Journal of Accountancy Volume 49 Issue 2 Article 9 2-1930 Journal of Accountancy, February 1930, Vol. 49, Issue 2 [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, February 1930, Vol. 49, Issue 2 [Whole issue]," Journal of Accountancy: Vol. 49 : Iss. 2 , Article 9. Available at: https://egrove.olemiss.edu/jofa/vol49/iss2/9 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 FEBRUARY, 1930 number 2 CONTENTS Editorials ......... 81 The Bank of England ....... 92 By Walter Mucklow Auditing the Accounts of an Airport . 127 By Walter L. Morgan Inventory and the Accountant ..... 135 By Roy C. Brown Students’ Department ...... 140 Edited by H. P. Baumann Institute Examination in Law ..... 149 By Spencer Gordon Book Reviews ........ 154 Current Literature . .156 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. Walter L. Morgan. Member, American Institute of Accountants. Certified Public Accountant (Pennsylvania). Member of firm, Morgan & Co., Philadelphia, Pennsylvania. Roy C. Brown. Associate, American Institute of Accountants. Certified Public Accountant (Mississippi). Member of firm, T. J. Hargadon & Co., Meridian, Mississippi. Spencer Gordon. Member of firm, Covington, Burling & Rublee, Attorneys, Washington, District of Columbia. Important to Subscribers When you notify The Journal of Accountancy of a change of address, both the old and new address should be given. 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