Latest News

NSAC longtime member Thomas Kandel, notes his retirement
Thomas Kandel will be retiring from National Rural Utilities Cooperative Finance Corporation, (NRUCFC) effective March 30, 2018. Tom served as Vice President and Chief Financial Officer, Southern...

FASB Proposes Corporate Reporting Change Related to New Tax Law
One challenging effect of new P.L. 115-97, called the Tax Cuts and Jobs Act, on company financial statements would be eliminated under a proposal FASB issued recently.  The proposed Accounting...

FASB Task Force Tackles Cloud Computing Costs
The Financial Accounting Standards Board’s Emerging Issues Task Force plans to propose new rules for how to deal with cloud computing service costs.  At a meeting last week, the EITF discussed...

Beware W2 Phishing Again This Year
Tax authorities warn employers again this year about a W-2 phishing scam that victimized organizations — and thousands of employees — last year.  During the last two tax seasons, cyber-crooks...

Top Five Ways Tax Reform Impacts Dairy Industry
We have just witnessed the most sweeping change in tax law since 1986. It is too early to make dramatic changes to your farm operation in response to the new tax code, but dairy producers should...

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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)