Funds Statement Bibliography

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Anton, H. R. 1954. Funds statement practices in the United States and Canada. The Accounting Review (October): 620-627. (JSTOR link).

Anton, H. R. 1955. The funds statement as an internal report to management. The Accounting Review (January): 71-79. (JSTOR link).

Arnett, H. E. 1979. Proposed Funds Statements for Managers and Investors. National Association of Accountants.

Castenholz, W. B. 1956. That application of funds statement. The Accounting Review (July): 431-434. (JSTOR link).

Coughlan, J. W. 1964. Funds and income. N.A.A. Bulletin (September): 23-34. (Comparison of the funds statement with the income statement).

Davis, C. J. 1983. A structured approach to preparation of the statement of changes in financial position. Issues In Accounting Education: 79-89.

Emin, H. D. 1983. The statement of changes in financial position: An alternative teaching approach. Journal of Accounting Education 1(1): 35-45.

Finney, H. A. 1925. Students' department: The statement of application of funds. A reply to Mr. Esquerre. Journal of Accountancy (June): 497-511.

Finney, H. A., C. E. Freeman and G. Bartley. 1925. Students' department: Statement of application of funds. Journal of Accountancy (October): 305-313.

Finney, H. A., H. P. Baumann, F. L. Humphrey. 1925. Students' department: Statement of application of funds. Journal of Accountancy (December): 464-469.

Goldberg, L. 1951. The funds statement reconsidered. The Accounting Review (October): 485-491. (JSTOR link).

Grinnell, D. J. and C. T. Norgaard. 1972. Reporting changes in financial position. Management Accounting (September): 15-22.

Hall, J. O. and C. R. Aldridge. 2007. Changes in accounting for changes. Journal of Accountancy (February): 45-50.

Kempner, J. J. 1957. Funds statement practices of certified public accounting firms. The Accounting Review (January): 71-82. (JSTOR link).

Kunze, H. L. 1940. A new form of funds statement. The Accounting Review (June): 222-225. (JSTOR link).

Maksy, M. M. 1988. Articulation problems between the balance sheet and the funds statement. The Accounting Review (October): 683-699. (JSTOR link).

Mauriello, J. A. 1964. The all-inclusive statement of funds. The Accounting Review (April): 347-357. (JSTOR link).

Mikesell, R. M. 1959. Statement of source and application of funds without formal working papers. The Accounting Review (April): 300-301. (JSTOR link).

Moonitz, M. 1943. Inventories and the statement of funds. The Accounting Review (July): 262-266. (JSTOR link).

Moonitz, M. 1956. Reporting on the flow of funds. The Accounting Review (July): 375-385. (JSTOR link).

National Association of Accountants. 1979. Proposed funds statements for managers and investors. Management Accounting (June): 56-57.

Nurnberg, H. 1983. Issues in funds statement presentation. The Accounting Review (October): 799-812. (JSTOR link).

Pautler, H. A. 1963. All-purpose funds statement - Basis and development. N.A.A. Bulletin (February): 3-17.

Robb, A. J. 1985. Funds statements and the two-entity test. Abacus 21(1): 101-107.

Robb, A. J. 1986. Funds statements and the two-entity test: A reply. Abacus 22(1): 45-46.

Rosen, L. S. and D. T. DeCoster. 1969. "Funds" statements: A historical perspective. The Accounting Review (January): 124-136. (JSTOR link).

Seifrick, J. 1983. The statement of changes in financial position: Retain, repeal, or modify? Issues In Accounting Education: 71-78.

Spiller, E. A. and R. L. Virgil. 1974. Effectiveness of APB Opinion No. 19 in improving funds reporting. Journal of Accounting Research (Spring): 112-142. (JSTOR link).

Stone, W. E. 1959. The funds statement as an analysis tool. The Accounting Review (January): 127-130. (JSTOR link).

The Accounting Review. 1943. Fund statement terminology. The Accounting Review (April): 156-164. (JSTOR link).

Thomas. A. L. 1965. A common dollar funds statement. The Accounting Review (January): 223-230. (JSTOR link).

Trumbull, W. P. 1963. Developing the funds statement as the third major financial statement. N.A.A. Bulletin (April): 21-31.

Yager, E. B. 1963. An aid in explaining "funds provided by operations". The Accounting Review (January): 154-156. (JSTOR link).

Young, K. G. 1963. A solution approach to application of funds problems. The Accounting Review (October): 830-833. (JSTOR link).