calendar year, audited/unaudited status, currency, etc.").

Pickard, G. 2005. In the public interest, Part two. Journal of Accountancy (February): 60-62.

Pickard, G. 2005. With integrity and fairness: An interview with Mark W. Everson, Commissioner of Internal Revenue. Journal of Accountancy (April): 27-32.

Pickard, G. 2006. A future that matters: An exit interview with the chief accountant of the SEC. Journal of Accountancy (February): 35-38.

Pickard, G. 2007. Simplifying global accounting. Journal of Accountancy (July): 36-39.

Pickett, A. L. 1924. University courses in accounting: II. Objectives of the accounting courses at Indiana University. Journal of Accountancy (December): 435-436.

Pierson, W. W. 1906. Municipal control of the Philadelphia Gas Works. Journal of Accountancy (June): 118-131.

Pike, F. W. 1913. The Tennessee C.P.A. Journal of Accountancy (April): 307-308.

Pine, P. 1912. "Responsibility of auditors". Journal of Accountancy (November): 422-426.

Pinkston, M. 2009. CPAs embrace twitter. Journal of Accountancy (August): 30-33.

Pinkston, M. 2009. Economic optimism improved in Q2 among C-suite CPAs. Journal of Accountancy (July): 22-24.

Pinkston, M. 2009. Optimism grew again in Q3, spread across industries. Journal of Accountancy (October): 50-52.

Piper, A. A. 1922. Accounts of cotton hosiery manufacturers. Journal of Accountancy (May): 348-353.

Pippin, S. 2010. Income tax accounting for trusts and estates. Journal of Accountancy (October): 62-68.

Pippin, S. 2010. Tax treatment of adoption expenses. Journal of Accountancy (April): 44-49.

Plehn, C. C. 1915. Graphic methods for presenting facts. Journal of Accountancy (January): 72-73.

Podleski, J. and N. Paleveda. 2009. Small retirement plans: Face funding dilemma. Journal of Accountancy (May): 26-30.

Pogson, P. W. 1923. A practical application of the theory of accounting for supplies. Journal of Accountancy (December): 430-439.

Porcaro. G. A. 2007. The choice-of-entity maze. Journal of Accountancy (March): 64-68. (Key differences between types of corporations and limited liability companies that are treated as a partnership for tax purposes).

Porter, G. H. 1921. Accounting for electric alloy and tool steel. Journal of Accountancy (July): 1-15.

Portway, E. V. 1922. New York Stock Exchange questionnaire. Journal of Accountancy (September): 161-173.

Post, W. 1906. Analysis of borrowers' statements. Journal of Accountancy (January): 181-193.

Potter, A. G. 1908. The railroad cost accountant's functions. Journal of Accountancy (November): 59.

Potter, D. 1918. The pay Corps of the Navy. A sketch. Journal of Accountancy (May): 321-350.

Potter, D. 1919. Our newest Navy: How its cost is being determined. Journal of Accountancy (May): 336-357.

Powell, M. E. 2009. The generation-skipping transfer tax: A quick guide. Journal of Accountancy (October): 30-36.

Powers, L. G. 1915. Classifications of municipal expenditures in budgets and accounts and the purposes which they subserve. Journal of Accountancy (February): 118-136.

Pratt, S. S. 1908. The speculator is the pioneer of enterprise. Journal of Accountancy (May): 1-8.

Previts, G. J. 1978. The SEC and its chief accountants: Historical impressions. Journal of Accountancy (August): 83-91.

Previts, G. J. 2005. Education with purpose. Journal of Accountancy (October): 32-34. (Related to the history of accounting education).

Previts, G. J., D. L. Flesher and A. D. Sharp. 2007. Eight special women in accounting. Journal of Accountancy (August): 61-63.

Price, B. W. 2005. Get your BV niche out there: Referral sources are the key to building business. Journal of Accountancy (November): 38-43. (Related to business valuation services).

Prieto, T. 2010. Displaced workers and deduction for travel expenses. Journal of Accountancy (December): 54-55.

Prosch, M. 2009. Preventing identity theft throughout the data life cycle. Journal of Accountancy (January): 58-63.

Purcell, T. J. III, J. W. Sansone and D. J. Tracy. 2010. Changes in tax practice standards affect CPAs. Journal of Accountancy (May): 24-28.

Quigley, J. J. 1916. Treatment of interest on capital. Journal of Accountancy (April): 311.

Quinn, J. B. 2006. Planning for trouble. Journal of Accountancy (March): 35-38. (Discussion of her book Smart and Simple Financial Strategies for Busy People).

Quinn, T. and W. T. Dancer. 2006. Home office deductions. Journal of Accountancy (December): 42-45.

Ramos, M. 2009. Risk-based audit best practices. Journal of Accountancy (December): 32-38.

Rand, W. H. 1915. The certified public accountant. Journal of Accountancy (January): 14-20.

Rand, W. H. 1918. Concerning criticism: A word to the younger public accountants. Journal of Accountancy (November): 336-339.

Rand, W. H. 1918. Effects of self-assertion: A word to younger public accountants. Journal of Accountancy (June): 444-446.

Rand, W. H. 1919. Growth of the profession. Journal of Accountancy (June): 412-419.

Rand, W. H. 1919. Report of the president. Journal of Accountancy (October): 241-245.

Rand, W. H. 1920. Report of the president. Journal of Accountancy (October): 241-244.

Randolph, D. 2007. Avoiding FASB 123(R) pitfalls. Journal of Accountancy (May): 74-77.

Randolph, D. W. 2009. "Unforeseen circumstances" exclusion from gain on sale of home. Journal of Accountancy (November): 62-67.

Ransome, J. P. and F. Schafer. 2011. Estate tax or carryover basis. Journal of Accountancy (July): 28-35.

Ransome, J. P. and V. Satchit. 2009. Charitable remainder trust update. Journal of Accountancy (October): 24-28.

Ransome, J. P. and V. Satchit. 2009. Valuation discounts for estate and gift taxes. Journal of Accountancy (July): 32-37.

Raspante, J. F. and J. A. Tarasco. 2011. Traps for the unwary in CPA firm mergers and acquisitions. Journal of Accountancy (August): 36-39.

Rastall, E. S. 1917. The fisherman's problem. Journal of Accountancy (December): 450-452.

Rastall, E. S. 1920. Depreciation reserves and rising prices. Journal of Accountancy (February): 123-126.

Rastall, E. S. 1924. Why certify? Journal of Accountancy (September): 226-227.

Ratcliffe, T. A. 2005. To consolidate or not. Journal of Accountancy (December): 75-79.

Ratciffe, T. A. 2007. The finer points of fair value. Journal of Accountancy (December): 58-61.

Ratcliffe, T. A., C. E. Landes and M. P. Glynn. 2009. A fresh approach for compilation and review. Journal of Accountancy (July): 24-31.

Rawlings, A. L. 1916. County audits. Journal of Accountancy (August): 112-121.

Rayburn, F. R. 1975. Pooling of interest: The status of enforcement. Journal of Accountancy (October): 82-85.

Rea, G. 1920. Municipal accounts - Their preparation and audit. Journal of Accountancy (March): 161-170.

Rea, G. 1925. Municipal Budgets and Budget Making. Journal of Accountancy (September): 227.

Reckitt, E. 1905. The public accountant and the universities. Journal of Accountancy (December): 118-121.

Reckitt, E. 1925. Reports, their style and diction. Journal of Accountancy (February): 99-110.

Redemske, M. R. 2012. Home office deduction. Journal of Accountancy (January): 20.

Reeb, W. L. 2005. Nothing succeeds like succession. Journal of Accountancy (July): 63-64, 67-68. (Succession planning).

Reed, P. B. 1912. Adjustment of fire losses. Journal of Accountancy (August): 144-145.

Rees, T. G. and K. F. Fick. 2009. Weathering the "other-than-temporary" impairment storm. Journal of Accountancy (March): 48-56.

Regan, G. and K. Rivera. 2009. Selecting the right investigative resource. Journal of Accountancy (December): 40-45.

Regan, G. and T. Regan. 2007. Software revenue recognition on the rise. Journal of Accountancy (December): 50-54.

Reichert, C. J. 2005. Are substitute payments alimony? Journal of Accountancy (February): 77-78.

Reichert, C. J. 2005. Differentiating debt from equity. Journal of Accountancy (September): 113-116. (Tax related).

Reichert, C. J. 2005. Extraordinary personal services exception. Journal of Accountancy (June): 95-97.

Reichert, C. J. 2005. FICA taxes for medical residents. Journal of Accountancy (May): 106.

Reichert, C. J. 2005. Is division of an IRA a taxable event? Journal of Accountancy (February): 78-79.

Reichert, C. J. 2005. Note sale: Does it accelerate related-party interest deductions? Journal of Accountancy (March): 87-88.

Reichert, C. J. 2005. Unallocated support payments as alimony. Journal of Accountancy (December): 86-87.

Reichert, C. J. 2005. What makes it alimony? Journal of Accountancy (November): 95-97.

Reichert, C. J. 2006. When are wages not FICA wages? Journal of Accountancy (December): 80-82.

Reichert, C. J. 2007. Horse sense applied to startup. Journal of Accountancy (May): 90-91.

Reichert, C. J. 2008. Equitable owner equals deduction. Journal of Accountancy (October): 91-93.

Reichert, C. J. 2010. Estate must reduce its credit for tax on prior transfers. Journal of Accountancy (December): 58-59.

Reichert, C. J. 2011. Highway repairs are domestic production property. Journal of Accountancy (June): 62-64.

Reilly, R. F. and E. Dupke. 2007. Professional guidance in business valuation: Applying SSVS1. Journal of Accountancy (September): 33-38.

Reinhart, L. 2005. What CPAs need to know about separately managed accounts. Journal of Accountancy (January): 28, 30-32. (Separately managed accounts, or SMAs are private portfolios of stocks and bonds managed by a professional who makes decisions according to a specific investment objective).

Reis, J. G. 1925. Building and loan associations. Journal of Accountancy (December): 418-437.

Reitell, C. 1918. Standard accounting through price control. Journal of Accountancy (May): 360-365.

Reusswig, F. G. 1916. Uniform system of accounting for cities of third class in New York. Journal of Accountancy (September): 161-176.

Reyer, W. C. 1921. Accounting for construction in public utilities. Journal of Accountancy (September): 183-191.

Reynolds, W. B. and F. W. Thornton. 1917. Duties of the junior accountant. Journal of Accountancy (September): 161-192.

Reynolds, W. B. and F. W. Thornton. 1917. Duties of the junior accountant. Journal of Accountancy (October): 289-292.

Reynolds, W. B. and F. W. Thornton. 1917. Duties of the junior accountant: Part III. Exhibits (for the client). Journal of Accountancy (November): 365-372.

Rhines, G. M. and W. A. Douglass. 2012. Restorative benefits and equity-based performance plans for highly compensated executives. Journal of Accountancy (October): 50-55.

Rhodes, J. E. 1923. Selling securities to employees. Journal of Accountancy (August): 104-111.

Richards, W. B. 1913. Interest not a charge against costs. Journal of Accountancy (April): 240-241.

Richardson, A. P. 1912. A step forward. Journal of Accountancy (September): 219-222.

Richardson, A. P. 1912. Congress and a budget. Journal of Accountancy (December): 487-493.

Richardson, A. P. 1912. Depreciation and the federal excise tax. Journal of Accountancy (November): 401-404.

Richardson, A. P. 1912. The question of investment. Journal of Accountancy (August): 128-132.

Richardson, A. P. 1912. Twenty-five years of progress. Journal of Accountancy (October): 322-325.

