Moyer & Briggs announce the removal of their offices to the Boston Safe Deposit and Trust Company building, Boston, Massachusetts. Hamilton L. Carpenter and Thomas E. Tefft announce the opening of an office at 743 Grosvenor building, Providence, Rhode Island. W. R. Blackman announces the removal of his office to Los Angeles Stock Exchange building, Los Angeles, California. Irving H. Avin announces the removal of his office from 39 Cortlandt street to 200 Fifth avenue, New York. Cooley & Marvin Co. announce the opening of a branch office in the Munsey building, Baltimore, Maryland. Scovell, Wellington & Co. announce the removal of their Cleveland office to 1168 Hanna building. Albert H. Welton announces the opening of offices at 105 West Monroe street, Chicago, Illinois. Accountants' Index COMPILED IN THE LIBRARY OF THE AMERICAN INSTITUTE OF ACCOUNTANTS In response to many requests, the American Institute of Accountants authorized the publication in book form of the bibliographies on accounting and allied literature compiled in the library of the institute. As a supplement to this work, and in order to keep the index current, the institute now establishes a monthly service section in THE JOURNAL OF ACCOUNTANCY, containing references to accounting matter not appearing in this magazine. This supplement is classified under subjects with the following essential points of information: (1) Author. (2) Title. (3) Place of publication. (4) Publisher. (5) Date of publication. (6) Paging. By this means the reader may turn quickly to the subject of special interest and learn promptly of important articles published on this subject. It must be understood that the institute does not endorse all articles listed and that the inclusion is for reference only. Most of the books and articles listed may be found in the library of the institute or in any large public library. CURRENT LITERATURE ACCOUNTING Accountancy and Business Management; prepared by a corps of auditors, accountants, attorneys, and specialists in business methods and management. 7 v. Chicago, American Technical Society, 1920. $29.80. Dawson, Sidney S., and R. C. de Zouche. Accounting. London, Sir Isaac Pitman & Sons. 283 p. $4. CONTENTS: Accounting records; Single entry; Stock and stores accounts; Analysis of transactions; Agents' accounts; Consignment accounts; Departmental accounts; Branch accounts; Partnership accounts; Executorship_accounts; Company accounts; Statement of affairs and deficiency account: Cost accounts; Single and double account; Depreciation; Reserves and reserve funds and sinking funds. Esquerré, Paul Joseph. and Solutions. Pt. 1. Problems Practical Accounting Problems; their Discussion AGRICULTURE Accounting Ladd, C. E. System of Farm Cost Accounting; revised by James S. Ball. Washington, Government Printing Office, 1920. (Agricultural Department Farmers' Bulletin 572.) AUDITING Binnie, Andrew. Audit Programmes and Procedure. AccOUNTANTS' JOURNAL, April, 1921, p. 728-31. Dicksee, Lawrence R. Fundamentals of Accountancy. Pt. 12. ACCOUNTANTS' JOURNAL, April, 1921, p. 724-7. AUTOMOBILES Cost of operation Cost of Operating Six-ton Truck in Moving Coal. ENGINEERING AND CONTRACTING, March 16, 1921, p. 266. BANKS AND BANKING George, Roland J. Accounting as Applied to Letters of Credit. BANKERS' MONTHLY, April, 1921, p. 26-7. BANKS AND BANKING, TRUST COMPANIES Accounting Vollertsen, E. P. Fiduciary Accounting, Corporate Trust Department. JOURNAL OF THE AMERICAN BANKERS' ASSOCIATION, March, 1921. p. 598602. BUDGETS McKinsey, James O. Production Budget. ADMINISTRATION, March, 1921, p. 358-67. Municipal City Budget at a Glance; two methods of presenting financial results. AMERICAN CITY, March, 1921, p. 299-303. BUILDING AND LOAN ASSOCIATIONS Rosenthal, Henry S. Cyclopedia of Building, Loan and Savings Associations; how to organize and successfully conduct them. Ed. 4, revised and enlarged. 15 W. 6th street. THE AUTHOR, 1920. 500 p. $7.50. CEMENT Actual Costs of Cement Manufacture and Estimated Costs for a Stateowned Plant. ENGINEERING AND CONTRACTING, April 6, 1921, p. 352-6. Includes also average estimated life of various properties. COAL TRADE Cost accounting Chicago Coal Merchants' Association. Various forms recommended by the Cost and Systems committee. 