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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 government of brainless bookkeeping systems and give us all, as stockholders, 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 ACCOUNTANCY, 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 Commissions 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 ENGINEERING, March, 1921, p. 121-3.

COST AND FACTORY ACCOUNTING

Allan, James. Practical Costing. BUSINESS ORGANIZATION AND MANAGEMENT, May, 1921, p. 156-8.

Atkinson, H. Scientific Management; Costing. ENGINEERING AND INDUSTRIAL MANAGEMENT, March 31, 1921, p. 370-1.

Burke, T. J. Why Install a Cost System. PAPER, March 2, 1921, p. 13. Costing as an Aid to Management. ENGINEERING AND INDUSTRIAL MANAGEMENT, March 10, 1921, p. 300-1.

Feil, G. J. J. "Wherefore" of Cost Accounting. ACCOUNTING AND COMMERCE, 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.

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 Francisco-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 reproduction 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.

EXECUTORS AND TRUSTEES

Accounting

Lyde, H. W. Trust Accounts. AUSTRALASIAN ACCOUNTANT AND SECRETARY, 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 ACCOUNTANCY, 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 February 26 and March 16, 1921, with description of the decision of the Supreme Court. NATIONAL TAX ASSOCIATION BULLETIN, April, 1921, p. 213-7.

INVENTORIES

Geist, Harry. Methods of Taking Inventory. PACE STUDENT, May, 1921, p. 91-2.

Moeran, Edward H. Auditor's Responsibility in Regard to Verification of Inventories. ACCOUNTANT, April 30, 1921, p. 553-6. CANADIAN CHARTERED ACCOUNTANT, Jan., 1921, p. 185-93.

INVESTIGATIONS

Edwards, George. Business Investigations. CANADIAN CHARTERED AcCOUNTANT, April, 1921, p. 254-64.

LAW

Claremont Law Reports, selected cases and statutes for professional accountants 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.

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. 765-6.

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. ACCOUNTANTS' 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.

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 AcCOUNTANCY, 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 CHRONICLE, May 12, 1921, p. 2035-7.

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