Question:

Thank you for replying. Here is what I did. I debited the cash and credited payroll expense on 2/6/04. But I don’t know how to make the adjustment journal entry in MAS 200 since I need to adjust the transaction in different period. I know I do need to credit year 2003 payroll expense and debit year 2004 payroll expense. Just don’t know how in MAS200. Any advice? Thank you so much. Frank – Hide quoted text — Show quoted text – Hi everyone,     I just received a refund check from IRS for the 3rd quarter year 2003 941 tax. I deposited it in the bank and debited cash and credited payroll expense for year 2004.  Bit I think I need to credit year 2003 payroll expense.  Here are two questions I need your instruction and advice. We are using MAS200.    Is it correct that I credited the payroll expense? I don’t think I need to use deferred tax payable.    In MAS 200, how do you do adjustment journal entry to adjust transactions to different period? I guess reversing date might be a way to do it through General Ledger Entry module. Thank you very much for reading and help. Frank Have you done final close for the fiscal year? If you have, just post it as you told us you did. If not, you can make the adjusting entry to 2003.

Response:

First off I’d consider how much is that refund?  If it’s small I’d tell you to just leave it where you put it.  If it’s more then you may want to ask your CPA. You will want to make a journal entry back into the correct period from GL. What is the refund for?  Over payments? I’d guess debit banking – credit payroll taxes with information at hand date the journal entry transaction date to 9/30/03. – Hide quoted text — Show quoted text – Hi everyone,      I just received a refund check from IRS for the 3rd quarter year 2003 941 tax. I deposited it in the bank and debited cash and credited payroll expense for year 2004.  Bit I think I need to credit year 2003 payroll expense.  Here are two questions I need your instruction and advice. We are using MAS200.     Is it correct that I credited the payroll expense? I don’t think I need to use deferred tax payable.     In MAS 200, how do you do adjustment journal entry to adjust transactions to different period? I guess reversing date might be a way to do it through General Ledger Entry module. Thank you very much for reading and help. Frank

– Affordable Support Services .. MAS90 & Quickbooks No waiting for help. 660-949-2416 Northeastern Missouri

Response:

As another person posted … if you’ve not closed 03 then just do a journal entry in the GL module. If you’ve closed it you’ll have to reopen the year post close and re run the statements. If you have MAS support services available from your reseller or Best call them.  If you don’t I offer those services and if you call I’ll be glad to help you at no charge. – Hide quoted text — Show quoted text – Thank you for replying. Here is what I did. I debited the cash and credited payroll expense on 2/6/04. But I don’t know how to make the adjustment journal entry in MAS 200 since I need to adjust the transaction in different period. I know I do need to credit year 2003 payroll expense and debit year 2004 payroll expense. Just don’t know how in MAS200. Any advice? Thank you so much. Frank Hi everyone,    I just received a refund check from IRS for the 3rd quarter year 2003 941 tax. I deposited it in the bank and debited cash and credited payroll expense for year 2004.  Bit I think I need to credit year 2003 payroll expense.  Here are two questions I need your instruction and advice. We are using MAS200.   Is it correct that I credited the payroll expense? I don’t think I need to use deferred tax payable.   In MAS 200, how do you do adjustment journal entry to adjust transactions to different period? I guess reversing date might be a way to do it through General Ledger Entry module. Thank you very much for reading and help. Frank Have you done final close for the fiscal year? If you have, just post it as you told us you did. If not, you can make the adjusting entry to 2003.

– Computer Help Desk   MAS90, Peachtree & Quickbooks No waiting for help 660-216-0397 Northeastern Missouri

Response:

– Hide quoted text — Show quoted text -Hi everyone,     I just received a refund check from IRS for the 3rd quarter year 2003 941 tax. I deposited it in the bank and debited cash and credited payroll expense for year 2004.  Bit I think I need to credit year 2003 payroll expense.  Here are two questions I need your instruction and advice. We are using MAS200.    Is it correct that I credited the payroll expense? I don’t think I need to use deferred tax payable.    In MAS 200, how do you do adjustment journal entry to adjust transactions to different period? I guess reversing date might be a way to do it through General Ledger Entry module. Thank you very much for reading and help. Frank

Have you done final close for the fiscal year? If you have, just post it as you told us you did. If not, you can make the adjusting entry to 2003.

Response:

Hi everyone,      I just received a refund check from IRS for the 3rd quarter year 2003 941 tax. I deposited it in the bank and debited cash and credited payroll expense for year 2004.  Bit I think I need to credit year 2003 payroll expense.  Here are two questions I need your instruction and advice. We are using MAS200.     Is it correct that I credited the payroll expense? I don’t think I need to use deferred tax payable.     In MAS 200, how do you do adjustment journal entry to adjust transactions to different period? I guess reversing date might be a way to do it through General Ledger Entry module. Thank you very much for reading and help. Frank

Response:

Question:

I know folks that are saying the only recourse at this point is armed insurrection.

I DID NOT say that!!!! You can’t prove it, anyway! (Jefferson said that revolution every 100 years was not only healthy, but necessary for a free democracy. We’re 40 years late, people.)

Response:

(Jefferson said that revolution every 100 years was not only healthy, but necessary for a free democracy. We’re 40 years late, people.)

We just had a revolution – 40 years ago! Where were you? (Or can’t you remember? Janie — "If tombstones told the truth, hell would have gone out of business long ago."  – Piebald Plato

Response:

(Jefferson said that revolution every 100 years was not only healthy, but necessary for a free democracy. We’re 40 years late, people.) We just had a revolution – 40 years ago! Where were you? (Or can’t you remember?

I was there, (which is why I don’t remember :^)   ) it fizzled out.

Response:

    Oh, it doesn’t get any better than this. Now, can you come and kick some Iowa ass for me? ….and all of this sounds oh, so familiar. These people are such ignorant zealots that they even piss off the people they are trying to help. Their entire organization, nationwide, needs dismantling, in it’s entirety. A half dozen monkeys, four crayons, and a banana could come up with better organization.

– Hide quoted text — Show quoted text – Some of you will say that this is just an accounting issue, and it is, but to my stepson, its been a nightmare.  He’s paying CS in a paternity case.  For the last 6 mos. we’ve been trying to clear up a misallocation of payments between two accounts. The CSE Office created a 2nd account for a kid because CPS took and placed the kid with the maternal G/M. Since then, they have been harassing and threatening the guy in an effort to collect money for the 2nd account that was paid and credited to the 1st account due to errors in the court order.  At a hearing in August, I was assured that the problem would be corrected, but nothing happened.  In November, the same stuff began again, as if the August hearing had not happened. I set another hearing.  The CSE Office then obtained (ex parte) an order which validated their collection efforts but did not correct the misallocation of payments.  I obtained an order telling CSE that they could not suspend his DL or report him delinquent to credit agencies until this matter was resolved. But they did it anyway.   On 12/31, I took him to the CSE office, had them read the court order, and spent the next 3 hours getting his DL reinstated. Oh, the child was returned to the mother in November.  We have another hearing set for today.  <End Vent [Roger]

Response:

    Psst, Fido! Follow me.

– Hide quoted text — Show quoted text – Our father, Who art in Heaven, Hallowed be thy name… …Keep us this day from US collection efforts and retain us our driver’s licenses As they retained those that sinned against them And lead us not into arrearages for theirs is a system I wish to remain out of Amen. Good prayer. I know folks that are saying the only recourse at this point is armed insurrection. I am finding it harder and harder to argue against that anymore. Best – Fido

Response:

    Well, Rog, you know the old saying. "Trust in God, but get it in writing."

– Hide quoted text — Show quoted text – I know folks that are saying the only recourse at this point is armed insurrection.  I am finding it harder and harder to argue against that anymore. A Clerk told me CSE consistently fails to obey court orders which attempt to protect payors from enforcement actions, because CSE’s computers are only programmed to churn out deliquency notices and humans never look in the file to see if there’s any reason not to act on it. CSE’s attorney’s was apologetic and agreed to everything I asked: — A declaration that there is no arrearage owed in either account. — No action to be taken… no DL suspension, no liens & no reports. — A reallocation of payments from the 1st to the 2d accounts. — Termination of the 2nd account as of 11/12. They said that they "hoped" that this would resolve the matter. I told the judge that what they proposed sounded good, but that I would wait and see whether the Clerk & CSE complied with it. [Roger]

Response:

    I’d love nothing more than to *fix* their program. what they do to us guys should be criminal, but as you already know, "We’re all dead beats".

