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Journal of Accountancy W-Z

A-D  |  E-G  |  H-J  |  K-N  |  O-R  |  S-V  |  W-Z

1905-1925* and 2005 - December 2022

Recent Updates by Year

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

JOA Home Page | Accounting Practice Main Page | Journal Bibliographies Main Page

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

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.

Waldron, A. 2014. Consider this before serving on a board. Journal of Accountancy (January): 20-21.

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, P. L. and J. H. Irving. 2021. Managing noise, change, and emerging risks: Rethink your enterprise risk process and apply new tools to get better at managing emerging and disruptive risks. Journal of Accountancy (November): 10-14.

Walker, P. L. and J. J. Schiro. 2018. ERM for a changing world. Journal of Accountancy (February): 12.

Walker, P. L. and T. L. Barton. 2020. Boardroom advice for handling disruptive risk. Journal of Accountancy (February): 46-50.

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. Cemetery accounts. Journal of Accountancy (August): 140-142.

Walton, S. 1914. Colorado examination. Journal of Accountancy (August): 134-135.

Walton, S. 1914. Mortgages. Journal of Accountancy (August): 142-144.

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 fund. Journal of Accountancy (August): 144-149.

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. "Recruits wanted". Journal of Accountancy (May): 389-391.

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. Partnerships. Journal of Accountancy (August): 134-145.

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 (May): 389-398.

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. "Kiting". Journal of Accountancy (June): 466-471.

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.

Wardron, A. 2014. Professional liability: Spotlight. Journal of Accountancy (May): 16-17.

Waldron, A. 2014. Risky business of serving the rich and famous. Journal of Accountancy (July): 16-17. (CPAs who provide various services to high-profile individuals are at risk of being blamed for a decline in the celebrity's net worth).

Ward, D. 2021. Look for ways to inspire. Journal of Accountancy (March): 56.

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.

Weiss, W. F. 1923. Arbitration. Journal of Accountancy (November): 327-335.

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.

Wenger, M. R., R. Elam and K. L. Williams. 2013. A tour of five XBRL tools. Journal of Accountancy (April): 48-55.

West, W. H. 1918. Accounting for cantonment construction. Journal of Accountancy (November): 321-326.

Westley, R. A. 2020. Financial planning strategies for depressed asset values. Journal of Accountancy (June): 64.

Wheeler, T. 2022. Mortgage interest credit aids first-time homebuyers. Journal of Accountancy (April): 28-30.

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, J. 2014. How to use COSO to assess IT controls. Journal of Accountancy (May): 34-36, 38.

White, L. H. 1919. Duties of a factory cost accountant. Journal of Accountancy (September): 190-196.

White, S. 2015. From CGMA Magazine: How to prevent death by PowerPoint. Journal of Accountancy (August): 20-21.

White, S. 2015. From CGMA Magazine: Learning to love constraints. Journal of Accountancy (October): 22-23.

White, S. 2015. From the CGMA Magazine: The art of building resilience. Journal of Accountancy (November): 24-25.

White, S. 2016. Intangibles drive value in the digital age. Journal of Accountancy (March): 21.

White, S. 2017. How to deliver a powerful financial presentation. Journal of Accountancy (October): 34-35.

White, S. 2017. Write a LinkedIn profile that draws in recruiters. Journal of Accountancy (February): 20-21.

White, S. and J. Hagel. 2016. From the CGMA Magazine: 5 factors to consider when designing benefit plans. Journal of Accountancy (June): 20-21.

Whitehair, A. L. 2017. Use of trust disclaimers in estate planning. Journal of Accountancy (August): 60.

Whitehead, R. H. 1920. Treasury stock. Journal of Accountancy (July): 49-53.

Whitfield, W. 1914. Ethics. Journal of Accountancy (May): 364-366.

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.

Wiesenfeld, J. 2020. Becoming a fraud fighter. Journal of Accountancy (October): 16.

Wiesenfeld, J. 2020. When business owners defraud their partners. Journal of Accountancy (June): 42-44.

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.

Wilcox, J. N. and L. J. LaSaracina. 2017. Tax compliance after M&As. Journal of Accountancy (December): 54-58.

Wilder, M. and A. McNeal. 2019. What's your fraud IQ? Journal of Accountancy (August): 50-53.

Wilder, M. and A. McNeal. 2020. What's your fraud IQ? Journal of Accountancy (February): 36-40.

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. 1912. Factory costs. Journal of Accountancy (January): 68-70.

