FYI


Help on Software Accounting
¤ The AICPA has released technical Qs&As relating to SOP 97-2, Software Revenue Recognition . This new material will be posted at www.aicpa.org/members/div/ acctstd/index.htm in the near future and will be included in a future edition of the Institutes Technical Practice Aids .

Distinguished Title Returns
¤ Gary John Previts and Barbara Dubis Merino have written a new edition of their 1979 book, A History of Accountancy in the United States , published by the Ohio State University Press. Previts, a professor of accountancy at the Weatherhead School of Management, Case Western Reserve University, Cleveland, is a former member of the AICPA board of directors. Merino is Horace Brock Professor of Accounting and Regents Professor at the University of North Texas, Denton, Texas.

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Providing payroll services that comply with ever-changing regulations and meet evolving employee and employer demands is no easy task. Paychex's Tom Hammond discusses common payroll considerations for CPA firms.