Table Of Content

The Ohio CPA Journal 1994 Index Vol. 53, Nos. 1-6: February to December 1994 Frank, Gary B. Department Codes AAU Accounting & Auditing Update Analyzing Segment Data: Profits and Cash Flows. A Portfolio APP Administration of a Professional Practice Method. December, p. 35. Cl The CPA in Industry Green, Brian P. Signaling Fraud by Using Analytical Procedures. April, p. 27. CT Computers & Technology FTT Federal Tax Topics Grimes, Scott E. Medicaid Eligibility Rules Changed by New Law. (PFP) August, GS Governmental Services MCS _—_ Management Consulting Services p. 35. PFP Personal Financial Planning IRS Clarifies Rules for Credit on Employer FICA Taxes on Tips. SLT State and Local Tax Issues (FTT) August, p. 32. RP Recent Publications Gurka, Geoffrey J. The (New) Itemized Deductions Limitation and the (Old) Tax Benefit Rule. (FTT) August, p. 32. Hargadon, Joseph M. Authors Hidden Implications in the Application of Accounting for Contri- Andrews, Timothy F. butions Received and Made. October, p. 31. Rx For Success: The Q Factor Benchmarking Project. (APP) Hereth, Russell H. October, p. 40. Planning Implications of the Reconciliation Act of 1993 for High Baker, Michael R. Income Individuals. (FTT) February, p. 41. Ohio's New Tax Incentives. (SLT) October, p. 46. Houston, M.A. Ohio Tax Incentives. (SLT) December, p. 53. Sales Tax and the Situs of Sale. (SLT) April, p. 47. Bieganski, Walter R. Iqbal, M. Zafar Limitations on a State's Power to Tax. (SLT) February, p. 45. Market Expansion Challenges Smaller Practice Units. (APP) April, Ohio's New Tax Incentives. (SLT) October, p. 46. p. 41. Ohio Tax Incentives. (SLT) December, p. 53. Janiak, Ann Corcoran Brady, Thomas J. Sketches: Carving Niches. October, p. 11. Anatomy of a Pooling: The AT&T/NCR Merger. October, p. 20. Jordan, Charles E. Brown, Marilyn H. Accounting for Impairments of Long-Lived Assets: The FASB's Diversity of Career Options Is Focus of Recruitment Campaign. Proposed Guidelines. (AAU) October, p. 38. April, p. 9. Jose, Manuel L. Browning, William J. Analyzing Segment Data: Profits and Cash Flows. A Portfolio Medicaid Eligibility Rules Changed by New Law. (PFP) August, Method. December, p. 35. p55. Jude, Rebecca K. Calderon, Thomas G. Accountant's Role in Managing Discovery. October, p. 36. Signaling Fraud by Using Analytical Procedures. April, p. 27. Kline, Michael E. Cermignano, Gregory P. Consulting Services Practice Aids Update. (MCS) June, p. 56. Hidden Implications in the Application of Accounting for Contri- Korb, Phillip J. butions Received and Made. October, p. 31. The (New) Itemized Deductions Limitation and the (Old) Tax Chapin, Carol L. Benefit Rule. (FTT) August, p. 32. Changing the Culture. (CI) August, p. 38. Kozub, Robert M. Clark, Myrtle W. Amortization of Intangibles Under Section 197. August, p. 15. SFAS No. 114: Recognition and Measurement by Creditors for Kramer, Roger J. Impaired Loans. April, p. 22. Estates and Trusts Under the Revenue Reconciliation Act of SFAS No. 115: New Accounting Rules for Investments in Debt 1993. (PFP) April, p. 45. and Equity Securities. February, p. 29. Leauby, Bruce A. Clark, Stanley J. Age-Weighted Profit-Sharing Plans: A New Solution to an Age- Accounting for Impairments of Long-Lived Assets: The FASB's Old Problem. June, p. 18. Proposed Guidelines. (AAU) October, p. 38. Larkin, Joseph M. Cocco, Anthony F. A Survey of Current Managerial