"Public accountancy in its modern meaning is less than fifty years old. Public accounting in its newest sense comprising, as it does, advisory duties in nearly every sphere of corporate activity, is younger than the American Association of Public Accountants. Consequently, since the year 1887, when the American Association came to birth, an enormous change has taken place in the profession of accountancy and an enormous increase in the field of endeavor." Richardson, A. P. 1912. JOA (October): 322-323.

Richardson, A. P. 1912. What is six per cent? Journal of Accountancy (November): 404-406.

Richardson, A. P. 1913. A federal income tax. Journal of Accountancy (January): 58-61.

Richardson, A. P. 1913. A gratifying recognition. Journal of Accountancy (April): 262-263.

Richardson, A. P. 1913. A long step forward and upward. Journal of Accountancy (December): 457-459.

Richardson, A. P. 1913. Accountancy as a commodity. Journal of Accountancy (March): 187-188.

Richardson, A. P. 1913. Bright prospects of accountancy. Journal of Accountancy (December): 459-460.

Richardson, A. P. 1913. Canadian bank audits. Journal of Accountancy (October): 309-310.

Richardson, A. P. 1913. C.P.A. examinations in New York. Journal of Accountancy (September): 230-232.

Richardson, A. P. 1913. Canadian Bank audits. Journal of Accountancy (January): 61-61.

Richardson, A. P. 1913. Co-operation between bankers and accountants. Journal of Accountancy (July): 51-53.

Richardson, A. P. 1913. For the good of the profession. Journal of Accountancy (May): 354-356.

Richardson, A. P. 1913. Spread and effect of accountancy legislation. Journal of Accountancy (June): 444-448.

Richardson, A. P. 1913. Early days of accountancy. Journal of Accountancy (October): 310-311. (Evidence of Public Accounting in 1795 advertising).

Richardson, A. P. 1913. Railway audits and the interstate commerce commission. Journal of Accountancy (November): 371-373.

Richardson, A. P. 1913. The income tax. Journal of Accountancy (March): 185-187.

Richardson, A. P. 1913. The income tax. Journal of Accountancy (October): 307-309.

Richardson, A. P. 1913. The proposed tax on incomes. Journal of Accountancy (May): 351-354.

Richardson, A. P. 1914. A question of solicitation. Journal of Accountancy (February): 121-123.

Richardson, A. P. 1914. A sample of government. Journal of Accountancy (April): 298-299.

Richardson, A. P. 1914. Burden of prosperity. Journal of Accountancy (October): 296-298.

Richardson, A. P. 1914. Causes of business failure. Journal of Accountancy (September): 208-209.

Richardson, A. P. 1914. Certified public accountant laws. Journal of Accountancy (November): 375-376.

Richardson, A. P. 1914. Certified statements. Journal of Accountancy (November): 374-375.

Richardson, A. P. 1914. Certification of borrowers' statements. Journal of Accountancy (September): 209-210.

Richardson, A. P. 1914. Editorial: Accountancy defined. Journal of Accountancy (August): 127-128.

"The practice of accountancy is not a business open to all, but a personal right, limited to a few persons of good moral character, with special qualification ascertained and certified after a long course of study, both general and professional, and a thorough examination by a state board appointed for the purpose. The right to practise accountancy is in the nature of a franchise from the state conferred only for merit." Richardson, A. P. 1914. JOA (August): 127.

Richardson, A. P. 1914. Corporations and the common people. Journal of Accountancy (May): 367-370.

Richardson, A. P. 1914. Collateral in kind. Journal of Accountancy (March): 209-210.

Richardson, A. P. 1914. Continental combinations. Journal of Accountancy (April): 299-300.

Richardson, A. P. 1914. Editorial: Modern methods of instruction. Journal of Accountancy (July): 52-53.

Richardson, A. P. 1914. Extraordinary, but is it unreasonable? Journal of Accountancy (February): 123-124.

Richardson, A. P. 1914. Government ownership. Journal of Accountancy (January): 52-53.

Richardson, A. P. 1914. Hands across the Atlantic. Journal of Accountancy (April): 297-298.

Richardson, A. P. 1914. Integrity of investment. Journal of Accountancy (January): 37-50.

Richardson, A. P. 1914. Legitimate publicity. Journal of Accountancy (September): 206-208.

Richardson, A. P. 1914. Professional advertising. Journal of Accountancy (August): 125-127.

Richardson, A. P. 1914. Right of fiscal court to select accountant. Journal of Accountancy (March): 208-209.

Richardson, A. P. 1914. Some causes of unemployment. Journal of Accountancy (April): 300-301.

Richardson, A. P. 1914. Tax laws and their administration. Journal of Accountancy (November): 372-374.

Richardson, A. P. 1914. The basis of success. Journal of Accountancy (March): 207.

Richardson, A. P. 1914. The convention habit. Journal of Accountancy (October): 298-299.

Richardson, A. P. 1914. The fit and the unfit. Journal of Accountancy (July): 54-55.

Richardson, A. P. 1914. Valuation of merchandise inventories. Should cash discounts be deducted? Journal of Accountancy (December): 461-463.

Richardson, A. P. 1915. A national budget. Journal of Accountancy (February): 142-143.

Richardson, A. P. 1915. Accountants and the press. Journal of Accountancy (December): 451-452.

Richardson, A. P. 1915. "Accredited accountants". Journal of Accountancy (June): 460-461.

Richardson, A. P. 1915. Because unaudited. Journal of Accountancy (February): 141-142.

Richardson, A. P. 1915. Benefits of governmental regulation of monopolies. Journal of Accountancy (November): 367-368.

Richardson, A. P. 1915. Church accounting. Journal of Accountancy (July): 39-40.

Richardson, A. P. 1915. Competitive bidding. Journal of Accountancy (September): 220-221.

Richardson, A. P. 1915. Competitive bidding. Journal of Accountancy (November): 365-366.

Richardson, A. P. 1915. Depreciation in appraisals. Journal of Accountancy (June): 458-460.

Richardson, A. P. 1915. Educating the public. Journal of Accountancy (May): 359-362.

Richardson, A. P. 1915. Educating the public and eloquent possibilities of advertising. Journal of Accountancy (December): 453-456.

Richardson, A. P. 1915. Eight-dollar-a-day accountants. Journal of Accountancy (August): 138.

Richardson, A. P. 1915. Extending the inquisition. Journal of Accountancy (January): 50-52.

Richardson, A. P. 1915. Extending the inquisition. Journal of Accountancy (April): 296-297.

Richardson, A. P. 1915. In these utopian days. Journal of Accountancy (August): 129-133.

Richardson, A. P. 1915. Income tax amendment. Journal of Accountancy (April): 292-294.

Richardson, A. P. 1915. Income tax amendment. Journal of Accountancy (September): 217-219.

Richardson, A. P. 1915. National aspects of public accountancy. Journal of Accountancy (January): 46-50.

Richardson, A. P. 1915. New C. P. A. legislation. Journal of Accountancy (May): 362-364.

Richardson, A. P. 1915. Practical plan for peace. Journal of Accountancy (February): 139-141.

Richardson, A. P. 1915. Practical work at Harvard University. Journal of Accountancy (August): 136-138.

Richardson, A. P. 1915. Proposed budget system for New York State. Journal of Accountancy (October): 299-301.

Richardson, A. P. 1915. Ratings by mercantile agencies. Journal of Accountancy (September): 220.

Richardson, A. P. 1915. Scope of accountancy. Journal of Accountancy (June): 456-458.

Richardson, A. P. 1915. Scope of accountancy. Journal of Accountancy (November): 369.

Richardson, A. P. 1915. Standards of graphic presentation. Journal of Accountancy (September): 221.

Richardson, A. P. 1915. The church and business methods. Journal of Accountancy (April): 294-296.

Richardson, A. P. 1915. The reconstruction of the church. Journal of Accountancy (December):477-478.

Richardson, A. P. 1915. The "useless" accountant. Journal of Accountancy (July): 41-42.

Richardson, A. P. 1915. Wanted: A bill of particulars. Journal of Accountancy (September): 216-217. (Response to an anonymous criticism of auditors).

Richardson, A. P. 1915. What is a trade loss? Journal of Accountancy (March): 206-208.

Richardson, A. P. 1916. Ability guaranteed. Journal of Accountancy (February): 138-140.

Richardson, A. P. 1916. Accountancy legislation. Journal of Accountancy (March): 206-214.

Richardson, A. P. 1916. An unhappy suggestion. Journal of Accountancy (May): 363-365.

Richardson, A. P. 1916. Commercialism rebuked. Journal of Accountancy (July): 53-54.

Richardson, A. P. 1916. Educating the public, receivers and public accountants, and helping retail trade. Journal of Accountancy (January): 52-55.

Richardson, A. P. 1916. Form of financial statement. Journal of Accountancy (March): 217-218.

Richardson, A. P. 1916. Government out of place. Journal of Accountancy (May): 365-366.

Richardson, A. P. 1916. Intangible values in balance sheets. Journal of Accountancy (August): 122-125.

Richardson, A. P. 1916. Interest and cost. Journal of Accountancy (September): 205-214.

Richardson, A. P. 1916. Political influence upon C.P.A. laws. Journal of Accountancy (July): 52-53.

Richardson, A. P. 1916. Preliminary requirements. Journal of Accountancy (April): 282-285.

Richardson, A. P. 1916. Privileged communications. Journal of Accountancy (June): 444-445.

Richardson, A. P. 1916. Recruiting difficulties. Journal of Accountancy (March): 214-216.

Richardson, A. P. 1916. Recruits wanted. Journal of Accountancy (February): 136-138.

Richardson, A. P. 1916. Status of state societies. Journal of Accountancy (November): 385-386.

Richardson, A. P. 1916. The institute of Accountants in the United States of America. Journal of Accountancy (October): 288-295.

Richardson, A. P. 1916. The perennial pressure. Journal of Accountancy (April): 281-282.

Richardson, A. P. 1916. What comptroller would save. Journal of Accountancy (June): 441-443.

Richardson, A. P. 1917. Accountants and the war. Journal of Accountancy (August): 112-119.

Richardson, A. P. 1917. Banking with the government. Journal of Accountancy (December): 455-456.

Richardson, A. P. 1917. Determination of cost. Journal of Accountancy (September): 215-222.

Richardson, A. P. 1917. First examination of the American Institute. Journal of Accountancy (September): 213-214.

Richardson, A. P. 1917. Government contracts. Journal of Accountancy (June): 450-452.

Richardson, A. P. 1917. Standardization of examinations. Journal of Accountancy (December): 453-455.

Richardson, A. P. 1917. Success of the endowment fund. Journal of Accountancy (October): 296-298.

Richardson, A. P. 1917. The Federal Reserve Board and audits. Journal of Accountancy (June): 452-454.

Richardson, A. P. 1917. The record of the American Institute of Accountants. Journal of Accountancy (October): 293-296.

Richardson, A. P. 1917. War contracts and cost accounting. Journal of Accountancy (November): 373-385.

Richardson, A. P. 1918. Actuarial science. Journal of Accountancy (August): 108-109.

Richardson, A. P. 1918. Analysis of examination results. Journal of Accountancy (February): 121-124.

Richardson, A. P. 1918. Class exemption not required. Journal of Accountancy (February): 124-125.

Richardson, A. P. 1918. Computation of excess profits and income taxes. Journal of Accountancy (March): 199-202.

Richardson, A. P. 1918. Cost-plus contracts. Journal of Accountancy (September): 216-220.

Richardson, A. P. 1918. Cost-plus-percentage contracts. Journal of Accountancy (January): 49-53.

