Journal of Accountancy Volume 51 Issue 6 Article 8 6-1931 Journal of Accountancy, January-June 1931, Vol.51 Index 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 (1931) "Journal of Accountancy, January-June 1931, Vol.51 Index," Journal of Accountancy: Vol. 51 : Iss. 6 , Article 8. Available at: https://egrove.olemiss.edu/jofa/vol51/iss6/8 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]. The Journal of Accountancy VOL. LI January, 1931—June, 1931 NEW YORK THE JOURNAL OF ACCOUNTANCY, INCORPORATED 135 CEDAR STREET Copyright, 1931, by THE JOURNAL OF ACCOUNTANCY, INCORPORATED INDEX PAGE Accountancy, Evolution of State and Municipal Administration and. Harold D. Force........................................................................................ 24 Accountant, Statistics and the. Harry H. Wade....................................... 34 Accounting Aspects of the Bank-holding Corporation. G. T. Cartinhour 281 Accounting, Fixed Charges in Hospital. C. Rufus Rorem...................... 432 Accounting for By-products, Co-products and Joint Products. John Arch White................................................................................................. 90 Accounting for Community Musical Organizations.Paul K. Webster. 438 Accounting for Fleet Corporation Vessels. Will-A. Clader................... 268 Accounting for Gamblers. Tams Macart.................................................... 254 Accounting for Golf and Country Clubs. Joseph Sharpies...................... 182 Accounting in Germany. Kurt Schmaltz.................................................... 44 Accounting in U. S. S. R. V. A. Diakonoff................................................ 191 Accounting Problems of the Unincorporated Investment Trust. Gabriel A. D. Preinreich......................................................................................... 361 Accounting Questions: Audit of General Insurance Agency....................................................... 312 Auditors’ Certificates................................................................................ 474 Bad Debt Losses of Finance Companies............................................... 314 Bedaux Point System................................................................................ 232 Discount and Premium on Corporation Bonds.................................... 234 Finance Companies Accounting.............................................................. 71 Hotel Chains Accounting......................................................................... 74 Instalment Purchase of Real Estate...................................................... 232 Instalment Sales of Real Estate............................................................. 311 Lease of Real Estate Under Partnership............................................... 394 Manufacturing Companies and Sales Subsidiaries................................ 472 Municipally Owned Waterworks............................................................ 152 Preservation of Paid Cheques................................................................. 150 Roads and Bridges in Government Accounting................................... 311 Valuation of Inventories........................................................................... 393 Accounts, Motion-picture Production. H. S. Brewster.............................. 332 Accounts of a Corporation, The. James W. Jardine................................. 119 American Institute of Accountants Examinations, May, 1931................. 413 Application of Payments. L. L. Briggs....................................................... 172 Auditors’ Reports and Certificates. Harold Benington, Walter H. Andersen, John P. Dawson and F. J. Duncombe................................ 103 Bank-holding Corporation, Accounting Aspects of the. G. T. Cartinhour 281 Book Reviews: Accounting—Principles and Procedure With Laboratory Manual. 146 Applied Accounting Principles................................................................. 306 Casualty Insurance Accounting................................................................ 229 Corporation Accounting............................................................................. 307 483 The Journal of Accountancy PAGE Financial Statements in Annual Reports to Stockholders...................... 309 Group Incentives......................................................................................... 148 History and Survey of Accountancy......................................................... 308 Introduction to Accounting........................................................................ 230 Municipal Accounts Exemplified............................................................. 228 Problems in Industrial Accounting.......................................................... 230 Public’s Investment in Hospitals, The..................................................... 149 Solutions to C. P. A. Problems................................................................. 307 University and College Accounting........................................................... 144 Work of the Stock Exchange, The............................................................. 147 By-products, Co-products and Joint Products, Accounting for. John Arch White............................................................................................. 90 Certificates, Auditors’ Reports and. Harold Benington, Walter H. Andersen, John P. Dawson and F. J. Duncombe................................ 103 Clubs, Accounting for Golf and Country. Joseph Sharpies..................... 182 Community Musical Organizations, Accounting for. Paul K. Webster.. 438 Co-products and Joint Products, Accounting for By-products. John Arch White................................................................................................. 90 Corporation, The Accounts of a. James W. Jardine................................. 119 Correspondence: Depreciation............................................................................................... 391 “Future of the Small Accounting Firm, The”..................................... 67 Inventory Pricing...................................................................................... 65 Multiple Entry............................................................................................. 304 Restrictive Legislation Defended.............................................................. 224 Restrictive Legislation.............................................................................. 390 Costs, Joint. F. W. Thornton......................................................................... 115 Costs, Poverty and Riches of Standard. John Whitmore........................ 9 Country Clubs, Accounting for Golf and. Joseph Sharpies........................... 182 Current Literature........................................................... 75, 155, 236, 315, 396, 476 Editorial: Accommodations for the Audit Department................................ 166 Accountancy and Banking Not Marriageable...................................... 330 Accountancy’s Part in Progress.............................................................. 328 Accountants Criticised, The.................................................................... 87 Accountants in International Affairs..................................................... 166 Accountants in Public Life...................................................................... 252 All Members Held to Rules..................................................................... 403 Amendments Generally Useless or Worse............................................. 1 American Institute Tries Accused Members ...................................... 401 Are Authors Advertisers?......................................................................... 407 Banks as Auditing Companies................................................................ 329 Bethlehem-Youngstown Merger Injunction, The................................ 84 Bidding Question Reviewed, The........................................................... 243 Biennial Danger, The................................................................................ 1 Collateral Advertising............................................................................... 411 484 Index PAGE Comparison With Earlier Decision....................................................... 242 Competitive Bidding Properly Damned............................................... 324 Compleat Banker, The............................................................................. 2 Concerning Allegation of Fraud............................................................. 83 Court Discusses Restrictive Laws......................................................... 6 Court Seeks Uniformity, The................................................................. 85 “Customer is Always Right, The”........................................................ 170 Danger Will Be Seen, The....................................................................... 161 Depreciation ab initio..............................................................................