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The National Public Accountant

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Present value pitfalls in accounting practice.
THE TIME VALUE OF MONEY Cash collected or paid at different points in time is not directly comparable. The time value of money must be recognized through the use of a discount rate. Despite its . . .

Questions to the tax desk.
Q. A taxpayer took a lump sum distribution from an annuity and suffered a loss in value. Can the loss be deducted? [ILLUSTRATION OMITTED] A. The loss is deductible. Revenue Ruling 61-201 . . .

Minimum technology for small business.(Getting Down to Business)
What's the absolute minimum technology a small business needs to get by? The answer is--it depends. It depends on how small or large the business is, whether it's service or retail . . .

NSA Scholarships advance careers of 36 accounting students; 2003-2004 scholarship recipients.(National Society of Accountants)
Thirty-six students have been awarded scholarship by the National Society of Accountants (NSA) Scholarship Foundation for the 2003-2004 academic school year. Nearly 1,000 students applied for the . . .

President's installation speech, Salt Lake city, Utah, August 23, 2003.(The President's Perspective)
Tonight is a time to celebrate a marvelous conclusion to an exciting year and great expectations for the year before us. The honor bestowed upon this Board, these officers and this new President . . .

View from the pinnacle.(management of National Society of Accountants)
A key building block of the National Society of Public Accountants historical past includes a commitment to protect the practice rights of its members. Therein lies the structural configuration for . . .

Investing in real estate securities for high yield and capital appreciation.
Direct real estate investing involves owning real property. If the property is income producing, such as single-family homes, apartments, office buildings, warehouses or retail centers, the . . .

Women entrepreneurs--we must support and mentor each other.(Thoughts from a Woman Entrepreneur)
Have you noticed that opportunities present themselves when you least expect them? Entrepreneurs--and I consider myself an entrepreneur--need to take advantage of every opportunity. That's why I am . . .

Formulating your technology strategy.(Making Sense out of your Computer)
Establishing, and adhering to, the overall technology strategy for your business can be a complicated thing. Such a topic could fill a large book, so we'll cover the basics here--just enough to . . .

A LAN can improve your small client's accounting system.
Rapid change and continuous improvement in advanced information technologies (IT), such as local area, wide area, and client/server networks; integrated enterprise resource planning (ERP) . . .

National Society of Accountants 2003 educational calendar: "branching out to educate the profession".
NSA is approved by NASBA, the IRS Director of Practice, and CTEC as an official provider of continuing professional education (CPE) DECEMBER 1-2, 2003 16 HOURS OF CPE NSA/AFTPNJ NATIONAL . . .

Important changes to the savings bond program.
The past two years have been disappointing for those seeking yield and income from their fixed investments. Many investors have turned to savings bonds that provide yields that currently exceed . . .

Common mistakes in QuickBooks.(Troubleshooting QuickBooks & Peachtree)(Product/Service Evaluation)
QuickBooks is one of the most flexible accounting programs I've had the pleasure of using. You can customize it to fit almost any type of business. Perhaps because it is so flexible, or due . . .

The NSA Scholarship foundation is now accepting applications for the Stearman Scholarship Award; this prestigious award is speci
THE STEARMAN SCHOLAR CAN RECEIVE $2000 PER YEAR UP TO THREE YEARS [ILLUSTRATION OMITTED] CANDIDATES MUST BE: * The spouse, son, daughter, son-in-law, daughter-in-law, niece, nephew or . . .

Monitors for your Computer.(Related Article: CRT VERSUS LCD: WHAT ARE THE DIFFERENCES?)
Editor's Note: Al Giovetti, a member of the 2003-2004 Editorial Committee, interviewed Young Bae, senior product manager, Visual Display Group, ViewSonic, for a segment of Al's weekly TV show. We . . .

New technology is mind tiring.
My world of entertaining grandchildren and growing tomatoes is graying in technology confusion. I'm a bit frustrated. I got up this morning and tried to make a warm bagel in the digital microwave. . . .

Tips for handling an IRS Offshore Credit Card audit.(Thoughts from a Woman Entrepreneur)
Most important, do not try to handle this audit by yourself. You need to work with a knowledgeable Tax Attorney. Sign a contract with a tax attorney and serve under him. Most likely, the IRS . . .

NSA 2003 education.(In this joint venture with NSA, the Accounting, Financial and Tax Professionals of New Jersey (AFTPNJ) bring
NSA/AFTPNJ National Tax Update In this joint venture with NSA, the Accounting, Financial and Tax Professionals of New Jersey (AFTPNJ) brings you the essential tax update to prepare you for the . . .

Working with a difficult boss.(Today's Accounting Manager)
You submitted the financial report to your supervisor a week ago and still haven't received the final approval. You've sent e-mails and left voice mails, but no response. It seems you go . . .

Technology for today's accounting and tax professional.
As with everyone else, with the advent of the personal computer (PC), technology landed on the accountant's doorstep in the mid 1980s. Before then, tax returns were prepared by hand or by sending . . .

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