Richardson, A. P. 1918. Distribution of personnel. Journal of Accountancy (August): 109-110.

Richardson, A. P. 1918. Election of auditors. Journal of Accountancy (January): 54-56.

Richardson, A. P. 1918. Ethical publicity. Journal of Accountancy (October): 290-292.

Richardson, A. P. 1918. Exemption for accountants. Journal of Accountancy (September): 212-215.

Richardson, A. P. 1918. File early. Journal of Accountancy (November): 376-378.

Richardson, A. P. 1918. How best to serve. Journal of Accountancy (July): 38-40.

Richardson, A. P. 1918. Padding the cost. Journal of Accountancy (July): 40-42.

Richardson, A. P. 1918. Preparation of tax returns. Journal of Accountancy (June): 447-451.

Richardson, A. P. 1918. Reconstruction. Journal of Accountancy (December): 450-452.

Richardson, A. P. 1918. Standardization of accounting procedure. Journal of Accountancy (October): 292-295.

Richardson, A. P. 1918. State ownership. Journal of Accountancy (December): 453-454.

Richardson, A. P. 1918. Tax returns on basis of consolidated accounts. Journal of Accountancy (March): 196-199.

Richardson, A. P. 1918. The accountant's great responsibility. Journal of Accountancy (January): 47-49.

Richardson, A. P. 1918. The government's compensation for accountants. Journal of Accountancy (May): 366-368.

Richardson, A. P. 1918. Third liberty loan. Journal of Accountancy (April): 268.

Richardson, A. P. 1918. Trials based on question of principle. Journal of Accountancy (November): 378-380.

Richardson, A. P. 1918. Utter commercialism. Journal of Accountancy (April): 268-269.

Richardson, A. P. 1919. Accountancy and law compared. Journal of Accountancy (May): 364-366.

Richardson, A. P. 1919. Alabama C.P.A. Law. Journal of Accountancy (October): 317-319.

Richardson, A. P. 1919. Approaching standardization. Journal of Accountancy (August): 126-129.

Richardson, A. P. 1919. Branch office ethics. Journal of Accountancy (September): 212-216.

Richardson, A. P. 1919. Fair examination. Journal of Accountancy (October): 286-289.

Richardson, A. P. 1919. Filing income tax returns. Journal of Accountancy (March): 173-175.

Richardson, A. P. 1919. Genuine service. Journal of Accountancy (April): 270-271.

Richardson, A. P. 1919. Holding the accountant responsible. Journal of Accountancy (July): 39-42.

Richardson, A. P. 1919. Filing tax returns. Journal of Accountancy (November): 372-373.

Richardson, A. P. 1919. For those who fought. Journal of Accountancy (February): 136-137.

Richardson, A. P. 1919. Income tax experts. Journal of Accountancy (February): 134-136.

Richardson, A. P. 1919. Income tax inequities. Journal of Accountancy (November): 369-372.

Richardson, A. P. 1919. Let the buyer beware. Journal of Accountancy (May): 366.

Richardson, A. P. 1919. National budget. Journal of Accountancy (July): 42-43.

Richardson, A. P. 1919. Professional ethics, Tax return makers, Efficiency, Value of audited statements, Auditor's certificates. Journal of Accountancy (December): 451-457.

Richardson, A. P. 1919. Release urgently needed. Journal of Accountancy (April): 268-270.

Richardson, A. P. 1919. Safeguarding investment. Journal of Accountancy (January): 61-65.

Richardson, A. P. 1919. Sir James Martin. Journal of Accountancy (August): 129-130.

Richardson, A. P. 1919. The profession honored. Journal of Accountancy (June): 440.

Richardson, A. P. 1919. The Revenue Act, 1918. Journal of Accountancy (March): 171-173.

Richardson, A. P. 1919. Vocational education. Journal of Accountancy (May): 367.

Richardson, A. P. 1919. What the profession offers. Journal of Accountancy (June): 437-440.

Richardson, A. P. 1920. "A profession - Not a business". Journal of Accountancy (October): 271-273.

Richardson, A. P. 1920. A word to those who would be accountants. Journal of Accountancy (January): 53-56.

Richardson, A. P. 1920. Advertising. Journal of Accountancy (February): 127-130.

Richardson, A. P. 1920. Breaking in, Misuse of accountants' certificates. Journal of Accountancy (August): 135-139.

Richardson, A. P. 1920. Cobbler and last. Journal of Accountancy (November): 361-364.

Richardson, A. P. 1920. Concerning advertising, Income-tax department. Journal of Accountancy (May): 362-363.

Richardson, A. P. 1920. Hanging out the shingle. Journal of Accountancy (June): 456-459.

Richardson, A. P. 1920. Investments in foreign securities, Labor and capital, Differences of opinion,. Journal of Accountancy (March): 210-214.

Richardson, A. P. 1920. Misuse of accountants' reports, Federal registration of accountants. Journal of Accountancy (April): 299-302.

Richardson, A. P. 1920. Seymour Walton (1846-1920). Journal of Accountancy (July): 58-59.

Richardson, A. P. 1920. The indispensable accountant, Clarity of diction. Journal of Accountancy (September): 186-189.

Richardson, A. P. 1920. What is a certified public accountant? Journal of Accountancy (July): 54-57.

Richardson, A. P. 1921. A word of warning. Journal of Accountancy (October): 279-282.

Richardson, A. P. 1921. As we advance. Journal of Accountancy (September): 203-204.

Richardson, A. P. 1921. Classification of profits on investments. Journal of Accountancy (January): 48-49.

Richardson, A. P. 1921. Classification of profits on investments. Journal of Accountancy (February): 124-129.

Richardson, A. P. 1921. Concerning ourselves. Journal of Accountancy (April): 286-289.

Richardson, A. P. 1921. Concerning tax experts. Journal of Accountancy (November): 352-353.

Richardson, A. P. 1921. Displacing the auditor. Journal of Accountancy (August): 128-130.

Richardson, A. P. 1921. District C. P. A. Bill. Journal of Accountancy (November): 354.

Richardson, A. P. 1921. District C. P. A. Bill. Journal of Accountancy (December): 452.

Richardson, A. P. 1921. Governmental waste. Journal of Accountancy (January): 50-51.

Richardson, A. P. 1921. Interpretation of laws affecting professional practice. Journal of Accountancy (December): 450-452.

Richardson, A. P. 1921. Perils of foreign competition. Journal of Accountancy (December): 453.

Richardson, A. P. 1921. Pieces-of-eight - pieces-of-eight. Journal of Accountancy (May): 364-365. ("The man who said that there was a fool born every minute must have been a conservative.... Ponzi is being out-Ponzied. An that is the reason why we say that there are not minutes enough to allot one to each fool.").

Richardson, A. P. 1921. Proper publicity. Journal of Accountancy (November): 353-354.

Richardson, A. P. 1921. Saving by sound accounting. Journal of Accountancy (January): 51-52.

Richardson, A. P. 1921. Schools and schools. Journal of Accountancy (March): 187-190. ( "The results of the November, 1920, examinations of the American Institute of Accountants afford an impressive commentary on the present tendency of accountancy education. Out of a total of 820 candidates for the certified public accountant certificates of states co-operating with the institute only 110 passed." (p. 187). "The greatest single reason for the large percentage of failures is, we believe, the alleged accounting schools which are springing up with a mushroom growth. These offer correspondence courses and put forward every inducement except solid instruction to attract potential students." p. 188).

Richardson, A. P. 1921. Schools of accountancy. Journal of Accountancy (June): 429-430.

Richardson, A. P. 1921. Semi-annual examinations. Journal of Accountancy (December): 452.

Richardson, A. P. 1921. The high cost of strikes. Journal of Accountancy (December): 473-474.

Richardson, A. P. 1921. The national budget. Journal of Accountancy (August): 130-131.

Richardson, A. P. 1921. "The Stable Money League", and Competitive bidding. Journal of Accountancy (June): 430-432.

Richardson, A. P. 1921. Value versus cost in taxation. Journal of Accountancy (July): 46-52.

Richardson, A. P. 1921. Where the dollar goes. Journal of Accountancy (April): 286. (Of a dollar of taxation the government uses 68 cents to pay for past wars, 20 cents to pay for present defense, and 12 cents to pay for all other government activities).

Richardson, A. P. 1921. Where the dollar goes. Journal of Accountancy (June): 428-49.

Richardson, A. P. 1922. Accountant and banker. Journal of Accountancy (May): 354-356.

Richardson, A. P. 1922. Admission requirements of the American Institute. Journal of Accountancy (July): 37-40.

Richardson, A. P. 1922. American accountancy abroad. Journal of Accountancy (January): 34-36.

Richardson, A. P. 1922. Beta Alpha Psi. Journal of Accountancy (September): 205.

Richardson, A. P. 1922. Board of accountancy for the District of Columbia. Journal of Accountancy (April): 283-284.

Richardson, A. P. 1922. Causes of examination failure. Journal of Accountancy (February): 113-116.

Richardson, A. P. 1922. Commenting upon the Revenue Act of 1921. Journal of Accountancy (February): 107-113.

Richardson, A. P. 1922. District C. P. A. Bill. Journal of Accountancy (March): 197-198.

Richardson, A. P. 1922. Education or advertising. Journal of Accountancy (December): 451-454.

Richardson, A. P. 1922. Ethics by regulation. Journal of Accountancy (June): 438-441.

Richardson, A. P. 1922. Federal incorporation of the Institute. Journal of Accountancy (April): 286-288.

Richardson, A. P. 1922. Federal tax problems. Journal of Accountancy (November): 354-356.

Richardson, A. P. 1922. Finance, sound and unsound. Journal of Accountancy (May): 356-358.

Richardson, A. P. 1922. For federal incorporation. Journal of Accountancy (January): 37-39.

Richardson, A. P. 1922. Mail-order prices. Journal of Accountancy (September): 204.

Richardson, A. P. 1922. Protecting the certified public accountant. Journal of Accountancy (August): 114-116.

Richardson, A. P. 1922. Regional meetings of the American Institute. Journal of Accountancy (April): 284-286.

Richardson, A. P. 1922. Regulation of security issues. Journal of Accountancy (November): 351-354.

Richardson, A. P. 1922. Restriction of advertising. Journal of Accountancy (October): 280-282.

Richardson, A. P. 1922. The Institute and the Certified Public Accountant. Journal of Accountancy (January): 32-34.

Richardson, A. P. 1922. The right to practise accountancy. Journal of Accountancy (March): 199-202.

Richardson, A. P. 1922. The source of profits. Journal of Accountancy (March): 196-197.

Richardson, A. P. 1922. What is accountancy? Journal of Accountancy (September): 203.

Richardson, A. P. 1923. Accountancy: Common sense, An Eighteenth Century audit, To enter the profession, A subsidiary class, Searching the record, The sphere of action, Arbitration, a new field, The passing of the mark. Journal of Accountancy (October): 281-288.

Richardson, A. P. 1923. Accountants as receivers and trustees, Lawyers not chosen, Business principles in government, Effects now appear, Valuation of railroads, Examination results, A point of ethics, Professional ethics, At Poland Springs, Finding the source, What the Index is, Library bulletins of the Institute. Journal of Accountancy (August): 112-122.

Richardson, A. P. 1923. Contingent fees, In accountancy, In tax practice, The treasury takes action, Not purely academic, Approved by institute, The principle involved, Biennial silly season, Examination answers, Excess profits again, Right to examine working papers. Journal of Accountancy (May): 356-365.

Richardson, A. P. 1923. C. P. A. law of Minnesota upheld, Opportunities for the young accountant, Preliminary education. Journal of Accountancy (January): 33-37.

