Journal of Accountancy

Volume 47 Issue 2 Article 9

2-1929

Current Literature

American Institute of Accountants. Library

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Recommended Citation American Institute of Accountants. Library (1929) "Current Literature," Journal of Accountancy: Vol. 47 : Iss. 2 , Article 9. Available at: https://egrove.olemiss.edu/jofa/vol47/iss2/9

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 Account­ ants, 135 Cedar Street, New York, at a rate of 25 cents a page (81/2 in. x 11 in.) at 35 cents a page (111/2 in. 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.] ACCOUNTANTS Drucker, A. P. R. Accountant as an Efficiency Expert. Accounting Review December, 1928, p. 364-8. ACCOUNTANTS’ SOCIETIES American Association of University Instructors in Accounting American Association of University Instructors in Accounting. Thirteenth Annual Meeting, Hotel Stevens, Chicago, December 27-28, 1928; Program; Membership List as of December 1, 1928; Constitution. Accounting Review, December, 1928, p. 428-45. ACCOUNTING Problems Collins, Clem Wetzell. C. P. A. Review; Answers Covering Questions and Prob­ lems Presented in Book Entitled C. P. A. Review. New York, John Wiley and Sons, Incorporated, 1928. 955 p. (Wiley Accounting Series.) AGRICULTURE Cost Accounting King, J. S. Cost Accounting Applied to Agriculture, as an Aid to More Produc­ tive Farming. London, Ofordx University Press; Humphrey Milford, 1927. 182 p. (Reading University Studies.) ARBITRATION AND AWARD Lemann, Monte M. Arbitration as Applied to Business Disputes. Certified Public Accountant, December, 1928, p. 357-60. AUDITING AND AUDITORS Couchman, Charles B. Requirements of a Balance Sheet Audit. Journal of Accountancy, January, 1929, p. 20-36. Dicksee, Lawrence R. Auditing; Practical Manual for Auditors. Edition 14. London, Gee and Company, Limited, 1928. 1108 p. BANKRUPTCY England Sales, C. A. Some Apparent Inconsistencies in Bankruptcy Law. Account­ ants’ Journal (England), December, 1928, p. 618-21. BANKS AND BANKING Statements How to Analyze a Bank's Statement; Reprinted from the “Bank Credit Problems Department" of the Bankers Magazine. New York, Bankers Publishing Company, c 1928. 32 p. BOOKKEEPING History Littleton, A. C. Evolution of the Journal Entry. Accounting Review, December, 1928, p. 383-96. 156 Current Literature

BROKERS Accounting Herrick, Anson. Stock Brokerage Accounts and Their Audit; Paper Read before the California State Society of Certified Public Accountants, November 14, 1928. 12 p. BUDGETS Business Cahill, Michael H., and Putnam, John F. Bank Credit and Budgetary Control. New York, National Association of Cost Accountants, December 15, 1928. (N. A. C. A. Bulletin, v. 10, no. 8, Section 1, p. 475-85.) CERTIFICATES Fernald, Henry B. Accountants’ Certificates. Journal of Accountancy, January, 1929, p. 1-19. Mill, C. J. Some Views on Auditors' Certificates; with Discussion. Incor­ porated Accountants’ Journal, December, 1928, p. 75-80. CHAIN STORES Hayward, Walter S., and White, Percival. Chain Stores; Their Management and Operation; with Chapters by John S. Fleek. Edition 3. New York, McGraw-Hill Book Company, Incorporated, 1928. 583 p. CONTRACTS Anderson, V. R. General Law of Contract. Accountants’ Journal (Eng­ land), November, 1928, p. 531-45. CORPORATIONS Law Great Britain Jordan, Herbert W. Companies Act, 1928. Accountants’ Journal (Eng­ land), December, 1928, p. 603-17. Certified Accountants’ Journal, December, 1928, p. 393-9. COST AND FACTORY ACCOUNTING Atkins, Paul M. University Instruction in Industrial Cost Accounting. Ac­ counting Review, December, 1928, p. 345-63. COSTS Rorem, C. Rufus. Differential Costs. Accounting Review, December, 1928, p. 333-41. Silverman, H. A. Marginal Costs. Australasian Accountant and Secre­ tary, December, 1928, p. 381-3. COTTON MILLS Cost Accounting Cotton-Textile Institute, Incorporated. Outline of Bases to Be Used in Pre­ determining Costs for Guidance as to Sales Policies. New York, Cotton- Textile Institute, Incorporated, August, 1928. 39 p. DEPRECIATION, DEPLETION AND OBSOLESCENCE Machinery and Equipment Porter, Charles H. Is It Machinery or Is It Junk? Accounting Review, December, 1928, p. 369-74. Printing Smith, Robert. What Is Obsolescence? When Should Old Equipment Be Replaced? Inland Printer, December, 1928, p. 49-50. DISCOUNTS Bonds Hatfield, Henry R. Accounting Paradox. Accounting Review, December, 1928, p. 342-4. 157 The Journal of Accountancy