– Hide quoted text — Show quoted text – Hey John, Maybe you can approach the CSE office and offer to ‘fix’ their program for a hmmm, ‘SMALL FEE’… Shit, let me have a hack at it…I can assure you it won’t be crankin’ out excess notices. Suffice it to say, where I am working at the moment, we have six figure salaries asking entry level and contract temps how to do their how to do the six figure programming. What’s wrong with this picture. Be afraid. Be very afraid. I know folks that are saying the only recourse at this point is armed insurrection.  I am finding it harder and harder to argue against that anymore. A Clerk told me CSE consistently fails to obey court orders which attempt to protect payors from enforcement actions, because CSE’s computers are only programmed to churn out deliquency notices and humans never look in the file to see if there’s any reason not to act on it. Yeah, yeah, yeah … blame it on the IT guys.  It’s always the IT guys. "Wazzamatta, you can’t write a program that produces surplus notices or soemthing?" (actually, once you’ve designed a program, it gets pretty complicated to redesign it … proper functional specs required!) Rambler

Response:

I don’t understand why more people don’t go for creative settlement agreements that get rid of the monthly payment.  My ex and I did that – set it up so that I paid off his interest in the house at exactly the same rate of speed that he would have been paying child support. It explicitly states in our divorce decree that no money changes hands in either direction.  It seemed like a good idea – the kids stayed in their own house, he never has to worry about having enough money to pay childsupport, we’ll never have to go through the screwed-up collection system mentioned here.  It also seems like more people could do this kind of thing – it wouldn’t work for everybody, but it seems like it would work for some significant fraction of divorces.

Mature adults allowed to act in a responsible and reasonable manner. Who’da thunk it?

Response:

Hey John, Maybe you can approach the CSE office and offer to ‘fix’ their program for a hmmm, ‘SMALL FEE’… – Hide quoted text — Show quoted text – Shit, let me have a hack at it…I can assure you it won’t be crankin’ out excess notices. Suffice it to say, where I am working at the moment, we have six figure salaries asking entry level and contract temps how to do their how to do the six figure programming. What’s wrong with this picture. Be afraid. Be very afraid. I know folks that are saying the only recourse at this point is armed insurrection.  I am finding it harder and harder to argue against that anymore. A Clerk told me CSE consistently fails to obey court orders which attempt to protect payors from enforcement actions, because CSE’s computers are only programmed to churn out deliquency notices and humans never look in the file to see if there’s any reason not to act on it. Yeah, yeah, yeah … blame it on the IT guys.  It’s always the IT guys. "Wazzamatta, you can’t write a program that produces surplus notices or soemthing?" (actually, once you’ve designed a program, it gets pretty complicated to redesign it … proper functional specs required!) Rambler

Response:

"Joy" wrote… I don’t understand why more people don’t go for creative settlement agreements that get rid of the monthly payment.  My ex and I did that – set it up so that I paid off his interest in the house at exactly the same rate of speed that he would have been paying child support. This is too sensible.  The judge agreed to this?  Mon Dieu!  There are some who would say that this benefits your interest in the house, not your kids, and that you can’t buy them food and clothing with equity in the house.

But I *can* buy them food and clothing with the cash that I would have otherwise had to pay to my ex…. An arrangement like this probably wouldn’t work if the parties involved are so close to the poverty level that they need the child support to buy groceries, or if custody was bouncing back and forth between them.  For a lot of others, though, it would be good.  I just can’t help but think that there could be much more creative agreements out there, if people could just get past thinking that things can only be done in the "classic" way… But what’s more objectionable, is that CSE won’t get a – Hide quoted text — Show quoted text – fee for handling your case.  They get paid per case #.

Response:

    Bill, you do realize we can construct an expert system to deal with all of this crap. It’s the one thing I know would be fair an impartial, and no amount of special interest lobbying could sway a computer. If a medical expert system can crank out an over 80% diagnosis and treatment rate ( well above their human counterpart ), imagine what could be done on the legal side…leaving only the appeals to be heard by human judges. – Hide quoted text — Show quoted text – Some of you will say that this is just an accounting issue, and it is, but to my stepson, its been a nightmare.  He’s paying CS in a paternity case.  For the last 6 mos. we’ve been trying to clear up a misallocation of payments between two accounts. The CSE Office created a 2nd account for a kid because CPS took and placed the kid with the maternal G/M. Since then, they have been harassing and threatening the guy in an effort to collect money for the 2nd account that was paid and credited to the 1st account due to errors in the court order.  At a hearing in August, I was assured that the problem would be corrected, but nothing happened.  In November, the same stuff began again, as if the August hearing had not happened. I set another hearing.  The CSE Office then obtained (ex parte) an order which validated their collection efforts but did not correct the misallocation of payments.  I obtained an order telling CSE that they could not suspend his DL or report him delinquent to credit agencies until this matter was resolved. But they did it anyway.   On 12/31, I took him to the CSE office, had them read the court order, and spent the next 3 hours getting his DL reinstated. Oh, the child was returned to the mother in November.  We have another hearing set for today.  <End Vent [Roger] And some say we have the "best" legal system in the world?     (God help us). The Serenity Prayer comes to mind, but it is a fleeting visit.    Catch it if u can.

Response:

….and Welcome to my world ( and the number is correct BTW ). See you on the other side.

– Hide quoted text — Show quoted text – Yes, that sounds good.  The thing is, so I heard from the emmasculated brethren (I think that is the masculinist or whatever) that in many instances even when people have agreements, the State steps in.  How true that is I don’t know, but I will tell you … it scares the shiite out of me (which is why I am a sunny). I guess this discussion has kind of been had before in another vein, that being the fairness of the court system (down, Bill, down).  On the one hand you’ve got people in the business like Denise who say it seems pretty even handed (I think that is what was said, but if not attribute it to somebody else), but on the other you have these horror stories that scare the sunni out of me too.  I don’t want to have to pack up and move to fight an unfair $23,000 levy.  I mean, I shake with anger when my ex calls me a "Deadbeat Dad," but then to have to fight a system against that as well … I can tell you, from my standpoint, it is tough enough pushing through on these things, and the impetus to give in and give up is great … with that type of hassle on top, I can see why men disappear from their kids lives.  Sorry, I know there is a fear factor there. Rambler

Response:

    Just stay out of Iowa. To err is human, to really foul things up requires an Iowa pig farmer in the CSRU. – Hide quoted text — Show quoted text – I don’t understand why more people don’t go for creative settlement agreements that get rid of the monthly payment.  My ex and I did that – set it up so that I paid off his interest in the house at exactly the same rate of speed that he would have been paying child support.  It explicitly states in our divorce decree that no money changes hands in either direction.  It seemed like a good idea – the kids stayed in their own house, he never has to worry about having enough money to pay childsupport, we’ll never have to go through the screwed-up collection system mentioned here.  It also seems like more people could do this kind of thing – it wouldn’t work for everybody, but it seems like it would work for some significant fraction of divorces.

Response:

Shit, let me have a hack at it…I can assure you it won’t be crankin’ out excess notices. Suffice it to say, where I am working at the moment, we have six figure salaries asking entry level and contract temps how to do their how to do the six figure programming. What’s wrong with this picture. Be afraid. Be very afraid.

– Hide quoted text — Show quoted text – I know folks that are saying the only recourse at this point is armed insurrection.  I am finding it harder and harder to argue against that anymore. A Clerk told me CSE consistently fails to obey court orders which attempt to protect payors from enforcement actions, because CSE’s computers are only programmed to churn out deliquency notices and humans never look in the file to see if there’s any reason not to act on it. Yeah, yeah, yeah … blame it on the IT guys.  It’s always the IT guys. "Wazzamatta, you can’t write a program that produces surplus notices or soemthing?" (actually, once you’ve designed a program, it gets pretty complicated to redesign it … proper functional specs required!) Rambler

Response:

"Joy" wrote… I don’t understand why more people don’t go for creative settlement agreements that get rid of the monthly payment.  My ex and I did that – set it up so that I paid off his interest in the house at exactly the same rate of speed that he would have been paying child support.

This is too sensible.  The judge agreed to this?  Mon Dieu!  There are some who would say that this benefits your interest in the house, not your kids, and that you can’t buy them food and clothing with equity in the house.  But what’s more objectionable, is that CSE won’t get a fee for handling your case.  They get paid per case #.

Response:

I know folks that are saying the only recourse at this point is armed insurrection.  I am finding it harder and harder to argue against that anymore. A Clerk told me CSE consistently fails to obey court orders which attempt to protect payors from enforcement actions, because CSE’s computers are only programmed to churn out deliquency notices and humans never look in the file to see if there’s any reason not to act on it.

