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gos THE JOURNAL OF ACCOUNTANCY

VOL. XXXI
JANUARY, 1921-JUNE, 1921

NEW YORK THE JOURNAL OF ACCOUNTANCY, INCORPORATED

135 CEDAR STREET

Copyright 1921, by
THE JOURNAL OF ACCOUNTANCY, INCORPORATED

INDEX

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

81
206
320

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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.....

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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

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

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

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

336

349

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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

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