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Journal of Accountancy

1905-1923* & Selected Articles

*Missing issues: 1909: February, March, May, June, July, August, September, November, December. 1910: January, March, April, May, June, July, November, December. 1911: January, February, March, May, June, July, August, September, October, November. 1912: May. 1913: February. 1917: July.

Planned 1905 - Current Issue
 

JOA Home Page

Journal Bibliographies

A Captain in the Regular Service. 1905. The business man of the army. Journal of Accountancy (December): 112-117.

Abbott, J. B. and N. A. 1915. Deadstock. Journal of Accountancy (October): 315-320. (..."inactive merchandise, if carried from year to year in an inventory, "eats its head off," and therefore that it is better to keep this inactive item at the very lowest figure.").

Adams, E. E. 1922. Provision for obsolescence. Journal of Accountancy (May): 387-388.

Adams, H. C. 1908. Railway accounting in its relation to the twentieth section of the act to regulate commerce. Journal of Accountancy (October): 381-393.

Addington, K. H. 1921. Invested capital from a legal standpoint as applied to excess and war profits taxation. Journal of Accountancy (February): 110-120.

Ahlberg, T. J. 1920. Accounting for retail shoe stores. Journal of Accountancy (August): 97-105.

Allen, A. F. 1907. Operating statistics for street railways. Journal of Accountancy (July): 211-215.

Allen, F. 1907. Professionals ethics. Journal of Accountancy (December): 97-99.

Allen, L. H. 1914. Payroll distribution on construction work. Journal of Accountancy (July): 38-46.

Allen, L. H. 1915. Accounts for material on engineering construction. Journal of Accountancy (May): 352-358.

Allen, L. H. 1917. Cost accounting for the contractor. Journal of Accountancy (March): 177-184.

Allen, W. H. 1908. Wanted - one thousand efficient accountants for municipal research. Journal of Accountancy (July): 187-193.

Angert, E. H. 1906. The proper distribution of interest on bonds between life tenants and remaindermen. Journal of Accountancy (August):. 259-274.

Anthony, R. N. 1982. Equity interest - Its time has come. Journal of Accountancy (December): 76-93.

Anyon, J. T. 1910. Accounting terminology. Journal of Accountancy (October): 435-438.

Anyon, J. T. 1909. Sinking funds and reserve accounts. Journal of Accountancy (January): 185-191.

Apitz, J. W. 1913. A question of partners' drawing and dividends. Journal of Accountancy (January): 72-73.

Archer, J. P. 1918. An examiner's impressions. Journal of Accountancy (October): 247-249.

Armstrong, R. D. 1920. Regulation of bond discount. Journal of Accountancy (July): 18-35.

Arthur, D. 1923. Invested capital accounting. Journal of Accountancy (June): 473-474.

Ashdown, C. S. 1922. Treatment of foreign exchange in branch-office accounting. Journal of Accountancy (October): 262-279.

Atkins, R. 1917. Cost records and profits. Journal of Accountancy (September): 239-240.

Avery, W. G. 1919. Acceptances in retail business. Journal of Accountancy (February): 120-124.

Bacon, C. F. 1905. The accountant as an expert witness. Journal of Accountancy (December): 99-105.

Bader, A. H. 1986. Alternate risk financing. Journal of Accountancy (September): 150, 152, 154, 156.

Bailey, M. 1922. Accounting for depletion of minerals. Journal of Accountancy (March): 187-195.

Ballingall, J. B. 1922. Dairy accounting. Journal of Accountancy (February): 100-106.

Banks, A. S. 1919. Operations of the grain corporation. Journal of Accountancy (June): 420-426.

Barnes, H. E. 1908. The law governing promoters. Journal of Accountancy (July): 177-186.

Barrett, G. E. 1907. A system of coal-mine accounting. Journal of Accountancy (May): 61-62.

Barrett, G. E. 1907. Company management in Germany. Journal of Accountancy (May): 60-61.

Barrett, G. E. 1907. How to investigate securities. Journal of Accountancy (May): 23-32.