Yeah, yeah, yeah … blame it on the IT guys.  It’s always the IT guys. "Wazzamatta, you can’t write a program that produces surplus notices or soemthing?" (actually, once you’ve designed a program, it gets pretty complicated to redesign it … proper functional specs required!) Rambler

Response:

I don’t understand why more people don’t go for creative settlement agreements that get rid of the monthly payment.  My ex and I did that – set it up so that I paid off his interest in the house at exactly the same rate of speed that he would have been paying child support. It explicitly states in our divorce decree that no money changes hands in either direction.  It seemed like a good idea – the kids stayed in their own house, he never has to worry about having enough money to pay childsupport, we’ll never have to go through the screwed-up collection system mentioned here.  It also seems like more people could do this kind of thing – it wouldn’t work for everybody, but it seems like it would work for some significant fraction of divorces.

Yes, that sounds good.  The thing is, so I heard from the emmasculated brethren (I think that is the masculinist or whatever) that in many instances even when people have agreements, the State steps in.  How true that is I don’t know, but I will tell you … it scares the shiite out of me (which is why I am a sunny). I guess this discussion has kind of been had before in another vein, that being the fairness of the court system (down, Bill, down).  On the one hand you’ve got people in the business like Denise who say it seems pretty even handed (I think that is what was said, but if not attribute it to somebody else), but on the other you have these horror stories that scare the sunni out of me too.  I don’t want to have to pack up and move to fight an unfair $23,000 levy.  I mean, I shake with anger when my ex calls me a "Deadbeat Dad," but then to have to fight a system against that as well … I can tell you, from my standpoint, it is tough enough pushing through on these things, and the impetus to give in and give up is great … with that type of hassle on top, I can see why men disappear from their kids lives.  Sorry, I know there is a fear factor there. Rambler

Response:

- Hide quoted text — Show quoted text – Some of you will say that this is just an accounting issue, and it is, but to my stepson, its been a nightmare.  He’s paying CS in a paternity case.  For the last 6 mos. we’ve been trying to clear up a misallocation of payments between two accounts. The CSE Office created a 2nd account for a kid because CPS took and placed the kid with the maternal G/M. Since then, they have been harassing and threatening the guy in an effort to collect money for the 2nd account that was paid and credited to the 1st account due to errors in the court order.  At a hearing in August, I was assured that the problem would be corrected, but nothing happened.  In November, the same stuff began again, as if the August hearing had not happened. I set another hearing.  The CSE Office then obtained (ex parte) an order which validated their collection efforts but did not correct the misallocation of payments.  I obtained an order telling CSE that they could not suspend his DL or report him delinquent to credit agencies until this matter was resolved. But they did it anyway.   On 12/31, I took him to the CSE office, had them read the court order, and spent the next 3 hours getting his DL reinstated. Oh, the child was returned to the mother in November.  We have another hearing set for today.  <End Vent [Roger]

And some say we have the "best" legal system in the world?     (God help us). The Serenity Prayer comes to mind, but it is a fleeting visit.    Catch it if u can.

Response:

Some of you will say that this is just an accounting issue, and it is, but to my stepson, its been a nightmare.

Well, I’m an accountant – and I will tell you it is NOT an accounting issue. but to my stepson, its been a nightmare.

That it is. But Rog’ – it could be worse. It could be YOU. Best – Fido

Response:

Our father, Who art in Heaven, Hallowed be thy name… …Keep us this day from US collection efforts and retain us our driver’s licenses As they retained those that sinned against them And lead us not into arrearages for theirs is a system I wish to remain out of Amen.

Good prayer. I know folks that are saying the only recourse at this point is armed insurrection. I am finding it harder and harder to argue against that anymore. Best – Fido

Response:

I know folks that are saying the only recourse at this point is armed insurrection.  I am finding it harder and harder to argue against that anymore.

A Clerk told me CSE consistently fails to obey court orders which attempt to protect payors from enforcement actions, because CSE’s computers are only programmed to churn out deliquency notices and humans never look in the file to see if there’s any reason not to act on it. CSE’s attorney’s was apologetic and agreed to everything I asked: — A declaration that there is no arrearage owed in either account. — No action to be taken… no DL suspension, no liens & no reports. — A reallocation of payments from the 1st to the 2d accounts. — Termination of the 2nd account as of 11/12. They said that they "hoped" that this would resolve the matter. I told the judge that what they proposed sounded good, but that I would wait and see whether the Clerk & CSE complied with it. [Roger]

Response:

– Hide quoted text — Show quoted text – Our father, Who art in Heaven, Hallowed be thy name… …Keep us this day from US collection efforts and retain us our driver’s licenses As they retained those that sinned against them And lead us not into arrearages for theirs is a system I wish to remain out of Amen. Good prayer. I know folks that are saying the only recourse at this point is armed insurrection.

I don’t understand why more people don’t go for creative settlement agreements that get rid of the monthly payment.  My ex and I did that – set it up so that I paid off his interest in the house at exactly the same rate of speed that he would have been paying child support.  It explicitly states in our divorce decree that no money changes hands in either direction.  It seemed like a good idea – the kids stayed in their own house, he never has to worry about having enough money to pay childsupport, we’ll never have to go through the screwed-up collection system mentioned here.  It also seems like more people could do this kind of thing – it wouldn’t work for everybody, but it seems like it would work for some significant fraction of divorces.

Response:

Amen ……. " T "

– Hide quoted text — Show quoted text – Some of you will say that this is just an accounting issue, and it is, but to my stepson, its been a nightmare.  He’s paying CS in a paternity case.  For the last 6 mos. we’ve been trying to clear up a misallocation of payments between two accounts. The CSE Office created a 2nd account for a kid because CPS took and placed the kid with the maternal G/M. Since then, they have been harassing and threatening the guy in an effort to collect money for the 2nd account that was paid and credited to the 1st account due to errors in the court order.  At a hearing in August, I was assured that the problem would be corrected, but nothing happened.  In November, the same stuff began again, as if the August hearing had not happened. I set another hearing.  The CSE Office then obtained (ex parte) an order which validated their collection efforts but did not correct the misallocation of payments.  I obtained an order telling CSE that they could not suspend his DL or report him delinquent to credit agencies until this matter was resolved. But they did it anyway.   On 12/31, I took him to the CSE office, had them read the court order, and spent the next 3 hours getting his DL reinstated. Oh, the child was returned to the mother in November.  We have another hearing set for today.  <End Vent [Roger] Our father, Who art in Heaven, Hallowed be thy name… …Keep us this day from US collection efforts and retain us our driver’s licenses As they retained those that sinned against them And lead us not into arrearages for theirs is a system I wish to remain out of Amen.

Response:

– Hide quoted text — Show quoted text – Some of you will say that this is just an accounting issue, and it is, but to my stepson, its been a nightmare.  He’s paying CS in a paternity case.  For the last 6 mos. we’ve been trying to clear up a misallocation of payments between two accounts. The CSE Office created a 2nd account for a kid because CPS took and placed the kid with the maternal G/M. Since then, they have been harassing and threatening the guy in an effort to collect money for the 2nd account that was paid and credited to the 1st account due to errors in the court order.  At a hearing in August, I was assured that the problem would be corrected, but nothing happened.  In November, the same stuff began again, as if the August hearing had not happened. I set another hearing.  The CSE Office then obtained (ex parte) an order which validated their collection efforts but did not correct the misallocation of payments.  I obtained an order telling CSE that they could not suspend his DL or report him delinquent to credit agencies until this matter was resolved. But they did it anyway.   On 12/31, I took him to the CSE office, had them read the court order, and spent the next 3 hours getting his DL reinstated. Oh, the child was returned to the mother in November.  We have another hearing set for today.  <End Vent [Roger]

Our father, Who art in Heaven, Hallowed be thy name… …Keep us this day from US collection efforts and retain us our driver’s licenses As they retained those that sinned against them And lead us not into arrearages for theirs is a system I wish to remain out of Amen.

