August 1965 In Three Sections: Section 3 Bulletin 0 Management ■ Accounting Topical Index to NAA Bulletin — Management Accounting Section 1, Volume XLVI and NAA Research Publications September 1964 August 1965 Accounting Ac c o u nt i n g Principles —A Retrospection. HAROLD G. AVERY. Oc t ob e r 1964. Mechanics of Mesopotamian Record - Keeping, The. ORVILLE R. KEISTER. February 1965 (L e t t e r of c o m m e n t COOPER August 1965). Accounting Systems (See Systems and Procedures) Accounts Payable Customer - Supplier I n v e n t o r y Pl a n , A. W. O. DICK a n d J. B. FROST. D e c e m b e r 1964 (L e t t e r of c o m m e n t LABOUNTY M a y 196 5). Radical Surgery for the Accounts Payable Processing —A Case Report. R. C. EDWARDS. M a y 1965. Airplane Construction and Transportation Control Of Construction Costs. J. DONALD FORBES. June 1965. Cost S i d e of NASA PERT a n d C o m p a n i o n Cost, T h e. LAWRENCE E. HOUK. J u l y 1965. Mechanization of Financial Statement Preparation. MICHAEL R. TYRAN. J a n u a r y 1965. Radical Surgery for the Accounts Payable Processing —A Case Report. R. C. EDWARDS. M a y 1965. Un i t Bu dg et s. ROBERT B. DREIZLER. N o v e m b e r 1964. Assets —Fixed (See also Depreciation, Depletion and Amortization and Return on Investment) An a l ysi s of Ar g u m e n t s Ag a in st th e Capitalization of Lea ses, An . JAMES H. MCLEAN and CLAY H. BUCKNER, JR. J a n u a r y 1965. Au t o m o b i l e Le a si n g a n d the I n c o m e Con cep t. WILLIAM J. VATTER. Oc to be r 1964. Ca pi ta l Expenditure F r a m e w o r k , A. MILTON F. USRY. N o v e m b e r 1964 (L e t t e r of c o m m e n t VAN HORN May 1965). Effect of Va ri a ti on s in Ac c ou n ti n g M e t h o d s on Ca pi ta l Bu d ge t in g . MICHAEL SCHIFF. J u l y 1965. Fi n a n c ia l An a l ysis T e c h n iq u e s for Equipment Replacement Decisions. ELLY VASSILATOU- THANOPOULOS. Re se a r c h M o n o g r a p h No. 1. M a y 1, 1965. How We Follow Up Capital Expenditures. ROBERT E. CAUCHRON. April 1965. N e w Facilities: A P l a n for Pl a n n i n g . DAVID K. LEAK. J u n e 1965. O m i t t e d Asp e c t of Le a se Capitalization, An . J. PETER GAFFNEY. J a n u a r y 1965. Pattern for Profitable Automotive Fleet Transportation, A. LAWRENCE A. BARISA. F e b r u a r y 1965. R e v a m p i n g P r o p e r t y Reco rds. DONALD E. GUSTAFSON. D e c e m b e r 1964. Simplifying Property Accounting. DEREK C. E. DAVIS. D e c e m b e r 1964. Surplus Equipment —An Asset or a Liability? R. L. KELSO. April 1965. Auditing Ba sic Va l u e s Offe red by the Consultant. JAY H. LOEVY. J u l y 1965. On -Line B a n k Au d it i ng . M. T. DOWNS, W. A. HARLOW a n d C. W. HUDSON. J a n u a r y 1965. AUGUST 1965 Automobiles and Accessories P a t t e r n for Profitable Automotive Fleet Transportation, A. LAWRENCE A. BARISA. February 1965. Balance Sheets (See Financial Statements) Banks and Banking F u t u r e Application of On- Line -Real -Time in Ba n k i n g . JOHN H. BURNS. Ap r i l 1965. On -Line B a n k Au di ti ng . M. T. DOWNS, W. A. HARLOW a n d C. W. HUDSON. J a n u a r y 1965. Break -Even Points Vig ila nt Cost Co n tr o l Su st a i n s Profitability. KENNETH R. RICKEY. D e c e m b e r 1964 (L e t t e r of c o m m e n t CARNEIRo Ap r i l 196 5). Budgets Accountant's An a l ysi s of a Bu dg et , T he. FRANK KLEIN. Au g u st 1965. Better Profit Pl a n n i n g . HENRY GUNDERS. Au g u st 1965. B u d g e t Ma nua l —A Communication Aid, T h e. JAMES O. C o x . D e c e m - b e r 1964. Budget Variance T r e n d Re po rt s. DONALD J. AM ic u c ci . J u l y 1965. C o m p a n y Fracturalization b y Bu dg et s. ROBERT RHODES. Oc t ob e r 1964. Di re ct Cost ing for Profit Measurement. L. J. WILLIAMS. M a y 1965. Effect of Va ri a ti on s in Ac c ou n ti n g M e t h o d s on Ca pita l Bu d ge t in g . MICHAEL SCHIFF. J u l y 1965. Unit Budgets. ROBERT B. DREIZLER. November 1964. Va r i a b l e Bu d g e t s T h r o u g h Correlation An a l ysis: A Simp lified A p - pr oa ch . RICHARD B. TROxEL. F e b r u a r y 1965. Cash Flow Ca sh -Flow An a l y si s as Use d by M a n a g e m e n t a n d th e Fi na nc ia l An a l yst . MALCOLM L. WELLS. S e p t e m b e r 1964. F u n d s a n d In c om e . JOHN W. COUGHLAN. S e p t e m b e r 1964 (L e t t e r s of c o m m e n t SPAULDING F e b r u a r y 1965, TENNEY M a r c h 196 5). Mathematical Unity of Funds -Flow Analysis, The. CHING -WEN KWANG a n d ALBERT SLAVIN. J a n u a r y 1965. Preparation of Ca sh -Flow Fo r ec a st s a n d F u n d s Statements. JACK L. ELLIOTT. J u l y 1965. Re p o r t i n g the I m p a c t of Long -Range P l a n s on Fi n a nc i a l Posit ion. JACK GRAY. N o v e m b e r 1964. Re vi se d All- Purpose F u n d s S t a t e m e n t , T he. DONALD A. CORBIN. J u l y 1965. Simpl ified W o r k sh e e t for the F u n d s a n d Ca sh -Flow Statements, A. A. WAYNE CORCORAN. S e p t e m b e r 1964. Chemicals Ec o no m ic s for E x p a n d i n g Operations. C. A. DEL R i o a n d M. W. RAY, JR. Ap r i l 1965. Clay Products Simplifying P r o p e r t y Accounting. DEREK C. E. DAVIS. D e c e m b e r 1964. 4 NAA BULLETIN Construction C o n t r o l o f Construction C o s t s . J. DONALD FORBES. J u n e 1965. Cost Accounting (See also Training of Management Accountants) Contribution A p p r o a c h , T h e . WILLIAM L. FERRARA. D e c e m b e r 1964 (L e t t e r of c o m m e n t FINNEY J u l y 1965). Controllership i n a D e f e n s e Contracting Business. A L B E R T M . BALDWIN. A p r i l 1965. Controllership i n t h e Contemporary S e t t i n g . JAMES A. DEVILLE. S e p t e m b e r 1964. M a n a g e m e n t Accountant's Responsibilities f o r B u s i n e s s E t h i c s , T h e . LEONARD M. SAVOIE. A p r i l 1965. M a n a g e m e n t Accounting —Past a n d F u t u r e . STANLEY A. PRESSLER. A p r i l 1965. M a n a g e m e n t D e m a n d s F a i r n e s s t o A l l . JAMES W.