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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.

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W. R. Bi an announces the removal of his office to Los Angeles Stock Exchange building, Los Angeles, California.

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Irving H. Avin announces the removal of his office from 39 Cortlandt street to 200 Fifth avenue, New York.

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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.

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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

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.


Accountancy and Business Management; prepared by a corps of auditors,

accountants, attorneys, and specialists in business methods and manage

ment. 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; Depart.
mental accounts; Branch accounts; Partnership accounts; Executorship ac-
counts; Company accounts; Statement of affairs and deficiency account: Cost
accounts; Single and double account; Depreciation; Reserves and
funds and sinking funds.

Esquerré, Paul Joseph. Practical Accounting Problems; their Discussion
and Solutions. Pt. 1. New York, The Ronald Press Co., 1921, 350 p. $10.


Ladd, C. E. System of Farm Cost Accounting; revised by James S. Ball.

Washington, Government Printing Office, 1920. (Agricultural Depart-
ment Farmers' Bulletin 572.)


AUDITING Binnie, Andrew. Audit Programmes and Procedure. ACCOUNTANTS' JOUR

NAL, April, 1921, p. 728-31. Dicksee, Lawrence R. Fundamentals of Accountancy. Pt. 12. ACCOUNTANTS' JOURNAL, April, 1921, p. 724-7.


Cost of operation Cost of Operating Six-ton Truck in Moving Coal. ENGINEERING AND CONTRACTING, March 16, 1921, p. 266.


Accounting 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.


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 Associa

tions; how to organize and successfully conduct them. Ed. 4, revised and enlarged. 15 W. 6th street. THE AUTHOR, 1920. 500 p. $7.50.


Costs 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.


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.)


MENT, January, February, April, 1921, p. 382-4, 499-500, 75-82. Eggleston, De Witt Carl, and Frederick B. Robinson. Business Costs. New

York, D. Appleton & Co. $7.50. Elbourne, Edward T. Factory Administration and Cost Accounts; a ref

erence 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.

p. 30-6.

Greeley, Harold Dudley. Problems for the Business Executive, Accounting

Problems. ADMINISTRATION, March, 1921. p. 389-96. Harrison, G. Charter. Cost Accounting to Aid Production; a practical

study of scientific cost accounting. New York, The Engineering Maga

zine Company, 1921. 234 p. $7.50. Lunt, H. Julius. Manual of Cost Accounts. London, Sir Isaac Pitman & Sons, 1920. 124 p. $2.50. 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,

COTTON Moorhouse, L. A., and M. R. Cooper. Cost of Producing Cotton; (842

records—1918). Washington, Government Printing Office, 1920. 59 p. (United States. Department of Agriculture Bulletin No. 896.)

DEPRECIATION, DEPLETION AND OBSOLESCENCE United States. Treasury Department. Bulletin F—income tax-depre

ciation and obsolescence, revenue act of 1918. Washington, Government Printing Office, 1920. 36 p.

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 intermediates. Washington, Government Printing Office, 1920. 24 p. (Tariff information series–No. 15.)


Valuation Brown, L. R. Special Franchise Valuation. ELECTRIC RAILWAY JOURNAL, March 26, 1921, p. 601-3.


Accounting Grainger, W. H. Examination Hints on Executorship Law and Accounts.

ACCOUNTANT, March 12, 1921, p. 301-7. Greeley, Harold Dudley. Accounting in Decedents' Estates-System of Accounts. ADMINISTRATION, March, 1921, p. 368-76.

FOREIGN EXCHANGE Dickson, James. Foreign Exchange Fluctuations. ACCOUNTANTS' JOURNAL, April, 1921. p. 732-43.


Cost Accounting Steel Founders' Society of America. Report of Committee on Costs, July 5, 1919. 511 Magee Building, Pittsburgh, Pa. 19 p.


Accounting Oakey, Francis. Principles of Government Accounting and Reporting. New

York, D. Appleton & Co., 1921. 561 p. (Institute for Government Research.) $5.

INVENTORIES Basset, W. R. Right and Wrong Ways to Readjust an Inventory. SYSTEM,

March, 1921, p. 365-7.

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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.


Lund, Edmund. Principles and Practice of Municipal Bookkeeping. Ac-

COUNTANT, March 19, 1921, p. 325-30.
Paterson, Robert J. Ritchie. Municipal Accounting Theory and Its Prac-

tical Application to Municipal Finance. CANADIAN CHARTERED ACCOUNT-
ANT, January, 1921, p. 179-84.

Bunn, R. W. E. Internal Audit in Relation to Financial Control. ACCOUNT-
ANT, March 26, 1921, p. 359-65.

United States. Department of Labor. Bureau of Labor Statistics. Whole-

sale Prices, 1890 to 1919. Washington, Government Printing Office, 1920.
205 p. (Bulletin No. 269.)

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.

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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.

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.

MacElwee, R. S. Training for the Steamship Business. Washington, Gov-

ernment Printing Office, 1920. 49 p. (United States. Bureau of Foreign
and Domestic Commerce, Miscellaneous Series No. 98.) 10 cents.


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.

United States. Federal Trade Commission. Report on Sugar Supply and

Prices, November 15, 1920. Washington, Government Printing Office,
1920. 205 p. 25 cents.

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