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BUDGETS

Municipal
Rightor, C. E. City Manager and the Municipal Budget. AMERICAN CITY,
May, 1921, p. 527-33.

National
Warwick, Walter W. Budget, Just Common Sense; it would rid the gov-

ernment of brainless bookkeeping systems and give us all, as stock-
holders, a better and clearer knowledge of how our biggest business
stands. Nation's BUSINESS, May, 1921, p. 20-21.

BUSINESS
Sells, Elijah W. You Can't Judge Your Business by the Past Three Years;

if it is to live through the next three years you must not make the
mistakes which cause 75 per cent of all businesses that are started
to fail; what I have learned about these mistakes through years of
investigation. AMERICAN MAGAZINE, March, 1921, p. 16, 58-60, 62.

CAPITAL
Addington, Keene H. Invested Capital from a Legal Standpoint as

Applied to Excess- and War-Profits Taxation. JOURNAL OF ACCOUNT-
ANCY, Feb., 1921, p. 110-20.

CAPITAL ACCOUNTS
Elsey, H. J. G. Australasian Accounting, Capital Accounts. ACCOUNTANT,
April 2, 1921, p. 395-6.

COAL TRADE

Cost accounting
Combined Cost Accounting and Perpetual Inventory System for Retailers.
AMERICAN LUMBERMAN, March 19, 1921, p. 52-3.

COMMISSIONS
Van Oss, A. Computation of Commissions and Federal Taxes where Com-

missions are Based upon Profits after Deducting Taxes. JOURNAL OF
ACCOUNTANCY, Jan., 1921, p. 1-20.

CONTRACTORS

Cost accounting
Austin, F. H. Cost Keeping on Construction Work. MUNICIPAL ENGI-
NEERING, March, 1921, p. 121-3.

COST AND FACTORY ACCOUNTING
Allan, James. Practical Costing. BUSINESS ORGANIZATION AND MANAGE-

MENT, May, 1921, p. 156-8.
Atkinson, H. Scientific Management; Costing. ENGINEERING AND INDUS-

TRIAL MANAGEMENT, March 31, 1921, p. 370)-1.
Burke, T. J. Why Install a Cost System. PAPER, March 2, 1921,
Costing as an Aid to Management. ENGINEERING AND INDUSTRIAL Man-

AGEMENT, March 10, 1921, p. 300-1.
Feil, G. J. J. “Wherefore" of Cost Accounting. ACCOUNTING AND Com-

MERCE, March, 1921, p. 280-1.
Grainger, W. H. Economics in Relation to Costing. ENGINEERING AND

INDUSTRIAL MANAGEMENT, March 24, 1921, p. 345-7.
Kelly, P. B. Standard Accounting System. JOURNAL OF ELECTRICITY,

March 1, 1921, p. 234-7.
Knoeppel, C. E. How to Get Back to Normal Quickly. FOUNDRY, March

1-15, 1921, p. 176-8, 223-4. IRON TRADE REVIEW, March 10-17, 1921,

p. 692-4, 790-1. Lunt, H. Julius. Periodical Financial Cost Returns. ACCOUNTANT, April

30, 1921, p. 533-8.

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Newlove, G. H. Manufacturing Accounts. JOURNAL OF ACCOUNTANCY,

March, 1921, p. 176-86, Opinions of Leading Executives on Value of Cost Systems. PAPER, March 9, 1921, p. 17-9.

Overhead Williams, C. B. Treatment of Overhead when Production Is Below Normal. JOURNAL OF ACCOUNTANCY, May, 1921, p. 336-42.

COTTON MILLS

Accounting Brundage, Percival F. Distinctive Features of Cotton Goods Accounts. JOURNAL OF ACCOUNTANCY, April, 1921, p. 266-74.

DEPRECIATION, DEPLETION AND OBSOLESCENCE Jackson, J. Hugh. Some Problems in Depreciation. JOURNAL OF ACCOUNTANCY, Feb., 1921, p. 81-102.

Ties
Hicks, P. R. Estimated Service Life of Western Tie Timber. RAILWAY
AGE, April 22, 1921, p.

996-7.
ELECTRIC AND STREET RAILROADS

Cost accounting
Palmer, E. A. Maintenance Cost Accounting; system used by San Fran-

cisco-Sacramento railroad has proved invaluable as means of supplying actual cost data from which to decide whether maintenance of various parts of equipment is satisfactorily carried on in relation to road

performance. ELECTRIC RAILWAY JOURNAL, April 16, 1921, p. 715-8. Utilizing Figures to Keep Down Costs. ELECTRIC RAILWAY JOURNAL, March 19, 1921, p. 523-4.

