Journal of Accountancy Volume 49 Issue 6 Article 12 6-1930 Journal of Accountancy, June 1930 Vol. 49 Issue 6 [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 (1930) "Journal of Accountancy, June 1930 Vol. 49 Issue 6 [whole issue]," Journal of Accountancy: Vol. 49 : Iss. 6 , Article 12. Available at: https://egrove.olemiss.edu/jofa/vol49/iss6/12 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]. SINGLE COPY 35 CENTS PER ANNUM $4.00 The JOURNAL of ACCOUNTANCY VOLUME XLIX JUNE, 1930 NUMBER 6 CONTENTS Editorial ......... 401 The Broadening Way of Accountancy — New Times, New Manners — Economics and Accountancy — The Amiable Reticence of the Press — How News is Sometimes Edited — Part of a Common Policy — Cost or Market Values — An Old Theory Attacked — Valuations Cut to Fit — Not Perfect but Useful Still. American Institute of Accountants Examinations, May, 1930 ........ 411 Yard-sticks ....... 427 By Walter Mucklow Relation of Partnership Law to Accounting . 431 By Michael S. Forest Preparing for Examinations .... 445 By an Examiner Students’ Department ..... 451 Edited by H. P. Baumann Correspondence ...... 464 Book Reviews ....... 470 Accounting Questions ..... 473 Current Literature ...... 475 Issued Monthly by THE JOURNAL OF ACCOUNTANCY, Incorporated, Publishers Publication Office, 10 Ferry Street, Concord, N. H. Editorial and General Offices, 135 Cedar Street, Manhattan, New York, N. Y. President, CARL H. NAU Treasurer, J. E. STERRETT Secretary, A. P. RICHARDSON 3334 Prospect Ave. 56 Pine Street 135 Cedar Street Cleveland, Ohio New York, N. Y. New York, N. Y. Entered as second-class matter at the Post Office at Concord, New Hampshire, under Act of March 3,1879 Copyright 1930 by The Journal of Accountancy, Incorporated THIS MAGAZINE DOES NOT EMPLOY SUBSCRIPTION CANVASSERS Authors of Articles in This Issue of The Journal of Accountancy Walter Mucklow. Member of Council, American Institute of Accountants. Certified Public Accountant (Florida). In practice, Jacksonville, Florida. Michael S. Forest. Certified Public Accountant (New York). In practice, in New York. Important to Subscribers When you notify The Journal of Accountancy of a change of address, both the old and new address should be given. Kindly write, if possible, so as to reach the pub­ lisher by the fifteenth day of the month. 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