Barrett, G. E. 1907. Presidential address. Journal of Accountancy (March): 407.

Barrett, H. S. 1916. Offsetting discount and premium. Journal of Accountancy (May): 393.

Barrows, W. P. 1916. Receivers and public accountants. Journal of Accountancy (January): 1-15.

Barth, R. E. 1920. Accounting for food preserving companies. Journal of Accountancy (February): 91-97.

Battin, W. F. 1912. Accounting methods for mercantile corporations. Journal of Accountancy (July): 30-52.

Battin, W. F. 1912. Accounting methods for mercantile corporations (concluded). Journal of Accountancy (August): 117-127.

Bauer, J. 1913. The accounting of interest and discount on notes. Journal of Accountancy (April): 248-258.

Bauer, J. 1913. The accountant of interest and discount notes. Journal of Accountancy (May): 341-350.

Bauer, J. 1915. Depreciation formula of the American Society of Civil Engineers. Journal of Accountancy (August): 104-111.

Bauer, J. 1915. Rents in public utility accounting. Journal of Accountancy (July): 21-27.

Bauer, J. 1916. The idea of capitalization as applied to public service corporations. Journal of Accountancy (July): 1-9.

Bauer, J. 1919. Renewal costs and business profits in relation to rising prices. Journal of Accountancy (December): 413-419.

Bayer, W. A. 1906. C.P.A. examination questions/solutions. Journal of Accountancy (May): 74-78.

Beaujon, A. L. 1922. Accounting for a printing and bookbinding business. Journal of Accountancy (August): 91-99.

Beckman, T. N. 1923. Sources and treatment of surplus. Journal of Accountancy (May): 343-349.

Bell, W. H. 1918. Corporation organization and accounting. Journal of Accountancy (August): 98-107.

Bell, W. H. 1918. Corporation organization and accounting II. Journal of Accountancy (September): 169-190.

Bell, W. H. 1919. Audit working papers. Journal of Accountancy (August): 104-112.

Bell, W. H. 1922. Depreciation and retirement of property. Journal of Accountancy (April): 253-258.

Belser, F. C. 1915. Cost accounting for fertilizer manufacturers. Journal of Accountancy (March): 165-181.

Belser, F. C. 1917. The elements of cost accounting. Journal of Accountancy (November): 325-341.

Belser, F. C. 1919. Rapid calculation of compound interest processes. Journal of Accountancy (April): 241-248.

Belt, R. E. 1916. Importance of true cost. Journal of Accountancy (July): 28-34.

Benington, H. 1916. Limitations. Journal of Accountancy (May): 333-343. (Limitations of the auditor).

Bennett, G. E. 1916. "Recruits wanted". Journal of Accountancy (April): 312-315.

Bennett, R. J. 1912. Audit of a building and loan association. Journal of Accountancy (July): 1-18.

Bennett, R. J. 1912. Educational training of an accountant. Journal of Accountancy (March): 182-193.

Bennett, R. J. 1913. Pennsylvania C.P.A. examinations of November, 1912. Journal of Accountancy (March): 198-230.

Bennett, R. J. 1915. Annuities and bond discount. Journal of Accountancy (June): 405-424.

Bennett, R. J. 1915. Annuities and bond discount. Journal of Accountancy (July): 1-20.

Bennett, R. J. 1916. Reorganization through receivership. Journal of Accountancy (May): 354-362.

Bennett, R. J. and D. Henderson. 1913. Pennsylvania C.P.A. examinations of November, 1912. Journal of Accountancy (April): 273-301.

Bennett, V. E. 1922. Naval-stores accounting. Journal of Accountancy (January): 22-31.

Bentley, A. 1918. Defects of the Title 2 of the Federal Revenue Act of October, 3, 1917 - Viewed from the accounting standpoint. Journal of Accountancy (February): 81-90.

Bentley, H. C. 1912. Standardization of accounting forms and methods. Journal of Accountancy (February): 109-121.

Bentley, H. C. 1912. Standardization of accounting forms and methods. Journal of Accountancy (March): 161-181.