1004, 417 So. Dearborn street, Chicago. 15 p. plus forms. Cox, William Edward. Cost Accounting for Retail Fuel Dealers. Seattle, University of Washington, 1920. 63 p. (Bulletin general series No. 138. July, 1920.) COST AND FACTORY ACCOUNTING Allan, James. Practical Costing. BUSINESS ORGANIZATION AND MAnage- Elbourne, Edward T. Factory Administration and Cost Accounts; a reference book of the principles and practice of industrial administration and costing, for present-day requirements. New ed. New York, Longmans, Green & Co., 1921. 811 p. $15. Greeley, Harold Dudley. Problems for the Business Executive, Accounting Harrison, G. Charter. Cost Accounting to Aid Production; a practical Lunt, H. Julius. Manual of Cost Accounts. London, Sir Isaac Pitman & CONTENTS: Definitions; Single (output) costs; Departmental costs; Process costs; Job costing-Terminal costs; Multiple Costs; Foundry accounts; Oper- ating (working) costs; Cost records and reports; Textile factories; Statis- tical presentation of results; Examination questions. Lybrand, William M. Cost Accounting and Its Meaning to Management. INDUSTRIAL MANAGEMENT, April, 1921, p. 267-9. Newman, E. W. Functions of Costing. ACCOUNTANT, March 19, 1921, Moorhouse, L. A., and M. R. Cooper. Cost of Producing Cotton; (842 DEPRECIATION, DEPLETION AND OBSOLESCENCE DYES United States. Tariff Commission. Cost of Production in the Dye Industry, 1918 and 1919; details of costs for a selected list of dyes and interme- diates. Washington, Government Printing Office, 1920. 24 p. (Tariff Grainger, W. H. Examination Hints on Executorship Law and Accounts. Greeley, Harold Dudley. Accounting in Decedents' Estates-System of Ac- MINING AND METALLURGY Fay, Albert H. Glossary of the Mining and Mineral Industry. Washington, Government Printing Office, 1920. 754 p. (United States Bureau of Mines Bulletin 95.) 75 cents. MUNICIPAL Accounting Lund, Edmund. Principles and Practice of Municipal Bookkeeping. AcCOUNTANT, March 19, 1921, p. 325-30. Paterson, Robert J. Ritchie. Municipal Accounting Theory and Its Practical Application to Municipal Finance. CANADIAN CHARTERED ACCOUNTANT, January, 1921, p. 179-84. Auditing Bunn, R. W. E. Internal Audit in Relation to Financial Control. ACCOUNTANT, March 26, 1921, p. 359-65. PRICES United States. Department of Labor. Bureau of Labor Statistics. Wholesale Prices, 1890 to 1919. Washington, Government Printing Office, 1920. 205 p. (Bulletin No. 269.) RAILROADS Distribution of the Railway Dollar. RAILWAY AGE, March 25, 1921, p. 807. Gives figures compiled by the bureau of railway economics showing the distri bution of railway income of class I roads in the calendar years 1917 and 1920. Finance Bonbright, James C. Railroad Capitalization; a study of the principles of regulation of railroad securities. New York, Columbia University, 1920. 206 p. (Studies in History, Economics and Public Law, Vol. XCV, No. 1, whole number 215.) CONTENTS: Effect of capitalization on railway rates and service; Influence of capitalization on railway credit; Basis of capitalization; Shares of stock without par value; Federal regulation of railroad securities. Valuation Cost of Reproduction New of Steel Freight Cars; method developed by Presidents' conference committee permits ascertainment on basis of weight. RAILWAY AGE, March 11, 1921, p. 553-6. SHIPS AND SHIPPING MacElwee, R. S. Training for the Steamship Business. Washington, Government Printing Office, 1920. 49 p. (United States. Bureau of Foreign and Domestic Commerce, Miscellaneous Series No. 98.) 10 cents. STATEMENTS Robert Morris Associates. Financial Statements; an explanation in brief of a new system for their analysis from the standpoint of the creditor grantor and the business executive, by Alexander Wall. Lansdowne, Pa., The Robert Morris Associates, 1920. 12 p. $1. SUGAR United States. Federal Trade Commission. Report on Sugar Supply and Prices, November 15, 1920. Washington, Government Printing Office, 1920. 205 p. 25 cents. |