Journal of Accountancy

Volume 49 Issue 2 Article 8

2-1930

Current Literature

American Institute of Accountants. Library

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Recommended Citation American Institute of Accountants. Library (1930) "Current Literature," Journal of Accountancy: Vol. 49 : Iss. 2 , Article 8. Available at: https://egrove.olemiss.edu/jofa/vol49/iss2/8

This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in Journal of Accountancy by an authorized editor of eGrove. For more information, please contact [email protected]. Current Literature Compiled in the Library of the American Institute of Accountants. [Photostatic reproductions (white printing on a black background) of most of the articles listed in The Journal of Accountancy or Accountants' Index may be obtained from the library of the American Institute of Accountants, 135 Cedar Street, New York, at a rate of 25 cents a page (8½ in. x 11 in.), at 35 cents a page (11in.½ x 14 in.), plus postage. Members and Associates of the American Institute of Accountants are entitled to a discount of 20 per cent. Identify the article by author, title, name of periodical in which it appeared, date of publication and paging. Payment must accompany all orders.] ACCOUNTANCY History Bentley, H. C. Brief Treatise on the History and Development of Accounting. Boston, Bentley School of Accounting and Finance. cl929. 31 p. Dicksee, Lawrence R. Accounting Methods—Yesterday, To-day and To-morrow. Accountant, -21, 1929, p. 715-16, 756-7, 789-91. ACCOUNTANTS Cheetham, A. L. How May Accountant Expand His Sphere of Usefulness to Client? American Accountant, November, 1929, p. 613-15. ACCOUNTANTS’ OFFICE American Institute of Accountants. Conduct of an Accounting Practice; from Proceedings of the American Institute of Accountants, September 17 and 18, 1929. New York, The Institute, October 25, 1929. 56 p. Cost Accounting Wittman, C. William, Junior. Costing Public Accounting Engagements. Journal of Accountancy, January, 1930, p. 33-41. ACCOUNTING Howard, Stanley Edwin. A B C of Accounting. • Princeton, N. J. Princeton University Press, 1929. 302 p. Machine Methods Graham, Willard J. Machine Accounting in the Accounting Curriculum. Accounting Review, December, 1929, p. 227-33. BAKERIES Costs Pirrie, Peter G. Retailer's Cake Costs. Bakers Weekly, August 10, 1929, p. 59-61. BANKRUPTCY Great Britain Cochran, J. Tullis. Gratuitous Alienations and Fraudulent Preferences; with Discussion. Accountants’ Magazine, December, 1929, p. 586-601. BONDS Rieffel, Marc A. Method of Figuring Cost of Bonds over Varying Terms. American Accountant, November, 1929, p. 607-9. BROKERS Accounting Eggleston, DeWitt Carl. Wall Street Procedure; with Special Reference to Brokers’ Accounts. New York, Greenberg, Publisher, Incorporated, 1929. 301 p. 156 Current Literature

BUDGETS Business Blake, Lester F. Budgetary Control. L. R. B. & M. Journal, November, 1929, p. 5-13. Carswell, William. Budgetary Control. Cost and Management, December, 1929, p. 2-11. BUILDING Cost Accounting Goodwin, W. R. Operating Records and Costs. Buildings and Building Management, , 1929, p. 37-42. CEMETERIES Accounting Mucklow, Walter. Accounting for Cemeteries. American Cemetery, De­ cember, 1929, p. 104-5. CONSOLIDATIONS Farnham, Dwight. Advantages and Disadvantages of Industrial Combinations; an Address before the Massachusetts Society of Certified Public Accountants, October 28, 1929. New York, the Author, 1929. Typewritten. Horton, Leonard W. Merger Tree. Corporate Accountant, November, 1929, p.54-64. CORPORATIONS Law Great Britain Gordan, Herbert W. Companies Act, 1929. Accountants’ Journal (Eng­ land), December, 1929, p. 613-27. COST AND FACTORY ACCOUNTING Armstrong, F. W. Cost Accounting. Cost Accountant, December, 1929, p. 191-3. Johnston, C. C. Cost Accounting. Ornamental Iron, Bronze and Wire Bulletin, November, 1929, p. 9-13. Vere-Hodge, H. K. Some Reflections on Cost Accounting. Cassier’s Indus­ trial Management, December, 1929, p. 429-30. Standard Costs Moran, Donald L. Standard Costing. Cost Accountant, December, 1929, p. 188-90. Perkinson, Lewis C. Standard Predetermined Costs Defined and Uses Indicated. American Accountant, December, 1929, p. 660-2. Wilcox, D. A. Fixed Standards a Useful Tool in Budgetary Control. Ameri­ can Accountant, November, 1929, p. 601-7. DEPARTMENT STORES Costs Lowrie, Josephine A. Cost of Handling Merchandise Returns. Columbus, Ohio. Ohio College of Commerce and Administration, Bureau of Busi­ ness Research, 1929. 29 p. DIVIDENDS Paton, W. A. Dividend Code. Accounting Review, December, 1929, p. 218-20. EXECUTORS AND TRUSTEES Accounting Newhall, Guy. Nature and Significance of a Final Account by Executor or Other Fiduciary; When Is a Final Account Not a Final Account? Trust Companies, December, 1929, p. 777-84. 157 The Journal of Accountancy