Response:

Some of you will say that this is just an accounting issue, and it is, but to my stepson, its been a nightmare.  He’s paying CS in a paternity case.  For the last 6 mos. we’ve been trying to clear up a misallocation of payments between two accounts. The CSE Office created a 2nd account for a kid because CPS took and placed the kid with the maternal G/M. Since then, they have been harassing and threatening the guy in an effort to collect money for the 2nd account that was paid and credited to the 1st account due to errors in the court order.  At a hearing in August, I was assured that the problem would be corrected, but nothing happened.  In November, the same stuff began again, as if the August hearing had not happened. I set another hearing.  The CSE Office then obtained (ex parte) an order which validated their collection efforts but did not correct the misallocation of payments.  I obtained an order telling CSE that they could not suspend his DL or report him delinquent to credit agencies until this matter was resolved. But they did it anyway.   On 12/31, I took him to the CSE office, had them read the court order, and spent the next 3 hours getting his DL reinstated. Oh, the child was returned to the mother in November.  We have another hearing set for today.  <End Vent [Roger]

Response:

Question:

Simplistic analysis on Steve Waugh Disappointed to see you take the simplistic way out in the Steve Waugh argument. You say Allan Border wants to punt Waugh before he breaks his record of 156 Test matches but this is not an issue. Border remains Waugh’s biggest supporter on the selection panel and he’s not the type to jealously guard records. Me again, exercising my oblique way of thought Crikey Again; Waugh will be sacked regardless of his performances in Melbourne and Sydney. He no longer commands his spot in the team on any facet. He is the worst specialist batsman, is the worst infielder and he can’t bowl for prolonged periods (i.e. weeks) without breaking down. That’s why he hasn’t taken a Test wicket in four years. His captaincy is no longer an issue because the team runs on auto pilot. McGrath and Warne have played 76 Tests together for 730 combined wickets. The Prime Miniature could captain this team with those blokes running amok, not accounting for the likes of Matthew Hayden and Ricky Ponting. Steve Waugh deserves to go because Australian cricket is now better without him. Sole Subscriber http://www.crikey.com.au/yoursay/2003/01/06/20030106yoursayjan7.html

Response:

Um… something happened to the previous post, like me putting my intro into the middle of the text this is how it is supposed to go: Me again, exercising my oblique way of thought Crikey Again; – Hide quoted text — Show quoted text -Simplistic analysis on Steve Waugh Disappointed to see you take the simplistic way out in the Steve Waugh argument. You say Allan Border wants to punt Waugh before he breaks his record of 156 Test matches but this is not an issue. Border remains Waugh’s biggest supporter on the selection panel and he’s not the type to jealously guard records. Waugh will be sacked regardless of his performances in Melbourne and Sydney. He no longer commands his spot in the team on any facet. He is the worst specialist batsman, is the worst infielder and he can’t bowl for prolonged periods (i.e. weeks) without breaking down. That’s why he hasn’t taken a Test wicket in four years. His captaincy is no longer an issue because the team runs on auto pilot. McGrath and Warne have played 76 Tests together for 730 combined wickets. The Prime Miniature could captain this team with those blokes running amok, not accounting for the likes of Matthew Hayden and Ricky Ponting. Steve Waugh deserves to go because Australian cricket is now better without him. Sole Subscriber http://www.crikey.com.au/yoursay/2003/01/06/20030106yoursayjan7.html

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– Hide quoted text — Show quoted text – Simplistic analysis on Steve Waugh Disappointed to see you take the simplistic way out in the Steve Waugh argument. You say Allan Border wants to punt Waugh before he breaks his record of 156 Test matches but this is not an issue. Border remains Waugh’s biggest supporter on the selection panel and he’s not the type to jealously guard records. Me again, exercising my oblique way of thought Crikey Again; Waugh will be sacked regardless of his performances in Melbourne and Sydney. He no longer commands his spot in the team on any facet. He is the worst specialist batsman, is the worst infielder and he can’t bowl for prolonged periods (i.e. weeks) without breaking down. That’s why he hasn’t taken a Test wicket in four years. His captaincy is no longer an issue because the team runs on auto pilot. McGrath and Warne have played 76 Tests together for 730 combined wickets. The Prime Miniature could captain this team with those blokes running amok, not accounting for the likes of Matthew Hayden and Ricky Ponting. Steve Waugh deserves to go because Australian cricket is now better without him. Sole Subscriber http://www.crikey.com.au/yoursay/2003/01/06/20030106yoursayjan7.html

I’m afraid I don’t follow.

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I’m afraid I don’t follow.

I ballsed up the first post somehow, as explained in the reply to self post…that is why it doesn’t read so good… The Crikey article is supposed to be a satirical view of SW…(Crikey is my new found friend) And the Subject heading is a John Lennon song that I thought might fit the occasion…

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Question:

In any case, I’m left with voiding several invoices.  However, I cannot directly void the invoice or it will restore the inventory items that were used to fill the orders.  If I leave them as unpaid (which is what I’ve done so far), now I’m getting late pay invoices being generated. Can I pay these hoax accounts from Bad Debts so they are cleared and marked paid?  Or is there a better way?  Should I make a new ‘chart of accounts’ entry for this hoax and pay them off from it, so I remember to remove the lost profits at tax time?

Given the complexity of modern computerized accounting systems, I tend to agree with your suggested fix.  I commonly make similar recommendations to clients. I don’t know that a new account is necessary, however it is easy to do and certainly wouldn’t hurt. A charge to either Bad Debts or your new account will remove the profits.  You shouldn’t need to take any further action. — Jim Hudspeth, CFE, CPA   http://survivalworks.com

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Thanks Jim You always seem to have the right answers! The part I’m worried about in using the Bad Debts account is that it could be considered fraud to enter lost profits from a hoax order. It’s not exactly like as if a bonafide order went unpaid and we realized a true loss of profits. I’m wondering, would this be legal?  To enter the actual cost of goods sold under the Bad Debts account (because we did really lose this money) and then under a new Bad Debts Adjustment account, enter the profits portion of each invoice.  That way come tax time, I will ignore the amounts in the Bad Debts Adjustment account as deductibles against income. What makes me nervous just putting everything under Bad Debts, is that the supposed loss in profits from an order that was discovered to be a hoax might be illegal or considered fraud.  I have made numerous entries in my daybook about this incident showing names, dates, delivery tickets, etc. just so I remember the details in case of an audit.  But I do want to take the loss for the materials (inventory reduction) and expenses paid to produce these products. QBPro lets you hide unused chart of account titles, so it’s not like it will be stuck in my face everyday once the new account entry is added to my chart of accounts. Thanks for your advice! Gary

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– Hide quoted text — Show quoted text – Thanks Jim You always seem to have the right answers! The part I’m worried about in using the Bad Debts account is that it could be considered fraud to enter lost profits from a hoax order. It’s not exactly like as if a bonafide order went unpaid and we realized a true loss of profits. I’m wondering, would this be legal?  To enter the actual cost of goods sold under the Bad Debts account (because we did really lose this money) and then under a new Bad Debts Adjustment account, enter the profits portion of each invoice.  That way come tax time, I will ignore the amounts in the Bad Debts Adjustment account as deductibles against income. What makes me nervous just putting everything under Bad Debts, is that the supposed loss in profits from an order that was discovered to be a hoax might be illegal or considered fraud.  I have made numerous entries in my daybook about this incident showing names, dates, delivery tickets, etc. just so I remember the details in case of an audit.  But I do want to take the loss for the materials (inventory reduction) and expenses paid to produce these products. QBPro lets you hide unused chart of account titles, so it’s not like it will be stuck in my face everyday once the new account entry is added to my chart of accounts. Thanks for your advice! Gary

I don’t see a problem either way.   The only lost profit you are writing off is the profit you booked before you discovered the hoax.   A separate account does give you an opportunity to better explain the transaction.  I see nothing wrong with that approach either. If you’re still nervous about it when you prepare your tax return, include a narrative with your tax return explaining the transaction.   This will eliminate any possibility of any claim of fraud or nondisclosure.  Just such an explanation saved one of my clients over $30,000 a few years ago. — Jim Hudspeth, CFE, CPA   http://survivalworks.com

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(Gary V. Deutschmann, Sr.) would write: The part I’m worried about in using the Bad Debts account is that it could be considered fraud to enter lost profits from a hoax order. It’s not exactly like as if a bonafide order went unpaid and we realized a true loss of profits.

It certainly is a _worse_ "bad debt" than the normal ones. It even more certainly _is_ a "true loss of profits," as you spent whatever was involved as costs in production of the goods, and received no payment. I’m wondering, would this be legal?  To enter the actual cost of goods sold under the Bad Debts account (because we did really lose this money) and then under a new Bad Debts Adjustment account, enter the profits portion of each invoice.  That way come tax time, I will ignore the amounts in the Bad Debts Adjustment account as deductibles against income. What makes me nervous just putting everything under Bad Debts, is that the supposed loss in profits from an order that was discovered to be a hoax might be illegal or considered fraud.  I have made numerous entries in my daybook about this incident showing names, dates, delivery tickets, etc. just so I remember the details in case of an audit.  But I do want to take the loss for the materials (inventory reduction) and expenses paid to produce these products.

