Question:

You’re not really converting data when you bring it in from EXCEL you are importing data that will likely be poorly formated and incomplete.  Course Quickbooks allows any mistakes you want to make and pertends to work right but if go to a real bookkeeping package like Peachtree expect more problems. Last I checked Quickbooks allowed printing P.O’s and invoices without saving them.  Anybody, know if that is still true.  I nominate QB for the least secure and most embezzable accounting system around. Bill Couture

Response:

I agree that you are better off starting with QuickBooks in the beginning. If you choose to later go to QuickBooks, you will most likely need to find a consultant who would do the conversion for you…which would not be so cheap. If you decide to start with Excel and later convert that to QB, I would be willing to offer my services when you need to convert.

– Hide quoted text — Show quoted text – I’m an degreed accountant with 20+ yrs experience – no certification. I have a potential client who has a seasonal business processing deer killed during the recent hunting season.  What would be the going rate to set up and maintain his books on a regular basis?  Could I do this on excel at first then in the future, go to quickbooks?  He has operated, literally, on a cash basis, not even a checking account yet.  He needs a receipt or something to document all his expenses, right? I ask the rate question because I have one relative’s books for $50/hour, and a non-profit, for less than $25/hour.  This is in the mid-south, in Tennessee. Thanks for your input. the per hour rate may be feasible for the Tennessee market but you should use quickbooks or peachtree as it’s easier to adjust later in preparing state and federal tax returns, 941, sales tax forms, etc.  Receipts may not be necessary for all expenses.  If you can get additonal experience with someone who has done "writeup" work it will save you from making mistakes.

Response:

I’m an degreed accountant with 20+ yrs experience – no certification. I have a potential client who has a seasonal business processing deer killed during the recent hunting season.  What would be the going rate to set up and maintain his books on a regular basis?  Could I do this on excel at first then in the future, go to quickbooks?  He has operated, literally, on a cash basis, not even a checking account yet.  He needs a receipt or something to document all his expenses, right? I ask the rate question because I have one relative’s books for $50/hour, and a non-profit, for less than $25/hour.  This is in the mid-south, in Tennessee. Thanks for your input.

the per hour rate may be feasible for the Tennessee market but you should use quickbooks or peachtree as it’s easier to adjust later in preparing state and federal tax returns, 941, sales tax forms, etc.  Receipts may not be necessary for all expenses.  If you can get additonal experience with someone who has done "writeup" work it will save you from making mistakes.

Response:

I’m an degreed accountant with 20+ yrs experience – no certification. I have a potential client who has a seasonal business processing deer killed during the recent hunting season.  What would be the going rate to set up and maintain his books on a regular basis?  Could I do this on excel at first then in the future, go to quickbooks?  He has operated, literally, on a cash basis, not even a checking account yet.  He needs a receipt or something to document all his expenses, right? I ask the rate question because I have one relative’s books for $50/hour, and a non-profit, for less than $25/hour.  This is in the mid-south, in Tennessee. Thanks for your input.

Response:

I’m an degreed accountant with 20+ yrs experience – no certification. I have a potential client who has a seasonal business processing deer killed during the recent hunting season.  What would be the going rate to set up and maintain his books on a regular basis?  Could I do this on excel at first then in the future, go to quickbooks?  He has operated, literally, on a cash basis, not even a checking account yet.  He needs a receipt or something to document all his expenses, right? I ask the rate question because I have one relative’s books for $50/hour, and a non-profit, for less than $25/hour.  This is in the mid-south, in Tennessee. Thanks for your input.

Charge what will give you the profit you think is fair for your efforts. Don’t consider what others may charge for this. Wayne Brasch, CPA, M. S. Taxation

Response:

Question:

Just a follow-up.  If a treaury stock account is used, it is presented separtely on the balance sheet.

– Hide quoted text — Show quoted text – There are three ways of accounting for treasury stock: 1.  Cost Method:  The gross cost of the shares reacquired is charged to a contra-equity (treasury) stock. 2.  Par value method:  The treasury stock account is charged only for the par value of the shares reacquired.  Other paid in capital are debited in proportion to the amounts recognized upon the original issuance of the shares. 3.  Constructive retirement method:  Similiar to the par value method, except that the aggregate par value of the reacquired shares is charged to the stock account rather than to the treasury stock account. I’m fairly certain that most companies use the cost method, but I’m sure I’ll be corrected if I’m wrong on this. Regards, Matt P., CPA In both Question: How do you treat Treasury Stock in the balance sheet? Do you list it separately and subtract it from Common Stock, or is it automatically deducted from Common Stock? Well, I am about to have my first MAJOR test in intermediate. I have read the chapters; done the instructor chapter work; and reworked some of the problems. I feel somewhat ready only because I know this test when I see it will probably KILL me. After all it is a test on APPLICATION not memorization. Which is something I have strived to do. Apply my knowledge not memorize everything. Two areas I think I will be hit hardest on is the Multi-step Income statement (you know, the order in which EI are to be listed.) and probably the balance sheet ie separating current liabilities from non-current liabilities, and current assets, long-term investments, ppe, intangibles, and other assets. Oh, and then there are the applicable "notes" to the balance sheet. Any suggestions or tips on making it easier to list these things correctly? TIA Janice —

Response:

There are three ways of accounting for treasury stock: 1.  Cost Method:  The gross cost of the shares reacquired is charged to a contra-equity (treasury) stock. 2.  Par value method:  The treasury stock account is charged only for the par value of the shares reacquired.  Other paid in capital are debited in proportion to the amounts recognized upon the original issuance of the shares. 3.  Constructive retirement method:  Similiar to the par value method, except that the aggregate par value of the reacquired shares is charged to the stock account rather than to the treasury stock account. I’m fairly certain that most companies use the cost method, but I’m sure I’ll be corrected if I’m wrong on this. Regards, Matt P., CPA In both

Question: How do you treat Treasury Stock in the balance sheet? Do you list it separately and subtract it from Common Stock, or is it automatically deducted from Common Stock?

