Journal of Accountancy Volume 55 Issue 5 Article 12 5-1933 Journal of Accountancy, May 1933 Vol. 55 Issue 5 [whole issue] American Institute of Accountants Follow this and additional works at: https://egrove.olemiss.edu/jofa Part of the Accounting Commons Recommended Citation American Institute of Accountants (1933) "Journal of Accountancy, May 1933 Vol. 55 Issue 5 [whole issue]," Journal of Accountancy: Vol. 55 : Iss. 5 , Article 12. Available at: https://egrove.olemiss.edu/jofa/vol55/iss5/12 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]. copy 2 SINGLE COPY 35 CENTS PER ANNUM $4.00 The JOURNAL of ACCOUNTANCY VOLUME LV MAY, 1933 NUMBER 5 CONTENTS Editorial . .321 Chicago Stock Exchange Requires Certified Statements — Listing Dependent on Distribution — Effects of Bank Holiday — Bank Audits Are Desired — An Auditor’s Investments — Complete Detachment is Best — The Greatest Opportunity of All — Many New Men Will Be Needed Treasury Stock and General Corporation Statutes . 329 By L. L. Briggs Brewery Accounts ....... 340 By F. W. Thornton The Accounts of An Oil Company, III . 345 By H. G. Humphreys Appraisal Accuracy and the Accountant . 360 By Reinhard M. Fischer Legal Notes ........ 368 Edited by Harold Dudley Greeley Students’ Department . .371 Edited by H. P. Baumann Institute Examination in Law . 384 By Spencer Gordon Book Reviews ........ 390 Accounting Questions ....... 393 Current Literature ....... 396 Issued Monthly by AMERICAN INSTITUTE PUBLISHING CO., INC.