Journal of Accountancy

Volume 60 Issue 1 Article 11

7-1935

Current Literature

American Institute of Accountants. Library

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Recommended Citation American Institute of Accountants. Library (1935) "Current Literature," Journal of Accountancy: Vol. 60 : Iss. 1 , Article 11. Available at: https://egrove.olemiss.edu/jofa/vol60/iss1/11

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. ACCOUNTANTS’ SOCIETIES Nederlandsch Instituut van Accountants Nederlandsch Instituut van Accountants. Gedenboek, 1895-1935. Amster­ dam, Netherlands, Nederlandsch Instituut van Accountants, 1935. 147 p. ACCOUNTING Husband, George R., and Thomas, Olin E. Principles of Accounting. Boston, Massachusetts, Houghton, Mifflin Company, c 1935. 801 p. ARBITRATION AND AWARD Spens, Hugh B. Arbitration. Accountants’ Magazine, May 1935, p. 277— 303. AUDITING Independent Audits Hurdman, Frederick H. Examination of Banks by Independent Accountants. Certified Public Accountant, , p. 34-44. AUDITORS Hunt, Bishop C. "Auditor Independence." Journal of Accountancy, , p. 453-9. BANKRUPTCY Law England Pratt, L. H. Some Phases of Bankruptcy Law. Certified Accountants Journal, May 1935, p. 162-4. United States Montgomery, W. Randolph. Supreme Court Decision in the Rock Island Case; Important Rulings Affecting Sections 77 and 77-B of the Bankruptcy Act. Credit Executive, May 1935, p. 17-20. BANKS AND BANKING Accounting Davis, B. N. L. Accrual Accounting. National Auditgram, May 1935, p. 10-1. Cost Accounting Balkam, Gilbert. Flexible Account Analysis Gets More Accurate Cost Figures. Rand McNally Bankers Monthly, June 1935, p. 338-9. Woolley, E. S. How to Obtain Bank Costs. Bankers Magazine, April, May, June 1935, p. 459-66; 591-7; 697-708. Law ’ United States Aldrich, Winthrop W. Proposed Banking Act of 1935; Statement by Winthrop W. Aldrich Before the Subcommittee of the United States Senate Committee on Banking and Currency at Washington, D. C., , 1935. New York, Chase National Bank, 1935. 51 p. Taxation Todd, Edwin S. State Taxation of Banks. Tax Magazine, June 1935, p. 321-7, 370-1. 77 The Journal of Accountancy

BIBLIOGRAPHIES, INDEXES, CATALOGUES, ETC. Bentley, Harry C., and Leonard, Ruth S. Bibliography of Works on Accounting by American Authors; Volume 2, 1901-1934. Boston, Massachusetts, The Author, 1935. 408 p. BUDGETS Business Fitzgerald, A. A. Budgetary Control. Chartered Accountant in Australia, April 1935, p. 405-14; Discussion, p. 414-6. Nixon, E. V. Budgetary Control. Chartered Accountant in Australia, April 1935, p. 401-5; Discussion, p. 414-6. Municipal Knox, Roy A. History of Budget-Making in Los Angeles. Tax Magazine, June 1935, p. 331-2, 369. BUILDING AND LOAN ASSOCIATIONS Auditing New Jersey Society of Certified Public Accountants. Committee on Building and Loan Accounts. Audit Program for New Jersey Serial Building and Loan Associations. Newark, New Jersey, New Jersey Society of Certified Public Accountants, c 1935. 23 p. CHAIN STORES Gault, Edgar H. Control of the Retail Units of Chain Stores. Ann Arbor, Michigan, University of Michigan, School of Business Administration, Bureau of Business Research, 1935. 99 p. (Michigan Business Studies, v. 7, no. 1.) CORPORATIONS Statistics Winakor, Arthur H. Financial Aspects of Corporate Net Worth. Urbana, , University of Illinois, College of Commerce and Business Admin­ istration, Bureau of Business Research, 1935. 34 p. (Bulletin No. 50.) CORSET INDUSTRY Accounting Rood, George W. Inventory and Production Control for the Corset Industry. New York, National Association of Cost Accountants, May 15, 1935. (N. A. C. A. Bulletin, volume 16, number 18, section 1, p. 1021-30.) DEPRECIATION, DEPLETION AND OBSOLESCENCE Chemical Industry Klein, Joseph J. Depreciation and Obsolescence Charges in the Chemical Indus­ try, How Affected by the “New Deal.” Certified Public Accountant, May 1935, p. 262-9, 310-4. ECONOMICS Avison, T. L. Social Credit; Is There a Douglas Theory? Canadian Char­ tered Accountant, June 1935, p. 435-40. Chase, Harvey S. Social Credit: a Study of the New Economics. Bankers Magazine, June 1935, p. 671-9. EXAMINATIONS American Institute of Accountants American Institute of Accountants. Examinations, May 1935. Journal of Accountancy, June 1935, p. 411-33. FRUIT PACKING AND SHIPPING ASSOCIATIONS Accounting California Farm Bureau Federation. Uniform Accounting System for Citrus Associations. Pathfinder Service Bulletin, April 1935, p. 1, 3-8. 78 Current Literature