– Hide quoted text — Show quoted text – Well, I am about to have my first MAJOR test in intermediate. I have read the chapters; done the instructor chapter work; and reworked some of the problems. I feel somewhat ready only because I know this test when I see it will probably KILL me. After all it is a test on APPLICATION not memorization. Which is something I have strived to do. Apply my knowledge not memorize everything. Two areas I think I will be hit hardest on is the Multi-step Income statement (you know, the order in which EI are to be listed.) and probably the balance sheet ie separating current liabilities from non-current liabilities, and current assets, long-term investments, ppe, intangibles, and other assets. Oh, and then there are the applicable "notes" to the balance sheet. Any suggestions or tips on making it easier to list these things correctly? TIA Janice —

Response:

Well, I am about to have my first MAJOR test in intermediate. I have read the chapters; done the instructor chapter work; and reworked some of the problems. I feel somewhat ready only because I know this test when I see it will probably KILL me. After all it is a test on APPLICATION not memorization. Which is something I have strived to do. Apply my knowledge not memorize everything. Two areas I think I will be hit hardest on is the Multi-step Income statement (you know, the order in which EI are to be listed.) and probably the balance sheet ie separating current liabilities from non-current liabilities, and current assets, long-term investments, ppe, intangibles, and other assets. Oh, and then there are the applicable "notes" to the balance sheet. Any suggestions or tips on making it easier to list these things correctly? TIA Janice

Response:

  Well, I am about to have my first MAJOR test in intermediate. I have read the chapters; done the instructor chapter work; and reworked some of the problems. I feel somewhat ready only because I know this test when I see it will probably KILL me. After all it is a test on APPLICATION not memorization. Which is something I have strived to do. Apply my knowledge not memorize everything. Two areas I think I will be hit hardest on is the Multi-step Income statement (you know, the order in which EI are to be listed.) and probably the balance sheet ie separating current liabilities from non-current liabilities, and current assets, long-term investments, ppe, intangibles, and other assets. Oh, and then there are the applicable "notes" to the balance sheet. Any suggestions or tips on making it easier to list these things correctly?   TIA   Janice   one suggestion – get a year-end annual report from a real company (preferably one you are familiar with or have worked for) and review those financial statements.

Response:

The following is enough to get you through the CPA exam.                 My Company      Multiple Step Income Statement   For the Year Ended December 31, 2003 Net Sales                               xx COGS                                   (xx)            Gross Margin                xxxx General and Administrative Expenses    (xx) Selling Expenses                       (xx) Depreciation Expense                   (xx) Other Expenses and Losses Interest Expense                       (xx) Loss on Sale of Fixed Assets           (xx) Revenues and Gains Interest Income                         xx Gain on Sale of Fixed Assets            xx         Income Before Unusual or         Infrequent items and Tax       xxxx Unusual and Infrequent Items GAIN (LOSS) on Marketable Securities    xx         Income Before Tax              xxxx             Tax Rate                    xx          Net Income After Tax          xxxx                                  My Company                                 Balance Sheet                            As of December 31, 2003 Assets:                              Liabilities and Stockholders’ Equity Current Assets:                      Current Liabilities: Cash                      xx         Accounts Payable                       xx Accounts Receivable       xx         Notes Payable                          xx Notes Receivable          xx         Salaries Payable                       xx Inventory                 xx         Interest Payable                       xx Trading Securities        xx         Tax Payable                            xx Prepaid Expense           xx         Unearned Revenue                       xx                                      Long Term Debt                         xx Investments:                                      Long Term Liabilities: Available for Sale Securities                xx         Bonds Payable                          xx Held to Maturity          xx         Deferred Income Tax Liablity           xx Property, Plant and                  Stckholders’ Equity: Equipment (Fixed Assets)                                      Capital Stock Land                      xx           Preferred Stock                      xx Building                  xx           Common Stock                         xx Eguipment                 xx         Additional Paid in Capital             xx Accumulated Depreciation (xx)        Retained Earnings                      xx                                      Other Comprehensive Income             xx Intangible Asstes:                   Treasury Stock                        (xx) Goodwill                  xx Patents                   xx Copyrights                xx Other Assets: Bond Issue Costs – Hide quoted text — Show quoted text – Well, I am about to have my first MAJOR test in intermediate. I have read the chapters; done the instructor chapter work; and reworked some of the problems. I feel somewhat ready only because I know this test when I see it will probably KILL me. After all it is a test on APPLICATION not memorization. Which is something I have strived to do. Apply my knowledge not memorize everything. Two areas I think I will be hit hardest on is the Multi-step Income statement (you know, the order in which EI are to be listed.) and probably the balance sheet ie separating current liabilities from non-current liabilities, and current assets, long-term investments, ppe, intangibles, and other assets. Oh, and then there are the applicable "notes" to the balance sheet. Any suggestions or tips on making it easier to list these things correctly? TIA Janice —

Response:

Question:

- Hide quoted text — Show quoted text – First I am a CPA in public practice – with my own firm. Second, I do "write up" type work for only a handful of clients – 3 of which are non profit organizations. Well, my comments will probably cause a stir – BBUUTT TO INCREASE BILLINGS. Traditionally, CPAs took the check stubs deposit receipts and bank statements on a monthly basis to "even out" the yearly work load.  After punching the button a set of financial statements is generated – a comp letter slapped on it and higher fees generated.  With the advent of cheap software client no longer "need" this service, but many CPAs still thrive on this type of work.  IMHO – this work is rapidly disappearing.  Thus my firms commitment to generally not perform this function. Since the majority of clients are now computer literate and – if properly guided – can utilize a cheaper program to generate accounting information that is useable in their day to day operations for making management decisions (i.e.. they care about cash flows and AP and AR management primarily), your question IMHO is an extremely good one. Hope I provided another point of view. — Regards, Mark X Rigotti

now most of the "write up" work is after the client has prepared his own deposits and checks with an accounting program like peachtree, quickbooks or MYOB and then wants recognizable monthly financial statements.  It’s easy to do all of this by email attachments

Response:

in a perverse way that’s what makes it good for accountants and business owners,  they can do the dirty work like running checks and deposits, the accountant then uses their time  (per hour) "cleaning" it up.

I’d much rather have them write checks manually and use duplicate deposit tickets and let my office do their financials.  Most of the time when I look at self-prepared financials I just want to PUKE. — Paul A. Thomas, CPA Athens,  Georgia

Response:

in a perverse way that’s what makes it good for accountants and business owners,  they can do the dirty work like running checks and deposits, the accountant then uses their time  (per hour) "cleaning" it up. I’d much rather have them write checks manually and use duplicate deposit tickets and let my office do their financials.  Most of the time when I look at self-prepared financials I just want to PUKE.

if you can get them at the beginning before the bad habits set in, it can be productive but you’re right,  –  it can turn into a mess rather quickly, – Hide quoted text — Show quoted text –

Response:

Traditionally, CPAs took the check stubs deposit receipts and bank statements on a monthly basis to "even out" the yearly work load.