Fares Supreme Court Decides Cities Cannot Enforce Confiscatory Transit Fares. COMMERCIAL AND FINANCIAL CHRONICLE, April 23, 1921, p. 1700-2.

Finance Crouse, D. E. Budget System which produces Results; the Rochester and

Syracuse railroad employs a simple means for predicting income and outgo. ELECTRIC RailwAY JOURNAL, April 30, 1921, p. 802-4.

Inventories
Walton, L. A. Perpetual Inventory. AERA, May, 1921, p. 1010-4.

Valuation
Method Used in New Jersey Valuation; an analysis showing how the re-

production costs on two price bases were determined and used in reaching the value of $125,000,000 for rate-making purposes. ELECTRIC RAILWAY JOURNAL, April 23, 1921, p. 767-70.

ELECTRIC INDUSTRIES

Cost accounting Kelly, P. B. University Course in Practical Cost Accounting. JOURNAL OF ELECTRICITY, March 15, April 1, 1921, p. 294-6, 348.50.

EXAMINATIONS Bexell, J. A. Proposal for Junior C. P. A. Examinations. JOURNAL OF ACCOUNTANCY, March 1921, p. 161-6.

American Institute of Accountants American Institute of Accountants. Circular of Information; Syllabus; Bibliography. 12 p. JOURNAL OF ACCOUNTANCY, March, 1921, p. 231-7.

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EXECUTORS AND TRUSTEES

Accounting
Lyde, H. W. Trust Accounts. AUSTRALASIAN ACCOUNTANT AND SECRE-
TARY, March, 1921, p. 84-8.

FOREIGN EXCHANGE
Dean, H. G. P. Some Problems of Foreign Exchange. JOURNAL OF

ACCOUNTANCY, Jan., 1921, p. 30-47.
Dickson, James. Foreign Exchange Fluctuations. ACCOUNTANT, April 9,

1921, p. 417-22.
Gareis, Albert L. Foreign-exchange Arbitrage in Joint Accounts. JOURNAL
OF ACCOUNTANCY, May, 1921, p. 329-35.

FRAUD
De Paula, F. R. M. Detection of Fraud in Accounts. ACCOUNTANT, April

16, 1921, p. 470-5.
Hunt, E. W. Prevention and Detection of Fraud in Accounts. ACCOUNTING
AND COMMERCE, March, 1921, p. 283-8.

GRAPHIC METHODS
Robert Morris associates. Barometrics; a graphic explanation of the

method by which the figures are developed. Lansdowne, Pa., Robert
Morris associates. 18 p. $.75.

HOTELS

Accounting
Macmahon, A. G. Accounting for a Modern Hotel. JOURNAL OF ACCOUNT-
ANCY, April, 1921, p. 241-9.

INCOME
Is Increase in the Value of Capital Income? The doctors disagree—the

court decides; letters of Professors Fred R. Fairchild and Robert M.
Haig to the New York Evening Post, reprinted from the issues of Feb-
ruary 26 and March 16, 1921, with description of the decision of the
Supreme Court. NATIONAL Tax AssociATION BULLETIN, April, 1921,

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p. 213-7.

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INVENTORIES
Geist, Harry. Methods of Taking Inventory. PacE STUDENT, May, 1921,

p. 91-2.

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Moeran, Edward H. Auditor's Responsibility in Regard to Verification of

Inventories. ACCOUNTANT, April 30, 1921, p. 553-6. CANADIAN CHAR-
TERED ACCOUNTANT, Jan., 1921, p. 185-93.

INVESTIGATIONS
Edwards, George. Business Investigations. CANADIAN CHARTERED AC-
COUNTANT, April, 1921, p. 254-64.

LAW
Claremont Law Reports, selected cases and statutes for professional account-
ants and business executives. New York, Claremont Press. $15.
LIQUIDATIONS AND RECEIVERSHIPS

Accounting
Root, Morris, J. Receivership Accounting. JOURNAL OF ACCOUNTANCY,
April, 1921, p.

275-85.

LUMBER TRADE

Cost accounting
Combined Cost Accounting and Perpetual Inventory System for Retailers.

AMERICAN LUMBERMAN, March 19, 1921, p. 52-3.

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MACHINE TOOL INDUSTRY

Cost accounting Report on the Uniform Cost Accounting Plan. IRON AGE, March 3, 1921, p. 563-5. IRON TRADE REVIEW, March 3, 1921, p. 642-3.

MANAGEMENT Steele, F. R. Carnegie. Limitations of System. JOURNAL OF ACCOUNTANCY, Jan., 1921, p. 21-9.

