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ernment of brainless bookkeeping systems and give us all, as stock-
if it is to live through the next three years you must not make the
Applied to Excess- and War-Profits Taxation. JOURNAL OF ACCOUNT-
missions are Based upon Profits after Deducting Taxes. JOURNAL OF
COST AND FACTORY ACCOUNTING
MENT, May, 1921, p. 156-8.
TRIAL MANAGEMENT, March 31, 1921, p. 370)-1.
AGEMENT, March 10, 1921, p. 300-1.
MERCE, March, 1921, p. 280-1.
INDUSTRIAL MANAGEMENT, March 24, 1921, p. 345-7.
March 1, 1921, p. 234-7.
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.
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.
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.
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.
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.
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.
EXECUTORS AND TRUSTEES
ACCOUNTANCY, Jan., 1921, p. 30-47.
1921, p. 417-22.
16, 1921, p. 470-5.
method by which the figures are developed. Lansdowne, Pa., Robert
court decides; letters of Professors Fred R. Fairchild and Robert M.
Moeran, Edward H. Auditor's Responsibility in Regard to Verification of
Inventories. ACCOUNTANT, April 30, 1921, p. 553-6. CANADIAN CHAR-
AMERICAN LUMBERMAN, March 19, 1921, p. 52-3.
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.
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.
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.
Accounting Turtle, George R. Accounting for Crude Petroleum Producers. JOURNAL OF ACCOUNTANCY, April, 1921, p. 250-8.
Accounting Pedigo, Duncan E. Branch Accounting for Packing Industries. JOURNAL OF ACCOUNTANCY, April, 1921, p. 259-65.
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.
Accounting Practical Mathematics an Aid to Progress. DOMESTIC ENGINEERING, March
26, 1921, p. 640-2.
During the Period of Reconstruction; a paper presented at the annual
simple method for determining whether selected trains pay out of pocket
or other costs. RAILWAY AGE, April 22, 1921, p. 981-3.
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.
STORES SYSTEMS AND STOCK RECORDS
, Herbert C. How Stockroom Methods Eliminated Machine Delays.
Costs Street Flushing for Cleanliness; descriptive material and cost data of value to municipal officers. AMERICAN City, March, 1921, p. 82-3.
ICLE, May 12, 1921, p. 2035-7.