For my clients that don’t have any financial software, or for those that don’t ~want~ to do the books, I am requiring them to let us do the work on a monthly basis.  I always find a few each year that dump a box of stuff off and say "Here’s my year, figure it out" in January or February.  You just can’t do 12 months of work like that in a few hours. After punching the button a set of financial statements is generated – a comp letter slapped on it and higher fees generated.

The comp letter only goes if the financials are leaving your office. With the advent of cheap software client no longer "need" this service,

I probably spend more time fixing the clients creative bookkeeping than preparing books from scratch. but many CPAs still thrive on this type of work. IMHO – this work is rapidly disappearing.

And being replaced by fixing their mistakes.  I find that it generally takes longer to make it right, than to keep it right. Thus my firms commitment to generally not perform this function.

Bully for you. Since the majority of clients are now computer literate and

Computer literate and accounting literate are two vastly different things. QB, and programs like that do not replace basic accounting skills.  If anything, those programs enhance the acounting flaws of most small business owners. – if properly guided

Again, I probably spend more time fixing their self-generated financials than the time I would spend generating them to begin with. now most of the "write up" work is after the client has prepared his own deposits and checks with an accounting program like peachtree, quickbooks or MYOB and then wants recognizable monthly financial statements.

You hit the nail squarely on the head.  "Recognizable monthly financial statements". I talked to a welding business the other day.  Looked at their 2002 QB reports.  Not a single fixed asset on the books, one single $400,000 liability account (they said their debt has never been greater than $100,000), about $20,000 of revenues with a net profit of $45,000 (there was a some-odd $250,000 credit account as an expense. I’ll spend a few weeks fixing this into "recognizable financial statements". Don’t ya just love QuickBooks? — Paul A. Thomas, CPA Athens,  Georgia

Response:

– Hide quoted text — Show quoted text – First I am a CPA in public practice – with my own firm. Second, I do "write up" type work for only a handful of clients – 3 of which are non profit organizations. Well, my comments will probably cause a stir – BBUUTT TO INCREASE BILLINGS. Traditionally, CPAs took the check stubs deposit receipts and bank statements on a monthly basis to "even out" the yearly work load.  After punching the button a set of financial statements is generated – a comp letter slapped on it and higher fees generated.  With the advent of cheap software client no longer "need" this service, but many CPAs still thrive on this type of work.  IMHO – this work is rapidly disappearing.  Thus my firms commitment to generally not perform this function. Since the majority of clients are now computer literate and – if properly guided – can utilize a cheaper program to generate accounting information that is useable in their day to day operations for making management decisions (i.e.. they care about cash flows and AP and AR management primarily), your question IMHO is an extremely good one. Hope I provided another point of view. — Regards, Mark X Rigotti now most of the "write up" work is after the client has prepared his own deposits and checks with an accounting program like peachtree, quickbooks or MYOB and then wants recognizable monthly financial statements.  It’s easy to do all of this by email attachments

Bob, Agreed 100% with QuickBooks being the biggest "OFFENDER" in that area. <BG — Regards, Mark X Rigotti

Response:

- Hide quoted text — Show quoted text – First I am a CPA in public practice – with my own firm. Second, I do "write up" type work for only a handful of clients – 3 of which are non profit organizations. Well, my comments will probably cause a stir – BBUUTT TO INCREASE BILLINGS. Traditionally, CPAs took the check stubs deposit receipts and bank statements on a monthly basis to "even out" the yearly work load. After punching the button a set of financial statements is generated – a comp letter slapped on it and higher fees generated.  With the advent of cheap software client no longer "need" this service, but many CPAs still thrive on this type of work.  IMHO – this work is rapidly disappearing.  Thus my firms commitment to generally not perform this function. Since the majority of clients are now computer literate and – if properly guided – can utilize a cheaper program to generate accounting information that is useable in their day to day operations for making management decisions (i.e.. they care about cash flows and AP and AR management primarily), your question IMHO is an extremely good one. Hope I provided another point of view. — Regards, Mark X Rigotti now most of the "write up" work is after the client has prepared his own deposits and checks with an accounting program like peachtree, quickbooks or MYOB and then wants recognizable monthly financial statements.  It’s easy to do all of this by email attachments Agreed 100% with QuickBooks being the biggest "OFFENDER" in that area.

in a perverse way that’s what makes it good for accountants and business owners,  they can do the dirty work like running checks and deposits, the accountant then uses their time  (per hour) "cleaning" it up.

Response:

Question:

Hi, I am 33, have 10 years experience and an MBA degree, and am thinking about going into managerial accounting. Is it too late? Thanks. cst

Response:

Hi, I am 33, have 10 years experience and an MBA degree, and am thinking about going into managerial accounting. Is it too late? Thanks. cst

Certainly not! Wayne Brasch, CPA, M. S. Taxation

Response:

Question:

He’s using the at-home server (Relevant text with *** *** around it)

Duh…  I forgot to check the message properties.:)

Response:

What is spammnig?  Sorry, new to the internet and don’t know much about it. Jon – Hide quoted text — Show quoted text – He’s using the at-home server (Relevant text with *** *** around it) Duh…  I forgot to check the message properties.:)

Response:

[Cross-posted with followups directed to alt.acting] What is spammnig?  Sorry, new to the internet and don’t know much about it.

It includes indiscriminately posting to multiple newsgroups, as you just did.  For a more complete description, look here:     http://spam.abuse.net/whatisspam.html — Daniel Norton

Response:

*cough*

message into the email. It is obvious from his cross postings he is going down the list. Regards, Aaron BTW: here are the message properties… Path:

spln!extra.newsguy.com!lotsanews.com!newsfeed.direct.ca!howland.erols.net!n n tp.abs.net!newshub2.home.com!news.home.com!news1.rdc1.bc.home.com.POSTED!no t – Hide quoted text — Show quoted text – -for-mail Newsgroups: alt.accounting,alt.acting,alt.activism Lines: 8 NNTP-Posting-Host: 24.113.136.93 X-Trace: news1.rdc1.bc.home.com 945320097 24.113.136.93 (Wed, 15 Dec 1999 20:54:57 PST) Xref:  spln alt.accounting:19568 alt.acting:42145 alt.activism:208520 (ADULTS ONLY) Excellent porn site I found. Check it out. Its worth you while! http://www.seek69.com/cgi-bin/hits/ads.pl?advert=2301 lvswcdssnxzwectjxmuvtcsxehchbg

Response:

He’s using the at-home server (Relevant text with *** *** around it) – Hide quoted text — Show quoted text – *cough* message into the email. It is obvious from his cross postings he is going down the list. Regards, Aaron BTW: here are the message properties… Path: spln!extra.newsguy.com!lotsanews.com!newsfeed.direct.ca!howland.erols.net!n n tp.abs.net!newshub2.home.com!news.home.com!news1.rdc1.bc.home.com.POSTED!no t -for-mail Newsgroups: alt.accounting,alt.acting,alt.activism Lines: 8 NNTP-Posting-Host: 24.113.136.93

***** X-Trace: news1.rdc1.bc.home.com 945320097 24.113.136.93 (Wed, 15 Dec 1999 20:54:57 PST)

****

*****

**** – Hide quoted text — Show quoted text – Xref:  spln alt.accounting:19568 alt.acting:42145 alt.activism:208520 (ADULTS ONLY) Excellent porn site I found. Check it out. Its worth you while! http://www.seek69.com/cgi-bin/hits/ads.pl?advert=2301 lvswcdssnxzwectjxmuvtcsxehchbg

Response:

message into the email. It is obvious from his cross postings he is going down the list. Regards, Aaron BTW: here are the message properties… Path: spln!extra.newsguy.com!lotsanews.com!newsfeed.direct.ca!howland.erols.net!n n tp.abs.net!newshub2.home.com!news.home.com!news1.rdc1.bc.home.com.POSTED!no t -for-mail Newsgroups: alt.accounting,alt.acting,alt.activism Lines: 8 NNTP-Posting-Host: 24.113.136.93 X-Trace: news1.rdc1.bc.home.com 945320097 24.113.136.93 (Wed, 15 Dec 1999 20:54:57 PST) Xref:  spln alt.accounting:19568 alt.acting:42145 alt.activism:208520

– Hide quoted text — Show quoted text – (ADULTS ONLY) Excellent porn site I found. Check it out. Its worth you while! http://www.seek69.com/cgi-bin/hits/ads.pl?advert=2301 lvswcdssnxzwectjxmuvtcsxehchbg

Response:

Question:

Hello Im currently writing an accounts program for you internetty dudes! Also please see further down for a genuine question – coping with someone who is a supplier and customer. See it at www.btinternet.com/~chulcoop If anyone was there when I last told a newsgroup about this it has changed – now Trial, Balance and P&L should be supported and soon assets will be too. Great for learning me thinks – or is it? I have been flamed before for providing a free service to the public (how dare i inform people of some free software I have written )  but some people have helped so please if your not interested ignore this. However I wish to develop this for accountants by accountants and have incorporated a few ideas from other people.  Stocks and assets to come. A question that is really bugging me though – a joint sales/purchase account. Suppose person a is both a supplier and a customer  , how is this handled? Are there two seperate accounts each of the Sales and Purchases ledger which are unrelated (apart from having the same details) is this so rare it is not bothered about? I s  the account shared amongst the ledgers? I have read a lot of books e.g. Woods but this does not seem to be covered. I would be grateful of any help you can provide, Cliff.

Response:

It’s a fairly common situation, and one that most bookkeeping/accounting software doesn’t handle well. Although there is much info that is common to both customers and vendors, and in many ways sales and AR data are mirrors of purchases and AP, there are nevertheless a number of differences.  It may be possible to design a system with a single ledger for AR and AP, and a single file for customers and vendors, but I’ve not seen it done. Aside from the differences between AR and AP, perhaps the most compelling reason to treat them separately and differently is the legal issues about the right of offset.  It is not automatically correct and legal to offset receivables from a person with payables to the same person, and it may not be desirable even when legal.  Careful separation of AR/sales functions from AP/purchases is a significant aspect of internal control in many businesses, though that may not be a consideration for most smaller businesses.  Any system that makes it too easy to offset receivables with payables might contribute to serious financial and legal problems. I find that QuickBooks takes a reasonable approach to these issues, and undoubtedly the procedures (or similar) that work in QB also work in other software.  QB procedures include the following: AR and AP ledgers are separate, customer and vendor files are separate.  You cannot buy from a customer or sell to a vendor.  QB does, however, allow you to easily issue a check to a customer and receive money from vendors – quite difficult to do in some software, intentionally, for reasons of internal control.  QB documentation describes procedures to create separate customer and vendor records for the same person, and to offset AR and AP balances for such a person when appropriate; it seems to me that these procedures are less onerous than in much other software, but still sufficient to provide a reasonable degree of internal control. – Hide quoted text — Show quoted text – Suppose person a is both a supplier and a customer  , how is this handled? Are there two seperate accounts each of the Sales and Purchases ledger which are unrelated (apart from having the same details) is this so rare it is not bothered about? I s  the account shared amongst the ledgers?

Response:

However I wish to develop this for accountants by accountants and have incorporated a few ideas from other people.  Stocks and assets to come.

Cool.   But I recommend you focus on cash flow if you’re not already doing so. That means tools and reports and functinos to make managing the cash, payables and receivables and inventory easier so the company will actually do it <G Suppose person a is both a supplier and a customer  , how is this handled? Are there two seperate accounts each of the Sales and Purchases ledger which are unrelated (apart from having the same details) is this so rare it is not bothered about?   Is  the account shared amongst the ledgers?

It happens often enough.  Haven’t you examined Quickbooks, Peachtree, or a few other accounting packages?  They usually have totally separate Vendor Lists and Customer lists.   And totally separate APs and ARs, of course.   Users can always post negative amounts into the accounts.  Quickbooks has a defect in its database design that makes it impossible to post an accounting entry between any two customer or vendor accounts but that is a unique problem none of the other accounting packages have. — Want to do everybody a REALLY great service?  Develop your program to ride alongside any of the good contact managers or directories.  IMAP4 would be really spectacular! But Outlook, ACT! or GOldmine would be pretty exciting too… Todd

Response:

Wow, good post Vern.  This is an interesting area; anybody interested? run this query on http://www.altavista.com  +"accounts" +"receivable" +payable +"right of offset" But the ability to sell to a vendor or buy from a customer is something that should be an option in any accounting package.  These are not something profane, they happen all the time.  And in most cases, even where the system maintains a single "Contacts" database, these transactions are carried in separate payables and receivables attached to the same ENTITY.  (don’t confuse the AR/AP with the Contact entity) I think maintaining separate records for customers and vendors in accounting software is done mainly to clean up the user interface in the Maintain Vendors and Maintain Customers screens.  There are already an intimidating number of settings in those screens, so they keep them separate.   I see many evidences of software designers simplifying and beautifying the user interface to bring it within reach of people with lower skillsets.  But I don’t see any similar level of concern by designers, over highfalutin’ problems like right of offset.  These are the same guys who gave bookkeepers the power to revise entries without a trace, and create many other major, major accounting problems! so gimme a break <G TOdd – Hide quoted text — Show quoted text – It’s a fairly common situation, and one that most bookkeeping/accounting software doesn’t handle well. Although there is much info that is common to both customers and vendors, and in many ways sales and AR data are mirrors of purchases and AP, there are nevertheless a number of differences.  It may be possible to design a system with a single ledger for AR and AP, and a single file for customers and vendors, but I’ve not seen it done. Aside from the differences between AR and AP, perhaps the most compelling reason to treat them separately and differently is the legal issues about the right of offset.  It is not automatically correct and legal to offset receivables from a person with payables to the same person, and it may not be desirable even when legal.  Careful separation of AR/sales functions from AP/purchases is a significant aspect of internal control in many businesses, though that may not be a consideration for most smaller businesses.  Any system that makes it too easy to offset receivables with payables might contribute to serious financial and legal problems. I find that QuickBooks takes a reasonable approach to these issues, and undoubtedly the procedures (or similar) that work in QB also work in other software.  QB procedures include the following: AR and AP ledgers are separate, customer and vendor files are separate.  You cannot buy from a customer or sell to a vendor.  QB does, however, allow you to easily issue a check to a customer and receive money from vendors – quite difficult to do in some software, intentionally, for reasons of internal control.  QB documentation describes procedures to create separate customer and vendor records for the same person, and to offset AR and AP balances for such a person when appropriate; it seems to me that these procedures are less onerous than in much other software, but still sufficient to provide a reasonable degree of internal control. Suppose person a is both a supplier and a customer  , how is this handled? Are there two seperate accounts each of the Sales and Purchases ledger which are unrelated (apart from having the same details) is this so rare it is not bothered about? I s  the account shared amongst the ledgers?

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Question:

I’m an accounting major at Queens College and I’m in my senior year.  I have a GPA of 3.14.  I have never worked in accounting but I think that it is time for me to start building my career.  My problem is that as I look through the classifieds, I notice that a degree and experience is needed. Can anyone suggest what my next move should be? — Thanks,      Tommy Visit the newest Ramones site on the web http://members.tripod.com/Gabbagabbahey/143

Response:

Look for an internship at a local company.  This may also be an option for credit in college. Don   I’m an accounting major at Queens College and I’m in my senior year.  I have   a GPA of 3.14.  I have never worked in accounting but I think that it is   time for me to start building my career.  My problem is that as I look   through the classifieds, I notice that a degree and experience is needed.   Can anyone suggest what my next move should be?   —   Thanks,        Tommy   Visit the newest Ramones site on the web   http://members.tripod.com/Gabbagabbahey/143

Response:

I’m an accounting major at Queens College and I’m in my senior year.  I have a GPA of 3.14.  I have never worked in accounting but I think that it is time for me to start building my career.  My problem is that as I look through the classifieds, I notice that a degree and experience is needed. Can anyone suggest what my next move should be? — Thanks,      Tommy Visit the newest Ramones site on the web http://members.tripod.com/Gabbagabbahey/143

– I hope you don’t send emails to prospective employers with the link to the Ramones website. That said, what type of career are you looking for, public or private?  Having graduated from a CUNY school [Baruch] I imagine that Queens college has job fairs and career advisement.  They can be a fantastic resource for someone starting a career.  Watch the Sunday Newday, they frequently run ads for job fairs. What newspapers are you looking at?  Depending on where you live and want to work, the Sunday Times and Newsday are very good.  I found my first job through The Times. What headings are you looking at?  You probably would want to focus on entry level accounting and finance positions.  Not all jobs are listed under the heading "accounting".  The first few times through the newspaper[s] of you choice read the entire classified section.  This may take some time but it is well worth it.  As I said, not all accounting jobs are listed in the accounting section of the classifieds.  After a while you will get a feel where some of the jobs you are interested in are listed. If you see a job listing requirements slightly ahead of your skillset,  send them a resume anyway.  You never know, they may be having trouble filling the position or may simply be willing to give someone junior a chance. It is not easy or fun, but if you can present yourself well and have a polished resume, and are willing to put in some work, you will find yourself with a job.  You really need to put effort into the whole process.  Something I learned early in my career is that no interview is a waste of time. Whether good or bad, you can usually learn something about yourself or the process, not to mention that every interview is an opportunity to polish you presentation. Good luck. Mondo

Response:

Your best options are internships or accounting work through temp jobs.  As long as you can run a spreadsheet, a wordprocessor and pass a simple bookkeeping test you can get some entry level work which will allow you decide if accounting or what aspect of accounting appeals to you. Sometimes small accounting firms will hire college students and teach them to do parttime bookkeeping, there are seasonal positions as a tax preparer and in auditing. check with you student placement services and accounting insturctors. KG – Hide quoted text — Show quoted text – I’m an accounting major at Queens College and I’m in my senior year.  I have a GPA of 3.14.  I have never worked in accounting but I think that it is time for me to start building my career.  My problem is that as I look through the classifieds, I notice that a degree and experience is needed. Can anyone suggest what my next move should be? — Thanks,      Tommy Visit the newest Ramones site on the web http://members.tripod.com/Gabbagabbahey/143

Response:

Hello, I need a bit of help. I use QuickBooks 99 for general everyday business. My question is do I log all my bills into it? As in I have 1 credit card for business, do I log all the transactions for the month or do I just log the total for the credit card statement? Thank you, Scott T.

Response:

Scott: I enter as one bill, then I distribute to the appropriate GL accounts in the lower window. Dick K.

– Hide quoted text — Show quoted text – Hello, I need a bit of help. I use QuickBooks 99 for general everyday business. My question is do I log all my bills into it? As in I have 1 credit card for business, do I log all the transactions for the month or do I just log the total for the credit card statement? Thank you, Scott T.

Response:

The preferred procedure, as described in the User’s Guide and Help, is to record each transaction separately.  This let’s you keep track of your credit card balance on a continuous basis, no surprise when you receive the statement.  As well, it’s sometimes difficult to remember details of a transaction on the basis of the limited description on the credit card statement.  And, users in some countries must record tax credit information that appears on the original invoice but not on the credit card statement. However, many do as Dick Kusleika describes.  Note that it is important, as Dick describes, to allocate the charges to specific accounts; it is not sufficient to just record the total as "credit card expenses". What does your accountant advise?

