Latest News

Announcing the Newest Member Benefit: A Scholarship Program
The NSAC Board has approved a scholarship program for members and family. Members, their children, grandchildren, step grandchildren and legal guardians are eligible to apply. The application is...
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Everything You've Been Told About Passwords Is Wrong
The best security available is a combination of password, multi-factor authentication and biometrics, such as fingerprint or facial recognition. The US expert who wrote the standard for password...
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Selecting Lease Accounting Software What to Consider
In early 2016, the Financial Accounting Standards Board (FASB) issued the most significant change to financial reporting for leases in 40 years. For the first time, most operating leases will be...
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IRS Releases Updated Withholding Calculator and 2018 Form W-4
The IRS has completed updating its online withholding calculator that individual taxpayers can use to determine how many withholding allowances they should claim for 2018. The IRS also issued a new...
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FASB Proposes Changes in Accounting for Cloud Computing Costs
The Financial Accounting Standards Board issued a proposed accounting standards update aimed at improving how to account for the costs of implementing cloud computing. The proposed update would...
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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)