Departmentalized Accounting Class

Hello Everyone,


The Departmentalized Accounting class starts on Tuesday, October 18, 2022 at 6:00 PM.  The end time will be at approximately 9:00 PM.

The Zoom information and URL to attend the class is:

Steve Windham is inviting you to a scheduled Zoom meeting.

Topic: Departmentalized Accounting
Time: Oct 18, 2022 06:00 PM Pacific Time (US and Canada)
Every week on Tue, 16 occurrence(s):

Oct 18, 2022 6:00 PM
(Contact Hours = 1.00 Hour.  Students = ARM)

Oct 25, 2022 6:00 PM
Cancelled--Students waiting on books.

Nov 01, 2022 6:00 PM
Cancelled--Student sick.

Nov 08, 2022 6:00 PM
Cancelled--Student sick.

Nov 15, 2022 6:00 PM
Cancelled--Steve business trip.

Nov 22, 2022 6:00 PM
Reviewed Lesson 1-1 and 1-2, including: ETHICS IN ACTION--Page 6, FORENSIC ACCOUNTING--Page 10 (Excel File), and GLOBAL AWARENESS--Page 18; Working Papers pages 1, 2, 3, 5, & 6.
(Contact Hours = 3.00 Hours.  Students = AR)

Nov 29, 2022 6:00 PM
Working Papers pages 7, 8, 9,10, 11, & 12.  Reviewed Lesson 1-3, including: WHY ACCOUNTING--Page 20 and EXPLORE ACCOUNTING--Page 30.
(Contact Hours = 3.00 Hours.  Students = ARM)

Dec 06, 2022 6:00 PM
Reviewed remainder of Lesson 1-3.  Where's my missing dollar problem; Working Papers pages 13, 14, 15, 16, 17, & 18.  Review next week's lesson.
(Contact Hours = 3.00 Hours.  Students = ARM)

Dec 13, 2022 6:00 PM
Multiple people sick--class cancelled.

Dec 20, 2022 06:00 PM
Christmas break--no class.

Dec 27, 2022 6:00 PM
Textbook 1-1 Application Problem, Page 31 (Working Papers Page 19), Textbook 1-C Challenge Problem, Page 33 (Working Papers Page 31), Textbook Auditing for Errors, Page 35 (click here for spreadsheet).
(Contact Hours = 2.00 Hours.  Students = ARM)

Jan 03, 2023 6:00 PM
Textbook, Pages 36-45.  Discuss: Ethics in Action, Page 39 and Financial Literacy, Page 44.  Working Papers -- Study Guide 2, Pages 43-45.
(Contact Hours = 3.00 Hours.  Students = ARM)

Jan 10, 2023 6:00 PM
Class cancelled -- S sick.

Jan 17, 2023 6:00 PM
Textbook 2-1 Work Together, Page 46 (Working Papers Pages 47-49).
(Contact Hours = 2.00 Hours.  Students = RM)

Jan 24, 2023 6:00 PM
Class cancelled -- R in Hawaii.

Jan 31, 2023 6:00 PM
Textbook, finish 2-2, including Chapter Summary, Page 57, Explore Accounting, Transfer Pricing, Page 57, and 21st Century Skills, Page 61.
Textbook 2-1 On Your Own, Page 46 (Working Papers, Pages 50-52).
(Contact Hours = 3.00 Hours.  Students = ARM)

February 06, 2023 6:00 PM
Discuss prior week work.
(Contact Hours = 0.75 Hours.  Students = ARM)

February 13, 2023 6:00 PM
No class.

February 20, 2023 6:00 PM
Rescheduled for February 21, 2023 6:00PM because Steve was travelling.

February 21, 2023 6:00 PM
Class cancelled -- one of the students was sick.

February 27, 2023 6:00 PM
Review 3-1 (Pages 64-65); Ethics in Action (Page 64); and Global Awareness (Page 65).
Short class due to tax season.
(Contact Hours = 1.00 Hours.  Students = ARM)

March 06, 2023 6:00 PM
No class.

March 13, 2023 6:00 PM
Review 3-1 (Pages 66-73); Forensic Accounting (Page 72).
Crazy Eddie Videos on
Audit your understanding (Page 74).
Work Together 3-1, Page 74 (Pages  89-90 in Working Papers).
On Your Own 3-1, Page 74 (Pages 91-92 in Working Papers).
(Contact Hours = 3.00 Hours.  Students = ARM)

March 20, 2023 6:00 PM
Review 3-2 (Pages 76-82).
Audit your understanding (Page 83).
Why Accounting?  "Executive Compensation" (Page 82).
Audit your understanding (Page 82).
Work together 3-2, Page 83 (Pages 93-94 in Working Papers).
On your own, Page 83 (Pages 95-96)... Started, but did not complete.
(Contact Hours = 3.00 Hours.  Students = ARM)

March 27, 2023 6:00 PM
Class cancelled -- Steve had COVID.

April 03, 2023 6:00 PM
Class Cancelled -- Steve had COVID.

April 10, 2023 6:00 PM
Class Cancelled -- Steve had COVID.

April 17, 2023 6:00 PM
Class Cancelled -- Tax Season Deadline on 04/18/2023.

April 24, 2023 6:00 PM
Class Cancelled -- Multiple people unable to attend.

May 01, 2023 6:00 PM
On your own, Page 83 (Pages 95-96).  Answer key emailed to students.
Explore Accounting (Page 86).
Ethics in Action (Page 96).
Financial Literacy (Page 104).
Careers in Accounting (Page 105).
Review Lesson 4-1.
Audit your understanding (Page 107).
(Contact Hours = 2.35 Hours.  Students = AR)

May 08, 2023 6:00 PM
4-1 Work Together, Page 107 (textbook) and Pages 121-126 (working papers).
(Contact Hours = 2.40 Hours.  Students = AR)

May 15, 2023 6:00 PM
Class Cancelled -- Multiple people unable to attend.

May 22, 2023 6:00 PM
Class Cancelled -- Steve unable to attend.

May 29, 2023 6:00 PM
Memorial Day Holiday -- No Class.

June 05, 2023 6:00 PM
Review Lesson 4-2.
Audit your understanding (Page 111).
Work together 4-2 (Kitchen Department -- work together, Bath Department -- work alone).
Skip On your own 4-2.
Review: Why Accounting?  Accounting for Engineers (Page 118).
Review: Think Like An Accountant.  Allocating Corporate Expenses (Page 119).  Discuss Dave Ramsey $150 million timeshare lawsuit.
Review: Explore Accounting.  Exception Reports (Page 126).
(Contact Hours = 2.70 Hours.  Students = ARM).

June 12, 2023 6:00 PM
Class cancelled by Steve.

June 19, 2023 6:00 PM
Class cancelled by Steve.

June 26, 2023 6:00 PM
Review Lesson 4-3.
Audit your understanding (Page 116).
Work Together 4-3 (Preparing financial statements).
Work Together 4-3; Page 116 -- Answer Key (pdf).
(Contact Hours = 2.33 Hours.  Students = AR).

**Class will be held on Thursday, June 29 and Thursday, July 06.**

June 29, 2023 6:00 PM
Review Lesson 4-3 to reinforce concepts.
Review Lesson 4-4.
WHY ACCOUNTING? -- Accounting for Engineers, Page 118.
Summary of the Accounting Cycle, Page 121.
Audit your understanding, Page 122.
Chapter Summary, Page 126.
Work together, Textbook Page 122; Working Papers Page 145.
(Contact Hours = 3.00 Hours.  Students = ARM).

July 06, 2023 6:00 PM
Class cancelled.

July 10, 2023 6:00 PM
Class cancelled.

July 18, 2023 6:00 PM
Review APPENDIX: Preparing a Work Sheet, Textbook Pages 132-133.
Start Reinforcement Activity 1, Processing and Reporting Departmentalized Accounting Data, Textbook Pages 135-138; Working Papers Pages 187-219.
(Contact Hours = 2.00 Hours.  Students = ARM).



Contact Hours are based on the AICPA and IRS C(P)E 50-minute contact hours.  Note: Windham Solutions is not registered as a C(P)E provider with the AICPA or the IRS.  Their guidelines are simply used for calculating contact hours.

Please download and import the following iCalendar (.ics) files to your calendar system.

Join Zoom Meeting

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See you soon!

Steve M. Windham

Introducing the IRS Form 1040-SR, U.S. Tax Return for Seniors

For tax year 2018, the Internal Revenue Service introduced the "postcard" 1040, along with six new schedules (to make up for chopping the Form 1040 in half).  Forms 1040-A and 1040-EZ were also eliminated.