Hello, I need a bit of help. I use QuickBooks 99 for

general everyday business. My question is do I log all my bills into it? As in

I have 1 credit card for business, do I log all the transactions for the

month or do I just log the – Hide quoted text — Show quoted text – total for the credit card statement? Thank you, Scott T.

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Question:

Hello; i need help in accounting as i am not aure about anything on accounts. i am grateful if there is someone help me out in accounting.

Response:

Hi there Taggy, I’m not sure what kind of help you’re looking for but you’d probably get more responses if you ask a more specific question. -Asmodeus – Hide quoted text — Show quoted text – Hello; i need help in accounting as i am not aure about anything on accounts. i am grateful if there is someone help me out in accounting.

Response:

Hi Taggy LESSON #1 DEBITS ON THE LEFT CREDITS ON THE RIGHT

– Hide quoted text — Show quoted text – Hello; i need help in accounting as i am not aure about anything on accounts. i am grateful if there is someone help me out in accounting.

Response:

Check out http://www.netpartners-marketing.com/FSOffer/ifsin tr.html to register/win free share(s) of stock in Internet company.  This company plans to be a force in the small growth company investment area. Remember when Yahoo first got going you could have gotten free shares worth a lot today.  Who know? This is a free shot and you have nothing to lose. Jack Newhouse

Response:

Check out http://www.netpartners-marketing.com/FSOffer/ifsin tr.html to register/win free share(s) of stock in Internet company.  This company plans to be a force in the small growth company investment area. Remember when Yahoo first got going you could have gotten free shares worth a lot today.  Who know? This is a free shot and you have nothing to lose. Jack Newhouse

want to get in n free stock givaway

Response:

Hi Taggy, Lesson #2 Assets = Liabilities + Owner’s Equity – Hide quoted text — Show quoted text – Hello; i need help in accounting as i am not aure about anything on accounts. i am grateful if there is someone help me out in accounting.

Response:

Question:

I’m a Chinese senior in Accounting major. I want to address Accounting Ethics in my thesis. If any of you could kindly advise me on the main research topics in this area, especially some suggestions for my thesis design, I would be highly appreciated. Duo Deng

Response:

In the public accounting area, one very hot topic is the movement toward accepting insurance and investment commissions by CPAs in a growing number of states in the US.

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So CPA’s ethical level and how to bind them thru rules, arise as key factors. But under China’s special transitional circumstances, rent-seeking would be easier and incomplete, unpracticable laws may increase this possiblity. Then, how to aborb the past experiences of developed countries and construct a healthy external enviroment in the long run, while at the same time, how to explore the compromise resolution in the short run, will become necessary. Wul’d like your advice. Duo Deng

Response:

So CPA’s ethical level and how to bind them thru rules, arise as key factors. But under China’s special transitional circumstances, rent-seeking would be easier.  And incomplete, unpracticable laws may increase this possiblity.

Asian governments have come up with lawmaking bodies, and executive branches.  Not so different, in appearance, from the west.  In good humor, I’d say many of us in the west wonder if our own legislatures are merely structures that accommodate more factions and power blocs than the simple autocracies they replaced!   Anyways, I am skeptical that the ministries, and the legal and accounting ‘professions’ they have commissioned, actually have a bonafide intention and will to require financial statements "present fairly" the financial position and the results of operation of large enterprises. I am not the greatest writer in the world and this is a very difficult topic. But if you stand back a distance from teh whole textbook of Western GAAP, you have to scratch your head and wonder whether Asian GAAP will ever agree to all these finely parse definitions and junk, from current/noncurrent to leases, troubled debt, securities valuation, on upwards into derivatives… Don’t you think it depends an awful lot on the culture these definitions arose from? Overlaying western GAAP onto a territory where it doesn’t fit, reminds me vaguely, of European colonial powers dividing Africa into zones which had no relation to the boundaries   actually held by tribal africans.  Resulting in centuries of warfare, after the Europeans departed. So I’d say, you’ll have to work hard to work out definitions of GAAP that everybody can agree to. After that, God speed to you auditors, and I wish you well.  If the Asian accounting profession can at least remain independent of entities you audit, and have the courage to stand up to pressure from the vested interests that always exist, you will be doing your country the highest service. It isn’t really very hard to discriminate between the truth and a lie.  What is difficult is to refuse to participate in a lie, when all those around you apply their pressures and when there is no monetary reward for you, in telling the truth.  

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In good humor, I’d say many of us in the west wonder if – Hide quoted text — Show quoted text -our own legislatures are merely structures that accommodate more factions and power blocs than the simple autocracies they replaced!  …the ministries, and the legal and accounting ‘professions’ they have commissioned, actually have a bonafide intention and will to require financial statements "present fairly" the financial position and the results of operation of large enterprises. But if you stand back a distance from teh whole textbook of Western GAAP, you have to scratch your head and wonder whether Asian GAAP will ever agree to all these finely parse definitions and junk, from current/noncurrent to leases, troubled debt, securities valuation, on upwards into derivatives… Don’t you think it depends an awful lot on the culture these definitions arose from? Overlaying western GAAP onto a territory where it doesn’t fit, reminds me vaguely, of European colonial powers dividing Africa into zones which had no relation to the boundaries actually held by tribal africans.  Resulting in centuries of warfare, after the Europeans departed. So I’d say, you’ll have to work hard to work out definitions of GAAP that everybody can agree to. After that, God speed to you auditors, and I wish you well.  If the Asian accounting profession can at least remain independent of entities you audit, and have the courage to stand up to pressure from the vested interests that always exist, you will be doing your country the highest service. It isn’t really very hard to discriminate between the truth and a lie.  What is difficult is to refuse to participate in a lie, when all those around you apply their pressures and when there is no monetary reward for you, in telling the truth. ##Todd, may I say it encapsulates the prime issues. I did a thesis on it in

1991and the issue is cultural. Yoy may like to look at *Comparative International Accounting* edited by Nobes & Parker with a foreward by the famous English Professor Stamp – of the Stamp Report Fame. St Martins Press is the USA Publisher or Philip Alan of Oxford. The ISBN is 0-86003-535-2 or papaerback at 0-86003-650-5. It gives you the problem areas and also deals with harmonisation issues – NOT standardisation. The austhors come from the repsetivew countries when you are looking at local problems. Peter French PhD CMA Melbourne Australia – Hide quoted text — Show quoted text –

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It isn’t really very hard to discriminate between the truth and a lie.  What is difficult is to refuse to participate in a lie, when all those around you apply their pressures and when there is no monetary reward for you, in telling the truth.