Bentley, H. C. 1912. Standardization of accounting forms and methods. Journal of Accountancy (June): 389-400.

Bentley, H. C. 1912. Standardization of accounting forms and methods. Journal of Accountancy (July): 19-29.

Bentley, H. C . 1912. Standardization of accounting forms and methods: Model Manufacturing Company. Journal of Accountancy (August): 99-106.

Bentley, H. C. 1912. Standardization of accounting forms and methods (seventh article). Journal of Accountancy (September): 169-187.

Bentley, H. C. 1913. A problem in the distribution of expense burden. Journal of Accountancy (July): 25-50.

Bentley, H. C. 1913. A problem in the distribution of expense burden. Journal of Accountancy (September): 175-209.

Bentley, H. C., J. P. Goodwin and S. Vigilans. 1912. Correspondence. "The Science of Accounts"- Author's reply to critic. Journal of Accountancy (June): 449-453.

Bergman, N. B. 1922. Accounting for pig iron production. Journal of Accountancy (February): 90-99.

Berridge, A. 1913. The treatment of interest on manufacturing investment. Journal of Accountancy (July): 22-24.

Berridge, A. 1921. Profit on sale of investments. Journal of Accountancy (April): 314-315.

Bexell, J. A. 1921. A proposal for Junior C. P. A. examinations. Journal of Accountancy (March): 161-166.

Bishop, G. L. 1914. Savings bank audits. Journal of Accountancy (February): 97-114.

Black, W. H., A. L. Dickinson, C. S. Ludlam and H. R. M. Cook. 1906. Rational insurance accounting. Journal of Accountancy (April): 525-542.

Blauvelt, M. P. 1908. Railroad accounting under government supervision. Journal of Accountancy (June): 81-92.

Bloor, W. F. 1921. Value of graphics in an accounting system. Journal of Accountancy (June): 421-427.

Boe, E. S. 1970. Environmental management: The role of the CPA. The Journal of Accountancy (November): 82.

Bomer, C. F. 1920. Iron mine accounting. Journal of Accountancy (September): 180-185.

Bosher, L. H. 1912. Controlling accounts in cost accounting. Journal of Accountancy (June): 405-419.

Bossert, H. 1921. Newspaper accounting. Journal of Accountancy (December): 422-443.

Bourke, R. W. 1917. Property accounting in the City of New York. Journal of Accountancy (November): 342-354.

Boyle, A. R. M. 1919. "Some phases of capital stock". Journal of Accountancy (July): 74-76.

Brewster, F. and P. L. Loewenwarter. 1914. New York C.P.A. examinations. Journal of Accountancy (March): 240-242.

Brockway, W. B. 1907. Reporting a street railway examination (From a client's point of view). Journal of Accountancy (May): 16-22.

Brockway, W. B. 1910. The electric railway auditor, his duties and relation to the organization. Journal of Accountancy (February): 253-262.

Brosnahan, J. P. 2008. Unleash the power of lean accounting. Journal of Accountancy (July): 60-66.

Brundage, P. F. 1921. Distinctive features of cotton goods accounts. Journal of Accountancy (April): 266-274.

Bryan, W. J. 1908. The government should issue notes and guarantee bank deposits. Journal of Accountancy (March): 366-379.

Buchanan, R. S. 1907. Security-holders should demand independent audits. Journal of Accountancy (June): 92-97.

Buettner, L. A. 1920. Accounting for a magazine publishing business. Journal of Accountancy (July): 12-17.

Buist, G. B. 1922. Purposes and limitations of a balance-sheet audit. Journal of Accountancy (September): 182-189.

Burton, A. S. 1919. Why some cost systems fail to produce desired results. Journal of Accountancy (April): 249-258.

Butterfield, B. F. 1916. Logic of municipal fund accounts. Journal of Accountancy (November): 379-384.

Cairns, W. 1919. Depreciation and depletion in tax returns. Journal of Accountancy (September): 204-211.

Calvert, J. F. 1908. Depreciation in railway accounting. Journal of Accountancy (August): 229-233.