Richardson, A. P. 1923. Ethics in tax practice, From the abstract to the concrete, To protect the taxpayer Accountants and bankers, Specific recommendations, The rules exemplified, Legal liability of accountants. Journal of Accountancy (November): 343-350.

Richardson, A. P. 1923. Growth of professional ideals, Knowingly soliciting. Journal of Accountancy (February): 125-127.

Richardson, A. P. 1923. Illinois Society and Schools of Accountancy, To encourage the young accountant, Breaking in, Injunction against National Association of Certified Public Accountants, Upon searching the record, The spread of ethics, Interstate reciprocity, Tennessee slips. Journal of Accountancy (July) 27-35.

Richardson, A. P. 1923. Preliminary education, Comparative requirements, Constitutionality of C. P. A. legislation, Danger in incompetence, Registration in District of Columbia, Reduction of salaries, Institute chapters, Retroactive regulation, Responsibility of directors, Directors should direct, More opportunities. Journal of Accountancy (April): 276-285.

Richardson, A. P. 1923. President Harding, Accountants as receivers, C. P. A. practice, Ethics and success, Ethics progressive, Prize competition, The unworthiness of accountants, Sir Arthur Lowes Dickinson, Other shortcomings. Journal of Accountancy (September): 196-203.

Richardson, A. P. 1923. Prize competition, Vision, Accountancy law for District of Columbia, The sphere of the accountant, C. P. A. practice, Forcing the taxpayer into court, Opportunities for the young accountant, Muddled by "accountants". Journal of Accountancy (March): 204-211.

Richardson, A. P. 1923. Railroad valuation, Good business, British financial policies, Distributing the blame, C. P. A. practice in New York, Accountants and mechanical appliances, Prize competition. Journal of Accountancy (June): 438-445.

Richardson, A. P. 1923. Tax reform, An opportunity for accountants, The unholy alliance of trade and profession, A song of degrees, Women in accountancy, What militates against them, Wall Street's fundamental purpose, Difference between sale and resale. Journal of Accountancy (December): 440-447.

Richardson, A. P. 1924. American accountancy honored, A splendid memorial (E. W. Sells), The honor well merited, Audit of brokerage houses, Stock exchanges aroused, The next step, The wickedness of Wall Street, Control of listings, Protective insurance suggested, International accountancy, Appointment of receivers, Surplus available for dividends, Schools of commerce and accounts, Sad but true. Journal of Accountancy (November): 363-372.

Richardson, A. P. 1924. An important anniversary, Programme consistency, Professional advertising, No ill effects of restriction, Why not make it unanimous? Northern novelties, Recognition of foreign certificates, Privileged with a vengeance, Mississippi excels, Patience under the trials of others, Exhuming "efficiency". Journal of Accountancy (July): 42-49.

Richardson, A. P. 1924. Elijah Watt sells, His interest in the institute, New legislation, Getting together, Working papers must be produced, Right to examine corporation books, Profession and business, Cooperation with legislators, We advance, New York legislation. Journal of Accountancy (May): 357-372.

Richardson, A. P. 1924. Enforcement of rules of conduct, Board of Tax Appeals, Practice before the board, Arthur Lowes-Dickinson Fund, Professional backgrounds, Where uniformity is needed, Standards must be maintained, The taxpayer has rights. Journal of Accountancy (September): 204-210.

Richardson, A. P. 1924. Ethics in tax practice, About accepting commission, Accounting and good management, The opportunity, An interesting illustration, An accountant's training, The academic viewpoint, Reciprocity between state boards of accountancy. Journal of Accountancy (January): 35-43.

Richardson, A. P. 1924. Making business advancement sure. Journal of Accountancy (April): 312.

Richardson, A. P. 1924. New York accountancy bill vetoed, The reasons for veto, The principle of restriction, The Maryland law, Practice not defined, A doubtful provision, Privileged communications, An addition to the family, Concerning reticence, An instance of misrepresentation, Dangers of condensed statements, Scholarships for students of accountancy, Trans-stygian. Journal of Accountancy (June): 452-461.

Richardson, A. P. 1924. Proposed tax legislation, Cooperation, The larger loyalty. Journal of Accountancy (February): 109-113.

Richardson, A. P. 1924. Some aspects of tax avoidance, Earned income and tax exempts, Profit-sharing plans, Prize competition. Journal of Accountancy (March): 209-213.

Richardson, A. P. 1924. Restrictive legislation, And in Kentucky, The Utah audit act, Attempts to set aside C.P.A. laws, Tax practice, Secretary Mellon and congress. Journal of Accountancy (April): 278-283.

Richardson, A. P. 1924. St. Louis, 1904-1924, Retrospect and prospect, New C. P. A. bill in Louisiana, Legislative clouds on the horizon, Investigating the trend of opinion, Statutory language and English, In search of a word, Time limit in examinations, Preparing the Institute examinations, Avoidance of ambiguities, How the grading is done, A collegiate course in accountancy. Journal of Accountancy (August): 125-133.

Richardson, A. P. 1924. The broken promise, The foolishness of it, Effects of taxation, Taxation and national debt, Conclusion of the matter, A tax on thought, Single partnerships, Regional meeting at Toledo, "The Accountant's" jubilee, The ideal bank auditor, Commissions again, Casting out "Expert". Journal of Accountancy (December): 437-445.

Richardson, A. P. 1924. The Institute and public service, Opposing an unnatural fiscal year, Splendid recognition, In active and passive mood, Witnesses may explain accounts, Accountancy not an exact science, The straight and narrow way, In search of a word, Some other thoughts on words, We defend an old friend, Back to the galleys, On accepting advertisements. Journal of Accountancy (October): 279-287.

Richardson, A. P. 1925. Annual meeting of Institute, The accountant's true sphere, Accountants and inventory values, The law of evidence, But what is the line of demarcation? Jurisdiction of board of tax appeals, The administration and tax reform, An heretical opinion, New laws in Illinois, Tax experts not all American, Accountancy in brief. Journal of Accountancy (September): 190-201.

Richardson, A. P. 1925. Consolidated balance-sheets, Modern position defined, "Give us the facts", Development of consolidated statements, Reasons for present procedure, Some knowledge of law required, Boards members not prophets, Annual meeting of Institute, Some bank certificates, An old offender exhumed. Journal of Accountancy (July): 37-44.

Richardson, A. P. 1925. Edward L. Suffern, "The accounts have been audited", Weasel words, Certificate should be definite, Statements reflecting proposed financing, The accountant's duty, The old question of fees, Tax practice is different, Changing the basis, Practice in various places, Examination answers not official, "What is practice?", Complication should be avoided, New York bill does not pass, Public, a word of plain meaning, An opportunity. Journal of Accountancy (May): 393-403.

Richardson, A. P. 1925. Joseph French Johnson, What is practice?, Comparison with other professions, Philanthropic advertising, Legislation opposed and proposed, The question of constitutionality, Stock-exchange audits, Offers which annoy, Some see the light, Anonymity and the waste basket, Too small a month. Journal of Accountancy (March): 197-204.

Richardson, A. P. 1925. Mississippi goes forward, Ethics, a dividing line, Enlarging the field of control, For the honor of the state, Employer and employed, Communications must be confidential, Consistency also is demanded, On the subject of soliciting, And advertising also, Societies are considered, What constitutes a profession, Enforcement of ethical rules, Taxpayers demand audits, Adjustment of discounts in estate accounts. Journal of Accountancy (February): 131-139.

Richardson, A. P. 1925. Not altogether a party matter, The market rampant, The Italian debt, The changing times, An international congress of accountants, Statement of borrowers, Cause and effect. Journal of Accountancy (December): 442-447.

Richardson, A. P. 1925. Status of state boards, Rights of applicants, A difficult distinction, A message in parting, Professional axioms, Principles and rules, Obligations of a profession, Accountants and taxation, Misleading the public, Building up trade, Books, books, books. Journal of Accountancy (June): 474-486.

Richardson, A. P. 1925. Taking stock, A conservative profession, The Trumbull Steel Co. case, Room for all, The question of reciprocity, Differences of standards, Spread of ethical rules, The subject is important, Accountancy in Glascow University, A liberal proposition. Journal of Accountancy (October): 286-294.

Richardson, A. P. 1925. The Institute rejects an amendment, The situation is changed, A question of principle, Some of the reasons, Not conflict but accord, Comparative value of investments, Definitions once more, The Marshall reminiscences, Explaining a rule. Journal of Accountancy (November): 355-363.

Richardson, A. P. 1925. When privacy is outraged, Where the blame rests, Going from bad to worse, And this is not coventry, Legislative draftsmen are needed, Loose wording confuses, The law of evidence, Status of examination answers, Credit is given for knowledge, The meaning of a word, Institute and the public. Journal of Accountancy (August): 110-118.

Richardson, A. P. 1925. Where the league functions, Multiple taxation, The whole question reviewed, Recommendations should be considered, Proposals based on precedent, Continuators wanted, Election or appointment of auditors (Response to letter by George O. May). Journal of Accountancy (April): 319-326.

Richardson, A. P. 1925. Words of Saxon origin, Early days of accountancy, Systematic discussion, Simplicity much desired, "Certified Audits", The meaning of the phrase, Stock-exchange audits, The exchange's resolutions, An unexpected interpretation, Sweet are the uses of advertisement, Jurisdiction of Board of Tax Appeals, The board's increased jurisdiction, The board's opinion. Journal of Accountancy (January): 38-44.

Richardson, A. P. and C. H. Scovell. 1912. An excellent idea. Journal of Accountancy (September): 222-225.

Richardson, A. P. and D. F. Murphy. 1922. Use of designation "C.P.A." Journal of Accountancy (August): 116-117.

Richardson, A. P. and J. E. Sterret. 1924. Elijah Watt Sells. Journal of Accountancy (April): 275.

Richardson, A. P. and J. H. Covington. 1924. Further opinion. Journal of Accountancy (June): 462.

Richardson, A. P. and M. Kurz. 1924. Legal advice and legal practice. Journal of Accountancy (June): 461-462.

Richardson, A. P. and W. P. Barrows. 1916. Accountants and receivership. Journal of Accountancy (May): 366-368.

Richardson, A. P., A. F. Wagner and K. Nelson. 1920. Confusion in high places. Journal of Accountancy (May): 359-362.

Richardson, A. P., J. H. Barnes, W. C. Mitchell and F. Strauss, et al. 1924. Prize competition. Journal of Accountancy (April): 276-278.

Rider, G. and D. Pulliam. 2011. Palimony claim is a valid estate tax deduction. Journal of Accountancy (June): 64-66.

Riley, M. E. and W. R. Pasewark. 2009. Assessing the allowance for doubtful accounts. Journal of Accountancy (September): 40-46.

Rindler, M. 1920. Inadmissible assets. Journal of Accountancy (December): 433-438.

Rittenberg, L E. and R. J. Anderson. 2006. A strategic player. Journal of Accountancy (July): 51-54.

Rittenberg, L. E., F. Martens and C. E. Landes. 2007. Internal control guidance: Not just a small matter. Journal of Accountancy (March): 46-50.

Roane, D. E. 2010. Tax court again strikes down innocent spouse filing limit. Journal of Accountancy (December): 56-58.

Roberts, C. C. 1922. Planning an audit of an industrial company. Journal of Accountancy (April): 241-252.

Roberts, G. E. 1907. The public accountant and the banker. Journal of Accountancy (December): 114-118.

Roberts, J. T. 1907. Bonds as investment securities. Journal of Accountancy (November): 71-72.

