Professional Firm Publications.

The article presents information on two recent publications related to accounting. "Evaluating Accounting Controls, A Systematic Approach" is designed to provide how-to guidance in a special evaluation of internal control. After an introduction, the next three chapters consider organizing the evaluation, evaluating the control environment, and evaluating the controls in the accounting system. This accounting system evaluation is based upon seven key applications including sales and accounts receivable, cash receipts, purchasing and accounts payable, cash disbursements, inventories and cost of sales, and financial reporting. Sample completed forms for purchasing and accounts payable are presented. "Financial Accounting Standards Board (FASB)--Summary of Activities--July 1973-March 1980," presents a summary of pronouncements, including exposure drafts and research reports, issued by the FASB to date. The publication is organized by type of pronouncement, and within each type summaries are in chronological order of issuance.