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Full-Text Articles in Accounting

Uniform Cpa Examination/May 1979-November 1983 -- Business Law, Selected Questions And Unofficial Answers Indexed To Content Specification Outline, James D. Blum, Mark S. Goldstein Jan 1983

Uniform Cpa Examination/May 1979-November 1983 -- Business Law, Selected Questions And Unofficial Answers Indexed To Content Specification Outline, James D. Blum, Mark S. Goldstein

Examinations and Study

No abstract provided.


Aicpa Annual Report 1982-83; Message To Members, American Institute Of Certified Public Accountants Jan 1983

Aicpa Annual Report 1982-83; Message To Members, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Digest Of State Accountancy Laws And State Board Regulations, 1983, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy Jan 1983

Digest Of State Accountancy Laws And State Board Regulations, 1983, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy

AICPA Annual Reports

No abstract provided.


Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Statement Of Position 87-1;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1983

Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Statement Of Position 87-1;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement provides guidance on applying generally accepted accounting principles in accounting for uninsured asserted and unasserted medical malpractice claims, captive insurance companies, retrospectively rated premiums, claims-made insurance policies, and trust funds of health care providers. The statement supplements the AICPA Hospital Audit guide. In general, the accrual of the estimated cost of uninsured asserted and unasserted medical malpractice claims should be based primarily on the health provider's own experience. A health care provider insured under a claims-made policy should accrue the cost of providing tail coverage at the end of the current period. A retrospectively rated insurance policy …


Tabulation Of Cpas As Of July 31, 1983, American Institute Of Certified Public Accountants (Aicpa) Jan 1983

Tabulation Of Cpas As Of July 31, 1983, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Information For Cpa Candidates, Sixth Edition (1983), American Institute Of Certified Public Accountants. Board Of Examiners Jan 1983

Information For Cpa Candidates, Sixth Edition (1983), American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Taxation As A Professional Career, American Institute Of Certified Public Accountants (Aicpa) Jan 1983

Taxation As A Professional Career, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Tax Return And Preparation Checklists, 1982, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee Jan 1983

Tax Return And Preparation Checklists, 1982, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Notice To Practitioners: Certain Real Estate Lending Activities Of Financial Institutions, American Institute Of Certified Public Accountants. Task Force On Real Estate Lending Activities Of Financial Institutions Jan 1983

Notice To Practitioners: Certain Real Estate Lending Activities Of Financial Institutions, American Institute Of Certified Public Accountants. Task Force On Real Estate Lending Activities Of Financial Institutions

Guides, Handbooks and Manuals

No abstract provided.


Public Service Award Program For Certified Public Accountants 1983, American Institute Of Certified Public Accountants (Aicpa) Jan 1983

Public Service Award Program For Certified Public Accountants 1983, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Programs For Students And Educators: A Compendium Of Education Activities Of State Cpa Societies And Aicpa, American Institute Of Certified Public Accountants (Aicpa) Jan 1983

Programs For Students And Educators: A Compendium Of Education Activities Of State Cpa Societies And Aicpa, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Report Of The Joint Data Base Task Force, American Institute Of Certified Public Accountants;Canadian Institute Of Chartered Accountants;Institute Of Internal Auditors Jan 1983

Report Of The Joint Data Base Task Force, American Institute Of Certified Public Accountants;Canadian Institute Of Chartered Accountants;Institute Of Internal Auditors

Association Sections, Divisions, Boards, Teams

No abstract provided.


Microcomputer Applications For Small Businesses: A Talk For Practitioners, American Institute Of Certified Public Accountants. Communications Division Jan 1983

Microcomputer Applications For Small Businesses: A Talk For Practitioners, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Underreported Taxable Income : The Problem And Possible Solutions, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1983

Underreported Taxable Income : The Problem And Possible Solutions, American Institute Of Certified Public Accountants. Federal Taxation Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Proceedings Of The Small Business Tax Equity Conference, American Institute Of Certified Public Accountants (Aicpa) Jan 1983

Proceedings Of The Small Business Tax Equity Conference, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Proposed Model Public Accountancy Bill; Exposure Draft (American Institute Of Certified Public Accountants), 1983, December 12, American Institute Of Certified Public Accountants. Special Committee On Model Accountancy Bill, National Association Of State Boards Of Accountancy Jan 1983

Proposed Model Public Accountancy Bill; Exposure Draft (American Institute Of Certified Public Accountants), 1983, December 12, American Institute Of Certified Public Accountants. Special Committee On Model Accountancy Bill, National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.