Roberts, J. W. 1920. Taxable income and profit and loss. Journal of Accountancy (May): 351-358.

Roberts, J. W. 1920. Technique of consolidated returns. Journal of Accountancy (January): 43-52.

Roberts, R. W. 1925. Basis for property acquired for stock. Journal of Accountancy (August): 100-107.

Roberts, W. H. 1906. The credit man and the public accountant. Journal of Accountancy (April): 465-474.

Robertson, P. Q. and W. T. Dancer. 2010. Deductibility of work-related educational expenses. Journal of Accountancy (December): 42-46.

Robinson, J. 1918. Further discussion of discount on capital stock. Journal of Accountancy (September): 239-240.

Robinson, J. 1918. Theory and practice: Consolidated balance sheets, unrealized profits, cemetery and land accounts, contractors' accounts, club initiation fees. Journal of Accountancy (December): 473-480.

Robinson, J. 1918. Unpaid capital stock. Journal of Accountancy (April): 263-265.

Robertson, J. B. 1914. Principal and income. Journal of Accountancy (September): 235-238.

Robinson, F. B. 1906. Our Philippine problem. Journal of Accountancy (March): 421-422.

Robinson, J. W. 1907. About bond values. Journal of Accountancy (November): 9-12.

Robinson, M. H. 1907. Accountancy education. Journal of Accountancy (December): 126-128.

Rock, E. J. 1921. Redemption and replacement of bonded indebtedness. Journal of Accountancy (July): 36-40.

Rollins, M. 1907. Principles upon which tables of bond values are based. Journal of Accountancy (November): 4-9.

Ronald, W. S. 1907. The accountants of western Canada. Journal of Accountancy (December): 182-183.

Root, M. J. 1921. Receivership accounting. Journal of Accountancy (April): 275-285.

Rorer, W. W. 1905. Solution to question one-ninth Pennsylvania State C. P. A. Examination, May 22, 1905. Journal of Accountancy (December): 176-180.

Rorer, W. W. 1906. Problem in practical accounting/solution. Journal of Accountancy (January): 256-273.

Rosario, R. R., S. M. Holl and C. Ethridge. 2005. Stay out of trouble. Journal of Accountancy (August): 67-73. (Practice management and audit standards).

Rose, B. 1923. Responsibility of auditors. Journal of Accountancy (May): 335-342.

Rosen, C. 2005. Scotts Co. grows into good governance. Journal of Accountancy (April): 66-67.

Rosenberg, D. L. and A. F. Schuldenfrei. 2010. Innocent spouse relief: Alternatives after the Lantz case. Journal of Accountancy (December): 46-52.

Rosewater, V. 1907. Over-capitalization injures the public. Journal of Accountancy (September): 330-332.

Ross, A. A. Jr. 1906. Bank examinations. Journal of Accountancy (January): 215-222.

Ross, A. A. Jr. 1907. The public accountant. Journal of Accountancy (December): 180-182.

Ross, F. A. 1920. Growth and effect of branch offices. Journal of Accountancy (October): 252-261.

Ross, F. K. and L. Traub. 2008. Expanding the ranks of African-American CPAs. Journal of Accountancy (February): 48-52.

Ross, P. H. W. 1920. The riddle of the world. Journal of Accountancy (January): 19-29.

Ross, T. E. 1916. Contractors accounts. Journal of Accountancy (March): 161-166.

Ross, T. E. 1917. Annuity funds of religious and charitable organizations. Journal of Accountancy (April): 254-258.

Ross, T. E. 1925. "Early days of accountancy". Journal of Accountancy (March): 234.

Rothman, J. A. and M. P. Altieri. 2006. Gulf opportunity zone act of 2005: Tax breaks for victims of hurricanes Katrina, Rita and Wilma. Journal of Accountancy (August): 63-67.

Rowe, C. V. 1910. Reserves and sinking funds. Journal of Accountancy (August): 267-274.

Rowe, C. V. 1913. Charlatanism in the profession of accounting. Journal of Accountancy (October): 301-305.

Rubin, D. S. 2011. Seven good reasons credit shelter trusts remain relevant. Journal of Accountancy (June): 44-48.

Ruckstell, J. R. 1916. A limited audit. Journal of Accountancy (September): 190-195.

Ruckstell, J. R. 1918. An important but under-estimated asset. Journal of Accountancy (November): 343-248. (Personality as a factor in professional and business success).

Ruden, L. H. 1922. Steamship-ticket and money-forwarding agents' accounts. Journal of Accountancy (May): 339-347.

Rudolph, H. R. 2006. Practice makes perfect. Journal of Accountancy (August): 57-61.

Ruff, M., J. C. Thibodeau and J. C. Bedard. 2009. A profession's response to a looming shortage: Closing the gap in the supply of accounting faculty. Journal of Accountancy (March): 36-41.

Rusk, S. G. 1920. Income-tax department. Journal of Accountancy (June): 460-462; (July): 60-68; (August): 140-144; (September): 198-213; (December): 442-443.

Rusk, S. G. 1919. Relation of invested capital to excess profits tax. Journal of Accountancy (October): 273-285.

Rusk, S. G. 1921. Income-tax department. Journal of Accountancy (January): 56-63; (February): 132-144; (March): 191-213; (April): 290-301; (May): 369-379; (June): 434-450; (August): 132-137; (October): 285-299; (November): 355-371; (December): 454-462.

Rusk, S. G. 1921. Supreme Court of the United States. Journal of Accountancy (July): 53-58.

Rusk, S. G. 1922. Income-tax department. Journal of Accountancy (January): 40-50; (February): 117-125; (March): 203-214; (April): 289-295; (May): 359-367; (June): 442-450; (July): 41-45; (August): 120-131; (September): 206-216; (October); 284-296; (November): 361-373; (December): 455-456.

Rusk, S. G. 1923. Income-tax department. Journal of Accountancy (January): 38-48; (February): 128-129; (March): 212-219; (April): 286-294; (May): 366-375; (June): 446-449; (July): 36-46; (August): 123-127; (September): 204-212; (October): 289-296; (December): 448-459.

Rusk, S. G. 1923. The Bureau of Internal Revenue, Its history and organization. Journal of Accountancy (November): 392.

Rusk, S. G. 1923. The Wisconsin Income Tax Law, Interpretation, Rulings and Court Decisions. Journal of Accountancy (December): 475.

Rusk, S. G. 1924. Income-tax department. Journal of Accountancy (January): 44-50; (February): 114-124; (March): 216-223; (April): 284-297; (June): 464-465; (July): 50-51; (August): 134-135; (September): 211-218; (October): 288-298.

Rusk, S. G. 1924. 1924 Manual Income - Tax Procedure for 1923 Returns. Journal of Accountancy (April): 312.

Rusk, S. G. 1924. Summary of recent rulings. Journal of Accountancy (November): 373-378.

Rusk, S. G. 1925. Complete Practical Income Tax. Journal of Accountancy (November): 387-388.

Rusk, S. G. 1925. Income Tax and Super Tax, Law and Cases. Journal of Accountancy (September): 232-233.

Rusk, S. G. 1925. Income-tax department. Journal of Accountancy (January): 45-50; (April): 327-335.

Rusk, S. G. 1925. Treasury rulings. Journal of Accountancy (February): 140-143; (March): 205-216; (May): 404-408; (June): 488-497; (July): 45-53; (August): 119-130; (September): 202-213; (October): 295-300; (November): 364-370; (December): 448-453.

Rusk, S. G. and A. M. Palmer. 1920. Income-tax department. Journal of Accountancy (November): 365-380.

Rusk, S. G. and A. W. Mellon. 1923. Income-tax department. Journal of Accountancy (November): 355-370.

Rusk, S. G. and C. Coolidge. 1924. Income-tax department. Journal of Accountancy (December): 446-450.

Rusk, S. G. and W. L. Frierson. 1920. Income-tax department. Journal of Accountancy (October): 287-307.

Rusk, S. G. and W. L. Frierson. 1920. Income-tax department: Treasury rulings. Journal of Accountancy (December): 443-455.

Ryan, T. P. 1907. The accountant in world affairs. Journal of Accountancy (December): 107-113.

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.

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

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.

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.

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.

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.

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

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).

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., 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.

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

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.

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).

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.

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.

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. 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.

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, 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.

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.

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.

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.

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.

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, 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.

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. 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.

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.

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. 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. 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.

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

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

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.

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

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. and J. Pastor. 2012. Corporate governance best practices: 10 years after SOX. Journal of Accountancy (July): 24-26.

Ulman, S. A. 1906. New York C.P.A. problem. Journal of Accountancy (April): 545-546.

Ulman, S. A. 1908. Uniform municipal accounting. Journal of Accountancy (August): 269-275.

Ullrich, W. A. 1924. Some problems in the installation of accounting systems. Journal of Accountancy (March): 193-201.

Union, C. R. 1920. Uniform accounting in the textile industry. Journal of Accountancy (February): 104-112.

Valdivia, V. 2007. Getting a handle on loan fees. 2007. Journal of Accountancy (August): 48-52.

Van Oss, A. V. 1921. Computation of commissions and federal taxes where commissions are based upon profits after deducting taxes. Journal of Accountancy (January): 1-20.

VanCleve, C. M. 1913. The language of accounting. Journal of Accountancy (December): 424-431.

Varay, H. 1925. Accountants and the law. Journal of Accountancy (August): 154.

Vercio, A. and B. Shoemaker. 2007. ABCs of batch processing: Assign the batch cost to the product that required the batch activity? Maybe not! Journal of Accountancy (August): 40-45.

Viator, R. E. and D. Dalton. 2011. Eight ways to expand your mentoring network. Journal of Accountancy (October): 44-47.

Vieh, W. F. 1925. Why the budget? Journal of Accountancy (September): 173-179.

Vierling, F. 1912. Accounting between life tenants and remaindermen. Journal of Accountancy (January): 1-20.

Vierling, F. 1912. Accounting between life tenants and remaindermen. Journal of Accountancy (February): 81-98.

Vierling, F. 1912. Accounting between life tenants and remaindermen. Journal of Accountancy (March): 194-206.

Vierling, F. 1912. Accounting between life tenants and remaindermen. Journal of Accountancy (April): 279-286.

Vierling, F. 1923. Rule against perpetuities applied to trusts. Journal of Accountancy (September): 180-185.

Vierling, F. 1924. The interest question. Journal of Accountancy (January): 11-27.

Vigilante, B. 2005. Women at full throttle. Journal of Accountancy (October): 76-77.

Vincent, W. W. 1921. Reconstruction of railroad property. Journal of Accountancy (May): 343-348.

Vitberg, A. 2010. Developing your personal brand equity. Journal of Accountancy (July): 42-46.

Vollmer, S. 2013. How to do business abroad. Journal of Accountancy (February): 40-44.

Vollmer, S. 2013. How to do business in India. Journal of Accountancy (March): 26-28, 30-31.

Vollum, C. N. 1906. A new conception of accountancy. Journal of Accountancy (April): 475-478.

Vollum, C. N. 1907. Shall we organize a National Association of Certified Public Accountants? Journal of Accountancy (December): 100-106.

Vollum, C. N. 1909. The C.P.A. examining boards. Journal of Accountancy (January): 200-204.

Vollum, C. N., J. S. M. Goodloe, H. T. Westermann, E. W. Sells, et al. 1908. Proceedings. The American Association of Public Accountants, twenty-first annual meeting. Journal of Accountancy (December): 140-184.

Vorhies, J. B. 2005. The new importance of materiality. Journal of Accountancy (May): 53-59.

Vorhies, J. B. 2006. Account reconciliation: An underappreciated control. Journal of Accountancy (September): 59-62.