Well, it certainly _is_ an illegal hoax/fraud that you’re dealing with; it’s just that (we hope and trust!) you’re not the one initiating the fraudulent activity. You seem to be trying to personally take responsibility for the fraud, which we sure _hope_ isn’t deserved! If you account for the matter as a "Bad Debt," it may be marginally inaccurate as it’s more truly a "Very, Very, VERY Bad Debt."  But that handling is reasonably consistent with what happened, and the only "more honest" thing you could do would be to set up some accounts that shout to the world "We Got Stolen From!!!" and I don’t see any particular value in that. The only case where it would be particularly appropriate to handle things that way would be if the amounts were _so_ horrendous that they became material to the overall financial statements of the enterprise. And it doesn’t sound like that’s the case. Treating the matter as "bad debt" is not misleading; there seems little reason to consider it dishonest to book it that way. — http://www3.sympatico.ca/cbbrowne/nonrdbms.html Perhaps the purpose of categorical algebra is to show that that which is trivial, is trivially trivial.

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Hi Gang The fit hits the shan every time I take a couple of days off! Our company received a few orders that were filled to specs and then assumed delivered by one of our regular couriers. We have since found the courier was the source of the hoax lead order and the subsequent hoax orders that follow a lead order.  Needless to say, he was fired by the courier company. In any case, I’m left with voiding several invoices.  However, I cannot directly void the invoice or it will restore the inventory items that were used to fill the orders.  If I leave them as unpaid (which is what I’ve done so far), now I’m getting late pay invoices being generated. Can I pay these hoax accounts from Bad Debts so they are cleared and marked paid?  Or is there a better way?  Should I make a new ‘chart of accounts’ entry for this hoax and pay them off from it, so I remember to remove the lost profits at tax time? I’ve never had something like this happen before and I want my books to be impeccible should I get called on the carpet because of this fiasco that only involved about 4 lead orders and about 12 subsequent orders.  The inventory was used, the work performed and the delivery scheduled through the courier company.  Their driver intercepted the hoax lead orders he placed for two of his delivery accounts and reordered the subsequent orders from the lead orders, which is how it slipped through unnoticed and as the normal course of business. TTUL Gary

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Question:

Under http://www.sunbiz.org/ there is Florida corporations online site. Governor Bush claims to support privacy for federal social security numbers because of repeatedly documented fraudulent use. However, his own site has Federal Tax ID #s of most Florida companies (I got some clients not to provide them). You can freely search and copy by company name, officer/director name and ID #. You also can download a free form (Articles of Amendment – Profit Corp) that lets you change any or all of this information for $35 or less. The form does not even require a notary. Responses to it go to any new address indicated, so legitimate corporate officers may not know their company identity was stolen until they get billed.

Very interesting. I just took a quick look here (Washington).  It appears our information is considerably harder to get at. I am sure this will be on ongoing area of concern. — Jim Hudspeth, CFE, CPA http://home.att.net/~jdhcpa/mainpage.html Washington, USA

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I wanted to see if there is a website which contains a database and/or listing of Federal Tax ID #s of US companies?  I remember this topic coming up a few months ago and now need some guidance.  I have already www.crimetime.com and another site but they have very limited selections. Please advise…any help is appreciated.

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I wanted to see if there is a website which contains a database and/or listing of Federal Tax ID #s of US companies?  I remember this topic coming up a few months ago and now need some guidance.  I have already www.crimetime.com and another site but they have very limited selections.

Iin most cases, this data would be considered confidential.

Response:

I wanted to see if there is a website which contains a database and/or listing of Federal Tax ID #s of US companies?  I remember this topic coming up a few months ago and now need some guidance.  I have already www.crimetime.com and another site but they have very limited selections.

Under http://www.sunbiz.org/ there is Florida corporations online site. Governor Bush claims to support privacy for federal social security numbers because of repeatedly documented fraudulent use. However, his own site has Federal Tax ID #s of most Florida companies (I got some clients not to provide them). You can freely search and copy by company name, officer/director name and ID #. You also can download a free form (Articles of Amendment – Profit Corp) that lets you change any or all of this information for $35 or less. The form does not even require a notary. Responses to it go to any new address indicated, so legitimate corporate officers may not know their company identity was stolen until they get billed. I began protesting this a year ago. However, FLORIDA STILL INVITES CORPORATE IDENTITY THEFT AND CREDIT FRAUD with this site! It may keep doing so until people change officers of companies associated with these key people: *  U.S. Rep. Clay Shaw             (no email address)    * Reported privacy advocate – no active corporations associated      with Gov. Bush. You also might copy key newspapers:      Mike Block – Tax Cut CPA      #1 QuickBooks Top Tester    FREE  NetLedger accounting & 462p QB book,error codes,shortcuts            954-566-7540 120+ QB Add-ons http://blocktax.com/

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Question:

What counts as a tool?  Is it just tools as in what a contractor would use (i.e., saws, hammers, etc.) or could it be a laptop computer which is my main sales tool for my job? Alan

– Hide quoted text — Show quoted text – I know of a way that employees who use their own tools on the job can receive up to 35% gross income as tool reimbursement. This accounting procedure allows for no payroll taxes to be applied to the compensation paid as reimbursements for the use of tools to employees. That spells big savings to both the employee and the employer. If you have never heard of this before, you should educate yourself. This is one of the hottest ideas to hit the industry.

Response:

I know of a way that employees who use their own tools on the job can receive up to 35% gross income as tool reimbursement. This accounting procedure allows for no payroll taxes to be applied to the compensation paid as reimbursements for the use of tools to employees. That spells big savings to both the employee and the employer. If you have never heard of this before, you should educate yourself. This is one of the hottest ideas to hit the industry.

Response:

I know of a way that employees who use their own tools on the job can receive up to 35% gross income as tool reimbursement. This accounting procedure allows for no payroll taxes to be applied to the compensation paid as reimbursements for the use of tools to employees. That spells big savings to both the employee and the employer. If you have never heard of this before, you should educate yourself. This is one of the hottest ideas to hit the industry.

Where and how do we do this? Where do we find the law and what are your credentials?   Mike Block, Tax Fighting C.P.A.              World’s #1 QuickBooks Top Tester 450+ page QB book/free updates $10 QB add-ons http://www.blocktax.com/       Ft Lauderdale FL 954-566-7540

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There is nothing new about this idea.  It has been around for at least 30 years (that I know about), and probably a lot longer than that. Unfortunately, there has been a lot of abuse in the area of employee cost reimbursements, with the predictable result of heightened IRS scrutiny. Reimbursement for costs actually incurred, supported by proper records, is acceptable.  "Reimbursements" as disguised compensation are not. Jim Hudspeth, CPA – Hide quoted text — Show quoted text – I know of a way that employees who use their own tools on the job can receive up to 35% gross income as tool reimbursement. This accounting procedure allows for no payroll taxes to be applied to the compensation paid as reimbursements for the use of tools to employees. That spells big savings to both the employee and the employer. If you have never heard of this before, you should educate yourself. This is one of the hottest ideas to hit the industry.

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Question:

My wife is an ARNP – CRNA (Advanced Registered Nurse Practitioner – Certified Registered Nurse Anesthetist).  They have a highly functional state and national organization.  Their activities and objectives, including CPE, are primarily directed toward patient care, not CYA (Cover Your A–).   My malpractice insurance is roughly 20% of hers, yet when I attend A&A CPE, it seems our primary focus is CYA, not delivering value to our clients.

Partially I think that’s because CPAs, as a group, are better at handling "rules" than actually trying to interpret data and make a decision.  So rather than actually trying to provide value to our clients, we instead spend our time creating documents that we try to insure conform to arcane rules. While tax CPAs are somewhat less that way, there’s still a large group that is uncomfortable doing tax planning (where we can actually do something useful) and instead feel better merely doing compliance work (filling in the forms and interpreting what has already happened against the rule book). I think such CPAs find AMEX/HRB/etc. threatening because they realize that such compliance work truly is a commodity–the client may need it done, but they see no intrinsic value in the process and figure that if they can get it done less expensively, that’s fine. We (CPAs) claim, among other things, to be analytical and objective. When it comes to our standards, as they relate to small non-public clients, we are anything but analytical and objective.  As my school teacher daughter (special education) would put it, we are anal-retentive.

If we don’t provide value to our clients, we *deserve* to be put out of business.  It’s not a bad idea to sit back and ask yourself every so often *WHY* a client should be paying your fee.  That, of course, means determining the value *to the client* of the work you did.  If all I provided to the client was a compilation report (which likely will be filed in some drawer and never looked at again), then I shouldn’t be surprised when someone else is able to "steal" that client by actually helping the client a) understand what those numbers tell him/her and b) work out some ideas on how to improve the client’s situation. That’s called earning your fee. If we can change our standards to the extent that they permit us to put as much effort into providing value to our clients as they require us to put into covering our butts, I’ll get off my horse and take a breather.