Accounting Practices: Where Do Accounting for Stock-Based Compensation: An Analysis oft he We Stand?. February, p. 21. Underlying Accounting Theory. (AAU) April, p. 39. Li, June F. Cytraus, Aldona O. SFAS No. 114: Recognition and Measurement by Creditors for Reinventing the Internal Audit Process. Impaired Loans. April, p. 22. (CI) February, p. 37. SFAS No. 115: New Accounting Rules for Investments in Debt DePree Jr., Chauncey M. and Equity Securities. February, p. 29. Accountant's Role in Managing Discovery. Litt, Gordon F. October, p. 36. From C Corps. to LLCs: What are the Differences?. June, p. 15. Fioriti, Andrew Madison, Roland L. Anatomy of a Pooling: The AT&T/NCR Merger. October, p. 20. Market Expansion Challenges Smaller Practice Units. (APP) April, p. 41. 56 / THE On10 CPA JouRNAL The Ohio CPA Journal 1994 Index Vol. 53, Nos. 1-6: February to December 1994 Frank, Gary B. Department Codes AAU Accounting & Auditing Update Analyzing Segment Data: Profits and Cash Flows. A Portfolio APP Administration of a Professional Practice Method. December, p. 35. Cl The CPA in Industry Green, Brian P. Signaling Fraud by Using Analytical Procedures. April, p. 27. CT Computers & Technology FTT Federal Tax Topics Grimes, Scott E. Medicaid Eligibility Rules Changed by New Law. (PFP) August, GS Governmental Services MCS _—_ Management Consulting Services p. 35. PFP Personal Financial Planning IRS Clarifies Rules for Credit on Employer FICA Taxes on Tips. SLT State and Local Tax Issues (FTT) August, p. 32. RP Recent Publications Gurka, Geoffrey J. The (New) Itemized Deductions Limitation and the (Old) Tax Benefit Rule. (FTT) August, p. 32. Hargadon, Joseph M. Authors Hidden Implications in the Application of Accounting for Contri- Andrews, Timothy F. butions Received and Made. October, p. 31. Rx For Success: The Q Factor Benchmarking Project. (APP) Hereth, Russell H. October, p. 40. Planning Implications of the Reconciliation Act of 1993 for High Baker, Michael R. Income Individuals. (FTT) February, p. 41. Ohio's New Tax Incentives. (SLT) October, p. 46. Houston, M.A. Ohio Tax Incentives. (SLT) December, p. 53. Sales Tax and the Situs of Sale. (SLT) April, p. 47. Bieganski, Walter R. Iqbal, M. Zafar Limitations on a State's Power to Tax. (SLT) February, p. 45. Market Expansion Challenges Smaller Practice Units. (APP) April, Ohio's New Tax Incentives. (SLT) October, p. 46. p. 41. Ohio Tax Incentives. (SLT) December, p. 53. Janiak, Ann Corcoran Brady, Thomas J. Sketches: Carving Niches. October, p. 11. Anatomy of a Pooling: The AT&T/NCR Merger. October, p. 20. Jordan, Charles E. Brown, Marilyn H. Accounting for Impairments of Long-Lived Assets: The FASB's Diversity of Career Options Is Focus of Recruitment Campaign. Proposed Guidelines. (AAU) October, p. 38. April, p. 9. Jose, Manuel L. Browning, William J. Analyzing Segment Data: Profits and Cash Flows. A Portfolio Medicaid Eligibility Rules Changed by New Law. (PFP) August, Method. December, p. 35. p55. Jude, Rebecca K. Calderon, Thomas G. Accountant's Role in Managing Discovery. October, p. 36. Signaling Fraud by Using Analytical Procedures. April, p. 27. Kline, Michael E. Cermignano, Gregory P. Consulting Services Practice Aids Update. (MCS) June, p. 56. Hidden Implications in the Application of Accounting for Contri- Korb, Phillip J. butions Received and Made. October, p. 31. The (New) Itemized Deductions Limitation