Camp, R. A. 1987. Multidimensional break-even analysis. Journal of Accountancy (January): 132-133.

Candidate. 1912. Another view of New York examinations. Journal of Accountancy (November): 421-422.

Cannon, J. G. 1908. The banker and the certified public accountant. Journal of Accountancy (November): 1-6.

Carlson, J. C. 1907. Accountancy education in Pennsylvania. Journal of Accountancy (January): 195-197.

Carnegie, A. 1908. The worst banking system in the world. Journal of Accountancy (March): 357-361.

Carpenter, A. E. 1913. Trade union accounting. Journal of Accountancy (December): 440-442.

Carroll, H. W. 1915. Municipal accounting and its relationship to government. Journal of Accountancy (October): 260-270.

Carson, G. C. 1923. Elimination of intercompany profits in consolidated statements. Journal of Accountancy (July): 1-6.

Carson, G. C. 1923. Intercompany profits in consolidated statements. Journal of Accountancy (November): 390-391.

Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (February): 81-92.

Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (March): 167-175.

Castenholz, W. B. 1918. Is interest on invested capital a cost? Journal of Accountancy (April): 248-254.

Castenholz, W. B. 1922. Cost and production standards. Journal of Accountancy (February): 81-86.

Cavanagh, H. L. 1918. Mail order accounting. Journal of Accountancy (December): 436-440.

Chalos, P. 1986. High tech production: The impact on cost reporting systems. Journal of Accountancy (March): 106-108, 110, 112.

Chase, H. S. 1906. Standard and uniform reports from public utilities both municipally and privately operated. Journal of Accountancy (June): 81-96.

Chase, H. S. 1907. City government by commission. Journal of Accountancy (November): 66-67.

Chase, H. S. 1907. Maintenance and depreciation charges in accounts of public service corporations. Journal of Accountancy (May): 1-9.

Chase, H. S. 1907. Teach English, economics, history and law. Journal of Accountancy (January): 191-192.

Chase, H. S. 1907. The cost of maintenance and depreciation of cotton mills. Journal of Accountancy (July): 236-238.

Chase, H. S. 1913. The national budget on its expenditure side. Journal of Accountancy (June): 397-411.

Chase, H. S. 1914. A financial plan or budget for the national government. Journal of Accountancy (July): 13-29.

Chase, H. S. 1914. The national budget. Journal of Accountancy (February): 85-96.

Chase, H. S. 1914. The national finances. Journal of Accountancy (October): 276-291.

Chase, H. S. 1916. Recent changes in the "Net balance" in the United States Treasury. Journal of Accountancy (January): 16-23.

Chase, H. S. 1918. Accounting for the liberty loans: The first loan. Journal of Accountancy (January): 7-16.

Chase, H. S. 1918. Accounting for the liberty loans: The second loan. Journal of Accountancy (February): 91-100.

Chase, H. S. 1918. Governmental sinking funds, serial bonds and depreciation reserves. Journal of Accountancy (October): 253-268.

Chase, S. 1920. What is a reasonable profit? Journal of Accountancy (June): 416-434.

Chase, W. A. 1906. The profession of the Certified Public Accountant. Journal of Accountancy (July): 194-200.

Chase, W. A. 1908. Bankers and certified public accountants. Journal of Accountancy (August): 242-247.

Chase, W. A. 1909. Mr. Cannon's address. Journal of Accountancy (January): 292-299.

Chase, W. A. 1909. Our critics. Journal of Accountancy (October): 432-439.

Cheatham, C. 1987. Profit and productivity analysis revisited. Journal of Accountancy (July): 123-130.

Cheatham, C. 1989. Reporting the effects of excess inventories. Journal of Accountancy (November): 131-140.

Church, A. H. 1913. On the inclusion of interest in manufacturing costs. Journal of Accountancy (April): 236-241.

Clader, W. 1919. Water utilities accounting. Journal of Accountancy (August): 81-94.

Clader, W. A. 1917. Electric utilities accounting. Journal of Accountancy (May): 326-337.