I don’t think standards are the problem here.  I think many CPAs use the standards as an excuse to keep from providing real service to their clients. — Ed Zollars, CPA (AZ) http://www.getnet.com/~hmtzcpas

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Any idea if such organizations already exist or are being started somewhere? I’m probably overly cynical, but I expect we’d still be complaining about the boards created for small businesses.  The problems arise more in determining how the board is going to be appointed and its work funded.  Additionally, I expect that firms that work with both types of firms (and will be some that work with firms "on the dividing line" however you draw it) would complain about the excessive complexity.

"God, give us the grace to accept with serenity the things that cannot be changed, courage to change the things that should be changed, and the wisdom to distinguish the one from the other." Share what you know. Learn what you don’t.

Response:

"God, give us the grace to accept with serenity the things that cannot be changed, courage to change the things that should be changed, and the wisdom to distinguish the one from the other."

<Grin.  And, of course, the issue is which category this falls into.  The fundamental problems fall into a few standard areas. 1.  The group making standards isn’t made up of representatives of "my" type of firm.  Given the wide variety in firms that would claim to service small businesses, it is highly likely that virtually all firms would continue to be upset on this issue.  Remember that even the Big 5 have people that claim to work with small business, though their definition of what is a small business is likely a bit different from most of the rest of us <grin. 2. The members of the board are different from most CPAs servicing that market.  Likely to be true no matter what, since I haven’t met a single CPA who is like "most" CPAs <grin.  Second there will be a bias in who is able to serve.  On a purely voluntary basis, the cost of serving becomes greater the smaller the firm (since time spent on this project pulls a greater percentage of billable time). Even if we have a quota system in place to force representation by various sized firms, reality is that those from the very smallest firms that are willing to serve will likely be of a different sort than your average solo practitioner. 3.  They don’t provide enough value for the money. Financing is a major problem, since we’d have to get small firm CPAs to voluntarily part with dues to this new organization.  Remember that the organization would need to initially lobby to get recognition with each of the various boards of accountancy for its standards (which would likely be an uphill and expensive fight).  Additionally, you’d need to sell major outside user groups (like financial institutions) on the reasons why they should accept statements prepared under these standards. My own gut feeling is that, even if we got it running, in the end we’d just have another AICPA with the same flaws as the current one.  That’s because those flaws came not from some deep, dark conspiracy of the "evil empire" but rather flow from the very nature of large nonprofit professional organizations. — Ed Zollars, CPA (AZ) http://www.getnet.com/~hmtzcpas

Response:

I’m probably overly cynical, but I expect we’d still be complaining about the boards created for small businesses.  The problems arise more in determining how the board is going to be appointed and its work funded.

What if you simply adopted the "tax basis" of accounting as small company GAAP? After all, I’d guess that the vast majority of small company financials *are* tax basis… MTW -Michael T. Wing, CPA (WA)  http://www.versatax.com/

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What if you simply adopted the "tax basis" of accounting as small company GAAP? After all, I’d guess that the vast majority of small company financials *are* tax basis…

Well, nothing really stops that right now–after all, OCBOA statements are perfectly allowable under current standards and the majority of statements we do are OCBOA (non-GAAP) statements.  Additionally, there’s always the "management has elected to omit" line that takes disclosure issues off the table. Note that there do appear to be a few individuals that believe (in error) that you can’t do a tax basis statement if it is virtually identical to the GAAP basis one.  The only limitations are on cash basis (other than tax basis statements) that contain so many modifications as to be virtually equivalent to GAAP statements.  But if it’s tax basis, then how close or far it is from GAAP isn’t relevant. Theoretically there may be a problem with tax basis since tax laws are changed on a regular basis for reasons that have little to do with the proper measurement of income <grin.

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"God, give us the grace to accept with serenity the things that cannot be changed, courage to change the things that should be changed, and the wisdom to distinguish the one from the other." My own gut feeling is that, even if we got it running, in the end we’d just have another AICPA with the same flaws as the current one.  That’s because those flaws came not from some deep, dark conspiracy of the "evil empire" but rather flow from the very nature of large nonprofit professional organizations.

My wife is an ARNP – CRNA (Advanced Registered Nurse Practitioner – Certified Registered Nurse Anesthetist).  They have a highly functional state and national organization.  Their activities and objectives, including CPE, are primarily directed toward patient care, not CYA (Cover Your A–).   My malpractice insurance is roughly 20% of hers, yet when I attend A&A CPE, it seems our primary focus is CYA, not delivering value to our clients. We (CPAs) claim, among other things, to be analytical and objective. When it comes to our standards, as they relate to small non-public clients, we are anything but analytical and objective.  As my school teacher daughter (special education) would put it, we are anal-retentive. If we can change our standards to the extent that they permit us to put as much effort into providing value to our clients as they require us to put into covering our butts, I’ll get off my horse and take a breather. Meanwhile, I think we can do a better job. Jim Hudspeth, CPA Share what you know. Learn what you don’t.

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– Hide quoted text — Show quoted text – This post is an outgrowth of a number of extremely cogent discussions that are presently taking place under the title of  "AICPA – how necessary?" One of the foundation stones in our profession is independence. There is ample room to argue about what independence is, how much is enough, and how to apply it, however I doubt that any of us would argue that we have no need for it. I have a question, an assertion, and a question. The question: If the AICPA is going to be in the business of formulating accounting rules, should it not be independent? The assertion: The AICPA is not independent.  It makes no attempt to be independent. It openly advocates positions that it deems beneficial to its membership, with little regard for the cost of such positions to the public at large. The question: Should the AICPA be broken up?  Should the rule making function be separated from the membership services function, with completely different leadership groups and membership requirements? Jim Hudspeth, CPA This is a very good. The FASB is for big company GAAP. The AICPA should be a big company lobbying and training organization, with no power to make rules. We also need small business rule making and lobbying organizations.

Any idea if such organizations already exist or are being started somewhere? Share what you know. Learn what you don’t.

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Any idea if such organizations already exist or are being started somewhere?

I’m probably overly cynical, but I expect we’d still be complaining about the boards created for small businesses.  The problems arise more in determining how the board is going to be appointed and its work funded.  Additionally, I expect that firms that work with both types of firms (and will be some that work with firms "on the dividing line" however you draw it) would complain about the excessive complexity.

Response:

- Hide quoted text — Show quoted text – This post is an outgrowth of a number of extremely cogent discussions that are presently taking place under the title of  "AICPA – how necessary?" One of the foundation stones in our profession is independence.  There is ample room to argue about what independence is, how much is enough, and how to apply it, however I doubt that any of us would argue that we have no need for it. I have a question, an assertion, and a question. The question: If the AICPA is going to be in the business of formulating accounting rules, should it not be independent? The assertion: The AICPA is not independent.  It makes no attempt to be independent. It openly advocates positions that it deems beneficial to its membership, with little regard for the cost of such positions to the public at large. The question: Should the AICPA be broken up?  Should the rule making function be separated from the membership services function, with completely different leadership groups and membership requirements? Jim Hudspeth, CPA

This is a very good. The FASB is for big company GAAP. The AICPA should be a big company lobbying and training organization, with no power to make rules. We also need small business rule making and lobbying organizations.       Mike Block, Tax Fighting C.P.A.                  World’s #1 QuickBooks Top Tester QB add-ons/seminars http://www.blocktax.com        Ft Lauderdale FL 954-566-7540

Response:

This post is an outgrowth of a number of extremely cogent discussions that are presently taking place under the title of  "AICPA – how necessary?" One of the foundation stones in our profession is independence.  There is ample room to argue about what independence is, how much is enough, and how to apply it, however I doubt that any of us would argue that we have no need for it. I have a question, an assertion, and a question. The question: If the AICPA is going to be in the business of formulating accounting rules, should it not be independent? The assertion: The AICPA is not independent.  It makes no attempt to be independent. It openly advocates positions that it deems beneficial to its membership, with little regard for the cost of such positions to the public at large. The question: Should the AICPA be broken up?  Should the rule making function be separated from the membership services function, with completely different leadership groups and membership requirements? Jim Hudspeth, CPA Share what you know. Learn what you don’t.

Response:

The question: Should the AICPA be broken up?  Should the rule making function be separated from the membership services function, with completely different leadership groups and membership requirements?

