Journal of Accountancy

Depreciation, Some Problems in. J. Hugh Jackson....
Distinctive Features of Cotton Goods Accounts. Percival F. Brundage
Drury, Horatio Nelson. (Obituary)...

81
206
320

161
30

Examinations, A Proposal for Junior C. P. A. J. A. Bexell..
Exchange, Some Problems of Foreign. H. G. P. Deans.
Exemptions-Liberty Bonds and Victory Notes, Summary of Tax.

Edward H. Moeran.....

Federal Taxes, Computation of Commissions and. A. van Oss.....
Foreign-Exchange Arbitrage in Joint Accounts. Albert L. Gareis....
Foreign Exchange, Some Problems of. H. G. P. Deans....

329
30

Graphics in an Accounting System, Value of. W. F. Bloor...

421

Hotel, Accounting for a Modern. A. G. Macmahon...

241

Income-tax Department. Edited by Stephen G. Rusk.

56, 132, 191, 290, 369, 434

Income-tax Law, Amendments of New York. Mark Graves..

173
Institute of Accountants, The American. Carl H. Nau...

103
Institute, The Aims of the. Carl H. Nau.....

321
Invested Capital from a Legal Standpoint. Keene H. Addington. ....

ΙΙΟ

Junior C. P. A. Examinations, A Proposal for. J. A. Bexell.........

161

IIO

Legal Standpoint, Invested Capital from a. Keene H. Addington....
Limitations of System. F. R. Carnegie Steele....

21

Manufacturing Accounts. G. H. Newlove....

176

Nail and Tack Industry, Accounting for the. George N. Descoteaux.. 357

New York Income-tax Law, Amendments of. Mark Graves...... 173

New York State Society of Certified Public Accountants....

450

PAGE

Overhead When Production is Below Normal, Treatment of. C. B.

Williams
Overturn Sales Tax on Commodities. B. S. Orcutt.

336

349

Packing Industries, Branch Accounting for. Duncan E. Pedigo.....

Pennsylvania Institute of Certified Public Accountants..

Petroleum Producers, Accounting for Crude. George R. Turtle.

Proposal for Junior C. P. A. Examinations, A. J. A. Bexell....

Purchasers, Treatment of Commitments of. Homer N. Sweet.

Receivership Accounting. Morris J. Root.....

Reconstruction of Railroad Property. W. W. Vincent..

275

343

Sales Tax on Commodities, Overturn. B. S. Orcutt.....

349

Society of Certified Public Accountants of the State of New Jersey.. 239

Some Accounting Anomalies of Tax Laws. F. W. Thornton.... 417

Some Problems in Depreciation. J. Hugh Jackson....

81

Some Problems of Foreign Exchange. H. G. P. Deans.

30

Sparrow, John Robert (Obituary).

394

Students' Department. Edited by H. A. Finney.

64, 145, 214, 302, 380, 451

Summary of Tax Exemptions—Liberty Bonds and Victory Notes.

Edward H. Moeran.....

System, Limitations of. F. R. Carnegie Steele.

21

I21

Tack Industry, Accounting for the Nail and. George N. Descoteaux.. 357
Tax on Commodities, Overturn Sales. B. S. Orcutt....

349
Tax Exemptions—Liberty Bonds and Victory Notes, Summary of.

Edward H. Moeran.....
Tax Laws, Some Accounting Anomalies of. F. W. Thornton... 417
Taxes, Computation of Commissions and Federal. A. van Oss..
Treatment of Commitments of Purchasers. Homer N. Sweet.
Treatment of Overhead When Production is Below Normal. C. B.

Williams

167

336

Value of Graphics in an Accounting System. W. F. Bloor...

421

Wisconsin Society of Certified Public Accountants...

55

Books

Journal of Accountancy, Հատոր 31