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When Is It OK To Throw Out Old Tax Documents?
After every tax season, it’s tempting to do some spring cleaning, which often includes a massive dump of recently filed tax data.  While many firms have migrated to paperless records, many still...
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Private-Company Relief From Accounting Consolidations Coming
FASB in July will propose steps to make it easier for private companies to determine if they must consolidate onto their balance sheets a variable interest that they have in another entity that is...
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Don't Be Held For Ransomware
Five fundamental steps your company can follow to curb its chances of falling victim to a ransomware attack.  If there’s a positive spin that can be placed on last month’s ransomware attacks,...
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Lease Accounting Standard Leaves Companies With Questions
As companies get ready for the new lease accounting standard, they’re coming across a variety of complications and questions before the standard takes effect in the next few years.  Deloitte...
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Companies Making Slow Progress on Revenue Recognition Standard
Many businesses are slow-walking to implementing the revenue recognition standard, even as the effective date approaches next year.  KPMG polled a group of financial executives during...
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The Cooperative Accountant (TCA)

The Cooperative Accountant (TCA)NSAC publishes a technical journal, The Cooperative Accountant (TCA), exclusively for its membership on a quarterly basis. Each issue includes articles covering many cooperative related issues. Topics include accounting & auditing issues, finance and banking, cooperative management and operations, legal and regulatory issues and taxation. Sections addressing the specific needs of individual groups of members include: Small Cooperative Business Forum, ACCTFAX, Utility Cooperative Forum and TAXFAX. This journal has become widely recognized as the industry standard in technical publications.

NSAC recognizes an ongoing need to explore the cooperative's unique accounting practices and financial structure and devises programs to share this information with its membership. Contributions for articles are always accepted. To find out how you can submit an article for publication, contact the National Office.

Back issues and articles are available only to members through the National Office. Articles may be purchased through the National Office. Please indicate the author, title and issue when ordering. The price per journal for any article is $25.00.

If you are interested in looking at the TCA Index from 1985 to the present, click here. (PDF Format)