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. Cost accounting. Journal of Accountancy (April): 318.

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.

Wiley, S. 2017. Addressing a career concern. Journal of Accountancy (February): 18.

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, J. J. 2018. Help small businesses choose the right employee retirement plans. Journal of Accountancy (February): 14-19. (Summary).

Williams, K. L. 2020. Record macros to quickly perform routine tasks; Stymie hackers with these 6 steps; Quickly bring blank cells to your attention. Journal of Accountancy (September): 78-81.

Williams, K. L. Technology Q&A. Journal of Accountancy (July): 56-59. (Creating a data-entry form is Excel; Ergonomics for the home office.

Williams, K. L. 2020. Technology Q& A: Forget smartphones, use smart Excel! Journal of Accountancy (August): 58-62.

Williams, K. L. 2020. Technology Q&A. Journal of Accountancy (June): 58-62.

Williams, K. L. 2020. Using LEFT, MID, RIGHT to dissect Excel cells. Journal of Accountancy (October): 60-61.

Williams, K. L. 2020. Using the Excel Cameral tool. Journal of Accountancy (October): 63-64.

Williams, K. L. 2021. Cleaning and joining data using Excel's Power Query. Journal of Accountancy (October): 56-58.

Williams, K. L. 2021. Microsoft Excel: Add favorites to the Ribbon; Print comments and notes in one place. Journal of Accountancy (September): 56-57.

Williams, K. L. 2021. Technology Q&A: 8 ways to calculate depreciation in Excel. Journal of Accountancy (April/May): 54-56, 58, 60.

Williams, K. L. 2021. Technology Q&A: Eliminate asterisks from data in Excel; Microsoft Office: Use Clipboard history to easily paste multiple items. Journal of Accountancy (July): 56-57.

Williams, K. L. 2022. 7 tips for using Zoom better. Journal of Accountancy (March): 34-37. (Video conferencing tool).

Williams, K. L. 2022. Add color to your Excel workbooks. Journal of Accountancy (May): 1-2.

Williams, K. L. 2022. Automate routine data entry with Excel Flash Fill. Journal of Accountancy (February): 36-37.

Williams, K. L. 2022. Automatically color-code cells in Microsoft Excel. Journal of Accountancy (December): 1-3.

Williams, K. L. 2022. Automatically create subtotals in Excel. Journal of Accountancy (December): 1-3.

Williams, K. L. 2022. Change the case of text in Excel. Journal of Accountancy (August): 1-2.

Williams, K. L. 2022. Combining formulas and text in the same cell in Excel. Journal of Accountancy (March): 38.

Williams, K. L. 2022. Create your own custom Excel functions with LAMBDA. Journal of Accountancy (May): 1-4.

Williams, K. L. 2022. Creating a drop-down list in Excel. Journal of Accountancy (March): 32-33.

Williams, K. L. 2022. Efficient ways to open Microsoft Excel. Journal of Accountancy (September): 1-5.

Williams, K. L. 2022. Extract and present information about dates in Excel. Journal of Accountancy (July): 1-4.

Williams, K. L. 2022. How to spill formulas in Excel. Journal of Accountancy (February): 38-39.

Williams, K. L. 2022. Increase time increments by minutes in Excel. Journal of Accountancy (September): 1-2.

Williams, K. L. 2022. Smart lookup in Microsoft Excel. Journal of Accountancy (September): 1-3.

Williams, K. L. 2022. Technology Q&A: What is so special about Excel? Journal of Accountancy (April): 32-36.

Williams, K. L. 2022. Transposing data in Excel. Journal of Accountancy (February): 40.

Williams, K. L. 2022. When autocorrect is a problem in Excel. Journal of Accountancy (July): 1-2.

Williams, K. L. 2022. Using 3D formulas in Excel. Journal of Accountancy (August): 1-4.

Williams, K. L. 2022. Using advanced filter in Excel. Journal of Accountancy (November): 1-8.

Williams, K. L. 2022. Using COUNTIF and COUNTIFS in Excel. Journal of Accountancy (October): 1-4.

Williams, K. L. 2022. Using SUMIFS to sum with multiple conditions. Journal of Accountancy (June): 1-3. (Excel).

Williams, K. L. and B. Patrick. 2020. Technology Q&A. Journal of Accountancy (January): 58-62.

Williams, K. L. and B. Patrick. 2020. Technology Q&A. Journal of Accountancy (February): 68-71.

Williams, K. L. and B. Patrick. 2020. Technology Q&A. Journal of Accountancy (March): 68-73.