GOVERNMENT PROJECTS Costs Gray, Horace M. Allocation of Joint Costs in Multiple-Purpose Hydro-Electric Projects. American Economic Review, June 1935, p. 224-35. INVENTORIES Krage, Fred W. Head Office Inventory Control. New York, National Associa­ tion of Cost Accountants, May 15, 1935. (N. A. C. A. Bulletin, volume 16, number 18, section 1, p. 1010-21.) Valuation Peloubet, Maurice E. Principles of Inventory Valuation. Bulletin of the Taylor Society and the Society of Industrial Engineers, May 1935, p. 148-59. New York Certified Public Accountant, April 1935, p. 51-68. Canadian Chartered Accountant, June 1935, p. 383-406. Taggart, P. Stock-in-Trade “Valuation.” Accountant, , 1935, p. 725-7. MUNICIPAL ACCOUNTING Chatters, Carl H. Professional Accountants Can Aid Municipalities. New York Certified Public Accountant, April 1935, p. 23-33. PRICES Lewis, Ben W. Emergency Price Experience. Cost and Management, May 1935, p. 146-50. PRODUCTION CONTROL Henderson, C. A. Production Planning and Control. Cost and Manage­ ment, May 1935, p. 130-7. PUBLIC UTILITIES Accounting Bach, Ralph E. Scrambling Write-Ups and Rates. Public Utilities Fort­ nightly, , 1935, p. 600-4. SALES Hildebrandt, H. T. Method of Sales Analysis. New York, National Associa­ tion of Cost Accountants, May 15,1935. (N. A. C. A. Bulletin, volume 16, number 18, section 1, p. 1001-10.) SELLING AND DISTRIBUTION EXPENSES Tyrrell, S. C. Selling and Distribution Expenses. Cost Accountant, May 1935, p. 405-9. SHOE INDUSTRY Budgeting Wonson, Harold S. Financial Budget for a Shoe Manufacturing Company. New York, National Association of Cost Accountants, June 1, 1935. (N. A. C. A. Bulletin, volume 16, number 19, section 1, p. 1087-183.) STOCK No-Par Value Ferguson, W. S. Position of Shares Without Par Value. Canadian Char­ tered Accountants, June 1935, p. 407-14. STOCK EXCHANGES Government Regulation Sanders, T. H. Corporate Information Required by Federal Security Legislation. New York Certified Public Accountant, April 1935, p. 9-22. Watson, Albert J. Practice Under the Securities Exchange Act. Journal of Accountancy, June 1935, p. 434-45. 79 The Journal of Accountancy

TANNING Cost Accounting Cossar, G. F. Cost Accounting in an Upper Leather Tannery. Cost and Management, May 1935, p. 138-45. TAXATION Great Britain Investment Companies McGowan, J. Taxation of Investment Companies. Accountant Tax Supple­ ment, , 1935, p. 209-15. New York Mattersdorf, Leo. Some Aspects of New York State Taxation. New York Certified Public Accountant, April 1935, p. 45-50. Tolman, Leland L. Tax Exemption in New York State. Tax Magazine, June 1935, p. 333-6, 371-2. United States States Graves, Mark. Problems of State Taxation. New York Certified Public Accountant, April 1935, p. 3-8. TAXES Wade, Harry H. Income-Tax Algebra. Journal of Accountancy, June 1935, p. 446-52. VALUATION Asset Revaluation Writing Down Fixed Assets and Staled Capital. Yale Law Journal, April 1935, p. 1025-53. WAGES, FEES, ETC. Incentives Whitaker, J. D. Wage Incentive in a Process Industry. Cost Accountant, May 1935, p. 410-5. Periodical addresses: Accountant, 8 Kirby Street, E. C. 1, London, England. Accountant Tax Supplement, 8 Kirby Street, E. C. 1, London, England. Accountants’ Magazine, 23 Rutland Square, Edinburgh, Scotland. American Economic Review, Northwestern University, Evanston, Illinois. Bankers Magazine, 185 Madison Avenue, New York City, N. Y. Bulletin of the Taylor Society and the Society of Industrial Engineers, 29 West 39 Street, New York, N. Y. Canadian Chartered Accountant, 10 Adelaide Street East, Toronto, Canada. Certified Accountants Journal, 50 Bedford Square, W. C. 1, London, England. Certified Public Accountant, Accountants Publishing Company, National Press Building, Washington, D. C. Chartered Accountant in Australia, 65-67 York Street, Sydney, Australia. Cost Accountant, 23 Queen Square, W. C. 1, London, England. Cost and Management, 81 Victoria Street, Toronto, Canada. Credit Executive, New York Credit Men’s Association, 468 Fourth Avenue, New York, N. Y. Journal of Accountancy, 135 Cedar Street, New York, N. Y. N. A. C. A. Bulletin, National Association of Cost Accountants, 385 Madison Avenue, New York, N. Y. National Auditgram, Federal Reserve Bank of Cleveland, Cleveland, Ohio. New York Certified Public Accountant, New York State Society of Certified Public Account­ ants, 30 Broad Street, New York, N. Y. Pathfinder Service Bulletin, Charles R. Hadley Company, 330 North Los Angeles Street, Los Angeles, California. Public Utilities Fortnightly, Munsey Building, Washington, D. C. Rand McNally Bankers Monthly, 270 Madison Avenue, New York, N. Y. Tax Magazine, 205 West Monroe Street, , Illinois. Yale Law Journal, Yale Law Journal Company, Incorporated, Yale Station, New Haven, Connecticut.

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