Chenoweth, J. M. 1921. Depreciation and the dollar. Journal of Accountancy (June): 471-473.

Cleveland, F. A. 1905. The scope of the profession of accountancy. Journal of Accountancy (November): 40-56.

Cleveland, F. A. 1906. Advantages of an independent railway audit to the investor. Journal of Accountancy (March): 386-395.

Cleveland, F. A. 1906. Municipal credit and accounting reform. Journal of Accountancy (June):  109-117.

Cleveland, F. A. 1906. What may accountancy teach economics? Journal of Accountancy (October): 401-419.

Cleveland, F. A. 1907. Principles of budget making. Journal of Accountancy (October): 456-466.

Cleveland, F. A. 1907. Suggested curriculum for a professional school of accountancy. Journal of Accountancy (January): 199-202.

Cleveland, F. A. 1910. Uses and purpose of a municipal general ledger. Journal of Accountancy (October): 401-425.

Cleveland, F. A. 1913. What is involved in the making of a national budget? Journal of Accountancy (May): 313-328.

Clews, H. 1907. No danger in great fortunes. Journal of Accountancy (February): 276-284.

Cohen, D. 1922. Accounting for contracts. Journal of Accountancy (April): 310.

Cole, W. M. 1913. Interest on investment in equipment. Journal of Accountancy (April): 232-236.

Colley, F. G. 1912. An appreciation of the New York C.P.A. examination. Journal of Accountancy (August): 148-150.

Colley, F. G. 1912. The public accountant and office organization. Journal of Accountancy (September): 188-191.

Colley, F. G. 1913. Accounting charges. Journal of Accountancy (April): 245-247.

Colley, F. G. 1914. Bank loans under the new conditions. Borrowers certified statements as a basis for national currency. Journal of Accountancy (December): 418-426.

Colley, F. G. 1914. Review: The Science and Practice of Management by A. H. Church. 1914. Published by The Engineering Magazine Company. Journal of Accountancy (December): 484-486.

Colley, F. G. 1915. Depreciation of manufacturing plants. Journal of Accountancy (September): 165-172.

Colley, F. G. 1916. Working papers. Journal of Accountancy (July): 43-49.

Colley, F. G. 1923. Controlling the finances of a business. Journal of Accountancy (July): 73-74.

Colley, F. G. 1923. Practical factory administration. Journal of Accountancy (July): 72-73.

Collins, L. P. and J. R. Wildman. 1923. "Sinking-fund method for amortizing franchises". Journal of Accountancy (March): 232-235.

Comstock, L. K. 1918. A method for a compensated wage by index numbers. Journal of Accountancy (July): 1-22.

Conen, A. J. 1914. Cash discounts. Journal of Accountancy (April): 294-296.

Conway, T. Jr. 1906. The construction and finances of interurban electric railroads. Journal of Accountancy (May): 1-11.

Conway, T. Jr. 1906. The effect of passenger traffic upon freight earnings. Journal of Accountancy (March): 396-409.

Conway, T. Jr. 1908. The traffic problems of interurban electric railroads: Part I. Journal of Accountancy (September): 340-350.

Conway, T. Jr. 1908. The traffic problems of interurban electric railroads: Part II. Journal of Accountancy (October): 426-434.

Conway, T.  Jr. 1909. Traffic problems of interurban electric railroads: Part IV. Journal of Accountancy (January): 214-223.

Conyngton, T. 1906. The close corporation. Journal of Accountancy (July): 161-173.

Conyngton, T. 1913. Enforcement of by-laws. Journal of Accountancy (March): 157-165.

Conyngton, T. 1913. The nature of by-laws. Journal of Accountancy (January): 10-20.

Cook, H. R. M. 1910. The standardization of school statistics. Journal of Accountancy (August): 256-266.

Cook, J. B. 1910. National bank earnings. Journal of Accountancy (September): 334-338.

Cooley, M. L. 1908. Standardization of state and municipal accounting. Journal of Accountancy (February): 273-279.

Cooley, M. L. 1909. Income and profits under the corporation tax. Journal of Accountancy (October): 464-465.