An interesting question.  Obviously in financial reporting rules, the answer was deemed to be yes when the power to set accounting standards in general was moved to the Financial Accounting Foundation’s board (better known as FASB). The AICPA has retained rulemaking authority in general over accountants reports–the Auditing Standards Board (ASB) and the Accounting and Review Services Committee (ARSC).  Arizona (and I believe Rhode Island) has also ceded control in tax practice by adopting the Statements on Responsibilities in Tax Practice, though most states do not recognize those entities. Of course the big problem becomes how to design a rule making committee without using an organization like the AICPA to house it *AND* how to fund those operations.  Current rules pretty much say that if you don’t pay into the fund, you don’t have a voice. Remember, only dues paying members of the AICPA are going to get a vote on the proposed by-law change that would extend the right to perform compilations to firms controlled by non-CPAs. Also, it seems that any such organization is going to, rather naturally, end up advocating the position of its members–because if it fails to do so, members stop paying dues and the funds go away <grin. While a governmental entity could end up setting the rules (the Florida legislature stepped in to do just that), the problem there is that because these things are controlled at the state level it will be difficult to get uniformity unless all can agree on a national entity to set the rules.

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Question:

I have a few questions and would appreciate any input. Do Big Five firms or even smaller accounting firms expect their tax people to recruit clients?  Or is their technical knowledge "good enough"?  If these firms want recruiters, does this start as the employee reaches a certain point on the "ladder"? Also, in general what area of accounting is most lucrative?  I have the opportunity to specialize in Tax, Audit, or Corporate.  What area is the most lucrative?

Statistically Tax pays the most.

Response:

I have a few questions and would appreciate any input. Do Big Five firms or even smaller accounting firms expect their tax people to recruit clients?  Or is their technical knowledge "good enough"?  If these firms want recruiters, does this start as the employee reaches a certain point on the "ladder"? Also, in general what area of accounting is most lucrative?  I have the opportunity to specialize in Tax, Audit, or Corporate.  What area is the most lucrative?

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Do Big Five firms or even smaller accounting firms expect their tax people to recruit clients?  Or is their technical knowledge "good enough"?  

Technical knowledge by itself isn’t going to be "good enough" long term, since the only people who really could judge your technical merit are other professionals (who wouldn’t generally need your services <grin).  Marketing yourself will be, long term, a key issue for anyone in public practice.  Especially in the tax arena, clients tend to hire people rather than firms–when you listen to them describe their tax adviser, it will be John Doe personally, with maybe a secondary mention that he’s with XYZ. That said, most firms aren’t going to looking for green staff to be bringing in new clients from the start–you first need something to market (which will involve your technical expertise that does have to be there).  And much of your marketing will involve building a reputation that makes others feel comfortable referring work to you. If these firms want recruiters, does this start as the employee reaches a certain point on the "ladder"?

That’s going to vary from firm to firm, but expect to get openly involved in the marketing process sometime after you’ve become licensed. Also, in general what area of accounting is most lucrative?  I have the opportunity to specialize in Tax, Audit, or Corporate.  What area is the most lucrative?

Don’t specialize in the "most lucrative" area, at least if you want to be successful.  Success is going to require lots of work, some of which will not appear to pay immediate dividends (and so you’ll likley skip it if money is your only motivation).   If you aren’t working in an area you *enjoy* your chances for success are cut substantially because it will be obvious to those that are paying you (your clients) that your heart simply isn’t into this–only your need for a paycheck is. However, if you have a true interest in an area, you’ll tend to float to the top of the list of those available to handle these issues and will be able to command a premium–even if the area is one that the "experts" would tell you is not a lucractive area. Ed Zollars, CPA (AZ) http://www.getnet.com/~hmtzcpas

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Question:

- Hide quoted text — Show quoted text – A friend is using One-Write Plus for Windows (I’m not sure if he’e using version 5 or 6), and he’s interested in having two or more computers updating the same data at the same time (via dial-up networking). I think you should use something like Peachtree that’s already set up for multi-users. I agree, I probably should be… but my friend has invested so much time in 1W+ that he’s reluctant to change unless absolutely necessary. But since we’re on the subject of peachtree… how well does their multi-user stuff work? Suppose I’ve got two (NT) machines on a LAN, and both have peachtree installed… can they both update the accounting data simultaneously?

The One Write manual says that two persons cannot access the same company’s data at the same time. Ver6 pp485 Peachtree is better in that the network does record locks instead of file locks. This means that any process which requires that all of the records of a company be available to the computer also means that only one person can perform this function and other users of the records must get off the records(log out of that file). There are few instances where this is necessary ina given day of operation. PT is very solid when networked. GARY

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I m not too sure about the NT environment, but yes, 2 users can update the accounting data simultaneously. You need to make sure taht you follow the reccomended settings for a network install othrwise it does not work or is very slow. By the way.  OWP is owned by Peachtree, you data conversion should be simple and you should get the upgrade pricing. (Comtetitive upgrade of ver 4.0 s available for $79 anyway) HS – Hide quoted text — Show quoted text – A friend is using One-Write Plus for Windows (I’m not sure if he’e using version 5 or 6), and he’s interested in having two or more computers updating the same data at the same time (via dial-up networking). I think you should use something like Peachtree that’s already set up for multi-users. I agree, I probably should be… but my friend has invested so much time in 1W+ that he’s reluctant to change unless absolutely necessary. But since we’re on the subject of peachtree… how well does their multi-user stuff work? Suppose I’ve got two (NT) machines on a LAN, and both have peachtree installed… can they both update the accounting data simultaneously?

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A friend is using One-Write Plus for Windows (I’m not sure if he’e using version 5 or 6), and he’s interested in having two or more computers updating the same data at the same time (via dial-up networking). I think you should use something like Peachtree that’s already set up for multi-users.

I agree, I probably should be… but my friend has invested so much time in 1W+ that he’s reluctant to change unless absolutely necessary. But since we’re on the subject of peachtree… how well does their multi-user stuff work? Suppose I’ve got two (NT) machines on a LAN, and both have peachtree installed… can they both update the accounting data simultaneously?

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- Hide quoted text — Show quoted text – A friend is using One-Write Plus for Windows (I’m not sure if he’e using version 5 or 6), and he’s interested in having two or more computers updating the same data at the same time (via dial-up networking). It seems to me that if the package is designed properly (client/server, with a reasonably intelligent server), then he wouldn’t have much trouble at all (and he might even get decent performance w/33.6 modems!)… but what are the odds of that in a $69 product? More likely, it seems to me, is that it’s a traditional monolithic system with direct file I/O built into the GUI, and simultaneous multi-user access is out of the question, and performance through a dial-up file sharing (drive mapping) is going to be abysmal at best… Has anyone out there ever tried anything like this? Are the two users going to step on each other’s toes and corrupt the data files? Anyone know how One-Write Plus works internally?

I think you should use something like Peachtree that’s already set up for multi-users.

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A friend is using One-Write Plus for Windows (I’m not sure if he’e using version 5 or 6), and he’s interested in having two or more computers updating the same data at the same time (via dial-up networking). It seems to me that if the package is designed properly (client/server, with a reasonably intelligent server), then he wouldn’t have much trouble at all (and he might even get decent performance w/33.6 modems!)… but what are the odds of that in a $69 product? More likely, it seems to me, is that it’s a traditional monolithic system with direct file I/O built into the GUI, and simultaneous multi-user access is out of the question, and performance through a dial-up file sharing (drive mapping) is going to be abysmal at best… Has anyone out there ever tried anything like this? Are the two users going to step on each other’s toes and corrupt the data files? Anyone know how One-Write Plus works internally? Thanks in advance……

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Question:

Several weeks ago, the hot topic in this newsgroup was circumcision. Someone posted medical references from several decades ago that stated the main purpose of circumcision of infants was to prevent masturbation as the child grew. If anyone still has this would you please repost? Thanks.

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Several weeks ago, the hot topic in this newsgroup was circumcision. Someone posted medical references from several decades ago that stated the main purpose of circumcision of infants was to prevent masturbation as the child grew. If anyone still has this would you please repost? Thanks.

You wouldnt know, Betty…but I can assure you that circumsision does not prevent masturbation. —— James E. Douglass ******

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Several weeks ago, the hot topic in this newsgroup was circumcision. Someone posted medical references from several decades ago that stated the main purpose of circumcision of infants was to prevent masturbation as the child grew. If anyone still has this would you please repost? You wouldnt know, Betty…but I can assure you that circumsision does not prevent masturbation.