Voynich, S. 2007. Barriers to mobility: A crisis for many CPAs. Journal of Accountancy (April): 46-48.

W, K. L. 1924. Examination in commercial law. Journal of Accountancy (May): 384-394.

Wade, E. B. 1917. Accounting features of public utility valuations. Journal of Accountancy (September): 193-200.

Wade, F. J. 1924. Modern accountancy. Journal of Accountancy (December): 419-421.

Wagner, A. F. 1920. Greenhouse accounting. Journal of Accountancy (February): 98-103.

Wagner, A. F. 1922. Cost systems and operating statistics. Journal of Accountancy (September): 198-202.

Walker, D. M. 2005. Seven voices from the profession. Journal of Accountancy (October): 26-27.

Walker, D. M. 2006. Enhancing public confidence: The GAO's peer review experience. Journal of Accountancy (July): 56-59.

Walker, D. M. 2012. The CPA's role in restoring fiscal sanity. Journal of Accountancy (June): 100-102, 104.

Walker, R. G. 1923. The municipal balance-sheet. Journal of Accountancy (March): 186-201.

Wallach, L. 2008. Abusive insurance and retirement plans. Journal of Accountancy (September): 34-37.

Wallis, R. N. 1907. Accounting of depreciation by electric railways. Journal of Accountancy (May): 10-15.

Walton, S. 1907. Higher education for public accountants. Journal of Accountancy (December): 128-132.

Walton, S. 1908. Sinking funds and reserve accounts. Journal of Accountancy (October): 394-399.

Walton, S. 1909. Earnings and income. Journal of Accountancy (April): 452-469.

Walton, S. 1909. Relation of the commercial lawyer to the certified public accountant. Journal of Accountancy (January): 205-213.

Walton, S. 1910. Accounting terminology. Journal of Accountancy (February): 275-278.

Walton, S. 1914. Comparative percentages on wrong basis. Journal of Accountancy (September): 225-230.

Walton, S. 1914. Colorado examination. Journal of Accountancy (August): 134-135.

Walton, S. 1914. Partnership liquidation. Journal of Accountancy (September): 220-223.

Walton, S. 1914. Percentage of profits as salary to a partner. Journal of Accountancy (September): 225.

Walton, S. 1914. Sale of depreciated assets. Journal of Accountancy (October): 316-332.

Walton, S. 1914. Sinking funds again. Journal of Accountancy (September): 231-232.

Walton, S. 1914. State Board of Accountancy of Colorado. Journal of Accountancy (August): 135-139.

Walton, S. 1914. Students' department: Advantages of double-entry, Rules for journalizing, Debit and credit, Relation of the proprietor to the business, Every double-entry a journal entry, Journal nature of cash book, Journalizing all entries, Double-entry books, Problem/solution. Journal of Accountancy (April): 309-321.

Walton, S. 1914. Students' department: Case/reply, Some common misconceptions, Imprest system, Partners' drawings, Interest on partners' capital, Problems/solutions. Journal of Accountancy (July): 64-79.

Walton, S. 1914. Students' department: C.P.A. examinations. Journal of Accountancy (June): 459-473.

Walton, S. 1914. Students' department: Compound interest, Treatment of errors in old books out of balance. Journal of Accountancy (November): 380-392.

Walton, S. 1914. Students' department: Deferred debits and credits, Differences in nature of deferred items, Treatment in the books, Inventories, Purchases, Principal and income/comments on the answer, Adjusting the monthly statements. Journal of Accountancy (May): 384-395.

Walton, S. 1914. Students' department: The origin of credit, The first account book; the day book, Single entry and ledger systems, The cashbook, Single entry in actual use, Determining profit or loss, Statement of condition; proprietor's account, Uncertainty of single entry; comparative balance sheets. Journal of Accountancy (March): 223-233.

Walton, S. 1914. Students' department: True education, Advantages of an accounting education, Accounting problems, Analysis and imagination, Problem/solution. Journal of Accountancy (January): 71-79.

Walton, S. 1914. Students' department: When confusion arises, Giving correct names, Matter of unrealized profits. Journal of Accountancy (February): 157-163.

Walton, S. and C. M. L. 1915. Bank accounts on the ledger. Journal of Accountancy (November): 394-396.

Walton, S. 1915. C. P. A. examinations. Journal of Accountancy (March): 230-242.

Walton, S. 1915. A question as to duty of a receiver. Journal of Accountancy (April): 317-319.

Walton, S. 1915. Discount on capital stock. Journal of Accountancy (November): 392-394.

Walton, S. 1915. Effective business letters. Journal of Accountancy (August): 157-159.

Walton, S. 1915. Red-tape versus common sense. Journal of Accountancy (June): 474-478.

Walton, S. 1915. Students department: Cash discount as a penalty. Journal of Accountancy (May): 387-390.

Walton, S. 1915. Students department: Cost of breakage and leakage. Journal of Accountancy (February): 149-152.

Walton, S. 1915. Students department: Partnership liquidation. Journal of Accountancy (February): 146-148.

Walton, S. 1915. Students department: Words often used incorrectly. Journal of Accountancy (November): 385-386. (Invoice, inventory, customers, imprest system, real estate, same, voucher, and state of affairs).

Walton, S. 1916. A national accounting standard. Journal of Accountancy (June): 464-466.

Walton, S. 1916. Accounting education. Journal of Accountancy (April): 292-294.

Walton, S. 1916. Bills of lading, problem-commissions and federal tax, and bond discount in consolidated balance sheet. Journal of Accountancy (August): 147-159.

Walton, S. 1916. Corporation accounting. Journal of Accountancy (January): 66-68.

Walton, S. 1916. Discount on long time notes. Journal of Accountancy (January): 68-69.

Walton, S. 1916. Farm loans, federal land banks. Journal of Accountancy (September): 222-228.

Walton, S. 1916. Interest and interest tables, sinking funds, valuing a leasehold, annuities, partial payments, bond tables, turnover, and necessity for national standard. Journal of Accountancy (October): 313-325.

Walton, S. 1916. Long and short sales, inter-branch accounts. Journal of Accountancy (June): 466-475.

Walton, S. 1916. Municipal ownership of public utilities. Journal of Accountancy (February): 146-149.

Walton, S. 1916. Partnership adjustments. Journal of Accountancy (February): 152-153.

Walton, S. 1916. Profit due to increase in weight of merchandise, partnership adjustments, loose leaf books, and receiver's accounts. Journal of Accountancy (January): 69-77.

Walton, S. 1916. Realization and liquidation statement. Journal of Accountancy (January): 79-80.

Walton, S. 1916. Students' department. Journal of Accountancy (November): 394-406.

Walton, S. 1916. Trade acceptances, rediscounting by banks, bank acceptances, unrealized profits, dividends on treasury stock, interest as construction cost. Journal of Accountancy (July): 58-69.

Walton, S. 1916. Unissued capital stock. Journal of Accountancy (September): 233.

Walton, S. 1917. Cultivating the analytical faculty. Journal of Accountancy (August): 146-148.

Walton, S. 1917. Practical application of theoretical knowledge. Journal of Accountancy (October): 276-282.

Walton, S. 1917. Students' department. Journal of Accountancy (January): 64-76.

Walton, S. 1917. Students' department. Journal of Accountancy (March): 190-209.

Walton, S. 1917. Students' department. Journal of Accountancy (November): 403-410.

Walton, S. 1917. Students' department. Journal of Accountancy (December): 464-481.

Walton, S. 1917. The institute examination. Journal of Accountancy (September): 227-237.

Walton, S. 1917. "Theory and practice". Journal of Accountancy (August): 148-151.

Walton, S. 1917. Unissued stock and treasury stock. Journal of Accountancy (June): 455-459.

Walton, S. 1918. Consolidated statements. Journal of Accountancy (March): 225-237.

Walton, S. 1918. Surplus adjustment, and legal fees during and after construction. Journal of Accountancy (December): 460-472.

Walton, S. 1918. Vouchers: Distribution of expenses. Journal of Accountancy (November): 395-396.

Walton, S. 1918. What is goodwill worth?, wrong posting of a correct entry. Journal of Accountancy (November): 384-390.

Walton, S. 1919. Accounting theory and practice: Part I. Journal of Accountancy (February): 141-154.

Walton, S. 1919. Accounting theory and practice: Part II. Journal of Accountancy (March): 227-237.

Walton, S. 1919. Accounting theory and practice, Actuarial questions (optional), Reserve for taxes. Journal of Accountancy (April): 305-317.

Walton, S. 1919. American Institute examination. Journal of Accountancy (July): 55-68.

Walton, S. 1919. American institute examination: Theory and practice examination, part II. Journal of Accountancy (August): 143-154.

Walton, S. 1919. Anticipating profits, Club initiation fees. Journal of Accountancy (March): 237-239.

Walton, S. 1919. Auditing, Increase in stumpage value, Book entries affecting contracts. Journal of Accountancy (January): 68-80.

Walton, S. 1919. Goodwill - Or speculation, Relation of trade-marks to goodwill, Patents, Sinking funds or serial bond plan, Table of accumulation of sinking fund. Journal of Accountancy (May): 379-390.

Walton, S. 1919. Increasing capital stock out of surplus, Dividing partnership profits. Journal of Accountancy (February): 154-157.

Walton, S. 1919. Institute examination auditing, Treasury stock and surplus. Journal of Accountancy (September): 226-236.

Walton, S. 1919. Interest on unpaid cumulative dividends, Deceptive averaging again, No-par-value stock and convertible notes. Journal of Accountancy (September): 236-239.

Walton, S. 1919. Notes in a balance-sheet, When is a profit made? Journal of Accountancy (August): 154-156.

Walton, S. 1919. Omission from inventory, Premium on convertible notes. Journal of Accountancy (June): 475-477.

Walton, S. 1919. Profits and dividends, Amortizing serial bonds, Life Insurance Policy as an asset, Errors in posting and in trial balance, Stock dividend - Or bonus. Journal of Accountancy (December): 461-473.

Walton, S. 1919. Profit percentage basis. Journal of Accountancy (May): 393-394.

Walton, S. 1919. Students' department. Journal of Accountancy (November): 385-399.

Walton, S. 1919. Treasury stock, Transactions between partner and firm, Stock not fully paid, Interest as an element of cost, Future value of real estate, Depreciation reserve in sale of factory. Journal of Accountancy (October): 305-314.

Walton, S. 1920. American Institute examination. November, 1919. Journal of Accountancy (January): 67-78.

Walton, S. 1920. American Institute examination, November, 1919. Journal of Accountancy (February): 145-156.

Walton, S. 1920. Charge and discharge, Capital stock temporarily in Abeyance, Writing up land value, Padding invested capital, Commission on sale of capital stock, Fire losses, Controlling account for freight on delivered goods, Profit on returned purchases, Cash discount on capital purchases, Valuations by appraisal company, Present worth of an annuity, Treasury stock - Dividends on no-par stock, Pro-rating rent. Journal of Accountancy (April): 306-318.

Walton, S. 1920. Inventory at cost or market, Stock record at branches, Capitalization of goodwill, Averaging cost. Journal of Accountancy (February): 156-159.

Walton, S. 1920. American Institute examination, May, 1920. Journal of Accountancy (July): 69-80.

Walton, S. 1920. American Institute Examination, May, 1920. Journal of Accountancy (August): 145-160.

Walton, S. 1920. Institute examinations, November, 1919. Journal of Accountancy (March): 223-236.

Walton, S. 1920. Lawyer vs. accountant in partnership liquidation, Discounts on capital expenditures. Journal of Accountancy (May): 386-399.

