N.A.A. BULLETIN August (� Ap In Three Sections 1962 � � II�U� Section 3

1.919' S

Topical Index to Volume XLIII

of N.A.A. BULLETIN and Special Publications

Section 1

Research Reports

Accounting Practice Reports

SEPTEMBER 1961 THROUGH Topical Index Accounting Background for Management - Accounting Techniques. ERIC L. KOHLER. October, 1961. Emerging Role of Mathematical Methodology in Accountancy. NORTON M. BEDFORD, CHARLES H. GRIFFIN and THOMAS H. WILLIAMS. June, 1962. Emerging Tools for Managerial Accounting. NORTON M. BEDFORD. October, 1961. Management Accountant's Opportunity in the Present Business Climate, The. WILLIAM H. FRANKLIN. October, 1961. Accounting Systems (See Systems and Procedures) Accounts Payable Accounting for Payables —A Tabulating Procedure. ELMER B. FISHER. September, 1961. Accounts Receivable Accounts Receivable Information for the Credit Department. JAMES D. CRAIG. July, 1962. Order Entry- Billing —Key to Standard Profit Analysis. ROBERT H. SCHWINN. July, 1962. Small Order in Large and Small Business, The. DAVID E. HENDERSON. December, 1961. Administrative Expense Control of Administrative Expenses in Banking, The. RICHARD J. POWELL. May, 1962. Management Costs Can Be Controlled. FRED R. GRANT. May, 1962. Advertising (See Distribution) Airplane Construction and Transportation EDP Control of Detail Parts in Airframe Manufacturing. CHARLES T. BARRETT. December, 1961. Effective Overhead Budgeting. KENNETH E. MCMULLEN. September, 1961. Input - Output Relationships as a Forecasting Tool. R. L. DRESSEL. June, 1962. Assets —Fixed (See also Return on Investment) Doubtful Areas in Lease Capitalization. CHARLES G. WALKER. March, 1962. Management Planning of Capital Allocations to Business Activities. JOHN V. JAMES. September, 1961. Practical Application of Present -Value Technique, A. G. M. JONES and W. T. YARD. January, 1962. Rental vs. Purchase of Data Processing Equipment. EDWIN D. WOLF. July, 1962. Three Applications of Prices Indices in Property Accounting. ROBERT H. MCCLEARY. March, 1962. 2 N.A.A. BULLETIN Auditing Accounting and Auditing Preparation for Public Offering of Securities. ANDREW BARR. February, 1962. Development of Auditing Standards and Techniques for EDP Systems, The. RICHARDS S. WOODS. September, 1961. Pre -Audit for Determining Use Tax Liability. GEORGE K. MUHLBERG. February, 1962. Bakeries Contribution Margin Reporting for a Multi -Unit Bakery. EDWARD T. BREARTON. July, 1962. Balance Sheets (See Financial Statements) Banks and Banking Control of Administrative Expenses in Banking, The. RICHARD J. POWELL. May, 1962. Billing (See Accounts Receivable) Break -Even Points Emphasizing the Marginal Factor in the Break -Even Analysis. SIDNEY M. ROBBINS. October, 1961. Toward a Generalized Break -Even Formula. WILLIAM J. VATTER. De- cember, 1961. Budgets Budgetary Planning and Control in a Steel Company. D. RICHARD SMITH. February, 1962. Budgeting for Direct Material Inventories. JOHN ARROL. February, 1.962. Building the Factory Expense Budget and Its Utilization. GEOGGE B. CLEVELAND. :September, 1961. Capital Budgeting Controversy: Present Value vs. Discounted Cash Flow Method, The. GERALD A. POLLACK. November, 1961. Capital Budgeting —The Present -Value Method and a Further Step. HAROLD BIERMAN, JR. May, 1962. Control of Administrative Expenses in Banking, The. RICHARD J. POWELL. May, 1962. Effective Overhead Budgeting. KENNETH E. MCMULLEN. September, 1961. Input - Output Relationships as a Forecasting Tool. R. L. DRESSEL. June, 1962. Management Costs Can Be Controlled. FRED R. GRANT. May, 1962. Significant Aspects of Profit Planning, The. WILLIAM W. GERECKE. January, 1962. Some Suggestions for Budgetary Control of Foreign Operations. JAMES J. DARBY. May, 1962. Starting Budgeting in Small Companies. ROBERT G. CHAPMAN. May, 1962. AUGUST, 1962 3 Burden (See Overhead) Cafeterias General Ledger on Random Access Equipment, The. A. R. OUTLAW. September, 1961. Cash Flow Cash Flow Analysis for Managerial Control. N.A.A. Research Report No. 38. October 15, 1961. Chemicals Could Game Theory Aid Capital Budgeting? WILLIAM G. NELSON IV. June, 1962. Cork Converting to Direct Costing. RAY E. LONGENECKER. August, 1962. Cost Accounting (See also Training of Industrial Accountants) Fundamentals of Responsibility Accounting. MARTIN N. KELLOGG. April, 1962. Rudiments of Responsibility Accounting in Public Utilities. JOSEPH P. VOGEL. January, 1962. Cost Control and Reduction Adding Performance Control to Cost Control. JOHN M. WHALEN. August, 1962. Cost Control of an Integrated Multi -Plant Paper Company. WILLIAM P. CARR. June, 1962. Looking Ahead in Managerial Cost Analysis and Control. ARTHUR E. CARLSON. May, 1962. System of Managerial Control Using "Live" Ratios and Control Charts, A. SPENCER A. TUCKER. August, 1962. Value Analysis and the Accountant. HOWARD L. C. LESLIE. October, 1961. Cost Systems (See Systems and Procedures) Cost - Volume- Profit Relationship (See Break -Even Points and Budgets) Credit Accounts Receivable Information for the Credit Department. JAMES D. CRAIG. July, 1962. Data Processing Equipment Accounting for Payables —A Tabulating Procedure. ELMER B. FISHER. September, 1961. Accounting Implications of Nonaccounting Computer Applications. ARMIN C. TUFER. April, 1962. Accounts Receivable Information for the Credit Department. JAMES D. CRAIG. July, 1962. Coming Improvements in Information Processing Systems. H. WARREN WHITE. June, 1962. Development of Auditing Standards and Techniques for EDP Systems, The. RICHARD S. WOODS. September, 1961. 4 N.A.A. BULLETIN EDP Control of Detail Parts in Airframe Manufacturing. CHARLES T. BARRETT. December, 1961. First Computer Application —Order Processing and Sales Statistics, The. MERLYN C. RUE. April, 1962. Five Ways in Which Computer Systems Strengthen Internal Control. ROBERT F. GARLAND. July, 1962. General Ledger on Random Access Equipment, The. A. R. OUTLAW, September, 1961. Integrated Order Processing Using a Computer and Communications Equipment. JACK M. CARMEAN. April, 1962. Integrating the Systems, Programming and Data Processing Functions. MARTIN R. MARKS. April, 1962. Order Entry - Billing —Key to Standard Profit Analysis. ROBERT H. SCHWINN. July, 1962. Practical Control of Preparatory Programming Time for a Computer Installation. RICHARD P. JONES. April, 1962. Rental vs. Purchase of Data Processing Equipment. EDWIN D. WOLF. July, 1962. Ten Consequences of Inadequate Planning of Automatic Data Process- ing. JOSEPH A. VIGNALI. April, 1962. We Are Keeping Track of Our Computer's Pay -Out. JAMES H. HOWARTH, JR. April, 1962. Delivery Expenses (See Distribution) Depreciation, Depletion and Amortization (See Assets — Fixed) Direct Costing Balancing the Considerations for a Company Thinking of Direct Cost- ing. PAUL R. WALSH. March, 1962. Combined Costing Procedures at Work. GEORGE W. FRANK. June, 1962. Contribution Margin Reporting for a Multi -Unit Bakery. EDWARD T. BREARTON. July, 1962. Converting to Direct Costing. RAY E. LONGENECKER. August, 1962. Direct Costing —An Aid in Contract Profit Planning and Control. KEN- NETH R. RICKEY. November, 1961. Direct Costing —Its Weaknesses and Its Strengths. R. LEE BRUMMET. March, 1962. Disclosures of the Direct Costing Income Statement. WILLIAM DAVID ABEL. March, 1962. Discussion of the Usefulness and Theory of Direct Costing, A. Louis H. Jordan. March, 1962. Marginal Income as a Factor in Pricing. WILLIAM C. TUTHILL. July, 1962. Things Learned in the Installation of Direct Costing. JOHN V. JAMES. March, 1962. Using Direct Cost Information for Pricing. KENNETH K. KNUTZEN. August, 1962. Distribution Basic Analyses for Product - Pricing and Marketing Purposes. W. JOSEPH BLOOD. July, 1962. AUGUST, 1962 Developing Standard Costs for Company Warehousing Operations. FRANK M. MASTROMANO. February, 1962. Comparative Costing of Alternative Delivery Systems —A Discussion and an Example. FREDERIC A. BRETT. April, 1962. First Computer Application —Order Processing and Sales Statistics, The. MERLYN C. RUE. April, 1962. Integrated Order Processing Using a Computer and Communications Equipment. JACK M. CARMEAN. April, 1962. Marketing Cost Analysis —A Reply. ROBERT K. JAEDICKE. July, 1962. Marketing Cost Analysis —Its Relationship to Factory Costing Methods. MARTIN MELLMAN. January, 1962. Review of Tax Accounting for Travel and Entertainment Expense, A. WAYNE WHITE. August, 1962. Small Order in Large and Small Business, The. DAVID E. HENDERSON. December, 1961. Economics Three Applications of Price Indices in Property Accounting. ROBERT H. MCCLEARM. March, 1962. Electrical Manufacturing Budgeting for Direct Material Inventories. JOHN ARROL. February, 1962. Calculating Price Determining Factors —A Procedure. LESTER J. SCHNEIDER. December, 1961. Finding, Screening and Appraising New Products. NUELL P. STEIN - METZ and DOUGLAS D. DODD. November, 1961. Instant Unit Cost Reporting. PETER E. JENSEN. June, 1962. Three Applications of Price Indices in Property Accounting. ROBERT H. MCCLEARM. March, 1962. Value Analysis and the Accountant. HOWARD L. C. LESLIE. October, 1961. Electronic Data Processing (See Data Processing Equipment) Electronic Equipment (See Data Processing Equipment) Engineering Inventory Control of Engineering Work -in- Process —A Case Study. H. EUGENE MENZEL. November, 1961. Manpower Planning and Control for Engineering Projects. JOSEPH F. WHITNEY. October, 1961. Estimating (See also Budgets and Forecasting) Instant Unit Cost Reporting. PETER E. JENSEN. June, 1962. Financial Statements (See also Reports) Accounting and Auditing Preparation for Public Offering of Securities. ANDREW BARR. February, 1962. Accounting Treatment of Pension Plan Costs. PHILIP L. FRIEST. May, 1962. N.A.A. BULLETIN Comparing the Company with Its Industry by Ratios. WILLIAM E. WES- TERDAHL. November, 1961. Deferred Credits -A Disguise. JAMES M. OWEN. April, 1962. Fixing Responsibility through Profit and Loss Analysis. GERALD R. CROWNINGSHIELD and GEORGE L. BATTISTR. December, 1961. Fixed Assets (See Assets — Fixed) Food Fundamentals of Responsibility Accounting. MARTIN N. KELLOGG. April, 1962. Forecasting (See also Budgets) Eliminating the Pitfalls in Financial Forecasting. ROBERT B. COOKE. January, 1962. How We Took Hold of Long -Range Planning. CLARENCE A. DANIELSON. March, 1962. Input - Output Relationships as a Forecasting Tool. R. L. DRESSEL. June, 1962. Organizational Aspects of Inventory Management. STANLEY Z. BRONNER. December, 1961. Foreign Practices Some Suggestions for Budgetary Control of Foreign Operations. JAMES J. DARBY. May, 1962. Freight Charges Efficient Procedure for Paying and Distributing Freight Charges, An. V. E. GRIFFIN. February, 1962. Glass Do We Over - Emphasize Investment Return and Cash -Flow Discount? DONALD O. HARPER. October, 1961. Government Contracts Adding Performance Control to Cost Control. JOHN M. WHALEN. August, 1962. PERT—A Recent Control Concept. JOHN JODKA. January, 1962. Steps in Pricing Defense Contracts for Profit Control. GROVER D. ROGERS. August, 1962. Government Units Ten Consequences of Inadequate Planning of Automatic Data Process- ing. JOSEPH A. VIGNALI. April, 1962. Graphs (See Statistical and Mathematical Methods)

Insurance Conservation of Assets Through a Prudent Insurance Program. RALPH F. MOWEN. February, 1962. AUGUST, 1962 7 Insurance Companies Management Accounting for the Life Insurance Industry. MARTIN J. AMLUNG, JR. May, 1962. Integrated Data Processing (See Data Processing Equipmentand Systems and Procedures) Internal Auditing (See Auditing) Internal Control Five Ways in Which Computer Systems Strengthen Internal Control. ROBERT F. GARLAND. June, 1962. Interunit Accounting Developing Inter -Unit Accounting When We Built Our Second Plant. FLOYD L. COOK. August, 1962. Divisional Profit Calculation —Notes on the "Transfer Price" Problem. HOWARD C. GREER. July, 1962. Experience with Return on Capital to Appraise Management Perform- ance. Accounting Practice Report No. 14. Section 3. February, 1962. Some Suggestions for Budgetary Control of Foreign Operations. JAMES J. DARBY. May, 1962. Synchronized Inventory Control —One Company's System. HERBERT H. SEIFFERT. December, 1961. Inventories (See also Material Control and Accounting) Inventory and Maintenance Cost Controls by Use of Punched Cards. HARRY S. JOHNSON. October, 1961. Inventory Control of Engineering Work -in- Process —A Case Study. H. EUGENE MENZEL. November, 1961. Inventory Valuation Lacks Accounting Standards. JOHN V. VAN PELT, III. March, 1962. Organizational Aspects of Inventory Management. STANLEY Z. BRONNER. December, 1961. Synchronized Inventory Control —One Company's System. HERBERT H. SEIFFERT. December, 1961. Three Useful Inventory Control Techniques. WALTER K. KRowICKI. June, 1962. Iron and Steel Balancing the Considerations for a Company Thinking of Direct Costing. PAUL R. WALSH. March, 1962. Budgetary Planning and Control in a Steel Company. D. RICHARD SMITH. February, 1962. Control of Regular Maintenance Work —A Procedure. WALTER J. VAL- LENCOUR. October, 1961. Job Costs Significant Indicators for a One -Page Plant Report. RICHARD L. WOOD- RUFF, November, 1961. N.A.A. BULLETIN Labor Building the Factory Expense Budget and Its Utilization. GEORGE B. CLEVELAND. September, 1961. Manpower Planning and Control for Engineering Projects. JOSEPH F. WHITNEY. October, 1961. Machinery Manufacturing Basic Analyses for Product - Pricing and Marketing Purposes. W. JOSEPH BLOOD. July, 1962. Capsule or Machine Hour Costing. JACOB SCHMIDT. November, 1961. Management Planning of Capital Allocations to Business Activities. JOHN V. JAMES. September, 1961. Significant Indicators for a One -Page Plant Report. RICHARD L. WOOD- RUFF. November, 1961. Things Learned in the Installation of Direct Costing. JOHN V. JAMES. March, 1962. Maintenance (See Repairs and Maintenance) Management Background for Management- Accounting Techniques. ERIC L. KOHLER. October, 1961. Emerging Tools for Managerial Accounting. NORTON M. BEDFORD. October, 1961. Management Accountant's Opportunity in the Present Business Climate, The. WILLIAM H. FRANKLIN. October, 1961. Management Planning of Capital Allocations to Business Activities. JOHN V. JAMES. September, 1961. Why Measure Return on Capital? W. G. LIVINGSTON and R. C. BROWN. September, 1961. Manuals Policy and Procedure Manual —An Effective Guide to Action, The. FRANK F. TETZ. November, 1961. Manufacturing Expenses (See Overhead) Material Control and Accounting (See also Inventories) Budgeting for Direct Material Inventories. JOHN ARROL. February, 1962. Mergers of Corporations Looking Ahead in Evaluating Proposed Mergers. DAVID F. FOLZ and J. FRED WESTON. April, 1962. Metal Works Management Costs Can Be Controlled. FRED R. GRANT. May, 1962. Nonferrous Metals Integrated Order Processing Using a Computer and Communications Equipment. JACK M. CARMEAN. April, 1962. Order Entry- Billing —Key to Standard Profit Analysis. ROBERT H. SCHWINN. July, 1962. AUGUST, 1962 Organizational Aspects of Inventory Management, STANLEY Z. BRON- NER. December, 1961. Office Organization and Management Making Work Measurements in the Office. LESLIE C. BLANC. July, 1962. Oil Appraising Profit in the Crude Oil Producing Industry. WAYNE W. THOMAS. December, 1961. Measuring the Earning Power of Investments —A Comparison of Meth. ods. HERBERT W. JOHNSON. January, 1962. Multiple- Product Operating Statements in an Oil Refinery. A. J.POINTS. June, 1962. Overhead (See also Direct Costing) Building the Factory Expense Budget and Its Utilization. GEORGE B. CLEVELAND. September, 1961. Capsule or Machine Hour Costing. JACOB SCHMIDT. November, 1961. Effective Overhead Budgeting. KENNETH E. MCMULLEN. September, 1961. Paper and Paper Products Cost Control of an Integrated Multi -Plant Paper Company. WILLIAM P. CARR. June, 1962. Developing Inter -Unit Accounting When We Built Our Second Plant. FLOYD L. COOK.August, 1962. Inventory and Maintenance Cost Controls by Use of Punched Cards. HARRY S. JOHNSON. October, 1961. Pa its Inventory and Maintenance Cost Controls by Use of Punched Cards. HARRY S. JOHNSON. October, 1961. Payroll Accounting (See Labor) Pension Plans Accounting Treatment of Pension Plan Cost. PHILIP L. FRIEST. May, 1962. Pharmaceuticals First Computer Application —Order Processing and Sales Statistics, The. MERLYN C. RUE. April, 1962. Synchronized Inventory Control —One Company's System. HERBERT H. SEIFFERT. December, 1961. Plastics We Are Keeping Track of Our Computer's Pay -Out. JAMES H. HOWARTH, JR. April, 1962. Pricing Basic Analyses for Product - Pricing and Marketing Purposes. W. JOSEPH BLOOD. July, 1962. 10 N.A.A. BULLETIN Calculating Price Determining Factors — A Procedure. LESTER J. SCHNEIDER. December, 1961. Flexible Price Formula, A. JOHN HUDIG. July, 1962. Marginal Income as a Factor in Pricing. WILLIAM C. TUTHILL. July, 1962. Steps in Pricing Defense Contracts for Profit Control. GROVER D. ROGERS. August, 1962. Using Direct Cost Information for Pricing. KENNETH K. KNUTZEN. August, 1962. Product Cost and Appraisal Finding, Screening and Appraising New Products. NUELL P. STEIN - METZ and DOUGLAS D. DODD. November, 1961. Instant Unit Cost Reporting. PETER E. JENSEN. June, 1962. Stimulating Management with Competitive Product Analysis. OWEN B. HILL. April, 1962. Three Product Cost Indexes Useful as Management Tools. WILLIAM K. BLUE, JR. July, 1962. Production Control (See Production Planning and Control) Production Planning and Control Adding Performance Control to Cost Control. JOHN M. WHALEN. Au- gust, 1962. Determination of Optimum Production Quantities. JOSEPH M. FREE- MAN. February, 1962. EDP Control of Detail Parts in Airframe Manufacturing. CHARLES T. BARRETT. December, 1961. PERT —A Recent Control Concept. JOHN JODKA. January, 1962. Profits (See also Break -Even Points, Budgets and Return on Investment) Appraising Profit in the Crude Oil Producing Industry. WAYNE W. THOMAS. December, 1961. Budgetary Planning and Control in a Steel Company. D. RICHARD SMITH. February, 1962. Direct Costing —An Aid in Contract Profit Planning and Control. KENNETH R. RICKEY. November, 1961. Effect of Product Mix Changes on Profit Variance. Louis S. DRAKE. October, 1961. Finding, Screening and Appraising New Products. NUELL P. STEIN - METZ and DOUGLAS D. DODD. November, 1961. Fixing Responsibility through Profit and Loss Analysis. GERALD R. CROWNINGSHIELD and GEORGE L. BATTISTA. December, 1961. How We Took Hold of Long -Range Planning. CLARENCE A. DANIELSON. March, 1962. Order Entry - Billing —Key to Standard Profit Analysis. Robert H. SCHWINN. July, 1962. Preparation of a Monthly "President's Letter." DAVID D. MERRIMAN. December, 1961. Revenue Postulate — Realization or Recognition, The. EARL A. SPILLER, JR. February, 1962. AUGUST, 1962 11 Significant Aspects of Profit Planning, The. WILLIAM W. GERECKE. January, 1%2. Simplified Financial Research —An Example in Profit Maximization. NATHANIEL M. PIGMAN, JR. January, 1962. Public Utilities Rudiments of Responsibility Accounting in Public Utilities. JOSEPH P. VOGEL. January, 1962. Purchasing Way of Determining Economical Buying Quantities, A. ROBERT H. OLINE. February, 1962. Radio and Developing Standard Costs for Company Warehousing Operations. FRANK M. MASTROMANO. February, 1962. Inventory Control of Engineering Work -in- Process —A Case Study. H. EUGENE MENZEL. November, 1961. Ratios and Charts (See Statistical and Mathematical Methods) Real Estate (See Assets — Fixed) Repairs and Maintenance Control of Regular Maintenance Work —A Procedure. WALTER J. VAL- LENCOUR. October, 1961. Inventory and Maintenance Cost Controls by Use of Punched Cards. HARRY S. JOHNSON. October, 1961. Reports (See also Financial Statements) Contribution Margin Reporting for a Multi -Unit Bakery. EDWARD T. BREARTON. July, 1962. EDP Control of Detail Parts in Airframe Manufacturing. CHARLES T. BARRETT. December, 1961. Factory Cost Analyst: Man of the Moment, The. GLEN E. WOODSON. May, 1962. Management Data Book —A Handy Source of Information, The. ROBERT A. BLAKE. May, 1962. Preparation of a Monthly "President's Letter." DAVID D. MERRIMAN. December, 1961. Significant Indicators for a One -Page Plant Report. RICHARD L. WOOD- RUFF. November, 1961. Use of Graphs in Internal Reporting. Accounting Practice Report No. 13. Section 3. October, 1961. Research (See Statistical and Mathematical Methods) Return on Investment Additional Considerations in Return on Investment Analysis. MORTON BACKER. January, 1962. Appraising Profit in the Crude Oil Producing Industry. WAYNE W. THOMAS. December, 1961. 12 N.A.A. BULLETIN Capital Budgeting —The Present -Value Method and a Further Step. HAROLD BIERMAN, Jr. May, 1962. Capital Budgeting Controversy: Present Value vs. Discounted Cash Flow Method, The. GERALD A. POLLACK. November, 1961. Could Game Theory Aid Capital Budgeting? WILLIAM G. NELSON IV. June, 1962. Do We Over- Emphasize Investment Return and Cash -Flow Discount? DONALD O. HARPER, 1961. Easy Method for Closely Approximating the Rate of Return on Invest- ment, An. G. EDWARD PHILIPS. October, 1961. Experience With Return on Capital to Appraise Management Perform- ance. Accounting Practice Report No. 14, Section 3. February, 1962. Management Planning of Capital Allocations to Business Activities. JOHN V. JAMES. September, 1961. Measuring the Earning Power of Investments —A Comparison of Meth- ods. HERBERT W. JOHNSON. January, 1%2. Why Measure Return on Capital? W. G. LIVINGSTON and R. C. BROWN. September, 1961. Sales Analysis and Control (See Distribution) Small Business Starting Budgeting in Small Companies. ROBERT G. CHAPMAN. May, 1962. Standard Costs Combined Costing Procedures at Work. GEORGE W. FRANK. June, 1962. Developing Standard Costs for Company Warehousing Operations. FRANK M. MASTROMANO. February, 1962. Development and Reporting of Variances. Accounting Practice Report No. 15. Section 3. July, 1962. Standard Costing Needs Better Variances. DAVID SOLOMONS. December, 1961. Statistical and Mathematical Methods Can We Pass the Chi Square Test? PAUL R. MCCLENON. June, 1962. Capital Budgeting Controversy: Present Value vs. Discounted Cash Flow Method, The. GERALD A. POLLACK. November, 1961. Comparing the Company with Its Industry by Ratios. WILLIAM E. WESTERDAHL. November, 1961. Could Game Theory Aid Capital Budgeting? WILLIAM G. NELSON IV. June, 1962. Determination of Optimum Production Quantities. JOSEPH M. FREE- MAN. February, 1962. Effect of Product Mix Changes on Profit Variance. Louis S. DRAKE. October, 1961. Emerging Role of Mathematical Methodology in Accountancy. NORTON M. BEDFORD, CHARLES H. GRIFFIN and THOMAS H. WILLIAMS. June, 1962. AUGUST, 1962 13 Emerging Tools for Managerial Accounting. NORTON M. BEDFORD. October, 1961. Simplified Financial Research —An Example in Profit Maximization. NATHANIAL M. PIGMAN, JR. January, 1962. System of Managerial Control Using "Live" Ratios and Control Charts, A. SPENCER A. TUCKER. August, 1962. Three Useful Inventory Control Techniques. WALTER K. KROWICKI. June, 1962. Use of Graphs in Internal Reporting. Accounting Practice Report No. 13. Section 3. October, 1961. Way of Determining Economical Buying Quantities, A. ROBERT H. OLIVE, February, 1962.

Supplies (See Material Control and Accounting)

Systems and Procedures (See also Manuals) Coming Improvements in Information Processing Systems. H. WARREN WHITE. June, 1962. Integrating the Systems, Programming and Data Processing Functions. MARTIN R. MARKS. April, 1962. Tabulating Machines (See Data Processing Equipment)

Taxes Pre-Audit for Determining Use Tax Liability. GEORGE K. MUHLBERG. February, 1962. Review of Tax Accounting for Travel and Entertainment Expense, A. WAYNE WHITE. August, 1962. State Income Taxes and Out -of -State Companies. LEON RIDGWAY. May, 1962. Tools Factory Cost Analyst: Man of the Moment, The. GLEN E. WOODSON. May, 1962. Training of Industrial Accountants Guideposts in Development of Accounting Education. WILLIAM A. TERRILL. November, 1961. Study -Work Alternation in Accounting Education. JAMES A. CASH. May, 1962. Vegetable Oils How We Took Hold of Long -Range Planning. CLARENCE A. DANIELSON. March, 1962.

Warehousing Developing Standard Costs for Company Warehousing Operations. FRANK M. MASTROMANO. February, 1962. 14 N.A.A. BULLETIN Letter Length Manuscripts Published to August 1962

September 1961 Centralized Control of Multiplant Operation —Some Benefits. DAVID E. HENDERSON. Coding Branch Statements for Fast Transmission. H. K. DONALDSON. Cost Standards —On What Basis? F. J. McLAUGHLIN, JR. Truth or Tradition? —The Problem of Current Costs and Comparisons. L. H. GILLES, JR. Depreciation as an Element of Cost in Federal Operations. A. T. SAMUELSON. Now —The Effect of Auditing on EDP. ROBERT G. SWARTZ. Using Internal Audit Findings Wisely. JAMES A. CARASIMS.

