Single-owner firms : (Record no. 9914)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01993nam a22001937a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20241028100404.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 241028b ph ||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER | |
| International Standard Serial Number | 0021-8448 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | OCT |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Dennis, Anita |
| 240 ## - UNIFORM TITLE | |
| Uniform title | Journal of Accountancy / |
| Medium | August 2024 |
| 245 ## - TITLE STATEMENT | |
| Title | Single-owner firms : |
| Remainder of title | The thrill of thriving solo / |
| Statement of responsibility, etc. | Anita Dennis and Sarah Ovaska |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Durham, NC : |
| Name of publisher, distributor, etc. | AICPA & CIMA , |
| Date of publication, distribution, etc. | 2024- |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | Vol 238 (2) Pages 8-17 : |
| Other physical details | illustrations ; |
| Dimensions | 28 cm |
| 500 ## - GENERAL NOTE | |
| General note | There are definite perks to being a sole owner of a CPA firm: You get to be your own boss, decide the direction of your practice, and grow at the pace you want. But flying solo also brings a lot of pressure. As the only owner, a sole proprietor carries all the responsibility for keeping the firm from crashing. For those owners who are also true sole practitioners, they shoulder the burden of the accounting work as well. The terms sole proprietor and sole practitioner are often used interchangeably, and their definitions can vary depending on what state, region, or industry you are in. For this article, sole practitioner refers to true solos, CPAs who run their firms with no other accountants on staff. Sole proprietor refers to CPAs who are the sole owners of their firm but have other accountants on staff who can help with the accounting work. The JofA talked to 10 sole proprietors, most of whom are also sole practitioners. Some have been on their own for years; others got started just before the pandemic hit. One has retired after 30 years as a solo, while another is working on earning her CPA. As a group, they shared their experiences and offered their perspectives on the ups and downs of flying solo (see the sidebar, "Pros and Cons of a Solo Practice"). Their stories showcase the diversity of purpose, services, and experiences of those who have dared to go it on their own. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Firm practice managment |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ovaska, Sarah |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Continuing Resources |
| Suppress in OPAC | No |
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