For tax year 2019, the Internal Revenue Service is introducing the Form 1040-SR, U.S. Tax Return for Seniors.

Interestingly, the old Form 1040 was largely able to accommodate everything the 1040-A, 1040-EZ, the new "postcard" 1040, and the 1040-SR could accommodate without the six additional schedules.

So while these curious new forms are somewhat interesting, they have done little, if anything, to streamline tax filing.  This seems to be another case of the government fixing something that is not broken, as the Form 1040 was a finely-honed and efficient form that did an exemplary job of reporting individual income to the Internal Revenue Service.

Happy Eclipse Day (2024, April 08)

Happy Eclipse Day from Vacaville, California!

An eclipse is a type of astronomical syzygy,
where three or more celestial bodies align in roughly a straight-line.

Equipment and Technique:
Canon 7D with a Canon zoom lens EF-S 18-135mm 1:3.5-5.56 IS set at 135mm.
The lens was covered with a solar camera lens filter.
Hand-held.  Only post-production was cropping.


Eclipse 04.08.2024 -- Vacaville, California.
Eclipse 04.08.2024 -- Vacaville, California.

June is National PTSD Awareness Month & Men’s Health Month

May is National Mental Health Awareness Month.
Click here for more information.

June is National PTSD Awareness Month.
Click here for more information.

June is Men's Health Month.
Click here for more information.

July is National Minority Mental Health Awareness Month.

Click here for more information.

If you are experiencing a mental health crisis, please call someone!

If you live in the United States and are experiencing a mental health crisis, you can call or text 988.
This line is staffed 24/7, and is available in English and Spanish.

You can also call 911 for immediate response from local first responders (typically EMT / Paramedics, Fire, and / or Highway Patrol / Police / Sheriff).  Please note that you may or may not receive assistance from someone with adequate crisis intervention training when you call 911.  Police are often known to escalate the situation.  While there is a growing movement for police agencies to partner with mental health professionals, many police are simply not qualified to engage in mental health crises. 

Depending on your situation and location, you may wish to check yourself into the Emergency Room of your local hospital.

If you are a student, you may wish to speak with your school counselor, teacher / professor, or administrator.

You may also want to reach out to a local church or other place of worship.  Many religious institutions offer free, or low-cost, faith-based counseling.  

You may also consider reach out to a trusted friend or family member.

Please call someone if you are having a mental health crisis!



If you live outside of the United States, please see the chart below for help in your area.

Country Hotline organization Website Phone number
Argentina Centro de Asistencia al Suicida (011) 5275-1135
Australia Lifeline Australia 13 11 14
Austria TelefonSeelsorge Österreich 142
Belgium Centre de Prévention du Suicide 0800 32 123
Belgium CHS Helpline 02 648 40 14
Belgium Zelfmoord 1813 1813
Brazil Centro de Valorização da Vida 188
Canada Crisis Services Canada 833-456-4566
Chile Ministry of Health of Chile www.hospitaldigital.gob 6003607777
China Beijing Suicide Research and Prevention Center 800-810-1117
Costa Rica Colegio de Profesionales en Psicología de Costa Rica 2272-3774
France SOS Amitié 09 72 39 40 50
Germany TelefonSeelsorge Deutschland 0800 1110111
Hong Kong Suicide Prevention Services 2382 0000
India iCall Helpline 9152987821
Ireland Samaritans Ireland 116 123
Israel [Eran] ער"ן 1201
Italy Samaritans Onlus 06 77208977
Japan Ministry of Education, Culture, Sports, Science and Technology 81-0120-0-78310
Japan Ministry of Health, Labour and Welfare of Japan www.mhlw.go 0570-064-556
Malaysia Befrienders KL 03-76272929
Netherlands 113Online 0800-0113
New Zealand Lifeline Aotearoa Incorporated 0800 543 354
Norway Mental Helse 116 123
Pakistan Umang Pakistan 0311-7786264
Peru Linea 113 Salud 113
Philippines Department of Health - Republic of the Philippines 0966-351-4518
Portugal SOS Voz Amiga 213 544 545

963 524 660

912 802 669

Russia Фонд поддержки детей, находящихся в трудной жизненной ситуации
[Fund to Support Children in Difficult Life Situations] 8-800-2000-122
Singapore Samaritans of Singapore 1-767
South Africa South African Depression and Anxiety Group 0800 567 567
South Korea 중앙자살예방센터[Korea Suicide Prevention Center] www.spckorea.or 1393
Spain Teléfono de la Esperanza 717 003 717
Switzerland Die Dargebotene Hand 143
Taiwan 国际生命线台湾总会 [International Lifeline Taiwan Association] 1995
Ukraine Lifeline Ukraine 7333
United Kingdom Samaritans 116 123
United States 988 Suicide & Crisis Lifeline 988

California Middle Class Tax Refunds

The Internal Revenue Service, on February 10, 2023, has issued guidance on state tax payments to help taxpayers:

WASHINGTON — The Internal Revenue Service provided details today clarifying the federal tax status involving special payments made by 21 states in 2022.

The IRS has determined that in the interest of sound tax administration and other factors, taxpayers in many states will not need to report these payments on their 2022 tax returns.

During a review, the IRS determined it will not challenge the taxability of payments related to general welfare and disaster relief. This means that people in the following states do not need to report these state payments on their 2022 tax return: California, Colorado, Connecticut, Delaware, Florida, Hawaii, Idaho, Illinois, Indiana, Maine, New Jersey, New Mexico, New York, Oregon, Pennsylvania and Rhode Island. Alaska is in this group as well, but please see below for more nuanced information.

Click here to view the complete News Release on the IRS website.

The California Franchise Tax Board has issues significant guidance on the California Middle Class Tax Refunds.

Concerning offsets/withholding:

  • The Middle Class Tax Refund payment is not taxable for California state income tax purposes.
  • The Middle Class Tax Refund payment will not be subject to offset for debts owed to Franchise Tax Board or other government agencies.
  • The Middle Class Tax Refund payments are not subject to garnishment orders, with the exception of orders in connection with child support, spousal support, family support, or a criminal restitution payable to victims. If you believe your Middle Class Tax Refund payment that was deposited with your financial institution has been levied/frozen in error, please contact the phone number provided by your financial institution.

Click here to view the California Franchise Tax Board, Public Service Bulletin on the California Middle Class Tax Refund payments.

Click here to view General Information on the California Franchise Tax Board Middle Class Tax Refund.

January 23, 2023 — IRS Official Start Date for the 2023 Tax Filing Season

The Internal Revenue Service has announced that January 23, 2023 will be the official start date of the 2023 tax filing season.  This is the first date that the IRS will be processing 2022 tax returns.  The deadline this year is April 18, 2023, as per the IRS website:

The filing deadline to submit 2022 tax returns or an extension to file and pay tax owed is Tuesday, April 18, 2023, for most taxpayers. By law, Washington, D.C., holidays impact tax deadlines for everyone in the same way as federal holidays. The due date is April 18, instead of April 15, because of the weekend and the District of Columbia's Emancipation Day holiday, which falls on Monday, April 17.

Taxpayers requesting an extension will have until Monday, October 16, 2023, to file.

This year, taxpayers and tax professionals should see improved service and processing times.   This is due to the passage of the Inflation Reduction Act, which has resulted in the IRS hiring more than 5,000 new telephone assistors, as well as more in-person staff to provide support to taxpayers.

Click here to view the complete article on the IRS website.

Accounting as a STEM Major

Accounting is in the process of becoming a STEM major.  Many colleges and universities have certified Accounting as STEM majors.  Furthermore, there is Federal legislation that, if passed, will result in Accounting being a STEM subject for K-12.  For more info, click on the link below.

Introduced in House (06/11/2021)
Accounting STEM Pursuit Act of 2021

The American Institute of Certified Public Accountants (AICPA) is also very interested in Accounting becoming a STEM subject.  Click here to read the AICPA's "NOMINATION OF ACCOUNTING AND RELATED CIP CODES FOR INCLUSION IN DHS STEM DESIGNATED DEGREE PROGRAM LIST." 

I have made a video that discusses this and other issues relating to Accounting as a major and profession.  The video can be found here.

I now teach at the Vacaville Adult School… again!