INVESTMENTS AND SECURITIES Bogen, Jules I. Analysis of Railroad Securities; a Guide to the Determination of Investment Values. New York, Ronald Press Company, c 1928. 449 p. Scott, D. R. Valuation of Investment Securities. Accounting Review, December, 1928, p. 375-82. LABOR Accounting Thwaites, R. L. Labor; Remuneration, Recording, Accounting and Distribution to Costs. Cost Accountant, September, 1928, p. 104-13. LIQUIDATIONS AND RECEIVERSHIPS Fawkes, F. S. Fstcourt. Some Points on Private (Out of Court) Receiverships and Managerships. Accountants’ Journal (England), December, 1928, p. 622-6. MACHINE TOOL INDUSTRY Cost Accounting Grover, Albert E. Some Important Points in Machine Tool Cost Accounting; paper read at the National Machine Tool Builders’ Association Convention, Cresco, Pa., October 25, 1928. Cincinnati, National Machine Tool Build­ ers’ Association, 1928. 20 p. MACHINERY AND EQUIPMENT Berliner, J. J. Plant Records That Save Money. Canadian Machinery and Manufacturing News, December 13, 1928, p. 23-4, 69. MECHANICAL DEVICES Morse, Perley. Mechanical Accounting Aids in General Business Organizations. Certified Public Accountant, December, 1928, p. 363-5, 376. PAPER, CARDBOARD, ETC. Costs Aspinwall, Breck. Standard Costs in a Book Paper Mill. Pulp and Paper Profits, November, 1928, p. 3-9. POWER COSTS Henschel, Ottomar. High Power Factor Means Low Power Bills. Factory and Industrial Management, December, 1928, p. 1111-3. PRINTING Costs Gandy, Lewis C. Practical Method of Reducing Shop Costs in the Composing Room. Inland Printer, December, 1928, p. 61-4. RETAIL TRADE Accounting Bell, Hermon F. Retail Accounting. L. R. B. and M. Journal, November, 1928, p. 8-9, 22. ROADS AND HIGHWAYS Cost Accounting Hammer, M. O. State Forces Build Michigan Highways; Cost Keeping Forms and System Explained in Detail. Roads and Streets, December, 1928, p. 573-82. STATEMENTS Financial Cullinan, Paul A. Bank Loans and Audited Statements. New York, P. A. Cullinan (1928). 16 p. Saxe, Emanuel. Standard Financial-Statement Form for Banks. Journal of Accountancy, January, 1929, p. 37-41. 158 Current Literature