FACTORIES Management Spidy, E. T. Management’s Responsibility in Modern Factory Administration. Accountants’ Journal (New Zealand), November, 1929, p. 147-52. FUR TRADE Accounting Frankel, Leopold. Accounting for the Fur Trader. Journal of Accountancy, January, 1930, p. 10-27. GAS Finance Illinois, University of. College of Commerce and Business Administration. Bureau of Business Research. Financial Plan of Gas Companies. Ur­ bana, University of Illinois, 1929. 49 p. (Bulletin Number 27.) Statistics Berliner, J. J. Value of Gas Company Statistics. Gas Age-Record, No­ vember 30,1929, p.799-802. GROCERY TRADE Costs Nebraska, University of. College of Business Administration. Committee on Business Research. Operating Expenses of Retail Grocery Stores in Nebraska, 1928. Lincoln, Nebraska, University of Nebraska, 1929. 43 p. (Nebraska Studies in Business Number 24.) HOTELS Accounting Keiper, B. F. Completing the Monthly Report by the Third. Horwath Hotel Accountant, January, 1930, p. 5, 8-9, 10-11. Romine, Edward C. Salient Points in Hotel Accounting; an Address Delivered at the Convention of the Georgia Hotel Association, Savannah, November 30, 1929. Typewritten. Williamson, Albert E. Eliminating Outstanding Weaknesses and Reducing Overhead in the Handling of the Guest Ledger in the Front Office. (In Hotel Accountants’ Association. Minutes, Twenty-Seventh Monthly Meeting, November 27, 1929.) Statistics Courtney, John. Study of Fifty Hotels. Hotel Administration, September, 1929, p. 1-8. ICE CREAM Statistics Boston University. College of Business Administration. Bureau of Business Research. Dealer Profits on Ice Cream. Boston, Boston University, 1929. 51 p. INDUSTRY Great Britain Jenkinson, Mark Webster. Some Dangers of Rationalization; an Address Delivered to the Members of the Oxford Luncheon Club on Friday the 1st of November, 1929. London, Gee and Company, Limited, 1929. 16 p. Quigley, Hugh. Rationalisation in Industry. Cost Accountant, December, 1929, p. 176-85. INTERNATIONAL CONGRESS ON ACCOUNTING Littleton, A. C., Morey, Lloyd, Himmelblau, David, and Ross, F. E. In­ ternational Congress on Accounting. Accounting Review, December, 1929, p. 234-46. 158 Current Literature