In my view, Todd is entirely correct, except I would go further.  Not only can an honest accountant be denied monetary reward, he / she can be vilified for not being a "team player".  In order for the process to work, honest messagers (in this case accountants) must be valued and supported, and they often aren’t. Jim Hudseth, CPA

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- Hide quoted text — Show quoted text – Not only can an honest accountant be denied monetary reward, he/she can be vilified for not being a "team player".  In order for the process to work, honest messagers (in this case accountants) must be valued and supported, and they often aren’t. Jim Hudseth, CPA This is excellent commentary. The same problems, in a somewhat different form, exist here (USA). While we (accounting profession? USA) have no nepotistic barriers to entry, we do have seduction (financial incentives) and coercion (peer pressure).  As a general rule, we seem to be more concerned with making money and getting along than "telling it like it is." Further, we have created an almost impenetrable thicket of arcane rules in which to hide, appearing to do our job when in fact we have no stomach for the reality of what we claim to do. My 2 cents worth.

### I did a survey in early 1990 that showed that there were no qualified audit reports where the auditor had received fees for other consultancies. The only requirement in our legislation here is that there must be disclosure of all remuneration recieved highlgting any fees for non audit services Peter French PhD CMA Australia – Hide quoted text — Show quoted text –

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- Hide quoted text — Show quoted text – In the public accounting area, one very hot topic is the movement toward accepting insurance and investment commissions by CPAs in a growing number of states in the US. its legal, but if you try it you will find your ethics slowly drane away

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Not only can an honest accountant be denied monetary reward, he/she can be vilified for not being a "team player".  In order for the process to work, honest messagers (in this case accountants) must be valued and supported, and they often aren’t. Jim Hudseth, CPA

Yes this goes to the core of the problem.  Whatever the Asian nations implement as "public accountancy" will have to provide as a minimum, an environment for their "CPAs" to give opinions on financial statements without fear of retribution. A number of governments, the Chinese Indonesian and Malaysian for example, have no historic precedent for allowing individuals to publish opinions like that, much less protecting such individual intellectual opinions. To the contrary, many instances exist where individuals, or organizations such as the press, were repressed for attempting to carry on an objective discussion about enterprises especially in the public sector or those owned outright, by elites in the government. They will have to climb a number of difficult ladders, actually.  To begin with, they will have to develop some respect for the intellect. For example, a financial manager might say "This enterprise has a negative cash flow, and it will fail if it doesn’t get additional financing or stop the negative cash flow."   This is an example of a statement that can be objectively verified and serve as a useful component in managing an enterprise.  Yet such statements are routinely suppressed in most of Asian countries, in order to manipulate the behavior of creditors, customers, employees and other stakeholders in the enterprise. As long as the realm of reason and the intellect is subordinated to the willful policy decisions of the governemt or the enterprise, there will be little hope for Asian countries. By suppressing the engines of the intellect they poison the well from which any robust manangement processes could ever be drawn.  No matter what they do, they will require a healthy and clueful intellectual envirnoment. Good minds flee from the grip of such foolish leadership. Another ladder they must ascend, which I frankly see little progress thus far, is one in which the accounting profession itself is an intellectual meritocracy.  None of these countries has what I would call a real profession, in which a man or woman can make a name for themselves by pricking the bubbles and pointing out the fallacies of existing policies.  Instead, the CPA profession seems to be an occupation where the children of the rich are admitted and the numbers and types of practitioners are limited by means other than intellectual ability. Just my 2 cents worth.

Response:

– Hide quoted text — Show quoted text – Not only can an honest accountant be denied monetary reward, he/she can be vilified for not being a "team player".  In order for the process to work, honest messagers (in this case accountants) must be valued and supported, and they often aren’t. Jim Hudseth, CPA Yes this goes to the core of the problem.  Whatever the Asian nations implement as "public accountancy" will have to provide as a minimum, an environment for their "CPAs" to give opinions on financial statements without fear of retribution. A number of governments, the Chinese Indonesian and Malaysian for example, have no historic precedent for allowing individuals to publish opinions like that, much less protecting such individual intellectual opinions. To the contrary, many instances exist where individuals, or organizations such as the press, were repressed for attempting to carry on an objective discussion about enterprises especially in the public sector or those owned outright, by elites in the government. They will have to climb a number of difficult ladders, actually.  To begin with, they will have to develop some respect for the intellect. For example, a financial manager might say "This enterprise has a negative cash flow, and it will fail if it doesn’t get additional financing or stop the negative cash flow."   This is an example of a statement that can be objectively verified and serve as a useful component in managing an enterprise.  Yet such statements are routinely suppressed in most of Asian countries, in order to manipulate the behavior of creditors, customers, employees and other stakeholders in the enterprise. As long as the realm of reason and the intellect is subordinated to the willful policy decisions of the governemt or the enterprise, there will be little hope for Asian countries. By suppressing the engines of the intellect they poison the well from which any robust manangement processes could ever be drawn.  No matter what they do, they will require a healthy and clueful intellectual envirnoment. Good minds flee from the grip of such foolish leadership. Another ladder they must ascend, which I frankly see little progress thus far, is one in which the accounting profession itself is an intellectual meritocracy.  None of these countries has what I would call a real profession, in which a man or woman can make a name for themselves by pricking the bubbles and pointing out the fallacies of existing policies.  Instead, the CPA profession seems to be an occupation where the children of the rich are admitted and the numbers and types of practitioners are limited by means other than intellectual ability. Just my 2 cents worth.

This is excellent commentary. The same problems, in a somewhat different form, exist here (USA). While we (accounting profession? USA) have no nepotistic barriers to entry, we do have seduction (financial incentives) and coercion (peer pressure).  As a general rule, we seem to be more concerned with making money and getting along than "telling it like it is." Further, we have created an almost impenetrable thicket of arcane rules in which to hide, appearing to do our job when in fact we have no stomach for the reality of what we claim to do. My 2 cents worth.