STOCK Forbes, C. Reduction of Share Capital. Commonwealth Journal of Accountancy, August, September, 1928, p. 374-8, 13-9. Capital Stagg, J. H. Capital Stock and Surplus. (In Hotel Accountants’ Association. Minutes, Nineteenth Monthly Meeting, November 23, 1928, p. 1-10.) STOCK EXCHANGE Dice, Charles Amos. Stock Market. New York, A. W. Shaw Company, 1928. 667 p. STORES SYSTEMS AND STOCK RECORDS Finney, Burnham. Simple Control of 52,000 Parts; Cash Register Company Solves Problem of Regulating Stock and Retaining Its Production Economies. Iron Age, December 6, 1928, p. 1419-24. TAXATION, GREAT BRITAIN Inheritance Beatty, Charles. Death Duties; Some Problems Considered. Accountant, Tax Supplement, July 21, 28, August 4, 18, 25, September 8, 15, 1928, p. 375; 386-7; 399-400; 418-9, 430-1, 452-3, 463. TAXATION, UNITED STATES Income and Excess Profits Bickford, Hugh C. Court Procedure in Federal Tax Cases. New York, Pren­ tice-Hall, Incorporated, 1928. 440 p. Seidman, Frank E. Suggestions for Consolidated Returns Regulations under the Act of 1928. National Income Tax Magazine, November, 1928, p. 410-2, 424. Municipal Rightor, C. E. Comparative Tax Rates of 237 Cities, 1928. National Munic­ ipal Review, December, 1928, p. 751-63. TIMEKEEPING Chambers, John H. Timekeeping in a Profitable Plant. Inland Printer, October, 1928, p. 65-8. TURNOVER Department Stores Cassmore, Melvin W. Problem of Turnover, Markup and the Expense Rate. Dry Goods Economist, December 15, 1928, p. 14-5, 20. VALUATION Wildman, John R. Appreciation from the Point of View of the Certified Public Accountant. Accounting Review, December, 1928, p. 396-406. Has­ kins and Sells Bulletin, January, 1929, p. 2-7. WAGES, FEES, ETC. Accountants Pixley, Francis W. Chartered and Incorporated Accountants' Charges and the Law Relating Thereto. Edition 4. London, Gee and Company, Limited, 1925. 240 p. Bonus Hargrave, T. H. Staff Bonus Schemes; from Australasian Insurance and Bank­ ing Record. Public Accountant, November, 1928, p. 146-52. Profit Sharing Harper, J. Garnett. Problems of Profit Sharing. Accountants’ Journal (England), October, 1928, p. 461-5. 159 The Journal of Accountancy

WOOL AND WORSTED Cost Accounting Miller, Philip N., Comp. Cost Manual, Woolen and Worsted Industry. New York, Wool Institute, Incorporated, c 1928. 123 p.

Addresses of Periodicals Accountants’ Journal (England), 6 Kirby Street, London, E. C. 1, England. Accounting Review, Ohio State University, 309 Commerce Building, Columbus, O. Australasian Accountant and Secretary, Aberdeen House, 528-30 Collins Street, Melbourne, Australia. Canadian Machinery and Manufacturing News, MacLean Publishing Company, Limited, 217 Richmond Street W., Toronto, Canada. Certified Accountants’ Journal, 50 Bedford Square, London, W. C. 1, England. Certified Public Accountant, 421 Woodward Building, Washington, D. C. Commonwealth Journal of Accountancy, 59 William Street, Melbourne, Australia. Cost Accountant, 6 Duke Street, St. James, London, S. W. 1, England. Dry Goods Economist, 239 West 39 Street, New York, N. Y. Factory and Industrial Management, McGraw-Shaw Company, 285 Madison Avenue, New York, N. Y. Haskins and Sells Bulletin, 30 Broad Street, New York, N. Y. Incorporated Accountants’ Journal, 50 Gresham Street Bank, London, E. C. 2, England. Inland Printer, 632 Sherman Street, Chicago, Ill. Iron Age, 239 West 39 Street, New York, N. Y. L. R. B. and M. Journal, 110 William Street, New York, N. Y. National Income Tax Magazine, Illinois Merchants Bank Building, Chicago, Ill. National Municipal Review, 261 Broadway, New York, N. Y. Public Accountant, 77 King Street, Sydney, Australia. Pulp and Paper Profits; Cost Association of the Paper Industry, 18 East 41 Street, New York, N. Y. Roads and Streets, Gillette Publishing Company, 221 East 20 Street, Chicago, Ill.

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