Does not prevent, but DOES make it less pleasurable, and often more difficult. Here’s an extract from an article published in the Montreal Gazette last September. It may help you understand why sex is less pleasureable after circumcision: "We really do tend to talk about the penis much more than we know about it," says Dr. John Taylor, a pathologist at the Manitoba Health Sciences Centre. Taylor set out to change that, and examined the foreskins of 22 deceased adult men in his morgue.  His very elementary finding  –  that the inside of the prepuce contains highly specialized nerve endings, and that anatomically "the prepuce very much resembles the lip"  –  was considered newsworthy enough by the British Journal of Urology that it accepted Taylor’s foreskin study for publication. Taylor found the inside of the foreskin contains a band of ridged skin, the ridges holding a number of round nerve endings.  Those round nerve endings rub up and down the penile shaft during intercourse, leading Taylor to postulate that the purpose of the foreskin is to encourage the ejaculatory reflex. The medical literature is totally silent on a related question: the relationship between sexual performance and circumcised state among middle-aged and older men. After circumcision, the skin of a male’s glans kerotinizes  –  thickens and toughens up.  If a man’s sex drive declines as he gets older, does a thin-skinned glans allow him more sexual sensation than a thick-skinned one? This question, unfortunately, stands at the unstudied frontier of male sexuality.

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: : My answer is: "Well, your parents could have had you circumsized : : before you turned two years old." : : : : How’d you like to be the parents of one of these patients? : : : : Rafael Luebbert, M.D. : While they’re shopping for different parents, they’d probably do well to look : for a more compassionate doctor as well. : Can we see some stats on this, doc? Uncircumsized males have twenty times the risk of urinary tract infections than circumsized males, and 3000 times the risk of penile cancer. Circumcision also prevents the spread of sexually transmitted diseases and decreases the risk of cervical cancer in females. While in fact, people in countries with excellent hygeine have low risks of penile cancer, like Scandanavia, places with moderate to poor hygeine have high incidences of penile cancer.  The United States would be considered a country with barely moderate hygeine practices.  In Africa, where uncircumsized males are the norm, and hygeine is poor, penile cancer is abundant; 20% of all male cancers in Africa are cancer of the penis. Penile cancer represents the ONLY neoplasm for which there exists a predictable and simple means of prophylaxis that SPARES the organ at risk. Rafael Luebbert

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Hmm, how about removing all our teeth – then we won’t get toothache ?

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– Hide quoted text — Show quoted text – : : My answer is: "Well, your parents could have had you circumsized : : before you turned two years old." : : : : How’d you like to be the parents of one of these patients? : : : : Rafael Luebbert, M.D. : While they’re shopping for different parents, they’d probably do well to look : for a more compassionate doctor as well. : Can we see some stats on this, doc? Uncircumsized males have twenty times the risk of urinary tract infections than circumsized males, and 3000 times the risk of penile cancer. Circumcision also prevents the spread of sexually transmitted diseases and decreases the risk of cervical cancer in females. While in fact, people in countries with excellent hygeine have low risks of penile cancer, like Scandanavia, places with moderate to poor hygeine have high incidences of penile cancer.  The United States would be considered a country with barely moderate hygeine practices.  In Africa, where uncircumsized males are the norm, and hygeine is poor, penile cancer is abundant; 20% of all male cancers in Africa are cancer of the penis. Penile cancer represents the ONLY neoplasm for which there exists a predictable and simple means of prophylaxis that SPARES the organ at risk. Rafael Luebbert

     Earily retraction of the foreskin can and does cause adhesions which can occlude part or all of the urethral opening probably accounting for most of the UTIs. Foreskin should not be forced back to be cleaned . Infantile erections will eventually stretch and loosen any natural adhesions allowing complete retraction of the foreskin. Bad advice by docs about early retraction and cleaning has cause a great deal of pain and illness. Sharon

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Uncircumsized males have twenty times the risk of urinary tract infections than circumsized males, and 3000 times the risk of penile cancer. Circumcision also prevents the spread of sexually transmitted diseases and decreases the risk of cervical cancer in females. While in fact, people in countries with excellent hygeine have low risks of penile cancer, like Scandanavia, places with moderate to poor hygeine have high incidences of penile cancer.  The United States would be considered a country with barely moderate hygeine practices.  In Africa, where uncircumsized males are the norm, and hygeine is poor, penile cancer is abundant; 20% of all male cancers in Africa are cancer of the penis.

It would be useful to explain the difference between "excellent hygeine" and poor hygeine of the uncircumcised male here. Many parents who choose not to have their sons cicumcised might not know. This information is not easy to find. Don Nelson

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: Uncircumsized males have twenty times the risk of urinary tract : infections than circumsized males, and 3000 times the risk of penile : cancer. Circumcision also prevents the spread of sexually : transmitted diseases and decreases the risk of cervical cancer in females. And if you believe that…. Do I read you right? "Prevents" the spread of std’s? How does it do that? You also failed to reference your "stats." They’re no good without it.

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– Hide quoted text — Show quoted text – : I am looking for information, articles, history, of circumcision; for an : article  I am writing on the subject, with the theme that circumcision is : nothing less than a barbaric mutilation ritual. Anything you have would be : appreciated. Post here or send to RNKLEIN.aol.com. Thanks. As a physician and a urologist, I have seen quite a few men 20-30 years old with penile cancer (squamous cell carcinoma of the penis), the treatment which is complete removal of the penis. Invariably, they ask how they got it and how it could have been prevented. My answer is: "Well, your parents could have had you circumsized before you turned two years old." How’d you like to be the parents of one of these patients? Rafael Luebbert, M.D.

Well in my experiences, I have talked to people with cancers of the lungs, breasts, prostrate, skin, etc. I guess a well caring parent can have all of these things removed at birth. What a bizarre approach to medicine people are being taught today. Healing by removal. I think a better approach is to learn proper care and to have the knowledge to cure without the need for a knife. Regards, Rich

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: My answer is: "Well, your parents could have had you circumsized : before you turned two years old." : : How’d you like to be the parents of one of these patients? : : Rafael Luebbert, M.D. While they’re shopping for different parents, they’d probably do well to look for a more compassionate doctor as well. Can we see some stats on this, doc?

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I am looking for information, articles, history, of circumcision; for an article  I am writing on the subject, with the theme that circumcision is nothing less than a barbaric mutilation ritual. Anything you have would be appreciated. Post here or send to RNKLEIN.aol.com. Thanks.

Sounds like a real balanced article… jon

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I am looking for information, articles, history, of circumcision; for an article  I am writing on the subject, with the theme that circumcision is nothing less than a barbaric mutilation ritual. Anything you have would be appreciated. Post here or send to RNKLEIN.aol.com. Thanks.

Hi. You may want to contact the National Organization of Circumcision Information Rsources Centers at 415-488-9883. They have a newletter which lists most books and nesletters relating to this topic. Regards, Rich

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 As a physician and a urologist, I have seen quite a few men 20-30 years old  with penile cancer (squamous cell carcinoma of the penis), the treatment  which is complete removal of the penis. Invariably, they ask how they got  it and how it could have been prevented.  My answer is: "Well, your parents could have had you circumsized before you  turned two years old."

     OR, if they chose not to worship at the feet of the Mighty Scalpel (as surgery, as such, is not medicine, but mechanics) my answer would be:     "Well, your parents could have taught you the rudiments of personal hygiene before you turned two years old."      The logic of "prevention by removal", while easy to understand, seems to indicate a lust for unnecessary cutting. Why not yank all second growth teeth as soon as they emerge? Hey, it would save a heck of a lot of trips to the dentist, plus all that time brushing.

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: I am looking for information, articles, history, of circumcision; for an : article  I am writing on the subject, with the theme that circumcision is : nothing less than a barbaric mutilation ritual. Anything you have would be : appreciated. Post here or send to RNKLEIN.aol.com. Thanks. As a physician and a urologist, I have seen quite a few men 20-30 years old with penile cancer (squamous cell carcinoma of the penis), the treatment which is complete removal of the penis. Invariably, they ask how they got it and how it could have been prevented. My answer is: "Well, your parents could have had you circumsized before you turned two years old." How’d you like to be the parents of one of these patients? Rafael Luebbert, M.D.

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I am looking for information, articles, history, of circumcision; for an article  I am writing on the subject, with the theme that circumcision is nothing less than a barbaric mutilation ritual. Anything you have would be appreciated. Post here or send to RNKLEIN.aol.com. Thanks.

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I attended my first ‘Bris" (is that right?) and I passed out from the sight.  It made me ill to watch this, and all I could think later is that a lot of barbaric things are done in the name of religion.  Or health. Has anyone here seen a bris?  The kid is given a pacifier dipped in Mogen David to suck on while the Mohel removes part of his penis!  I thought to myself any man in the room would pass out from pain and fear if all he had was a few drops of wine… Heck, even if he had a whole glass people would scream barbarism and torture. It is sick sick sick. Duffy

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