VUSD Muzetta Thrower Adult Education Center

Updated on Saturday, March 18, 2023.
This class was cancelled on March 07, 2023, as the administration and I were unable to come to an agreement over several issues.  As such, this course has been cancelled and no further class meetings will be held.  At present, I am no longer affiliated with the Vacaville Adult School and/or the Muzetta Thrower Adult Education Center.  I remain a credentialed educator in good standing with the California Commission on Teacher Credentialing.

If you are interested in taking this course directly through me, please contact me.  Tentatively, I will be teaching Accounting I online, in real-time, using Zoom starting sometime around May or June 2023.

My first actual teaching job as teacher of record was at the Vacaville Adult School where I taught High School Diploma Independent Study and Digital Photography.  I am back at the Vacaville Adult School teaching Accounting at the Muzetta Thrower Adult Education Center.  I am very much looking forward to teaching in Vacaville again!  The start date for my course is February 09, 2023.

Here is a link to my current course:


I now teach at the University of Idaho!

University of Idaho

Commencing in January 2023, I will be teaching Accounting part-time, online at the University of Idaho in the Accounting & MIS Department of the College of Business and Economics.  If anyone is looking to obtain a Bachelor in Business Administration degree, the University of Idaho now offers an Online Bachelor of Business Administration Degree, as well as several Online Business Certificates.  The College of Business and Economics Online Education page can be found here:

University of Idaho students -- Click here for my teacher page.

Me a the University of Idaho in November 2022.
Me, at the University of Idaho, Administration Building in November 2022.

If you are a client and are wondering if I am still going to be offering my accounting and tax services, the answer is: Yes!  For the most part, everything will be business as usual.  The only caveat is that I am doing more work online and meeting less with clients in person.  If, however, your situation necessitates that we meet in person, this can be arranged.  For more information, please visit: or call me at: 707-65-3325.

Occupy UC Davis 2011

Protester at "Occupy UC Davis" in 2011.
Protester at "Occupy UC Davis" in 2011.
Today, Monday, November 21, 2022, Facebook reminded me that it has been eleven years since the UC Davis pepper spray incident where the UC Davis Police violently and maliciously pepper sprayed several non-violent students.
To view my portfolio of photographs from the protest, please visit:
To learn more about the UC Davis pepper spray event and scandal, please visit:

Federal Student Loan Debt Relief

Updated on November 14, 2022

As per the US Government website:

Student Loan Debt Relief Is Blocked

Courts have issued orders blocking our student debt relief program. As a result, at this time, we are not accepting applications. We are seeking to overturn those orders.
Original Post on October 28, 2022:

If you have a Federal student loan, you are encouraged to apply for the "Federal Student Loan Debt Relief."

As per the US Government website, "Application is open, but debt discharge is paused.  As a result of a court order, we are temporarily blocked from processing debt discharges. We encourage you to apply if you are eligible. We will continue to review applications. We will quickly process discharges when we are able to do so and you will not need to reapply."
The status of the debt relief program is fluid and uncertain, but you are encouraged to apply.  The deadline is December 31, 2023.  Follow the link below to apply:

CALIFORNIA Taxpayers — The Middle Class Tax Refund



California Taxpayers, you may qualify for the California Middle Class Tax Refund.  This refund is being paid to a large group of California taxpayers with payments being sent out between October 2022 and January 2023.

For more information, please visit:

I do not have any further information regarding distributions.  If you have any further questions, you will have to contact the California Franchise Tax Board.

Accounting Certifications & Licenses

Several students have inquired as to what different accounting licenses and certifications are available and what they can do for you professionally.  There are several different types of licenses and certifications available to the accounting professional.  Certain credentials, such as the PTIN, are required to do certain types of tax work.  Other credentials, such as the ERO and FINCen BSA E-Filing Account are required to e-file different types of tax returns.  Credentials such as the CTEC, EA, CPA, and a law license are required to legally perform certain types of work.  Yet, other credentials, show that the credential holder has a certain degree of knowledge, such as the CMA.  This list is not exhaustive, but it is a starting point.

Tax Professional Certifications, Credentials, Licenses, and Other (Federal Level):


Certified Public Accountant (CPA) License


State-Level Tax Preparer Licensing Bodies


Miscellaneous Accounting and Accounting-Related Certifications


Recommended Study Guides


Kiplinger Article on Maximizing Social Security Benefits

Social Security can be a tricky topic, and many people have many misunderstandings on how it actually works. When considering how to maximize Social Security Survivor Benefits for a spouse, there are several factors that must be taken into consideration. Kiplinger has a great article that explains in detail what you need to know if you need to maximize Social Security Survivor Benefits.

Click here to link to the article.

Accounting Systems — Final Stretch

Accounting Systems Students,

Class is cancelled for Wednesday, August 04, 2021, and will resume on Wednesday, August 11, 2021.  We should be able to complete this course within the next few weeks.  Keep up the good work, we are getting close!

Class meeting information, online via Zoom.

Steve Windham is inviting you to a scheduled Zoom meeting.

Topic: Accounting Systems
Time: 06:00 PM Pacific Time (US and Canada)

Every week on Monday's.

Join Zoom Meeting

Meeting ID: 976 7398 5504
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Meeting ID: 976 7398 5504
Find your local number:

Topic: Accounting Systems, Week 1
Time: 06:00 PM Pacific Time (US and Canada)

The virtual meeting will open at 5:45PM; class starts at 6:00PM and concludes at 9:00PM.

Study materials and information for the Accounting Systems class can be found below:

*If any of you have difficulties logging in, feel free to call me at: 707-635-3325.

I am looking forward to seeing you soon!


Steve M. Windham

Fill Your Days!

Fill Your Days!  This is my advice to people.  I have been saying it for quite some time.

Nobody knows how long they are going to live, but yet, so many people waste time... not just moments of time, but sometimes days, weeks, and even longer!

When you are on your deathbed, no amount of money will add any significant, quality of life, time to your life.

Carpe Diem!  Seize the day!  Quit procrastinating!  Do something meaningful!

This weekend, this was in my fortune cookie:

A day is a span of time no one is wealthy enough to waste.

While nobody knows just how long they are going to live, it is always interesting to check your life expectancy on the Social Security, Actuarial Life Table.

Carpe Diem, and fill your days, my friends!



January 2021 Economic Impact Payments

If you have not yet received your January 2021 Economic Impact Payment, you can check the status at the link below:

More information is available the the link below:



If you have not yet received your payment, all I can do is advise you to wait.  I have no access to additional information, and the IRS does not have any additional information beyond what's available on their website.  Unfortunately, many people have yet to receive their payments.  There is nothing you can do at this point, but to wait.

Tax Filing Season opens February 12, 2021

The 2021 tax filing season for Tax Year 2020 does not open until February 12, 2021.  As such, I am not meeting with individual clients for tax appointments before February 12, 2021.  I am; however, meeting with corporate clients, bookkeeping clients, and other business clients now so that we can finalize whatever is necessary to complete and file your business tax returns on time.  Should you have any questions, please contact me.  Thank you!

Digital Authentication for Courses

All courses that I have taught since I left the Fairfield-Suisun Adult School can be authenticated online.  Students will receive an email with a URL directing them to their online transcript / authentication page.  This URL will also be printed on the certificate.  Click the link below to view the transcript / authentication page for Joe Student.

Accounting III — November 03, 2020 & End of Class Dinner Party on Wednesday, November 11, 2020.

Accounting III Students,

Class meeting information for November 03, 2020 at 6:00PM, online via Zoom.

Tonight is the Final Examination!

Wednesday November 11, 2020 at 6PM, we will have an end-of-class dinner party.

Restaurant: 3

Location: 721 Texas Street, Fairfield, CA  94533


Steve Windham is inviting you to a scheduled Zoom meeting.

Topic: Accounting III, Week 21
Time: October 27, 2020 06:00 PM Pacific Time (US and Canada)

Please use the link below to login:

Meeting ID: 969 2849 4410

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Meeting ID: 969 2849 4410

Find your local number:


The virtual meeting will open at 5:45PM; class starts at 6:00PM and concludes at 9:00PM.  The first few weeks will be spent making sure that everyone is able to login and access the course, as well as a review of Accounting I and Accounting II.

Study materials and information for the Accounting III class can be found below:

Accounting III Resource Page

*If any of you have difficulties logging in, feel free to call me at: 707-635-3325.

I am looking forward to seeing you soon!

Accounting III Start Date

Accounting III Update

Announcement To My Fairfield-Suisun Adult School Accounting Students

Steve M. Windham

Enrolled Agent Study Materials

An Enrolled Agent is a credential awarded by the US Treasury/Internal Revenue Service that allows the credential holder to represent taxpayers before the Internal Revenue Service.  The Enrolled Agent credential is the highest credential that the Internal Revenue Service Awards.  For more information about the Enrolled Agent credential, please click here:

I strongly urge all of my accounting students to obtain their Enrolled Agent credentials.  While the exam is rigorous, it is manageable.  The exam is divided into three parts: 1) Individuals, 2) Businesses, and 3) Representation, Practices and Procedure.  Section 2--Businesses, is by far the most difficult section.

My recommendation is to use the Gleim Enrolled Agent Review Course.  This is the study course that I used for my Enrolled Agent exam, and I also plan to use Gleim for the CPA and CMA exams.  Here is a link to the Gleim Enrolled Agent Review Courses:

My recommendation is to purchase either the Traditional or Premium review systems.



Degree Completion Programs

Over the years, several of my students have inquired about degree completion programs.  Many colleges and universities offer these types of programs.

My suggestion would be to go through California State University Sacramento.  Sac State offers their degree completion programs through the College of Continuing Education, which while a part of the university, the College of Continuing Education has different admission requirements and fee structures.  I have taken several courses at Sac State through the College of Continuing Education.  Specifically, I cleared my Adult Education Teaching Credential through the Sac State College of Continuing Education, and I am working on my Certified Crime and Information Analyst Certification there as well.

Here is the link to the Sac State College of Continuing Education:

Here is the link to the Sac State College of Continuing Education Degree Completion Programs:

Here is the link to the Sac State College of Continuing Education Bachelor of Science in Career and Technical Studies Program (this degree provides the pathway to obtaining your Adult Education and Career Technical Education Teaching Credentials):



Accounting III UPDATE for 08/18/2020

Hello Everyone,

I plan on holding class this evening (Tuesday, August 18, 2020); however, there may be power interruptions due to the extreme weather that we are experiencing.  PG&E has been experiencing numerous power outages throughout much of California, especially the Greater San Francisco Bay Area.

In the event that we lose power, class will be rescheduled if power is not restored within fifteen (15) minutes.  While I do have a backup generator, I realize that many of my students probably do not.  As such, we will reschedule the class meeting in the event of a power outage that lasts more than fifteen (15) minutes.  If I suddenly go offline and you do not, that means that I am likely experiencing a power outage and you are not.  (I am in Vacaville, and I believe that all of you are in the Fairfield/Suisun area.)  Again, please wait fifteen (15) minutes before leaving.

Thank you!

Steve M. Windham

Why I do not support the Black Lives Matter (BLM) movement (Updated: 06/25/2022).

Black Lives Matters is a cleverly trademarked phrase that has often been confused and diluted by well-intentioned people who are concerned over the plight of people of color, particularly black people, in the United States.  The organization, Black Lives Matters, is not some benevolent organization that simply wants to help black people.  Instead, the Black Lives Matter movement intends to disrupt the rule of law in our country, as can be evidenced by the links and videos below.

Two of their founders are "trained Marxists."  (See video, below).  Marxism is inconsistent with the US Constitution and the American way of life.  We waged the Cold War to fight Communism, and I steadfastly refuse to support Communism, Marxism, and/or Socialism.  While I acknowledge that our Republic and our Constitution do embrace some socialist concepts (e.g. progressive taxation, Social Security, etc.), there are several mechanisms in place to ensure a representative republic and a capitalistic economic framework.  If standing in bread lines gets you off, move to China, Cuba, North Korea, or Venezuela.  If being jailed or killed for your religion makes you happy, again, move to China, Cuba, North Korea, or Venezuela.  Move there, but do not import a proven failure of a philosophical / political / economic system into the United States.

Black Lives Matters also aims to disrupt the traditional family structure.  Not everyone has a family, so alternative family structures are absolutely a good thing.  The problem is that this is not what Black Lives Matters aims to do.  They want to distort what the vast majority of the people consider a traditional family and traditional family values.

Black Lives Matter also have embraced criminal activity, as demonstrated by their violence, rioting, and looting in several cities across the country.  (See video, below.)

I am a California credentialed educator.  In California, and many other states, teachers, administrators, professors, and certain other school staff are required to take an oath supporting the US Constitution, as well as the State Constitution in which the school is located.

The California oath can be found here:

I am going to make the argument that any educator who supports the organization, Black Lives Matters, is in violation of their oath and should be disciplined accordingly.

People often ask me to prove my position that Black Lives Matters is what I just stated above.

Here you go...

Black Lives Matter Trademarks:

Follow the link to search for the "Black Lives Matter" trademark.

BLM, What We Believe (website):

Taken directly from the BLM website:

"We disrupt the Western-prescribed nuclear family structure requirement by supporting each other as extended families and “villages” that collectively care for one another, especially our children, to the degree that mothers, parents, and children are comfortable.

We foster a queer‐affirming network. When we gather, we do so with the intention of freeing ourselves from the tight grip of heteronormative thinking, or rather, the belief that all in the world are heterosexual (unless s/he or they disclose otherwise)."

Originally found at, but is now a dead link (see UPDATE, below):

Black Lives Matter has removed this from their website at some point on or about September 2020.
Using the Internet Archive WayBackMachine, we can find their old page here:

BLM co-founder Patrisse Culors, "We are trained Marxists..." video:


Ariel Atkins, Chicago BLM Organizer condoning looting:

BLM Leader, Chanelle Helm, published her, "White people, here are 10 requests from a Black Lives Matter leader" article:

1. White people, if you don’t have any descendants, will your property to a black or brown family. Preferably one that lives in generational poverty.

2. White people, if you’re inheriting property you intend to sell upon acceptance, give it to a black or brown family. You’re bound to make that money in some other white privileged way.

3. If you are a developer or realty owner of multi-family housing, build a sustainable complex in a black or brown blighted neighborhood and let black and brown people live in it for free.

4. White people, if you can afford to downsize, give up the home you own to a black or brown family. Preferably a family from generational poverty.

5. White people, if any of the people you intend to leave your property to are racists assholes, change the will, and will your property to a black or brown family. Preferably a family from generational poverty.

6. White people, re-budget your monthly so you can donate to black funds for land purchasing.

7. White people, especially white women (because this is yaw specialty — Nosey Jenny and Meddling Kathy), get a racist fired. Yaw know what the fuck they be saying. You are complicit when you ignore them. Get your boss fired cause they racist too.

8. Backing up No. 7, this should be easy but all those sheetless Klan, Nazi’s and Other lil’ dick-white men will all be returning to work. Get they ass fired. Call the police even: they look suspicious.

9. OK, backing up No. 8, if any white person at your work, or as you enter in spaces and you overhear a white person praising the actions from yesterday, first, get a pic. Get their name and more info. Hell, find out where they work — Get Them Fired. But certainly address them, and, if you need to, you got hands: use them.

10. Commit to two things: Fighting white supremacy where and how you can (this doesn’t mean taking up knitting, unless you’re making scarves for black and brown kids in need), and funding black and brown people and their work.

Accounting III Start Date

Hello Everyone,

The start date for Accounting III will be Tuesday, June 09, 2020.  The run time will be from 6:00PM to 9:00PM.  We will meet once per week for approximately 12 to 15 weeks.

Initially, the first few meeting will be held online using Zoom.  When things open up from the Coronavirus, we will move the meeting to in-person at my home in Vacaville.

Note that the first few meetings will be used to review Accounting I and II concepts, and to address technology issues, books and working papers issues, et cetera.

Please feel free to contact me if you have any questions.

Please review these posts for more information:

Accounting III Update

Announcement To My Fairfield-Suisun Adult School Accounting Students


My Coronavirus Crisis Photo Project

These are unique times in which we live.  The Coronavirus Crisis has had global repercussions.  The costs are measured in lives lost, lives damaged, businesses lost, and so much more!

As a photographer, I have decided to document the Coronavirus Crisis.  I plan to attend as many Coronavirus Crisis protests as I can, and I am going to be working on a series of Coronavirus Masks.  While my personal opinion is that most masks are ineffective, I would be very interested in photographing you in your mask and hearing your input on the topic.

Please check back frequently, as I plan on this being an ongoing project for the foreseeable future.  Follow this link to my Coronavirus Crisis Photo Project.

I have also posted several photos of the Coronavirus Crisis on:

My Facebook page at:

My LinkedIn page at:

My Twitter page at:

Please feel free to follow and/or add me on any of these social networks!


Mathematics do not lie!



Unfortunately, our media often times cannot be trusted.  During this time of the COVID-19 crisis, the media has been PANIC PEDDLING.  This irresponsible journalism is nothing short of Yellow Journalism and propaganda!

This page that I have created will show that mathematics is pure and true; whereas, the media often times is manipulative.  Please visit one of these interactive spreadsheets for more information.

Last updated on April 05, 2020.




Spreadsheet Links:

Excel Version.

Google Sheets Version.

Accounting III Update

Dear Students,

In light of the current COVID-19 crisis, it is highly likely that the Accounting III class will be postponed.  Because this is a fluid situation, it may be best not to commit to a start date just yet.

The alternative is to maintain the start date (the week of April 19, 2020), but to conduct the class online.  This would be a live class, conducted using Google Hangouts.  From speaking with many of you, it seems that the majority of you prefer in-person delivery.  A possibility is that we could start the class with online delivery, and then move to in-person delivery when people feel comfortable doing so.

I would greatly appreciate your input, so please get in touch with me and let me know your preferences.  In the meantime, stay safe!

Thank you!


Steve M. Windham
Tel/Text: 707.635.3325
Email: [email protected]


Tax Day Extended Due to COVID-19

The Internal Revenue Service has announced that, as of March 21, 2020, the following tax deadlines have been extended:

  1. The Federal income tax filing due date has been automatically extended to July 15, 2020.
  2. The Federal income tax payment due date has also been deferred to July 15, 2020, without penalties and interest, regardless of the amount owed by the taxpayer. This deferment applies to all taxpayers, including individuals, trusts and estates, corporations and other non-corporate tax filers, as well as those who pay self-employment tax.

For more information, please visit the IRS at:


The California Franchise Tax Board has announced that, due to the COVID-19 Crisis, tax deadlines have also been extended.  These extended due dates are similar to the Federal extended due dates.  Please review the following pages for more information:


Interruptions due to Power Outages

The weather has changed from hot, dry, and windy to wet and cool.  There have not been any PG&E Public Safety Power Shutoff (PSPS) events in my area for several weeks.

To reduce the likelihood that power outages will be an issue, I now have a backup power generator.  To date, my cellular service has not been affected, which allows me to communicate via phone/text, email, and WhatsApp.

The best ways to contact me are:
1) Email: [email protected]
2) Phone/Text: 707.635.3325
3) WhatsApp: 707.635.3325

PG&E has announced there will likely be another Public Safety Power Shutoff (PSPS) for Solano County this week on Wednesday and Thursday (10/23 & 10/24).  This means that I may be without power again.  To date, this has not affected my cellular phone service, but a PSPS does have the potential to.

Here is the PG&E Press Release:

Much of Northern California is on the PG&E list of potential Public Safety Power Shutoff areas this week.  The IRS provides tax relief for those affected by disaster situations.  Whether or not a Public Power Power Shutoff because of severe weather would qualify remains to be seen; however, it would seem reasonable since California is the nation's most populous state with a population of approximately 40,000,000 people.

More information on IRS Disaster Relief can be found here:  

National Weather Service (Sacramento Office):

National Weather Service (Watches, Warnings, & Advisories):

PG&E Public Safety Power Shutoff map:

PG&E Update on October 08, 2019:

PG&E Website (with Current Alerts):


ORIGINAL POST (September 23, 2019):

Northern California has been issued a "Red Flag Warning" by the National Weather Service.  For more information, see:

As a result, Pacific Gas & Electric Company is implementing "Public Safety Power Shutoff" events.  Because of this, there is the possibility that power to Vacaville will be cutoff, and you may be unable to reach me.  At present, Vacaville is not on the list for power shutoff, but this is a fluid situation and the situation may change. For more information, see:

Thank you for your patience.

Happy Constitution Day (Tuesday, September 17, 2019)

Constitution Day 2019 is Tuesday, September 17, 2019.

Celebrate what makes the United States special–the US Constitution and the Bill of Rights.  While the US Constitution should be one of the most cherished documents in the world, many US schools fail to even recognize Constitution Day and many, if not most, US citizens are unaware of Constitution Day.  Below are links to the US Constitution and Constitution Day.  Please pass this along.

For more information, please visit:

The US Constitution (Text — pdf file)


Cryptozoology & Science

Like many people, I have an interest in cryptozoology.  For those unfamiliar with the term, cryptozoology is the study of and search for cryptids, which are animals of folklore, such as Bigfoot, the Lock Ness Monster, the Chupacabra, and other unknown, mysterious creatures.

Cryptozoology is largely considered to be a pseudoscience because most adherents do not follow the scientific method.  For those who need a refresher, the scientific method has six steps:

1) Purpose (What is the point of the research?)
2) Research (Conduct background research on the topic.)
3) Form a Hypothesis (Predict the outcome of the research.)
4) Experiment (Test to confirm or disprove the hypothesis.)
5) Analysis (Record and analyze–experiments are often conducted multiple times.) And,
6) Conclusion (Determine if the hypothesis was correct.)

Fortunately, there are some scientists who have applied the scientific method to cryptozoology.  In 2012, Professor Bryan Sykes of Oxford University and Dr. Michel Sartori of Musee de Zoologie, Lausanne, created the Oxford-Lausanne Collateral Hominid Project.  The stated purpose of the study was: “As part of a larger enquiry into the genetic relationship between our own species Homo sapiens and other hominids, we invite submissions of organic material from formally undescribed species, or ‘cryptids,’ for the purpose of their species identification by genetic means.”

While the study did not prove the existence of Bigfoot or other similar hominids, it did have some interesting findings:  “Sequences derived from hair sample nos. 25025 and 25191 had a 100% match with DNA recovered from a Pleistocene fossil more than 40 000 BP of U. maritimus (polar bear) [12] but not to modern examples of the species. Hair sample no. 25025 came from an animal shot by an experienced hunter in Ladakh, India ca 40 years ago who reported that its behaviour was very different from a brown bear Ursus arctos with which he was very familiar. Hair sample no. 25191 was recovered from a high altitude (ca 3500 m) bamboo forest in Bhutan and was identified as a nest of a migyhur, the Bhutanese equivalent of the yeti. The Ladakh hairs (no. 25025) were golden-brown, whereas the hair from Bhutan (no. 25191) was reddish-brown in appearance. As the match is to a segment only 104 bp long, albeit in the very conserved 12S RNA gene, this result should be regarded as preliminary. Other than these data, nothing is currently known about the genetic affinity of Himalayan bears and although there are anecdotal reports of white bears in Central Asia and the Himalayas [13,14], it seems more likely that the two hairs reported here are from either a previously unrecognized bear species, colour variants of U. maritimus, or U. arctos/U. maritimus hybrids. Viable U. arctos/U. maritimus hybrids are known from the Admiralty, Barayanov and Chicagov (ABC) islands off the coast of Alaska though in the ABC hybrids the mitochondrial sequence homology is with modern rather than ancient polar bears [15]. If they are hybrids, the Ladakh and Bhutan specimens are probably descended from a different hybridization event during the early stages of species divergence between U. arctos and U. maritimus. Genomic sequence data are needed to decide between these alternatives. If these bears are widely distributed in the Himalayas, they may well contribute to the biological foundation of the yeti legend, especially if, as reported by the hunter who shot the Ladakh specimen, they behave more aggressively towards humans than known indigenous bear species.

With the exception of these two samples, none of the submitted and analysed hairs samples returned a sequence that could not be matched with an extant mammalian species, often a domesticate. While it is important to bear in mind that absence of evidence is not evidence of absence and this survey cannot refute the existence of anomalous primates, neither has it found any evidence in support. Rather than persisting in the view that they have been ‘rejected by science’, advocates in the cryptozoology community have more work to do in order to produce convincing evidence for anomalous primates and now have the means to do so. The techniques described here put an end to decades of ambiguity about species identification of anomalous primate samples and set a rigorous standard against which to judge any future claims.”

The full report can be read here: 

I would like to point out that new species are constantly being discovered.

My advice is to: keep looking, use the scientific method, and maybe you will discover a new species.  Be sure to document your findings, and remember that you will need a holotype to be placed in a museum or university to document your new species.

Marvel Comics Legend, Stan Lee, Victim of Elder Abuse and Elder Financial Abuse!

According to the police, Marvel Comics legend, Stan Lee, was a victim of elder abuse, including elder financial abuse.  I am in the process of creating a course called “Elder Financial Abuse” for my Financial Crimes suite of classes that I am trying to get domiciled at a university.  My “Elder Financial Abuse” class will provide students of financial crimes with tools, resources, and strategies to help detect, prevent, and stop financial elder abuse.

Click here for a news article on the elder abuse of Stan Lee.

Click here for more information on my “Elder Financial Abuse” Financial Crimes class.  (Note: This class is under development and is in the beginning stages of course construction.  More information, such as the syllabus, required reading, recommended reading, et cetera will be added soon!)

Retail Loss Prevention and Benefit Denial

Over the years there have been numerous physical and procedural safeguards put in place to reduce loss prevention.  Thirty-five years ago, the “ink tag” was introduced to retailers.  The concept is genius–attach a device to a garment that, if tampered with, will release and indelible ink onto the garment; thereby, ruining any benefit of stealing the garment.

Since most people who shoplift do so for personal use or the economic benefit of selling the item(s) on the street, this “benefit denial” approach has been shown to be quite effective.  These ink tags can be tied into the merchandise inventory alarm control system, so that if the thief tries to steal the garment so they can remove the ink tag elsewhere, the alarm will trigger.

Read more about the history and evolution of the ink tag at Loss Prevention Magazine here:

My youngest son, Noah, was interviewed by CBS Sacramento about the late start time at Vacaville High School

On Tuesday, May 07, 2019, my youngest son, Noah, his girlfriend, and their friend were interviewed by CBS Sacramento about the later start time for Vacaville High School.

List of Databases–Police Accountability

The Puppycide Database Project

The Puppycide Database Project compiles and tracks police violence towards animals.  According to the website, “[R]ecords are currently included involving cats, squirrels, birds, elephants, tigers, emu, apes and mountain lions, just to name a few.”

Obviously, sometimes it is necessary for the police to kill animals, such as when a viscous dog attacks or when dangerous animals escape from the zoo and pose an imminent threat to human life.  Unfortunately, there are many instances of unwarranted and cowardly shootings of family pets by police.  Many of us consider our pets to be part of the family, and it is important that police violence against animals, especially pets, is documented.


College Early Entrance Programs in the United States

Some  middle and high school students may wish to consider Early Entrance Programs, some of which will allow students as young as 11 years old.

The Los Angeles Times has an informative article on the Early Entry Program, specifically about kids in the Early Entry Program at Cal State L.A.  It can be found here:


The Cal State L.A. Early Entrance Program can be found here:


Johns Hopkins Center for Talented Youth has information about Early Entrance Programs throughout the country.  It can be found here:

Johns Hopkins Center for Talented Youth, Early College Entrance Programs


Police Misconduct Database

For many years, I have argued that police need to be licensed like most other professions.  The reality of the situation is that they are not.  The exceptions are for their Driver Licenses, and when applicable their FAA Pilot Licenses (a very small percentage of police officers fall into this category).  There may be various obscure licensing requirements for specialized police officers, such as FCC Radio Licenses.  There is no such thing as a Police Officer License.

My reasoning behind this is that professional licenses are generally open to public inspection.  Go ahead, check my licenses--all of them are available for public inspection online except for my Enrolled Agent license with the Department of the Treasury, Internal Revenue Service.  They will gladly conduct a license check if you write the Office of Professional Responsibility.

Back to the police.  They are not licensed.  POST certification is not a license.  It is a certification.  While POST certification can be revoked, it is exceedingly rare.  Professional licensing generally requires continuing education, accountability to a licensing authority, adherence to a code of ethics, public inspection of license, sometimes bonding and/or insurance requirement, and the ability of the licensing authority to discipline licensees.  A professional license can be revoked or suspended; thereby, making it impossible to work in that profession.

The media has succeeded where the government has failed, insofar as they have created a database of police officers who have been disciplined.  Unfortunately, this database does not cover all 50 states, but it is a tremendous tool that the government and the police have failed to implement on their own accord.

USA Today, along with several other media outlets, has investigated police misconduct nationwide and have released this report:

We found 85,000 cops who’ve been investigated for misconduct. Now you can read their records.

You can search their database of de-certified officers here (unfortunately California is one of the states not covered in this report):

Search the list of more than 30,000 police officers banned by 44 states.

Transparency is a wonderful thing, and because of the First Amendment we have a (mostly) free press that can be critical of the government and provide transparency and accountability when the government tries to frustrate these basic tenants of a free society.

My Resignation from the Fairfield-Suisun Adult School

Dear Students and Colleagues,

On Friday, February 15, 2019, I resigned my teaching position at the Fairfield-Suisun Adult School.  My resignation was accepted by the Fairfield-Suisun Unified School District on Thursday, February 21, 2019.  Without going into details, I will say that this was not a decision that I took lightly.  I will miss working with my amazing students and colleagues.  I plan on teaching accounting and financial crimes at another school in the not too-distant future.  For those trying to access my teacher page, it has been disabled by the administrators.  I have migrated some of the information from my teacher page to this website.

Steve M. Windham

Financial Crimes Course (Fall 2019)

Hello Everyone!

I am updating the Financial Crimes survey course, and I am also trying to offer a new course called “Retail and Restaurant Loss Prevention.”  As I have recently resigned my teaching position at the Fairfield-Suisun Adult School, I am looking for another school where I can domicile my Financial Crimes courses.

There is also more information for the Financial Crimes Survey course here:


If you are interested in taking this course, or my new course (currently under development), “Retail and Restaurant Loss Prevention,” please contact me.


FRAUDULENT caller posing as IRS (Phishing scam alert!)

Yesterday, I received a telephone call from a 305 area code (Miami).  After listening to the message, I called them back.  They claimed to be from the Internal Revenue Service and that I had owed a past due amount and that they were going to pursue criminal charges against me.  Today, a client called me and informed me that she had received a similar call.

In both cases, these were phishing scams and not the Internal Revenue Service!  I refused to give them any information, and when I informed them that they were not the IRS they hung up on me.

DO NOT give these people any information!  The IRS does not call you if you owe them money.  When you owe the IRS money, you will be sent numerous notices via USPS First Class Mail.  It is very rare for the IRS to call a taxpayer!  They nearly always use USPS First Class Mail to contact taxpayers, especially if this is an initial contact!

When in doubt, ask for their name, badge number, and a number where your accountant or attorney can call them back.  Then hang up.  Do not give them any personal information whatsoever over the phone–do not confirm any personal information!  When in doubt about any collection proceedings from any tax authority, contact your tax professional.

Also, note that it is extremely rare (never to the best of my knowledge) for the IRS to use email when dealing with tax payers.

See the following Internal Revenue Service links below for more information:

See the following California Franchise Tax Board links below for more information:

Google’s Project Maven for the Department of Defense

Google is presently working on an artificial intelligence drone project.  The International Committee for Robot Arms Control (ICRAC) has sent an open letter to Google urging them to withdraw from Project Maven and to commit to not weaponizing it’s technology.

Click here to read the letter.

Considering implanting a micro-chip under your skin?

Last week, we had an ethics discussion in my Accounting II class about the rise of technology.  While the discussion was primarily focused on MotoBot as representing the threat of the rise of robots and artificial intelligence that is designed to exceed human performance, we also discussed micro-chipping people and what incentives could be used, or misused, to encourage people to be micro-chipped.  Aside from Christian religious arguments (Revelations 13) against micro-chipping people, there are numerous ethical obstacles that anyone contemplating this procedure should consider.

Click here for the Business Insider article on micro-chipping people.


Journal of Accountancy Podcast, “What CPAs need to know about providing services to marijuana businesses”

Whether or not you are a CPA, if you are an accountant and wish to provide services to a marijuana business, you should listen to this podcast.

Medical errors are now the third leading cause of death in the USA — John Hopkins University study

A recent study from John Hopkins University suggests that medical errors are the third leading cause of death in the United States.  The only two things that cause more deaths per year in the United States are heart disease and all cancers combined.  What this means is that 9.5 percent of all deaths in the United States are caused by medical errors.

Consider the implications… Nearly one out of ten people in the United States who died, died because their medical professionals made an error.  Why is this acceptable?  Why is the cost of medical care so high, if the quality is often so low?  What is being done to improve the medical system?  How can consumers protect themselves?

In the SoundCloud podcast, one of the authors, Martin Makary, professor of surgery at Johns Hopkins University School of Medicine, discusses how settlements often include gag orders that prohibit discussion of the details of the case.  Professor Makary notes that in aviation when there is an airplane crash, the crash is investigated, and the analysis is published so that pilots can learn from the mistakes of others.  He goes on to note that this is not the case in medicine, and the same mistakes are made over and over again.

Click here to read the John Hopkins University article on the study.

Click here for the BMJ article and SoundCloud clip.

Click here for the PBS YouTube video featuring Dr. Makary on medical errors.

Click here for Dr. Brian Goldman’s TED Talk: Doctors make mistakes.  Can we talk about that?

Click here for Dr. Leana Wen’s TED Talk: What your doctor won’t disclose.

IRS Annual Filing Season Program Credential

Recently, I was notified by the Internal Revenue Service that I qualified for the Annual Filing Season Program certification.  The only thing that I had to do was fill out an online application.  Since I am already an Enrolled Agent, this credential does not confer any additional benefits, but it does show that I am maintaining my continuing education requirements.


Captain Ian Schmutzler, “The Police Chief Magazine” Article

My good friend, Captain Ian Schmutzler, of the Vacaville Police Department recently had an article published in The Police Chief Magazine(Click here for a link to the article.)  His article discusses the complex issue of mental illness and homelessness and how police are forming partnerships with community stakeholders to ameliorate this difficult and unfortunate situation.

Captain Schmutzler will be one of the guest speakers for my Financial Crimes class at the Fairfield-Suisun Adult School this coming Fall Semester.   He will be speaking primarily on counterfeiting, identity theft, and the crimes that have been occurring since the legalization of cannabis because of the large amounts of cash involved.

On a personal note, I would like to recognize Captain Schmutzler for his frank and open dialogue when it comes to local police issues, as well as his forward-thinking and progressive approach to proactive community policing.  Captain Schmutzler is considerate of alternative viewpoints, and he is very much willing to “think outside of the box.”  Captain Schmutzler sets a very high standard at the Vacaville Police Department.


What is happening to Home Economics?

Home Economics is an interdisciplinary field of study that covers various subjects such as: family studies, food/nutrition, clothing/textiles, and consumer economics/personal finance.  In  recent years the field of study that was once referred to as Home Economics has been re-branded to Family and Consumer Sciences.

Most high schools, adult schools, colleges, and universities offer some or many of the courses that one would find in a Family and Consumer Sciences program.  In the local area the Greater San Francisco Bay Area / Greater Sacramento Metropolitan Area, there has been significant changes in the course and degree offerings at the college and university levels.

Solano College used to offer a degree in Home Economics.  This degree and certificate option was last listed in their 2011-2012 catalog.  View the Solano College 2011-2012 catalog here: College still offers some Home Economics related classes, but the major no longer exists there.

UC Davis is in the process of phasing out their Textiles & Clothing and Fiber & Polymers degree programs.  See the links below for more information:

UC Davis Aggies Article:
UC Davis Textiles and Clothing Webpage Announcement:
UC Davis Fiber and Polymers Webpage Announcement:

California State University Sacramento currently has a Family and Consumer Science program with four different areas of study.  For more information, visit their website at:

This article is not intended to be an exhaustive list of all of the colleges and universities in the area that offer courses and majors in Family and Consumer Science, but rather to demonstrate the trend in Home Economics / Family and Consumer Science in education.  For those who are interested in Family and Consumer Sciences, there are various professional groups and organizations dedicated to Family and Consumer Sciences.  Among these are:

The Fairfield-Suisun Adult School offers several “Home Economics / Family and Consumer Science” courses.  Please visit us at:  This summer, I will be teaching Consumer Economics and Personal Finance at the Fairfield-Suisun Adult School.

The Accounting Equation (ALE) and Expanded Accounting Equation (ALICE) Explained

Understanding the Accounting Equation (ALE) and the Expanded Accounting Equation (ALICE) is critical to your success in accounting.  The image below is downloadable as a PDF (see link at bottom of post).

Click here for a PDF of the above image.

An Ethical Dilemma–Do Not Resuscitate

Though not a strict Accounting or Business ethical dilemma, an unconscious patient was brought into the emergency room with "Do Not Resuscitate" and his signature tattooed across his chest.  What is the ethical thing to do?  What would you do?  How is this related to business and accounting?  Risk management, mostly.

Read the article...

Questions to ask on your next job interview

Chances are that you have been to a job interview at some point in your life.  Have you ever been asked the question, “Do you have any questions for us?”  How did you answer?

Forbes magazine has a list of ten interview questions that will show a potential employer that you are forward thinking and are looking for a position that will be a good fit.

View the article here:

Hello from Mobile, Alabama

Hello everyone!  As many of you know I am in Mobile, Alabama for litigation.  I am staying at the Malaga Inn on Church Street in the historic district of downtown Mobile.  The Malaga Inn was built in 1861-1862, and is supposedly haunted.  Here are some photos of the Malaga Inn and downtown Mobile…

Malaga Inn, view of the courtyard from the balcony in front of my room.


Malaga Inn, view from Church Street.


Malaga Inn, view from Church Street.


Malaga Inn, courtyard fountain.


Mobile, Alabama.


Mobile, Alabama.

Mobile, Alabama.

Mobile, Alabama.


Mobile, Alabama.


Mobile, Alabama.


Mobile, Alabama.


Mobile, Alabama.


Mobile, Alabama.


Mobile, Alabama.


Mobile, Alabama.



Mobile, Alabama.


Mobile, Alabama.


Mobile, Alabama.

Constitution Day 2017


Constitution Day 2017 was on Sunday, September 17, 2017, but many schools, businesses, and others celebrate Constitution Day today, Monday, September 18, 2017.  To learn more about the US Constitution, visit this link.  To view the US Constitution as a PDF, view US CONSTITUTION.  To view the Amendments to the US Constitution as a PDF, view AMENDMENTS TO THE US CONSTITUTION.

Banned Book Week (September 24-30, 2017)


I urge everyone to stand up to censorship!
Celebrate your First Amendment right and the right to read!

When a government or society or any other group censors something, whether it is art, literature, music, news, or anything else because they find it “offensive” or “vulgar” or “controversial,” it creates a slippery slope that is both arbitrary and dangerous to our freedoms.  Whether or not something is offensive, vulgar, or controversial is most often subjective because what is offensive, vulgar, or controversial to one person may not be to another and vice versa.  The US Constitution, via the First Amendment protects, among other things, the freedom of speech, including symbolic speech.  Americans are uniquely positioned in that the US Constitution places limits on the government over the governed.  Americans must embrace their rights and oppose censorship at all  levels.  Freedom of speech is far more important than someone finding something offensive–freedom of speech is the cornerstone of our liberties.

Taken from
“According to the American Library Association’s Office for Intellectual Freedom (OIF) – which tracks reports of book challenges and bans and compiles an annual Top Ten Challenged Books List – there was an alarming 17% increase in book censorship complaints in 2016. Since most challenges are not reported, the actual number is probably much higher. Even more disturbing, while only 10% of the titles reported to OIF are normally removed from the institutions receiving the challenges, half of the most frequently challenged books were actually banned last year.”

More interesting articles on banned books:

“my Social Security” Account

With “my Social Security” you can set up an online account with the Social Security Administration to handle several tasks online.  According to the Social Security Administration website, your “my Social Security” account can be used for the following:

If you do not receive benefits, you can:

  • new Request a replacement Social Security card if you meet certain requirements;
  • new Check the status of your application or appeal.
  • Get your Social Security Statement, to review:
    • Estimates of your future retirement, disability, and survivors benefits;
    • Your earnings once a year to verify the amounts that we posted are correct; and
    • The estimated Social Security and Medicare taxes you’ve paid.
  • Get a benefit verification letter stating that:
    • You never received Social Security benefits, Supplemental Security Income (SSI) or Medicare; or
    • You received benefits in the past, but do not currently receive them. (The letter will include the date your benefits stopped and how much you received that year.); or
    • You applied for benefits but haven’t received an answer yet.

If you receive benefits or have Medicare, you can:

Solano College DACA Letter to Students and Resource Link

On Tuesday, September 05, 2017, Solano Community College Superintendent/President, Dr. Celia Esposito-Noy issued the following letter to SCC students in response to President Trump’s rescinding DACA.

DACA LTR SCC 09.05.2017

Students at the Fairfield-Suisun Adult School should note that the Fairfield-Suisun Unified School District has yet to issue a statement concerning the recent DACA developments.

Solano Community College DACA Resource Page:

2017 Tax Software Survey

The Tax Adviser conducts an annual survey on tax software.  The link can be found here:

Personally, I have used four of these tax software packages, having used three of them for a significant amount of time.  These are: 1) Lacerte, 2) CCH Prosystem fx, 3) Drake, and 4) ProSeries.  My experience with ProSeries is very limited, so I have little to say about it.  Between Lacerte, CCH Prosystem fx, and Drake, each has its’ benefits and drawbacks.

Lacerte is very robust (there are only a handful of tax forms it does not handle), fairly easy to use, good customer support, and has many options that tax practitioners may find useful (such as printing out all of the input data in all of the input fields–something not found on all tax software).  The downside to Lacerte, and why I quit using it was the price.

CCH Prosystem fx is slightly more robust than Lacerte (it handles more of the international tax forms than Lacerte),  has good customer support, and it comes in a cloud-based version, CCH Global Prosystem fx.  The cloud-based version allows multiple users to access from anywhere in the world where there is a high-speed Internet connection.  The downside of CCH Prosystem fx is that it is cumbersome, glitchy, not very intuitive, and expensive.  Having worked with CCH Global Prosystem fx and CCH Prosystem fx for several years, I would not recommend it.

Drake is easy to use, inexpensive, and has great customer support.  There are drawbacks; it is not as robust as Lacerte or CCH Prosystem fx, and data input cannot be printed out the way it can be in Lacerte.  I switched to Drake from Lacerte for Windham Solutions in 2013, and I have no plans on going back to Lacerte.

Another Northern California Restaurant Tax Crime Conviction

Yaowapha Ritdet, a restaurant owner from Ukiah, California,  was sentenced on April 26, 2017 to 24 months in prison for corruptly endeavoring to obstruct the Internal Revenue Code and harboring illegal aliens for profit.

For more, see:

San Francisco Bay Area Chinese Food Buffet Wage and Tax Law Violators Sentenced

Owners and managers of a San Francisco Bay Area Chinese restaurant chain have been convicted and sentenced to prison for violating California wage laws and failure to pay California taxes.

For more on this story, please visit:

IRS Can No Longer Charge User Fees For PTINs

The IRS recently lost a class action lawsuit on how they manage and charge for the Preparer Tax Identification Number (PTIN) program.  The IRS PTIN program was updated to include an annual renewal and annual renewal fees several years ago.  This was ostensibly to combat tax preparer fraud, yet the IRS was never quite able to articulate how it combated fraud and how much fraud it prevented.  The 2014 Loving case is a related case in which the IRS lost the ability to regulate tax preparers.

For more see:


Possible Autism Spectrum Disorder Treatment Breakthrough

Admittedly, this post has nothing to do directly with business and accounting.  I am posting this because I have had clients, friends, and students who have loved ones who are affected by autism spectrum disorder.  The link below was published in the Annals of Clinical and Translational Neurology.



No drug is yet approved to treat the core symptoms of autism spectrum disorder (ASD). Low-dose suramin was effective in the maternal immune activation and Fragile X mouse models of ASD. The Suramin Autism Treatment-1 (SAT-1) trial was a double-blind, placebo-controlled, translational pilot study to examine the safety and activity of low-dose suramin in children with ASD.


Ten male subjects with ASD, ages 5–14 years, were matched by age, IQ, and autism severity into five pairs, then randomized to receive a single, intravenous infusion of suramin (20 mg/kg) or saline. The primary outcomes were ADOS-2 comparison scores and Expressive One-Word Picture Vocabulary Test (EOWPVT). Secondary outcomes were the aberrant behavior checklist, autism treatment evaluation checklist, repetitive behavior questionnaire, and clinical global impression questionnaire.


Blood levels of suramin were 12 ± 1.5 μmol/L (mean ± SD) at 2 days and 1.5 ± 0.5 μmol/L after 6 weeks. The terminal half-life was 14.7 ± 0.7 days. A self-limited, asymptomatic rash was seen, but there were no serious adverse events. ADOS-2 comparison scores improved by −1.6 ± 0.55 points (n = 5; 95% CI = −2.3 to −0.9; Cohen’s d = 2.9; P = 0.0028) in the suramin group and did not change in the placebo group. EOWPVT scores did not change. Secondary outcomes also showed improvements in language, social interaction, and decreased restricted or repetitive behaviors.


The safety and activity of low-dose suramin showed promise as a novel approach to treatment of ASD in this small study.

Recent Changes in the California CPA Exam Educational Requirements

As of January 01, 2017, the California Board of Accountancy implemented additional educational requirements to sit for the California CPA exam.  The California Board of Accountancy now requires:

1) A baccaleaureate degreefrom an accredited college or university (any subject),
2) 150 semester hours of total college/university study,
3) 24 semester units of accounting study,
4) 24 semester units of business-related subjects study,
5) 20 semester units of accounting study,
6) 10 semester units of ethics study, to include one 3 unit semester (or 4 unit quarter) course in accounting ethics or accountant's professional responsibility.

The above-listed educational requirements are in addition to verified work experience where the CPA exam applicant must have documented work experience under a licensed CPA.  See the California CPA Applicant Licensing Handbook for more information about the experience requirement.

California CPA Licensure Tip Sheet

California Board of Accountancy Educational Requirements

California CPA Applicant Licensing Handbook

Uniform CPA Exam


My Career Technical Education Teaching Credential

Today (Saturday, March 25, 2017) was my last day of classroom studies for my Career Technical Education teaching credential.  Neither CSU Sacramento, nor the Sacramento County Office of Education offer this credential program any longer.  As such, I enrolled in the Ventura County Office of Education Career Technical Education teaching credential program.  They offered a Santa Cruz cohort class that I was able to enroll in; thereby decreasing my commute from Ventura to Santa Cruz. This was my third and final trip to the Santa Cruz training facility.


While my Adult Education teaching credential covers the same subject matter as my Career Technical Education teaching credential, I feel that the additional training and insights I have received will help make me a better educator and that in turn should result in a better educational experience for my students.  My credential should be clear by this summer!

IRS Loses Court Case to Regulate a Disbarred Attorney in Preparing Tax Returns and Offering Written Advice

The IRS Office of Professional Responsibility lost a court case against disbarred attorney, James Sexton, Jr. that tried to regulate Sexton’s preparation of tax returns and offering services of written advice.  The court issed a declatory judgment, rejecting the IRS Office of Professional Repsonsibility motion for summary judgment. Furthermore, the court issued a permanent injunction against the IRS Office of Professional Responsibility from pursing further enforcement against Sexton in this matter.  Sexton successfully argued that the Loving case applied to his situation because, as a disbarred attorney, the IRS Office of Professional Responsibility did not have jurisdiction over him.  He was not representing clients before the IRS because, as the Loving case determined some years earlier, preparing tax returns does not constitute practice before the IRS and the IRS cannot regulate those who do not practice before the IRS.

College Credit for Working

Did you know that you can receive college credit for working at your job?

Solano College and many other colleges offer work experience programs that will give students college credit for their work experience.  Keep in mind that there will be coursework to complete in addition to working at your job.  I have spoken with Professor Debra Berrett who is the Solano College Work Experience Coordinator, and she will be giving a presentation to one of my classes at the Fairfield-Suisun Adult School.  The date has yet to be determined, but I would like to invite all interested Fairfield-Suisun Adult School students to attend.

More information on the Solano College Work Experience program can be found at:

April 15th filing deadline for 2016 tax returns has been moved back to April 18, 2017.

Y, APRIL 18, 2017

April 15, 2017 falls on a Saturday which would normally push the IRS federal tax filing due date to Monday, April 17, 2017; however, because Monday, April 17, 2017 is Emancipation Day in the District of Columbia, the IRS federal tax filing deadline has been moved to Tuesday, April 18, 2017.

For more information, please visit:

The Importance of Credentials in the Business and Accounting World

In today’s increasingly complex and interconnected world, education and credentials are becoming more important and relevant for business and accounting professionals.  While many credentials require both verified experience and education, some only require one or the other.  Take some time to explore different credential options that are within your reach.  Remember that while you may have knowledge of a particular subject, credentials often set you apart from the competition.

In addition to business and accounting courses here at the Fairfield-Suisun Adult School, we also offer a tax preparation course for the California Tax Education Council registration.  We are also in the process of offering Microsoft Office certification training.  Please see our catalog for more information on these courses.

Please see the following Accounting Today article on education and credentials:{“issue_id”:390635,”page”:0}