and the (Old) Tax Chapin, Carol L. Benefit Rule. (FTT) August, p. 32. Changing the Culture. (CI) August, p. 38. Kozub, Robert M. Clark, Myrtle W. Amortization of Intangibles Under Section 197. August, p. 15. SFAS No. 114: Recognition and Measurement by Creditors for Kramer, Roger J. Impaired Loans. April, p. 22. Estates and Trusts Under the Revenue Reconciliation Act of SFAS No. 115: New Accounting Rules for Investments in Debt 1993. (PFP) April, p. 45. and Equity Securities. February, p. 29. Leauby, Bruce A. Clark, Stanley J. Age-Weighted Profit-Sharing Plans: A New Solution to an Age- Accounting for Impairments of Long-Lived Assets: The FASB's Old Problem. June, p. 18. Proposed Guidelines. (AAU) October, p. 38. Larkin, Joseph M. Cocco, Anthony F. A Survey of Current Managerial Accounting Practices: Where Do Accounting for Stock-Based Compensation: An Analysis oft he We Stand?. February, p. 21. Underlying Accounting Theory. (AAU) April, p. 39. Li, June F. Cytraus, Aldona O. SFAS No. 114: Recognition and Measurement by Creditors for Reinventing the Internal Audit Process. Impaired Loans. April, p. 22. (CI) February, p. 37. SFAS No. 115: New Accounting Rules for Investments in Debt DePree Jr., Chauncey M. and Equity Securities. February, p. 29. Accountant's Role in Managing Discovery. Litt, Gordon F. October, p. 36. From C Corps. to LLCs: What are the Differences?. June, p. 15. Fioriti, Andrew Madison, Roland L. Anatomy of a Pooling: The AT&T/NCR Merger. October, p. 20. Market Expansion Challenges Smaller Practice Units. (APP) April, p. 41. 56 / THE On10 CPA JouRNAL Mapes, Robert E. Income Individuals. (FTT) February, p. 41. Transferring Wealth by Using a Family Limited Partnership. Tandy, Paulette R. (FTT) April, p. 43. Accounting for Contributions: The Controversy and Resolution Martin, Steven A. of SFAS No. 116. June, p. 23 Expanded Flexibility for Ohio Businesses and Professionals. Toman, George H. June, p. 10. Which Computer Is for You?. (CT) June, p. 47. McCready, Donald C. Turpen, Richard A. Computer System Buddies (CT). December, p. 47. Gain and Loss Reporting in the Statement of Cash Flows: Income Moores, Tommy Tax Complexities Under SFAS 95. (AAU) February, p. 35. Accounting for Contributions: The Controversy and Resolution Urbancic, Frank R. of SFAS No. 116. June, p. 23. Using the Work of a Specialist. August, p. 22. Munter, Paul Utaski, Thomas J. Accounting and Reporting of Advertising Costs. December, p. 23 Health Care Reform: Don't Let New Definitions of Employee Pressly, Thomas R. Find Your Clients Unprepared. Zero Coupon. (RP) August, p. 37. April, p. 16. For Good and Evil: The Impact of Taxes on the Course of Vallera, Ronald M. Civilization. (RP) December, 51. Estates and Trusts Under the Revenue Reconciliation Act of Ratcliffe, Thomas A. 1993. (PFP) April, p. 45. Accounting and Reporting of Advertising Costs. December, p. 23 Weatherman, Mark S. Reilly, Robert F. Accounting for Solid Waste Landfill Costs According to GASB- Valuation of Intangible Assets for Bankruptcy and Reorganiza- 18. (GS) June, p. 53. tion Purposes. August, p. 25. Wilson, Arlette C. Rodenbach, Linda C. Proposed Accounting for Stock Options. (AAU) December, p. 44. Age-Weighted Profit-Sharing Plans: A New Solution to an Age- Wootton, Charles W. Old Problem. June, p. 18. Accelerated Death Benefits: Overview, Planning Considerations Rownd, James H. and Update. (PFP) August, p. 