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THE

908

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

PAGE

417

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

81

266

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....

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..

121

I

329

30

Income-tax Law, Amendments of New York. Mark Graves..
Institute of Accountants, The American. Carl H. Nau.......
Institute, The Aims of the. Carl H. Nau.......

173

103

321

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

Junior C. P. A. Examinations, A Proposal for. J. A. Bexell........ 161

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

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21

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

.....

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

Packing Industries, Branch Accounting for. Duncan E. Pedigo.....
Pennsylvania Institute of Certified Public Accountants....
Petroleum Producers, Accounting for Crude.
Proposal for Junior C. P. A. Examinations, A.
Purchasers, Treatment of Commitments of. Homer N. Sweet......

J. A. Bexell..

Receivership Accounting. Morris J. Root....
Reconstruction of Railroad Property. W. W. Vincent.

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349

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George R. Turtle.

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