Directory Of Member Firms, September 1, 1983, American Institute Of Certified Public Accountants. Division Of Cpa Firms Jan 1983

Directory Of Member Firms, September 1, 1983, American Institute Of Certified Public Accountants. Division Of Cpa Firms

Association Sections, Divisions, Boards, Teams

No abstract provided.


Administrative Manual 1983-1984., American Institute Of Certified Public Accountants. Management Advisory Services Division Jan 1983

Administrative Manual 1983-1984., American Institute Of Certified Public Accountants. Management Advisory Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


United States Of America, Appellee, V. Anthony M. Natelli And Joseph Scansaroli, Defendants-Appellants. Brief For The United States Of America, United States Court Of Appeals For The Second Circuit Jan 1983

United States Of America, Appellee, V. Anthony M. Natelli And Joseph Scansaroli, Defendants-Appellants. Brief For The United States Of America, United States Court Of Appeals For The Second Circuit

Federal Publications

No abstract provided.


Secps Manual: Organizational Document With Membership Requirements,, Standards For Peer Reviews, Administrative And Other Peer Review Procedures, Revised Edition 1983, American Institute Of Certified Public Accountants. Sec Practice Section Dec 1982

Secps Manual: Organizational Document With Membership Requirements,, Standards For Peer Reviews, Administrative And Other Peer Review Procedures, Revised Edition 1983, American Institute Of Certified Public Accountants. Sec Practice Section

Guides, Handbooks and Manuals

No abstract provided.


Cpa Client Bulletin, December 1982, American Institute Of Certified Public Accountants (Aicpa) Dec 1982

Cpa Client Bulletin, December 1982, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 6 No. 12, December 1982, American Institute Of Certified Public Accountants (Aicpa) Dec 1982

Practicing Cpa, Vol. 6 No. 12, December 1982, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Address By Philip B. Chenok Before Joint Aicpa/Nasba Conference On State Regulation Of The Profession, Philip B. Chenok Nov 1982

Address By Philip B. Chenok Before Joint Aicpa/Nasba Conference On State Regulation Of The Profession, Philip B. Chenok

Guides, Handbooks and Manuals

No abstract provided.


Practicing Cpa, Vol. 6 No. 11, November 1982, American Institute Of Certified Public Accountants (Aicpa) Nov 1982

Practicing Cpa, Vol. 6 No. 11, November 1982, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting Education Update, Number 1, November 1982, American Institute Of Certified Public Accountants. Relations With Educators Division Nov 1982

Accounting Education Update, Number 1, November 1982, American Institute Of Certified Public Accountants. Relations With Educators Division

Newsletters

No abstract provided.


Cpa Client Bulletin, November 1982, American Institute Of Certified Public Accountants (Aicpa) Nov 1982

Cpa Client Bulletin, November 1982, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Elijah Watt Sells Awards, November 1982, American Institute Of Certified Public Accountants (Aicpa) Nov 1982

Elijah Watt Sells Awards, November 1982, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Estate Planning For Owners Of Small Businesses, A Talk For Practitioners, November 1982, American Institute Of Certified Public Accountants. Public Relations Division Nov 1982

Estate Planning For Owners Of Small Businesses, A Talk For Practitioners, November 1982, American Institute Of Certified Public Accountants. Public Relations Division

Guides, Handbooks and Manuals

No abstract provided.


A Mathematical Contraction And Automated Analysis Of Internal Controls, Andrew D. Bailey Jr, Gordon Leon Duke, James Gerlach, Chen-En Ko, Rayman D. Meservy, Andrew B. Whinton Nov 1982

A Mathematical Contraction And Automated Analysis Of Internal Controls, Andrew D. Bailey Jr, Gordon Leon Duke, James Gerlach, Chen-En Ko, Rayman D. Meservy, Andrew B. Whinton

Faculty Publications

This paper presents a precedent oriented computer assisted method of designing, analyzing and evaluating systems of internal controls. The ..!..nternal Control _!iodel, TICOM III, is fundamentally a design and analysis tool useful in the context of Automated Office Information Systems (AOIS's). Traditional analysis and evaluation tools, such as flowcharting, written narratives and questionnaires, are inefficient, if not insufficient, to support the design and control analysis of these new systems. The advantages of TICOM III over traditional methods such as narrative description, questionnaires and flowcharts are: (1) the evaluation can be more rigorous and exhaustive because of the speed, accuracy and …


Uniform Cpa Examination, November 1982, Questions And Unofficial Answers, American Institute Of Certified Public Accountants. Board Of Examiners Nov 1982

Uniform Cpa Examination, November 1982, Questions And Unofficial Answers, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.