Walton, S. 1920. Utility of percentages, Interdependent variables, Amortizing discount on installment contracts. Journal of Accountancy (June): 463-478.

Walton, S. and A. A. W. 1915. Foolish problems. Journal of Accountancy (November): 391-392.

Walton, S. and A. Flume. 1915. Cash discount and prepaid freight. Journal of Accountancy (December): 468.

Walton, S. and A. M. Drury. 1915. Salary payable by the month. Journal of Accountancy (June): 479-480.

Walton, S. and A. Reinfeld. 1915. Accounts receivable discounted. Journal of Accountancy (December): 469-470.

Walton, S. and B. R. 1915. A practical problem. Journal of Accountancy (December): 465-468.

Walton, S. and C. D. Marshall. 1916. Problem, corporation accounting. Journal of Accountancy (April): 299-304.

Walton, S. and C. H. Rievers. 1915. Inventorying goods received from underlying companies. Journal of Accountancy (December): 470-472.

Walton, S. and C. Jacobs. 1915. Student department: Cash discount. Journal of Accountancy (May): 385-387.

Walton, S. and C. M. Van Cleve. 1914. Students' department/comment to letter. Journal of Accountancy (June): 457-458.

Walton, S. and E. G. Alfredson. 1915. Real estate subdivisions. Journal of Accountancy (April): 320-324.

Walton, S. and E. J. Meunier. 1916. Sinking funds, sinking funds and depreciation, stock with no face value, and test by double entry. Journal of Accountancy (February): 149-155.

Walton, S. and E. Porter. 1916. Stock with no par value. Journal of Accountancy (June): 475-476.

Walton, S. and F. C. Adam. 1914. Percentages. Journal of Accountancy (September): 223-225.

Walton, S. and F. R. Wheeler. 1916. Insurance policy as an asset. Journal of Accountancy (April): 297-299.

Walton, S. and G. A. G. 1915. Foreign shipments. Journal of Accountancy (June): 483-486.

Walton, S. and G. A. G. Students' department. Journal of Accountancy (December): 477-488.

Walton, S. and G. H. K. 1916. Inventory at cost or market. Journal of Accountancy (April): 304-306.

Walton, S. and H. A. Finney. 1918. Consolidated statements II. Journal of Accountancy (April): 303-320.

Walton, S. and H. A. Finney. 1918. Students' department: Consolidated statements III. Journal of Accountancy (May): 384-399.

Walton, S. and H. A. Finney. 1918. Students' department: Consolidated statements IV. Journal of Accountancy (June): 460-476.

Walton, S. and H. A. Finney. 1918. Students' department: Institute examination, November, 1917. Journal of Accountancy (January): 64-78.

Walton, S. and H. A. Finney. 1918. Students' department: Institution examination, November, 1917. Accounting theory and practice - Part II. Journal of Accountancy (February): 140-154.

Walton, S. and H. A. Finney. 1918. Students department: Partnership liquidation, donated real estate, opening partnership books, and tire guarantee. Journal of Accountancy (July): 60-72.

Walton, S. and H. M. C. 1915. Moving machinery as deferred charge. Journal of Accountancy (June): 480-481.

Walton, S. and H. N. Onion. 1915. Treasury stock sold at a premium. Journal of Accountancy (June): 481-482.

Walton, S. and Inquirer. 1915. Suspected defalcation - Duty of auditor. Journal of Accountancy (April): 319-320.

Walton, S. and J. W. Crosby. 1915. Fixed assets at cost or market. Journal of Accountancy (June): 482-483.

Walton, S. and L. H. Charland. 1915. Problem. Olivedale Land Improvement Company. Journal of Accountancy (May): 395-397.

Walton, S. and M. H. Rose. 1916. Capital stock with no par value. Journal of Accountancy (April): 294-297.

Walton, S. and R. C. Morrow. 1915. Premium or discount on bonds in sinking fund. Journal of Accountancy (May): 390-392.

Walton, S. and R. S. Curtis. 1915. Cash discount on returned goods. Journal of Accountancy (April): 317.

Walton, S. and T. L. Mcleod. 1915. Joint builder venture. Journal of Accountancy (December): 460-465.

Walton, S. and W. R. Reid. 1916. Averaging cost of material. Journal of Accountancy (March): 234-235.

Walton, S., B. L. Jennings, B. Segal and G. J. W. Students department: Cheques and drafts, developing real estate, organization expense, treasury stock, partnership settlements, discount on stock, and illegitimate C. P. A. questions. Journal of Accountancy (September): 230-241. (Illegitimate question on C.P.A. exam: Explain what is meant by memoriter accounts. Anonymous reply. 1915. Memoriter accounts. Journal of Accountancy (October): 322-323. The term is mentioned in Hatfield's Modern Accounting as a German term used for "the inclusion of unrealizable assets at a nominal value of one mark".).

Walton, S., C. H. Leckie and G. U. Stiff. 1915. Records destroyed by fire. Journal of Accountancy (June): 478-479.

Walton, S, E. H. Monaghan and J. E. Fitch. 1915. Treasury stock. Journal of Accountancy (May): 392-394.

Walton, S., et al. 1918. Carrying stock in other companies, express charges, bonus stock, increase in market price of fixed assets, making good previous losses of capital, interest on deferred purchase price. Journal of Accountancy (November): 388-395.

Walton, S., et al. 1918. Students' department: Institute examination, Accounting theory and practice May, 1918, delinquent stock subscriptions, discount on treasury stock, allocating general expense to departments, problem of unsatisfactory results, and sales of raw material. Journal of Accountancy (September): 222-237.

Walton, S., G. C. Hill, H. B. L., J. L. W. and S. C. B. 1916. Lost cheques, settlement with creditors, safety razor problem, sinking funds, stock sold at a discount, overdrafts of officers, and redeeming stock. Journal of Accountancy (March): 231-238.

Walton, S., H. A. Finney, et al. 1918. Students' department: Institute examination, Accounting theory and practice May 1918, outside investments, interest on investments, and valuation of assets bought with treasury stock. Journal of Accountancy (October): 306-320.

Walton, S., H. A. Finney, et al. 1918. Students' department: Institution examination, Auditing May 1918, bond discount, depreciation on circulating containers, discount on bonds redeemed with stock, selling one company to another, increased value of fixed assets, partnership insurance, private ledger, and stock dividends. Journal of Accountancy (August): 143-156.

Walton, S., H. A. Smith, and J. Doe. 1917. The institute examination II. Journal of Accountancy (October): 307-322.

Walton, S., J. O. Williamson, W. W. McClellan, G. T. Watts. 1914. Student's department: Averages again. The last word on capital as a liability. Journal of Accountancy (December): 471-479.

Walton, S., P. A. G., V. E. J. and E. Force. 1915. Students department: Items affecting different periods, installment notes, and interest as manufacturing cost. Journal of Accountancy (November): 387-391.

Walton, S., R. H. Montgomery, C. H. R., J. B. Abbot, et al. 1917. Students' department. Journal of Accountancy (February): 145-156.

Walton, S., R. S. Curtis, J. W. Cassin and F. O. Beerman. 1915. Students department: Negotiable paper and other topics. Journal of Accountancy (July): 58-70.

Walton, S., S. Komorski, et al. 1917. Students' department. Journal of Accountancy (April): 306-318.

Walton, S., T. G. Flynn and F. J. H. 1915. Notes receivable. Journal of Accountancy (April): 313-316.

Walton, S., W. C. Lam, R. B. Jenkins and W. W. Thompson. 1915. Students department: Installment sales, securing a creditor, trade discount, obsolescence as cause of depreciation, and capitalizing extraordinary expenses. Journal of Accountancy (August): 143-154.

Warring, J. D. 2055. Turn unneeded policies into cash. Journal of Accountancy (September): 39-45.

Warshow, H. T. 1925. Taxation of no-par stock. Journal of Accountancy (January): 19-23.

Warwick, W. W. 1907. Jurisdiction of the accounting officers of the treasury. Journal of Accountancy (April): 462-468.

Waters, C. C. 1917. Public accountants and industrial preparedness. Journal of Accountancy (June): 445-449.

Watkins, K. J. 2005. Will they throw eggs? How to speak with professionalism and pizzazz. Journal of Accountancy (April): 57-61.

Watson, R. S. II. 2009. Harvesting tax benefits of green building incentives. Journal of Accountancy (August): 44-48.

Weathers, P. S. and J. E. Havens. 2007. Home free. Journal of Accountancy (January): 40-42. (Related to capital gains on home sales).

Webber, T. and B. Weins. 2009. Put your business on the map with Google maps. Journal of Accountancy (June): 44-48.

Webster, G. R. 1913. Methods of writing off discount on bonds. Journal of Accountancy (September): 169-174.

Webster, G. R. 1919. Consolidated accounts. Journal of Accountancy (October): 258-272.

Webster, N. E. Jr. 1907. Association of government accountants. Journal of Accountancy (April): 491-492.

Webster, N. E. Jr. 1908. Prerequisites for accountancy practice. Journal of Accountancy (September): 338-339.

Weinstein, G. P. and N. A. Yacobozzi. 2010. New GAAP for multiple deliverables. Journal of Accountancy (June): 30-35.

Weisel, J. A. 2005. Add even more muscle to "what-if" analyses. Journal of Accountancy (March): 76-79.

Weisel, J. A. 2006. Dial a forecast. Journal of Accountancy (December): 75-78.

Weisel, J. A. 2009. Forecasting with Excel. Journal of Accountancy (February): 62-68.

Weisel, J. A. 2012. Simplify your future with rolling charts: Expand your Excel skills with this step-by-step guide. Journal of Accountancy (July): 36-41.

Weiss, W. F. 1907. Principal and income and some court decisions thereon of interest to the accountancy profession. Journal of Accountancy (July): 167-184.

Weiss, W. F. 1907. Principal and income with some court decisions thereon of interest to the accountancy profession. Journal of Accountancy (August): 247-260.

Weiss, W. F. 1907. Principal and income with some court decisions thereon of interest to the accountancy profession. Part III. Journal of Accountancy (September): 350-362.

Weiss, W. F. 1914. Students' department: Principle and income. Journal of Accountancy (May): 395-398.

Weiss, W. F. 1915. Return of annual net income by corporations. Journal of Accountancy (April): 260-267.

Weiss, W. F. 1916. Dividends and the new income tax law. Journal of Accountancy (November): 343-352.

Welch, J. K., L. S. Mahoney and D. R. Brickner. 2005. Double-teaming in Excel. Journal of Accountancy (November): 83-85.

Weld, L. D. H. 1906. Methods of reasoning in economics/response. Journal of Accountancy (December): 154-157.

Wellington, C. O. 1923. Cost accounting procedure. Journal of Accountancy (June): 471-473.

Wells, J. T. 2005. Dumb and dumber. Journal of Accountancy (May): 93-96. (Follows the Worlds' dumbest fraudsters that appeared in the JOA May 2003). Journal of Accountancy (May): 93-96.

Wells, J. T. 2005. When you suspect fraud. Journal of Accountancy (June): 82-84.

Wells, J. T. 2006. When the boss trumps internal controls. Journal of Accountancy (February): 55-57.

Wells, J. T. and G. McFadden. 2011. Tax-exempt hospitals and new reporting requirements. Journal of Accountancy (November): 54-57.

Wells, J. T. and J. D. Gill. 2007. Assessing fraud risk. Journal of Accountancy (October): 63-65.

Wells, J. T. and P. Bonner. 2010. Sex-change surgery deductible medical expense. Journal of Accountancy (May): 70-72.