Cooper, E. H. 1914. Value of use of color in making and verifying accounting records. Journal of Accountancy (April): 290-293.

Cooper, J. A. 1907. Professional ethics. Journal of Accountancy (December): 81-94.

Cooper, J. A. 1908. Education for the accountant. Journal of Accountancy (August): 261-268.

Cooper, J. A. 1913. Federal relations: advancement and regulations of the profession. Journal of Accountancy (January): 1-9.

Cooper, J. A., E. E. Gore and E. G. Shorrock. 1914. Should accountants advertise? Journal of Accountancy (August): 85-108.

Couchman, C. B. 1921. Classification of surplus. Journal of Accountancy (October): 265-278.

Councilor, J. A., F. J. V. Hoeven and C. O. Wellington. 1912. Standardization of accounting forms. Journal of Accountancy (August): 146-148.

Covington, J. H. 1923. Some professional obligations. Journal of Accountancy (December): 417-420.

Cowan, J. D. 1917. Reserves. Journal of Accountancy (February): 99-106.

Cranch, R. G. 1919. Work of the excess profits tax investigator. Journal of Accountancy (March): 161-170.

Crawford, L. U. 1915. Defalcations. Journal of Accountancy (August): 112-121.

Cross, C. R. 1915. Legal principles governing the determination of partnership assets. Journal of Accountancy (February): 97-106.

Cull, J. A. 1923. Tax on living expenses. Journal of Accountancy (November): 339-342.

Daspit, H. 1914. Sugar mills and their accounts. Journal of Accountancy (August): 109-113.

Davenport, H. J. 1907. Some problems in corporation accounting. Journal of Accountancy (October): 451-455.

Davies, H. J. 1915. Fair interest on investment in public utilities. Journal of Accountancy (January): 34-45.

Davies, W. S. 1917. American Institute of Accountants: Report of the president. Journal of Accountancy (October): 241-246.

Davies, W. S. 1918. Report of the president. Journal of Accountancy (October): 241-243.

Davies, W. S. 1918. Suggestions for assessment of excess profits. Journal of Accountancy (January): 1-6.

Davies, W. S and A. P. Richardson. 1917. Federal taxation legislation. Journal of Accountancy (August): 81-87.

Davis, F. W. 1919. Outline of a cost accounting system for wooden ship yard. Journal of Accountancy (January): 33-47.

Deans, H. G. P. 1921. Some problems of foreign exchange. Journal of Accountancy (January): 30-47.

Defenbach, B. 1916. Accountancy in Idaho. Journal of Accountancy (January): 50-51.

Delano, F. A. 1907. Rates are not based on capitalization. Journal of Accountancy (September): 347-349.

Denison, H. 1913. Interest on capital as part of production cost. Journal of Accountancy (August): 145-149.

Descoteaux, G. N. 1921. Accounting for the nail and tack industry. Journal of Accountancy (May): 357-363.

Devlin, J. H. 1920. Accounting for proprietary preparations. Journal of Accountancy (July): 36-42.

Dickinson, A. L. 1905. Duties and responsibilities of the public accountant with regard to new issues of stocks and bonds. Journal of Accountancy (November): 16-27.

Dickinson, A. L. 1906. Notes on some problems relating to the accounts of holding companies. Journal of Accountancy (April): 487-491.

Dickinson, A. L. 1908. Accounting practice and procedure: I. Introductory. Journal of Accountancy (October): 415-416.

Dickinson, A. L. 1908. Accounting practice and procedure: II. Annual examination and certification or audit of accounts. Journal of Accountancy (October): 416-425.

Dickinson, A. L. 1908. Accounting practice and procedure: III. Relations with the banker. Journal of Accountancy (November): 7-9.

Dickinson, A. L. 1908. Accounting practice and procedure: IV. Form of accounts. Journal of Accountancy (November): 9-13.

Dickinson, A. L. 1908. Accounting practice and procedure: V. Investigation for purpose of certifying the profits and determining the purchase price for a business. Journal of Accountancy (November): 13-18.