MARKET GARDENING

Accounting Work, P. Keeping Accounts on Vegetable Farms. MARKET GROWERS' JOURNAL, April 1, 1921, p. 234.

MECHANICAL DEVICES Desborough, W. Office Machines, Appliances and Methods. London, Sir Isaac Pitman & Sons, 1921, 147 p. $1.75. MINING AND METALLURGY, COAL

Costs Smith, George Otis. Cost of a Ton of Coal. COAL AGE, May 12, 1921, p. 870-1.

MOTOR BUS Detroit's Motor Bus System. ELECTRIC RAILWAY JOURNAL, April 23, 1921, p. 705-6.

MUNICIPAL

Accounting Lambert, Roger D. Short-term Mortgages and Sinking Funds. ACCOUNTANT, April 23, 1921, p. 493-512.

NAILS, TACKS, ETC.

Accounting Descoteaux, George N. Accounting for the Nail and Tack Industry. JOURNAL OF ACCOUNTANCY, May, 1921, 6. 357-63.

OFFICE MANAGEMENT Handford, W. Modern Methods in Business Practice. AcCOUNTANT, April 9, 1921, p. 423-30.

OILS

Accounting Turtle, George R. Accounting for Crude Petroleum Producers. JOURNAL OF ACCOUNTANCY, April, 1921, p. 250-8.

PACKING

Accounting Pedigo, Duncan E. Branch Accounting for Packing Industries. JOURNAL OF ACCOUNTANCY, April, 1921, p. 259-65.

PARTNERSHIPS

Accounting Cochran, J. Tullis. Final Settlement of Partnership Accounts. ACCOUNT

ANTS' MAGAZINE, April, 1921, p. 211-9. Nevill, P. B. Some Points in Partnership Accounts. ACCOUNTANT, April 9, 1921, p. 435-8.

PLUMBING TRADE

Accounting Practical Mathematics an Aid to Progress. DOMESTIC ENGINEERING, March

26, 1921, p. 640-2.

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POWER

Cost accounting
Collins, H. E. Maintenance Department Methods; distributing the costs.
POWER, March 29, 1921, p. 503-6.

PUBLIC UTILITIES

Finance
Mendes, Henry. Financial Problems Confronting the Public Utilities

During the Period of Reconstruction; a paper presented at the annual
convention of the American Electric Railway Accountants' Association at
Atlantic City, N. J., October 13, 1920. 16 p.

PURCHASING
Sweet, Guy V. Purchasing and Handling Material in a Moderate-sized
Factory. INDUSTRIAL MANAGEMENT, May, 1921, p. 335-7.

RAILROADS

Accounting
Mathews, T. W. Earnings of Individual Passenger Trains; describing

simple method for determining whether selected trains pay out of pocket

or other costs. RAILWAY AGE, April 22, 1921, p. 981-3.
Vincent, W. W. Reconstruction of Railroad Property. JOURNAL OF AC-
COUNTANCY, May, 1921, p. 343-8.

Valuation
Final Valuations Served on Four Railroads; commission adds estimates

of cost of acquisition of land to valuations previously served recalled for

addition of this item. RAILWAY AGE, April 8, 1921, p. 887-90. Land and Right-of-Way Valuation Methods of the Interstate Commerce Commission. ENGINEERING AND CONTRACTING, March 16, 1921, p. 260-1.

REPORTS Palen, J. M. Grammatical Construction and the Use of Words in Accountants' Reports. HASKINS AND Sells BULLETIN, April, 1921, p. 26-8.

RETURNED PURCHASES, ALLOWANCES, ETC.
Umbach, William J. Returned Goods. PACE STUDENT, May, 1921, p. 94-5.

STORES SYSTEMS AND STOCK RECORDS
Hall

, Herbert C. How Stockroom Methods Eliminated Machine Delays.
FACTORY, May 1, 1921, p. 1065.

STREET CLEANING

Costs Street Flushing for Cleanliness; descriptive material and cost data of value to municipal officers. AMERICAN City, March, 1921, p. 82-3.

STREET LIGHTING

Costs
Ballard, F. W. Specific Method for Determining Street Lighting Costs.
AMERICAN City, May, 1921, p. 461-2.

SUGAR

Accounting
Barnett, J. L. Some Characteristics of Producing and Marketing Cuban
Sugar. HASKINS AND SELLS BULLETIN, April, 1921, p. 29-32.

TARIFF
Senate Passes Emergency Tariff Bill. COMMERCIAL AND FINANCIAL CHRON-

ICLE, May 12, 1921, p. 2035-7.

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