36. Employment Tax Penalties - Deterioration of the Reasonable Zaino, Thomas M. Cause Exception. (FTT) October, p. 42. Ohio's New Bright-Line Residency Tests: A New Approach. Schmidt, Tom February, p. 15. Accelerated Death Benefits: Overview, Planning Considerations and Update. (PFP) August, p. 36. Articles Schutter, Mark E. Accountant's Role in Managing Discovery. October, p. 36. Estate Planning with Limited Liability Companies. (FTT) June, Jude, Rebecca K. & DePree Jr., Chauncey M. p. 50. Accounting and Reporting of Advertising Costs. December, p. 23. OSCPA Tax Practice Committee Meeting with IRS Officials. Munter, Paul & Ratcliffe, Thomas A. (FTT) December, p. 50. Accounting for Contributions: The Controversy and Resolution of Sharp, Robert F. SFAS No. 116. June, p. 23. Implementing the 150-Hour Rule: 1993 Survey and Curricula Moores, Tommy & Tandy, Paulette R. Issues. February, p. 9. Age-Weighted Profit-Sharing Plans: A New Solution to an Age-Old Sherman, Richard Problem. June, p. 18. Valuation of Closely Held Businesses: Two Techniques. June, p. 37. Rodenbach, Linda C. & Leauby, Bruce A. Shim, Eun-Sup Amortization of Intangibles Under Section 197. A Survey of Current Managerial Accounting Practices: Where Do August, p. 15. We Stand?. February, p. 21. Kozub, Robert M. Sigler, John N. Analyzing Segment Data: Profits and Cash Flows. A Portfolio Method. The (New) Itemized Deductions Limitation and the (Old) Tax December, p. 35. Benefit Rule. (FTT) August, p. 32. Jose, Manuel L. & Frank, Gary B. Slaubaugh, Michael D. Anatomy of a Pooling: The AT&T/NCR Merger. October, p. 20. Gain and Loss Reporting in the Statement of Cash Flows: Fioriti, Andrew & Brady, Thomas J. Income Tax Complexities Under SFAS 95. (AAU) February, p. 35. Diversity of Career Options Is Focus of Recruitment Campaign. Sprohge, Hans April, p. 9. Planning Implications of the Reconciliation Act of 1993 for High Brown, Marilyn H. Income Individuals. (FTT) February, p. 41. Expanded Flexibility for Ohio Businesses and Professionals. June, p. 10. Sroka, Ruth Martin, Steven A. OSCPA Tax Practice Meeting with IRS Officials. April, p. 43. From C Corps. to LLCs: What are the Differences?. Stephens, Ray G. June, p. 15. Implementing the 150-Hour Rule: 1993 Survey and Curricula Litt, Gordon F- Issues. February, p. 9. Health Care Reform: Don't Let New Definitions of Employee Find Streuly, Carolyn A. Your Clients Unprepared. The Primary Objective of Financial Reporting: How Are We April, p. 16. Doing? December, p. 15. Utaski, Thomas J. Sturni, Michael Hidden Implications in the Application of Accounting for Contribu- Sales Tax and the Situs of Sale. (SLT) April, p. 47. tions Received and Made. October, p. 31. Talbott, John C. Cermignano, Gregory P. & Hargadon, Joseph M. Planning Implications of the Reconciliation Act of 1993 for High DECEMBER 1994 / 57 Implementing the 150-Hour Rule: 1993 Survey and Curricula Issues. Federal Tax Topics February, p. 9. Employment Tax Penalties - Deterioration of the Reasonable Cause Sharp, Robert F. & Stephens, Ray G. Exception. October, p. 42. Ohio's New Bright-Line Residency Tests: A New Approach. February, Rownd, James H. p. 15. Estate Planning with Limited Liability Companies. Zaino, Thomas M. June, p. 50. Primary Objective of Financial Reporting: How Are We Doing? De- Solomon, Michael L. cember, p. 15. OSCPA Tax Practice Meeting with IRS Officials. April, p. 