Weltman, B. and M. Hayes. 2005. Feng Shui for beginners. Journal of Accountancy (December): 36-39.

West, W. H. 1918. Accounting for cantonment construction. Journal of Accountancy (November): 321-326.

Whicomb, W. D. 1915. Will we co-operate or must we incorporate? Journal of Accountancy (October): 276-282. ("Our profession must appear at times, and to an occasional layman, to be in a condition approaching civil war. Why? Because some of us are failing, in part, in our three-fold duty to the business world, to our co-workers and to ourselves. We are not all professing our profession all the time." ... "Among the menaces which must be warded off through co-operation, competitive bidding perhaps holds the place of honor, heading the list, closely followed by competitive butting, counterfeiting, advertising and lack of moral responsibility. These are merely the leaders.").

White, L. H. 1919. Duties of a factory cost accountant. Journal of Accountancy (September): 190-196.

Whiting, G. 1920. Payroll audit - The duties of the auditor. Journal of Accountancy (April): 260-265.

Whitmore, J. 1906. Factory accounting as applied to machine shops I. Journal of Accountancy (August): 248-258.

Whitmore, J. 1906. Factory accounting as applied to machine shops II. Journal of Accountancy (September): 345-357.

Whitmore, J. 1906. Factory accounting as applied to machine shops III. Journal of Accountancy (October): 430-441.

Whitmore, J. 1906. Factory accounting as applied to machine shops IV. Journal of Accountancy (November): 20-31.

Whitmore, J. 1906. Factory accounting as applied to machine shops V. Journal of Accountancy (December): 106-114.

Whitmore, J. 1907. Factory accounting as applied to machine shops VI. Journal of Accountancy (January): 211-218.

Whitmore, J. 1907. Some details of machine shop cost accounts. Journal of Accountancy (February): 294-296.

Whitmore, J. 1908. Shoe factory cost accounts. Journal of Accountancy (May): 12-25. (Discussion of variances related to the price and quality of leather).

Whittington, R., L. Graham, G. Fischbach and J. Ahern. 2006. Advancing the audit documentation standard. Journal of Accountancy (June): 64-68.

Wiegand, W. B. 1923. Valuation of goodwill. Journal of Accountancy (September): 231-232.

Wiggin, A. H., C. H. Sabin, L. G. Kaufman and P. S. duPont, et al. 1924. Income-tax department. Journal of Accountancy (May): 373-383.

Wildman, J. R. 1909. Cost accounts. Journal of Accountancy (October): 466-467.

Wildman, J. R. 1911. Cost accounting: Part VI, Chapter XIV. Wage Systems. Journal of Accountancy (April): 422-438.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (January): 58-65.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (February): 144-151.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (March): 224-235.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (April): 295-304.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (June): 436-444.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (July): 58-63.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (August): 133-143.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (September): 226-234.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (October): 327-333.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (November): 407-416.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (December): 494-500.

Wildman, J. R. 1913. Department of practical accounting. Problem 13. Journal of Accountancy (January): 65-71.

Wildman, J. R. 1913. Department of practical accounting. Problem 15. Journal of Accountancy (March): 189-197.

Wildman, J. R. 1913. Department of practical accounting. Problem 16. Journal of Accountancy (April): 264-272.

Wildman, J. R. 1913. Department of practical accounting. Problem 17. Journal of Accountancy (May): 357-364.

Wildman, J. R. 1913. Department of practical accounting. Problem 18. Journal of Accountancy (June): 449-458.

Wildman, J. R. 1913. Department of practical accounting. Problem 20. Journal of Accountancy (August): 124-131.

Wildman, J. R. 1913. Department of practical accounting. Problem 21. Journal of Accountancy (September): 234-244.

Wildman, J. R. 1913. Department of practical accounting. Problem 22. Journal of Accountancy (October): 319-326.

Wildman, J. 1913. Department of practical accounting. Problem 23. Journal of Accountancy (November): 375-383.

Wildman, J. R. 1913. Department of practical accounting. Problem 24. Journal of Accountancy (December): 461-467.

Wildman, J. R. 1913. Interest on owned capital. Journal of Accountancy (June): 428-431.

Wildman, J. R. 1919. Elements of business. Journal of Accountancy (May): 397-398.

Wildman, J. R. 1919. Library catalogue, American Institute of Accounting. Journal of Accountancy (July): 69-70.

Wildman, J. R. 1919. New modern illustrative bookkeeping. Journal of Accountancy (May): 397.

Wildman, J. R. 1919. Office administration. Journal of Accountancy (June): 478.

Wildman, J. R. 1920. Bonds and the bond market. Journal of Accountancy (December): 465-476.

Wildman, J. R. 1920. Certified financial statements as a basis for credit. Journal of Accountancy (September): 161-168.

Wildman, J. R. 1920. Cost and wage rate book. Journal of Accountancy (December): 476-477.

Wildman, J. R. 1920. Supervising the work of the accounting staff. Journal of Accountancy (October): 245-251.

Wildman, J. R. 1921. Accountants' Index. Journal of Accountancy (July): 73-74. (Wildman provides a review of this bibliography of accounting literature to December 1920 published by the American Institute of Accountants, by L. S. Miltimore).

Wildman, J. R. 1922. Training young accountants. Journal of Accountancy (June): 431-437.

Wildman, J. R. 1923. Sinking-fund method for amortizing franchises. Journal of Accountancy (January): 16-21.

Wilkinson, F. L. 1922. Accounting for electric-light and power industries. Journal of Accountancy (March): 167-177.

Wilkinson, G. 1907. How to begin an audit. Journal of Accountancy (March): 376-385.

Wilkinson, G. 1908. The advantages of organization to the accountant. Journal of Accountancy (May): 45-56.

Wilkinson, G. 1910. The accounting profession in the United States. Journal of Accountancy (September): 339-347.

Williams, C. B. 1921. Treatment of costs during periods of varying volumes of production. Journal of Accountancy (November): 333.

Williams, C. B. 1921. Treatment of overhead when production is below normal. Journal of Accountancy (May): 336-342.

Williams, C. B. 1922. Cost control and accounting for textile mills. Journal of Accountancy (June): 471-472.

Williams, C. B. 1923. Production engineering and cost keeping. Journal of Accountancy (January): 68-69.

Williams, D. Z. and S. Matzke. 2012. The Accounting Doctoral Scholars program: A status report. Journal of Accountancy (October): 46-48.

Williams, F. M. 1918. Bulletin No. 10, Harvard Bureau of Business Research. Journal of Accountancy (July): 73-77.

Williams, H. D. 1912. Trust company audits and examinations. Journal of Accountancy (September): 211-216.

Williams, H. D. 1912. Trust company audits and examinations (continued). Journal of Accountancy (October): 304-309.

Williams, H. D. 1912. Trust company audits and examinations. Journal of Accountancy (November): 389-400.

Williams, H. D. 1912. Trust company audits and examinations. Journal of Accountancy (December): 446-465.

Williams, T. A. 1924. Expertness and modesty. Journal of Accountancy (September): 227-228.

Williams, V. T. 2013. What are the risks? Journal of Accountancy (March): 40-43.

Williamson, J. 2007. A united profession, takin' care of business. Journal of Accountancy (February): 33-36.

Willis, H. P. 1909. Some recent changes in government accounting. Journal of Accountancy (April): 429-455.

Willis, M. 2005. XBRL and data standardization: Transforming the way CPAs work. Journal of Accountancy (March): 80-81.

Wilmot, H. W. 1906. Municipal accounting reform. As illustrated in the city of Minneapolis. Journal of Accountancy (June): 97-108.

Wilson, G. 1914. Returnable package in accounts. Journal of Accountancy (September): 233-235.

Wilson, G. 1915. Accounting for cement packages. Journal of Accountancy (March): 198-205.

Wilson, G. 1917. The fourth factor in cost accounting. Journal of Accountancy (May): 321-325. (Spoilage).

Witmer, P. R. and C. L. Kelley. 2005. Sell it or rent it? Journal of Accountancy (June): 86-88. (Spreadsheet application).

Wolfe, L. J. 1925. Use and occupancy insurance: Its relation to the accounting profession. Journal of Accountancy (April): 281-292.

Wolverton, R. A. 2012. What CPAs need to know about organized crime. Journal of Accountancy (April): 38-42.

Woodbridge, W. T. 1918. Sugar accounting. Journal of Accountancy (April): 255-258.

Woodlock, T. F. 1908. Suppress the bucket shops. Journal of Accountancy (May): 8-10.

Worman, J. H. 1924. Appraised values: Their treatment from an accounting viewpoint. Journal of Accountancy (November): 384-392.

Wright, A. W. 1906. The administrative organization of the American Smelting and Refining Company. Journal of Accountancy (October): 450-453.

Wright, A. W. 1914. Theory and practice. Journal of Accountancy (June): 431-434.

Wright, J. 1917. Excess profits tax in Great Britain. Journal of Accountancy (June): 434-439.

Wright, J. 1924. Investment trusts in Great Britain. Journal of Accountancy (November): 337-344.

Wright, J. E. 1982. On buying and selling a practice. Journal of Accountancy (January).

Wright, W. C. 1908. Accounting system for law firms. Journal of Accountancy (February): 280-287.

Wright, W. R. 1920. Accounting for the agricultural machinery industry. Journal of Accountancy (June): 435-451.

Wrye, W. C. 1912. "Profit and loss - Or what?" Journal of Accountancy (November): 418-419.

Wright,W. C. 1915. Depreciation, interest and manufacturing cost. Journal of Accountancy (November): 361-364.

Wyler, R. S. 1922. Special phases of lumber accounting. Journal of Accountancy (August): 106-113.

Wyllie, B. M. 2009. The redesigned form 990. Journal of Accountancy (March): 72-78.

Young, J. 1913. New York State franchise tax on corporations. Journal of Accountancy (November): 337-349.

Young, M. R. 2008. Fair value roundtable. Journal of Accountancy (June): 60-67.

Young, M. R., P. B. W. Miller and E. H. Flegm. 2008. The role of fair value accounting in the subprime mortgage meltdown. Journal of Accountancy (May): 34-40.

Zameeruddin, R. 2006. Made in America: U.S. taxpayers can immediately take a 3% tax deduction for U.S.-based business activities. Journal of Accountancy (June): 77-80.

Zarowin, S. 2005. Tax software makes the grade. Journal of Accountancy (September): 48-59.

Zarowin, S. 2006. How not to hate your computer. Journal of Accountancy (June): 45-47.

Zarowin, S. 2006. Rate yourself in the paperless race. Journal of Accountancy (May): 50-52.

Zarowin, S. 2007. Users grade tax software. Journal of Accountancy (October): 34-43.

Zarowin, S. 2007. What's hot, cool and very useful. Journal of Accountancy (February): 60-63.

Zeff, S. A. 1987. Leaders of the accounting profession: 14 who made a difference. Journal of Accountancy (May): 46-71. (Robert H. Montgomery, George O. May, William A. Paton, Carman G. Blough, Andrew Barr, Samuel J. Broad, John L. Carey, Paul Grady, Eric L. Kohler, A. C. Littleton, Weldon Powell, Leonard Spacek, Charles E. Sprague, and William W. Werntz).

Zimmerman, R. A. and P. Eason. 2005. Tax relief, Chapter 2004. Journal of Accountancy (May): 99-103.

Zimmerman, S. 2005. Build customized bond portfolios. Journal of Accountancy (April): 38, 40-42.

Zucca, L. J. and D. W. McFall Jr. 2008. Recruiting (and retaining) the next generation accountant: One university's experience. Journal of Accountancy (April): 60-67.