« ՆախորդըՇարունակել »
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. Bi an 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.
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:
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.
accountants, attorneys, and specialists in business methods and manage
ment. 7 v. Chicago, American Technical Society, 1920. $29.80.
Analysis of transactions; Agents' accounts; Consignment accounts; Depart.
Washington, Government Printing Office, 1920. (Agricultural Depart-
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.
BANKS AND BANKING
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.
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 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.)
COST AND FACTORY ACCOUNTING Allan, James. Practical Costing. BUSINESS ORGANIZATION AND MANAGE
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.
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.
EXECUTORS AND TRUSTEES
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.
MINING AND METALLURGY
Government Printing Office, 1920.754 p. (United States Bureau of
COUNTANT, March 19, 1921, p. 325-30.
tical Application to Municipal Finance. CANADIAN CHARTERED ACCOUNT-
sale Prices, 1890 to 1919. Washington, Government Printing Office, 1920.
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.
regulation of railroad securities. New York, Columbia University, 1920.
capitalization on railway credit; Basis of capitalization; Shares of stock
Presidents' conference committee permits ascertainment on basis of
SHIPS AND SHIPPING
ernment Printing Office, 1920. 49 p. (United States. Bureau of Foreign
of a new system for their analysis from the standpoint of the creditor
Prices, November 15, 1920. Washington, Government Printing Office,