Williams, K. L. and B. Patrick. 2021. Technology Q&A: Create your own Excel template; Microsoft 365: 3 tips for remote collaboration with OneDrive, Teams; Microsoft Outlook: Email inbox out of control? Establish rules. Journal of Accountancy (January): 50-54.

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.

Wilsey, M. and E. Hutchison. 2019. Helping clients after they are divorced. Journal of Accountancy (December): 62.

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).

Wilson, J. 2014. Managing change successfully. Overcoming resistance through strategy, communications, and patience. Journal of Accountancy (April): 38-41.

Wilson, J. 2016. 5 things leaders should never say. Journal of Accountancy (October): 30-32.  (Be patient, You're not ready, When I was coming up.., He must not be working because he isn't here..., You can change this when I'm gone).

Wilson, J. 2016. Retirement: Avoid the pitfalls and plan for the possibilities. Journal of Accountancy (March): 28-32.

Wilson, J. 2017. To my mentors and mentees: Thank you. Journal of Accountancy (June): 46-47, 50-51.

Wilson, J. 2020. How the COVID-19 crisis is leading to lasting change. Journal of Accountancy (May): 8-9, 11-12.

Wilson, S. L. 2014. Balance, teamwork part of vision for future. Journal of Accountancy (November): 62.

Witmer, P. R. and C. L. Kelley. 2005. Sell it or rent it? Journal of Accountancy (June): 86-88. (Spreadsheet application).

Witteman, J. F. 2019. Sec. 199: Prop. regs. shed light on QBI deduction. Journal of Accountancy (February): 18-22. (Qualified business income deduction).

Wolfe, A. 2019. Family leave at small firms. Journal of Accountancy (August): 12.

Wolfe, J. 2015. Professional liability spotlight: Due diligence with CPA firm subcontractors. Journal of Accountancy (June): 14-16.

Wolfe, J. and S. D. Sterna. 2020. Responding to client request for confidentiality. Journal of Accountancy (August): 16-17.

Wolfe, J. and S. Sterna. 2020. Risk alert: COVID-19 and the return to work. Journal of Accountancy (October): 18-20.

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.

Wood, C. 2014. Implementing the new tangible property regulations. Journal of Accountancy (February): 22-27.

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.

Wotapka, D. 2017. Q&A: Don't believe these Millennial myths. Journal of Accountancy (May): 38-41.

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, J. R. 2018. Leading the way to success. Journal of Accountancy (January): 16.

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.

Wymon, L., A. Alphonso and P. Bradley. 2014. Raising rainmakers. Journal of Accountancy (May): 25-29. (Nurturing business development skills in young CPAs).

Yesnowitz, J. C., C. Jones, L. Stolly and P. K. Skeehan. 2021. States' rolling conformity to the Code and CARES Act. Journal of Accountancy (February): 42.

Yoo, J. 2019. Housekeeping tips to mitigate data security risk. Journal of Accountancy (September): 18-19.

Yoo, J. 2020. Data security tips to help weather a pandemic. Journal of Accountancy (May): 6-7.

Yoo, J. 2020. Keep or toss? A guide to CPA firm record retention. Journal of Accountancy (June): 14-15.

Yoo, J. 2020. Managing risk related to consulting engagements. Journal of Accountancy (February): 14-15.

Yoo, J. 2021. Data thieves strike at any weak point. Journal of Accountancy (March): 12-13.

Young, J. 1913. New York State franchise tax on corporations. Journal of Accountancy (November): 337-349.

Young, M. 2014. CPA Canada. Journal of Accountancy (July): 48-50.

Young, M. 2017. Closed years are fair game in exam of NOL carryovers. Journal of Accountancy (June): 74-75.

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.

Young, N. 2014. How not-for-profits can reduce fraud risk. Journal of Accountancy (June): 44-46.

Yule, R. J. 2018. The TCJA and foreign real property taxes. Journal of Accountancy (December): 62-63.

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. 2006. Tax software 2007. Journal of Accountancy (October): 34-51.

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).

Zhang, J., S. Porwal and T. V. Eaton. 2020. Data preparation for CPAs: Extract, transform, and load: ETL processes unearth the fuel needed to power the analytics and visualizations that unlock business insights. Journal of Accountancy (December): 50-59. (The authors focus on an application called Alteryx that can clean, join, and organize large amounts of data through an interactive and automated workflow).

Ziemba, S. 2012. Ethics IQ quiz. Journal of Accountancy (October): 22-24.

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.

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