Response:

Question:

Got so tired of feeling angry at him, so I wrote and sent this letter today, with cc’s to the manager of the office where he works and my T.                                                     April 3, 1998 C Health Center I remain in a state of disbelief with regard to your treatment of me for my breathing difficulties. On January 12, 1998 you questioned me with regard to depression when I was there to see you about a breathing problem. I found that to be patronizing, discounting, and insulting to my intelligence.  In addition it was in direct conflict with my t’pist’s request.  In a telephone conversation she told you that both she and I would like you to not attempt to get involved with my emotional issues. That day you did not  sit down to talk to me, you did not listen to my breathing, you simply asked me about depression, gave me some Combivent which did nothing to help, and excused yourself. Having emotional problems does not mean that a person cannot also have physical problems.  Having emotional problems does not mean that a person is not intelligent. I am a CPA, I have a masters degree in Accounting, am presently working on a masters degree at U in Computer Science and Engineering.  I belong to Mensa – the high IQ club with an IQ  higher than what is necessary to be eligible for membership. The next day, January 13, I came in for a breathing treatment.  I had gotten an ok from the nurse I spoke with on the phone.  While I was waiting for the nurse to set up the nebulizer, you walked in and without a greeting listened to me breathe and told me "You’re not very bad," referring to my breathing. Well, as I told you then, every single time I had felt as I did that morning my breathing had done nothing but get worse and worse and worse.  I told you that I hated to wait until it got as bad as it had been the previous day when I was unable to even speak. You didn’t say much. The next day I called your office because I wanted another breathing treatment.  I told the nurse my peak flow was 400 and that every time I’d felt that badly my breathing got worse and worse. The message relayed from you by your nurse was that 400 is a fine peak flow. It might interest you to know that the pulmonologist I am seeing has given me instructions that should my peak flow drop to 400, I should start using the nebulizer which I have at home now every 4 hours. But you did not take my word that I knew what I was talking about with regard to my own health. Not only did you not take my word then, but by the time I was given an ok to come in my peak flow had dropped to 270.  Per my pulmonologist I should go to the ER if it drops to 300. When I did come in you had already left, and the nurse practitioner did take me seriously and gave me a breathing treatment, put me on prednisone, vanceril, serevent, phenylphen.LA, and arranged to have a nebulizer delivered to my home that night, and I was told not to take part in any activitie s at all until I saw the pulmonologist on January 19. I am outraged that in your failure to take me seriously you might have put my life in jeopardy.  I am outraged when I remember how grueling that week was, because you failed to take me seriously. As a result of this experience, I will no longer be seeing anybody at I am unwilling to subject myself to such treatment again.  While I could see someone else  for appointments, there is no way to guarantee that you would not be on call after hours some day when I needed help. My health, my  life, and my dignity are far too precious to me to allow them to be disregarded in this manner again. Todoe      my T, (the name of her office)     — "May fortune favor the foolish."                                    Captain James T. Kirk        About to attempt time travel to retrieve      2 humpback whales from the past to save the world.              ( "Voyage Home"  Star Trek movie.)                       O.W.L. Productions — For more information about this service, send e-mail to:

Response:

Yah!!! What a wonderful, honest, detailed, letter of dignity and self respect. This doctor clearly needs some lessons in listening to hir patients and taking them seriously. I have given feedback to docs before who seemed totally *beyond* help, surgeons of the sort who were clearly mechanics with their perception of me as a mere machine. My complaints of this nature were taken seriously, and not only did *I* notice a difference, but other patients and *doctors* commented on their change as well. So congratulations.. with my heartfelt hope that thing well crafted letter will have a similarly successful effect! (me)

Got so tired of feeling angry at him, so I wrote and sent this letter today, with cc’s to the manager of the office where he works and my T.                                                     April 3, 1998 C Health Center I remain in a state of disbelief with regard to your treatment of me for my breathing difficulties. On January 12, 1998 you questioned me with regard to depression when I was there to see you about a breathing problem. I found that to be patronizing, discounting, and insulting to my intelligence.  In addition it was in direct conflict with my t’pist’s request.  In a telephone conversation she told you that both she and I would like you to not attempt to get involved with my emotional issues. That day you did not  sit down to talk to me, you did not listen to my breathing, you simply asked me about depression, gave me some Combivent which did nothing to help, and excused yourself. Having emotional problems does not mean that a person cannot also have physical problems.  Having emotional problems does not mean that a person is not intelligent. I am a CPA, I have a masters degree in Accounting, am presently working on a masters degree at U in Computer Science and Engineering.  I belong to Mensa – the high IQ club with an IQ  higher than what is necessary to be eligible for membership. The next day, January 13, I came in for a breathing treatment.  I had gotten an ok from the nurse I spoke with on the phone.  While I was waiting for the nurse to set up the nebulizer, you walked in and without a greeting listened to me breathe and told me "You’re not very bad," referring to my breathing. Well, as I told you then, every single time I had felt as I did that morning my breathing had done nothing but get worse and worse and worse.  I told you that I hated to wait until it got as bad as it had been the previous day when I was unable to even speak. You didn’t say much. The next day I called your office because I wanted another breathing treatment.  I told the nurse my peak flow was 400 and that every time I’d felt that badly my breathing got worse and worse. The message relayed from you by your nurse was that 400 is a fine peak flow. It might interest you to know that the pulmonologist I am seeing has given me instructions that should my peak flow drop to 400, I should start using the nebulizer which I have at home now every 4 hours. But you did not take my word that I knew what I was talking about with regard to my own health. Not only did you not take my word then, but by the time I was given an ok to come in my peak flow had dropped to 270.  Per my pulmonologist I should go to the ER if it drops to 300. When I did come in you had already left, and the nurse practitioner did take me seriously and gave me a breathing treatment, put me on prednisone, vanceril, serevent, phenylphen.LA, and arranged to have a nebulizer delivered to my home that night, and I was told not to take part in any activitie s at all until I saw the pulmonologist on January 19. I am outraged that in your failure to take me seriously you might have put my life in jeopardy.  I am outraged when I remember how grueling that week was, because you failed to take me seriously. As a result of this experience, I will no longer be seeing anybody at I am unwilling to subject myself to such treatment again.  While I could see someone else  for appointments, there is no way to guarantee that you would not be on call after hours some day when I needed help. My health, my  life, and my dignity are far too precious to me to allow them to be disregarded in this manner again. Todoe      my T, (the name of her office)     — Someonelse       " I am a poster girl with no poster    I am 32 flavors and then some…"                             Ani Difranco

Response:

good for you todoe! we sory they bein such asses to you,, and ya kno what, your letters getin me fired up to send one the insurance company ahtat is no longer gona cover my thpy visits, yeah its april 5th an my benefits are already exhausted anyways i hop things get better with the breathing problems an i be intersted to hear what if anything thy respond to that letter ok byby mary an inspace ppls – Hide quoted text — Show quoted text – Got so tired of feeling angry at him, so I wrote and sent this letter today, with cc’s to the manager of the office where he works and my T.                                                     April 3, 1998 C Health Center I remain in a state of disbelief with regard to your treatment of me for my breathing difficulties. Todoe      my T, (the name of her office) —

Response: