Journal of Accountancy

Volume 57 Issue 5 Article 9

5-1934

Current Literature

American Institute of Accountants. Library

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Recommended Citation American Institute of Accountants. Library (1934) "Current Literature," Journal of Accountancy: Vol. 57 : Iss. 5 , Article 9. Available at: https://egrove.olemiss.edu/jofa/vol57/iss5/9

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. ACCOUNTANCY Byrnes, Thomas W. Outlook for Accounting Students in Accountancy. , New York State Society of Certified Public Accountants, c 1934. 14 p. India Sodhbans, P. S. Growth of Accountancy Profession in India. Indian Ac­ countant, , Supplement. Canadian Chartered Ac­ countant, , p. 322-6. ACCOUNTANTS Duties and Responsibilities Cassidy, J. E. Auditor's Responsibilities. Chartered Accountant in Australia, , p. 295-313. ACCOUNTING Taylor, Jacob B., and Miller, Hermann C. Intermediate Accounting. Volume 2. New York, McGraw-Hill Book Company, Incorporated, 1934. 476 p. Law Germany Knollmuller, August L. German Legislation Bearing upon Public Accounting— Part 3. Certified Public Accountant, , p. 150-5. AUDITING Fitzgerald, A. A. Co-operation Between Business and the Auditor. Common­ wealth Journal of Accountancy, February 1934, p. 152-4. BANKRUPTCY Law England Back, W. J. Bankruptcy Administration; an Introduction to the Practice. Accountant, , 1934, p. 301-7. BANKS AND BANKING, TRUST DEPARTMENTS Auditing Kulp, D. E. Auditing for the Trust Department. Trust Companies, March 1934, p. 325-9. BRANCHES Accounting Hosking, P. Branch Accounts. Federal Accountant, February 1934, p. 23-8. BUDGETS, BUSINESS Chubbuck, Arthur C. Flexible Budget and Standard Costs in a Business of Moderate Size. New York, National Association of Cost Accountants, , 1934. (N. A. C. A. Bulletin, vol. 15, no. 14, section 1, p. 850-63.) Gardner, Fred V. Variable Budget; Part 2—Application. Factory Manage­ ment and Maintenance, March 1934, p. 109-12. Murphy, A. E. “How” of Budgeting. New York, National Association of Cost Accountants, March 15, 1934. (N. A. C. A. Bulletin, vol. 15, no. 14, section 1, p. 839-49.) 395 The Journal of Accountancy

CALENDAR Mitchell, Walter, Jr. Weekly Accounting Systems. Journal of Calendar Reform, March 1934, p. 26-32. CHECKING Lasser, J. K., and Hackeling, J. C. System's Checking Points for Treasurers. System and Business Management, , p. 546-7, 575-6; January 1934, p. 24-5; February 1934, p. 72-3; March 1934, p. 126-7. CORPORATIONS Directors Jordan, Herbert W. Responsibilities and Duties of Directors and Officers of a Newly Formed Company. Incorporated Accountants’ Journal, March 1934, p. 221-8. Finance Dewing, Arthur Stone. Study of Corporation Securities; Their Nature and Uses in Finance. New York, Ronald Press Company, c 1934. 427 p. COST AND FACTORY ACCOUNTING Hawkins, Leslie Whittem. Cost Accounts; an Explanation of Principles and a Guide to Practice. Edition 9. London, Gee and Company, Limited, 1933. 103 p. Overhead Makin, F. Bradshaw. Overhead Costs in Theory and Practice. London, Gee and Company, Limited, 1933. 75 p. COSTS Ennis, William D. Manufacturing Costs and Prices under the NRA. Mechan­ ical Engineering, March 1934, p. 141-3, 157. Springer, Durand W. Codes on Cost. Certified Public Accountant, March 1934, p. 135-9. DEPRECIATION, DEPLETION AND OBSOLESCENCE Public Utilities Ball, Thomas Fauntleroy. Can the Authorities Get Together on Depreciation? Public Utilities Fortnightly, March 15, 1934, p. 344-51. DISTRIBUTION COSTS Atwood, Paul W. Manufacturer Looks at His Cost of Distribution. Account­ ing Review, March 1934, p. 23-8. White, Wilf ord L. Problems in Determining Total Costs of Distribution. Accounting Review, March 1934, p. 15-21; Discussion by E. J. Filbey, p. 21-2. DRY-ICE INDUSTRY Accounting Tansill, X. Bender. Accounting for the Dry-Ice Industry. Journal of Accountancy, April 1934, p. 266-71. ECONOMICS Pugh, Alfred E. Present-Day Economic Problems. Cost Accountant, March 1934, p. 291-300. EXAMINATIONS C. P. A. Elwell, Fayette H. Governmental Accounting Questions in C. P. A. Examina­ tions. Accounting Review, March 1934, p. 58-60. 396 Current Literature

FRAUD Reeder, Clyde B. False Entries. Journal of Accountancy, April 1934, p. 250-6. GOVERNMENT Auditing American Institute of Accountants. Special Committee on Governmental Accounting. Audits of Governmental Bodies. New York, American Institute of Accountants, c 1934. 7 p.

INFLATION Kemmerer, Edwin Walter. Controlled Inflation. American Economic Review, Supplement, March 1934, p. 90-100.

INSTALMENTS Accounting Benwitt, Isaac. Increasing Importance of Accounting for Installment Sales. St. John’s Analyst, January 1934, p. 12-5. Certified Public Ac­ countant, March 1934, p. 161-6. INSURANCE Law England Van de Linde, H. A. Recent Insurance Case Law. Accountant, , 1934, p. 411-20. INVENTORIES Schmalz, Carl N. Some Current Problems in Administering the Retail Inventory Method. Accounting Review, March 1934, p. 1-14.

LIQUOR RECTIFIERS AND BLENDERS Accounting Hatfield, Anson B. Accounting for Rectifiers and Blenders of Wines and Spirits- Pathfinder Service Bulletin, March 1934, p. 1,4-8.

LIQUOR TRADE Accounting Record Keeping for a New Industry. System and Business Management, March 1934, p. 118-9. MANAGEMENT Alford, L. P., Editor. Cost and Production Handbook. New York, Ronald Press Company, 1934. 1544 p.

MEAT TRADE Accounting Phillips, T. F. Accounting System for Retail Chain Meat Market. Cost and Management, March 1934, p. 66-71, 72-83.

MECHANICAL DEVICES Tabulating and Sorting Cradit, Raymond V. Punched-Card Method in Accounting. Journal of Accountancy, April 1934, p. 272-85. 397 The Journal of Accountancy

MINING AND METALLURGY, TIN Accounting Harris, H. D. Cost Book System of the Cornish Tin Mines. Cost Account­ ant, February 1934, p. 274-6.

MONEY Jenks, Maurice. Money Without Gold. Accountant, ,1934, p. 337- 41. MUNICIPAL ACCOUNTING Scovill, H. T. Accounting Instructor and Local Government Accounting. Ac­ counting Review, March 1934, p. 44-52. Weicker, William H. Public Accountant and Local Government Accounting. Accounting Review, March 1934, p. 53-7.

MUNICIPAL COST ACCOUNTING Bryant, G. A. Uniform Costing in Local Government Authorities. Cost Accountant, February 1934, p. 255-61; Discussion, p. 269-74. Muse, A. W. Uniform Costing in Local Government Authorities. Cost Ac­ countant, February 1934, p. 262-8; Discussion, p. 269-74.

MUNICIPAL REPORTS Hurdman, Frederick H. Statement by Frederick H. Hurdman, First Vice- President of the New York State Society of Certified Public Accountants, Broadcast over WNYC on Monday, , 1934. New York, New York State Society of Certified Public Accountants, 1934. 8 typewritten pages. PHOTO-ENGRAVING Costs Lawrence, W. B. Chargeable Hour Costs in 1933. Photo-Engravers Bulle­ tin, March 1934, p. 3-6.

PUBLIC UTILITIES Rates Yates, Raymond Francis. Scientific Research as a Factor in Rate Making. Public Utilities Fortnightly, , 1934, p. 404-10.

REPORTS Cutforth, Arthur Edwin. Report Writing. Edition 2. London, Gee and Company, Limited, 1934. 71 p.

SCHOOLS, COLLEGES, ETC. Cost Accounting National Committee on Standard Reports for Institutions of Higher Education. Suggested Methods and Forms for Use in Unit- Cost Studies in Colleges and Universities. Urbana, , University of Illinois, National Committee on Standard Reports for Institutions of Higher Education, Lloyd Morey, Chairman, December 1933. 26 p. and Forms. (Bulletin no. 8.) Costs Hungate, T. L. Unit Costs in Institutions of Higher Education. Accounting Review, March 1934, p. 38-43. MacLean, H. I. Unit Costs of Instruction at the University of . Accounting Review, March 1934, p. 33-7. 398 Current Literature

