[IMGCAP(1)]Write-ups are extinct. When I started in 1963, most small CPA firms primarily did write-ups. After I started my practice in 1969, it became an embarrassment to say I did write-ups. It connoted something beneath my “professional” status. I think a problem today is that write-ups no longer exist for younger staff.
Write-ups were literally writing up a client’s cash disbursements and receipts journals, entering sales and purchases, reconciling the bank accounts, taking off a trial balance and accounts receivable schedule, making some adjusting and recurring journal entries and preparing a financial statement.
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