October 1961 Accounting in Focus. CHARLES H. GRIFFIN. Direct Costing and Public Reporting. MAURICE MOONITZ. Extending Your Accounting Education. J. F. BIENZ. Negative Approach to Office Cost Reduction — Elimination, The. JAMES HENDERSON. Reminders on Cost -Type Government Contracts. ARTHUR A. RAUTIO. Techniques of Business Forecasting. JOHN H. REEDY.

November 1961 Accountant —Spare That Variance! ROBERT W. ROSEN. DDB or SYD —Which "Recovers" Depreciation More Rapidly? JOHN E. GRAVES. For Next Summer —More Industrial Accounting Internship Programs. PHILIP E. FESS. How Shall We Charge Off Mold Cost in a Style Business? EDWARD B. PERRY. Wanted: Articles Which Confront Accounting Tasks. ARTHUR F. O'CONNOR. Capital Gain for Forfeited Deposits on Containers. IRVING S. HOFF- BAUER. Self- Processed Pay Checks. ROBERT D. RHOADS.

January 1962 Accounting Training for Accounting Students. GORDON A. JOHNSON. Depreciation for Income Measurement —A Response. PATRICK S. KEMP. Disclosure of Long -Term Leases. GORDON W. TASKER. Introduction of Uncertainty into Capital Budgeting Decisions. C. JACK- SON GRAYSON, JR. AUGUST, 1962 13 Accounts Payable on Punched Cards Handling an Exception. MELVIN K. IRVIN. By-product Accounting —Some Observations. DONALD A. CORBIN.

March 1962 Company Research Through Educational Grants. HARRY L. BROWN. Direct Costing and the Balance Sheet. GEORGE L. BATTISTA. Direct Costing Can Be Applied to a Job Shop. W. H. LUNDQUIST. What's Your Progress Curve? RAYMOND B. JORDAN.

April 1962 Accountant and Product Planning, The. THOMAS G. KRESS. Limited -Value Purchase Order in the Aircraft Industry, The. PHILIP I. K. HARDING. New Machine May Not Be the Answer, A. HAROLD A. CAMPBELL. Procedural Aspects in Educational Programs. HAROLD E. FORREST. Separating Fixed and Variable Costs for Flexible Pricing. CARLYLE NI CKLER. Three -Step Approach to Reduce Overhead, A. JOHN E. RHODES.

May 1962 Nonspecialization Trap, The. JOHN D. RINGROSE. Supervision vs. Cost Reduction Programs. WILLIAM J. Fox.

I une 1962 Deferred Credit to Income on the Balance Sheet. THOMAS L. FOREMAN. Financial Vice - President Looks at Accounting, A. F. WARREN BROOKS. Marketing Man Looks at Accounting, A. ROLAND H. SLOAN. Plant Manager Looks at Accounting, A. W. C. ZINCK.

July 1962 Better Training of Accounting Trainees. C. LEON PITTS. Co- operative Control of R &D Expenditures. LEO J. MONIN. Fundamental Function of Auditing, The. A. T. SAMUELSON. How Are You Fixed for Fixed Assets Records? ARTHUR HAMMER. Principles of Control for Decentralized Operations. HARRY W. MOBERG.

August 1962 Diversified Use of Return on Capital. LAWRENCE P. WEBSTER. Engineers and Cost Accountants —A Comment. ROYAL E. LAPPIN. Follow Through — Necessity in Planning, The. MAURICE E. WARING and PAUL W. DEMAREST. Speak, Listen, Read, Write. JAMES H. SHAW. 16 N.A.A. BULLETIN