STATEMENTS, FINANCIAL Bornhofft, Henry J. Show-Window Statements. Credit and Financial Management, March 1934, p. 6-7, 35,36. Compton, William B. What Has the Banker a Right to Expect When Consider­ ing the Certification of a Statement by a C. P. A.? Address Delivered at the Spring Convention of the New Jersey Bankers Association, Trenton, and 19, 1934. 13 Typewritten Pages. Finnen, Malachi A. Financial Statements and Some Philosophic Reflections. St. John’s Analyst, January 1934, p. 11, 16. Gilman, Stephen. Analyzing Financial Statements. Revised Edition. New York, Ronald Press Company, c 1934. 475 p. STOCK, TREASURY Marple, Raymond P. Treasury Stock. Journal of Accountancy, April 1934, p. 257-65. Laking, S. Stock Exchange Practice. Accountants’ Journal (Eng.), March 1934, p. 839-55. STOCK EXCHANGES England Hopkins, Roy. Romance of the Stock Exchange. Certified Public Account­ ants’ Journal, February 1934, p. 41-3. STORES SYSTEMS AND STOCK RECORDS Miller, Andrew. Stores Department Accounting. Cost Accountant, January 1934, p. 236-8. SURPLUS Marple, Raymond P. Sources of Capital Surplus. Accounting Review, March 1934, p. 75-81; Discussion, p. 81-2. TAXATION, GREAT BRITAIN Double Gunn, J. A. L. Relief from Double Income Tax Granted by the Inland Revenue Department of the United Kingdom. Chartered Accountant in Aus­ tralia, January 1934, p. 269-74. Income and Excess Profits Needham, Raymond W. Some Income Tax Questions. Incorporated Accountants’ Journal, March 1934, p. 213-6; Discussion, p. 216-8. TAXATION, UNITED STATES Corporations Staub, Walter A. Problems of Industrial Taxation; a Talk by Mr. Staub over WNYC, New York’s Municipal Radio Station, under the Auspices of the New York Chapter of the National Association of Cost Accountants, on Tues­ day Evening, , 1934. L. R. B. & M. Journal, March 1934, p. 1-7. Community Property Henderson, William B. Community Property Law and Federal Income Tax. Certified Public Accountant, March 1934, p. 166-9. Estates and Trusts MacMannis, A. R. Relationship of Fiduciary and Beneficiary for Income Tax Purposes. Certified Public Accountant, March 1934, p. 145-9. Income and Excess Profits Williams, George C. Twelve-Year Analysis of Federal Income Tax Returns. Tax Magazine, March 1934, p. 111-3, 146. 399 The Journal of Accountancy

TIME Flanders, Ralph E. Would the 30-Hour Week Relieve or Cure? Factory Management and Maintenance, March 1934, p. 120-3. VALUATION Asset Revaluation Sweeney, Henry W. How New Dollar Will Affect Your Assets. Forbes, , 1934, p. 10-1. Bulletin of the American Institute of Accountants, March 15, 1934, p. 19 (resume).

Periodical Address: Accountant, 8 Kirby Street, E. C. 1, London, England. Accountants’ Journal (Eng.), 8 Kirby Street, E. C. 1, London, England. Accounting Review, 217 Commerce Building, University of Illinois, Urbana, Illinois. American Economic Review, Northwestern University, Evanston, Illinois. Canadian Chartered Accountant, 10 Adelaide Street East, Toronto, Canada. Certified Public Accountant, National Press Building, Washington, D. C. Chartered Accountant in Australia, 65-67 York Street, Sydney, Australia. Commonwealth Journal of Accountancy, 59 William Street, , Australia. Cost Accountant, 6 Duke Street, St. James’s, S. W. 1, London, England. Cost and Management, 81 Victoria Street, Toronto, Canada. Credit and Financial Management, 1 Park Avenue, New York City. Factory Management and Maintenance, 330 West 42nd Street, New York City. Federal Accountant, 360 Collins Street, Melbourne, Australia. Forbes, 120 Fifth Avenue, New York City. Incorporated Accountants’ Journal, Victoria Embankment, W. C. 2, London, England. Indian Accountant, 7 A Nisbet Road, Lahore, India. Journal of Accountancy, 135 Cedar Street, New York City. Journal of Calendar Reform. 485 Madison Avenue, New York City. L. R. B. & M. Journal, 90 Broad Street, New York City. Mechanical Engineering, 20th and Northampton Streets, Easton, Pennsylvania. N. A. C. A. Bulletin, National Association of Cost Accountants, 1790 Broadway, New York City. Pathfinder Service Bulletin, 330 North Los Angeles Street, Los Angeles, . Photo-Engravers Bulletin, A-842, 166 W. Van Buren Street, , Illinois. Public Utilities Fortnightly, Munsey Building, Washington, D. C. St. John’s Analyst, 96 Schermerhorn Street, , New York. System and Business Management, 330 West 42nd Street, New York City. Tax Magazine, 205 West Monroe Street, Chicago, Illinois. Trust Companies, 2 Rector Street, New York City.

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