When Did the World Change?

BY RANDELL W. EOFF

I missed one of the great philosophical debates of my generation: whether there should be one or two spaces after a period. When I took Mrs. Higginbotham’s typing class in high school, we learned there are two spaces after a period. Mrs. Higginbotham’s position on this universal question was supported by our Gregg typewriting textbook. Were Mrs. Higginbotham and Mr. Gregg wrong?

It has not escaped my attention that the JofA , and many others, have converted to the modern one-space-after-a-period convention. It must be important because Mr. Zarowin instructs us on how to do this in his Technology Q&A column, “ A Fast Way to Replace Two Spaces After the Period With One ” ( JofA , Jul.06, page 82).

When did the world change from two spaces after a period to one? More important, why did it change? Thank you for providing this vital piece of information, but I think I will continue to observe the classical two-spaces-after-a-period rule.

Randell W. Eoff, CPA
Bernalillo, N.M.

Letters to the Editor
The JofA encourages readers to write letters on important professional issues in addition to comments on published articles. Because space is limited, letters submitted for publication should be no longer than 500 words. Please include telephone and fax numbers. JofA e-mail address: JOAED@aicpa.org .

SPONSORED REPORT

Revenue recognition: A complex effort

Implementing the new standard requires careful judgment. Learn how to make significant accounting judgments and document them and collaborate with peers for consistent application.

VIDEO

How to Excel pivot a general ledger

The general ledger is a vast historical data archive of your company's financial activities, including revenue, expenses, adjustments, and account balances. J. Carlton Collins, CPA, shows how to prepare data for, and mine data with, PivotTables.

QUIZ

News quiz: Taking an economic snapshot and looking to the future

Recent news included IRS actions that affect individuals and partnerships and a possibly influential move by a Big Four accounting firm.Take this short quiz to see how much you know about the news.