INVESTIGATIONS Beevor, M. F. Business Investigations. Commonwealth Journal of Ac­ countancy, November, 1929, p. 73-80. INVESTMENT TRUSTS Perry, Donald P. Auditor in Relation to Investment Companies. L. R. B. & M. Journal, November, 1929, p. 1-4, 21. Accounting Auld, George P. Accounting Aspects of Investment Trusts. Certified Public Accountant, December, 1929, p. 363-68. INVOICES Cooper, George A. Future Possibilities of the Simplified Invoice. Wash­ ington, D. C., United States Department of Commerce, Bureau of Stand­ ards, 1929. JEWELRY TRADE Accounting Natchez, B. H. Installment Accounting. Modern Jeweler (Mount Morris, Illinois), October, 1929. MANAGEMENT Hayes, Monard V. Accounting for Executive Control; with an Introduction by Professor B. Kester. New York, Harper and Brothers, 1929. 495 p. MECHANICAL DEVICES Morse, Perley. Some Utilities and Economies in Machine Accountancy. Corporate Practice Review, November, 1929, p. 30-40. OFFICE MANAGEMENT Smith, D. S. Organization and Functioning of an Office. New York, National Association of Cost Accountants, , 1929. (N. A. C. A. Bulletin, v. 11, no. 8, Section 1, p. 485-98.) PUBLIC UTILITIES Rates Ransom, William L. Practical Problems in Attaining Uniform Utility Rates. Public Utilities Fortnightly, November 28, 1929, p. 664-73. QUARRIES AND QUARRYING Accounting Derby, Francis C. Accounting for Granite Quarries. Journal of Accountancy, January, 1930, p. 28-32. RATIOS Dutton, H. P. Management Ratios. Factory and Industrial Manage­ ment, December, 1929, p. 339-40. REORGANIZATIONS Craven, Bruce. Advantages of Corporate Reorganization. Corporate Prac­ tice Review, November, 1929, p. 41-4. REPARATIONS Charter and Statutes of the Bank for International Settlements. Commercial and Financial Chronicle, November 16, 1929, p. 3081-3. Jenks, Maurice. Working of the Dawes Plan and the Present Position as Regards Reparations; with Discussion. Accountant, , 1929, p. 765— 73. 159 The Journal of Accountancy

STOCK, CAPITAL Burrell, O. K. Capital-Stock Valuation in Tax Cases. Journal of Account­ ancy, January, 1930, p. 1-9. STOCK, NO PAR VALUE Hornberger, D. J. Accounting for No-Par Stock Issues. Accounting Review, December, 1929, p. 213-17. STOCK EXCHANGES New York Stegman, Walter A. Accounting—Its Relation to the Stock Exchange. Certi­ fied Public Accountant, December, 1929, p. 361-2. STOCK RIGHTS Prentice-Hall, Incorporated. Stock Rights Service. New York, Prentice-Hall, Incorporated, 1929-30. TAXATION, UNITED STATES Municipal Rightor, C. E. Comparative Tax Rates of 235 Cities, 1929. National Munic­ ipal Review, December, 1929, p. 753-65. VALUATION Scott, DR. Valuation for Depreciation and the Financing of Replacements. Accounting Review, December, 1929, p. 221-6. WAGES, FEES, ETC. Profit Sharing Metropolitan Life Insurance Company. Policyholders Service Bureau. Sharing Profits with Employees. New York, the Company (1929). 29 p.

Addresses of Periodicals Accountant, 6 Kirby Street, London, E, C. 1, England. Accountants’ Journal (England), 6 Kirby Street, London, E. C. 1, England. Accountants’ Journal (New Zealand), 39 Johnston Street, Wellington, New Zealand. Accountants’ Magazine, William Blackwood and Sons, Edinburgh, Scotland. Accounting Review, Ohio State University, Commerce Building, Columbus, O. American Accountant, 225 Broadway, New York, N. Y. American Cemetery, 77 West Washington Street, Chicago, Ill. Bakers Weekly, 45 West 45 Street, New York, N. Y. Buildings and Building Management, 139 North Clark Street, Chicago, Ill. Cassiers’ Industrial Management, 34 Bedford Street, Strand W. C. 2, London, England. Certified Public Accountant, National Press Building, Washington, D. C. Commercial and Financial Chronicle, 138 Front Street, New York, N. Y. Commonwealth Journal of Accountancy, 59 William Street, Melbourne, Australia. Corporate Accountant, 121 West George Street, Glasgow, Scotland. Corporate Practice Review, 11 West 42 Street, New York, N. Y. Cost Accountant, 6 Duke Street, St. James, London, S. W. 1, England. Cost and Management, 81 Victoria Street, Toronto, Canada. Factory and Industrial Management, 285 Madison Avenue, New York, N. Y. Gas Age-Record, 9 East 38 Street, New York, N. Y. Horwath Hotel Accountant, 551 Fifth Avenue, New York, N. Y, Hotel Administration, Department of Hotel Administration, Cornell University, Ithaca, N. Y. L. R. B. & M. Journal, 110 William Street, New York, N. Y. Modern Jeweler, Mount Morris, Ill. National Municipal Review, 261 Broadway, New York, N. Y. National Real Estate Journal, 139 North Clark Street, Chicago, III. Ornamental Iron, Bronze & Wire Bulletin, 1331 G Street N. W., Washington, D. C. Public Utilities Fortnightly, Public Utilities Reports, Incorporated, Rochester, N. Y. Trust Companies, 55 Liberty Street, New York, N. Y.

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