43. Streuly, Carolyn A. Sroka, Ruth SFAS No. 114: Recognition and Measurement by Creditors for OSCPA Tax Practice Meeting with IRS Officials. December, p. 50. Impaired Loans. April, p. 22. Schutter, Mark E. Clark, Myrtle W. & Li, June F Planning Implications of the Omnibus Budget Reconciliation Act of SFAS No. 115: New Accounting Rules for Investments in Debt and 1003 for High Income Individuals. February, p. 41. Equity Securities. February, p. 29. Hereth, Russell H., Sprohge, Hans & Talbott, John C. Clark, Myrtle W. & Li, June F Transferring Wealth by Using a Family Limited Signaling Fraud by Using Analytical Procedures. Partnership. April, p. 43. April, p. 27. Mapes, Robert E. Calderon, Thomas G. & Green, Brian P. Sketches: Carving Niches. October, p. 11. Government Services Janiak, Ann Corcoran Accounting for Solid Waste Landfill Costs According to GASB-18. A Survey of Current Managerial Accounting Practices: Where Do We June, p. 53. Stand?. February, p. 21. Weatherman, Mark S. Shim, Eun-Sup & Larkin, Joseph M. Using the Work of a Specialist. August, p. 22. Management Consulting Services Urbancic, Frank R. Consulting Services Practices Aids Update. June, p. 56. Valuation of Closely Held Businesses: Two Techniques. June, p. 37. Kline, Michael E. Sherman, Richard Valuation of Intangible Assets for Bankruptcy and Reorganization Personal Financial Planning Purposes. August, p. 25. Accelerated Death Benefits: Overview, Planning Considerations and Reilly, Robert F. Update. August, p. 36. Wootton, Charles W. & Schmidt, Tom Departments Estates and Trusts Under the Revenue Reconciliation Act of 1993. April, Accounting & Auditing Update p. 45. Accounting for Impairments of Long-Lived Assets: The FASB's Vallera, Ronald M. Proposed Guidelines. October, p. 38 Medicaid Eligibility Rules Changed by New Law. Clark, StanleyJ .& Jordan, Charles E. August, p. 35. Accounting for Stock-Based Compensation: An Analysis of the Browning, William J. & Grimes, Scott E. Underlying Accounting Theory. April, p. 39. Use Current Income Tax Savings To Pay for Estate Planning. April, p. Cocco, Anthony F. 45. Gain and Loss Reporting in the Statement of Cash Flows: Income Tax Kramer , RogerJ . Complexities Under SFAS 95. February, p. 35. Turpen, Richard A. & Slaubaugh, Michael D. Recent Publications Proposed Accounting for Stock Options. December, p. 44 Zero Coupon. August, p. 37. Wilson, Arlette C. Pressly, Thomas R. For Good and Evil: The Impact of Taxes on the Course of Civilization. Administration of a Professional Practice December, p. 51. Market Expansion Challenges Smaller Practice Units. April, p. 41. Pressly, Thomas R. Iqbal, M. Zafar & Madison, Roland L Rx For Success: The Q Factor Benchmark Project. October, p. 40. State and Local Tax Issues Andrews, Timothy F- Limitations on a State's Power to Tax. February, p. 45. Bieganski, Walter R. The CPA in Industry Ohio's New Tax Incentives. October, p. 46. Changing the Culture. August, p. 38. Bieganski, Walter R. & Baker, Michael R. Chapin, Carol L. Ohio Tax Incentives. December, p. 53. Reinventing the Internal Audit Process. February, p. 37. Bieganski, Walter R. & Baker, Michael R. Cytraus, Aldona O. Sales Tax and the Situs of Sale. April, p. 47. Houston, M.A. & Sturni, MichaelA . Computers & Technology Which Computer Is for You?. June, p. 47. Toman, Gregory H. Computer System Buddies. December, p. 47. McCready, Donald C. 58 / THE Onto CPA JouRNAL