Dickinson, A. L. 1908. Accounting practice and procedure: IX. Office organization. Journal of Accountancy (December): 101-106.

Dickinson, A. L. 1908. Accounting practice and procedure: VI. Receivers and assignees in bankruptcy and plans of reorganization. Journal of Accountancy (December): 96-98.

Dickinson, A. L. 1908. Accounting practice and procedure: VII. Cost accounting and systems. Journal of Accountancy (December): 98-100.

Dickinson, A. L. 1908. Accounting practice and procedure: VIII. Consulting accountants. Journal of Accountancy (December): 100-101.

Dickinson, A. L. 1908. Accounting practice and procedure: X. Forms of report. Journal of Accountancy (December): 106-110.

Dickinson, A. L. 1911. The fallacy of including interest and rent as part of manufacturing cost. Journal of Accountancy (December): 588-593.

Dickinson, A. L. 1913. The fallacy of including interest and rent as part of manufacturing cost. Journal of Accountancy (August): 89-98.

Diemer, H. 1912. Industrial management. Journal of Accountancy (April): 272-278.

Djorup, C. 1913. Foreign exchange. Journal of Accountancy (June): 412-426.

Dohr, J. L. 1919. Some aspects of flour mill accounting. Journal of Accountancy (September): 161-179.

Dohr, J. L. 1953. What they (economists) say about us (accountants). Journal of Accountancy (August): 167-175.

Donaldson, W. R. 1923. Simplifying the compilation of multicompany consolidated statements. Journal of Accountancy (October): 268-275.

Draughon, W. H. 1919. Insurance expense accounting. Journal of Accountancy (July): 16-24.

DuBois, C. G. 1914. Accounting conditions and prospects. Journal of Accountancy (October): 245-259.

Duncan, J. C. 1906. Methods of determining he efficiency of labor. Journal of Accountancy (February): 301-309.

Duncan, J. C. 1908. Property accounting for fire losses. Journal of Accountancy (April): 442-449.

Duncan, J. C. 1908. Property accounting for fire losses. Journal of Accountancy (July): 166-173.

Duncan, J. C. 1908. Property accounting for fire losses. Journal of Accountancy (December): 122-132.

Duncan, J. C. 1909. Accountancy problems with solutions. Journal of Accountancy (April): 488-489.

Duncan, J. C. 1914. Some scientific and educational problems of the accountancy profession. Journal of Accountancy (October): 260-275.

Duncan, J. C. 1915. Priority in educational methods. Journal of Accountancy (February): 161-162.

Durand, E. D. and A. P. Richardson. 1915. "Progress toward absurdity". Journal of Accountancy (April): 297-299.

Dyche, W. A. 1905. Need of business methods in our universities. Journal of Accountancy (December): 122-127.

Dysart, B. 1915. Odd rate bond formulae. Journal of Accountancy (December): 476-477.

Early, J. 2009. Defined contribution plans for nonprofit organization. Journal of Accountancy (August): 38-42.

Eastman, A. N. 1907. The relation of the public accountant to the lawyer. Journal of Accountancy (December): 183-187.

Edwards, G. 1910. Organization - Its objects and their attainment. Journal of Accountancy (August): 275-285.

Edwards, G. 1915. Accountancy in Canada. Journal of Accountancy (November): 334-348.

Eggleston, D. C. 1906. A system of factory cost accounting. Journal of Accountancy (December): 115-122.

Eggleston, D. C. 1911. A municipal cost system. Journal of Accountancy (December): 573-587.

Eggleston, D. C. 1913. Accounting system for a municipal hospital. Journal of Accountancy (November): 366-370.

Eggleston, D. C. 1913. Municipal cemetery accounts. Journal of Accountancy (March): 174-184.

Eisner, M. 1921. Mr. Eisner explains. Journal of Accountancy (October): 313-314.

Ellis, R. V. 1917. Preferred dividends. Journal of Accountancy (June): 461-462.

Elwell, F. H. 1913. Depreciation, reserves, and reserve funds. Journal of Accountancy (July): 87-88.

Emery, H. C. 1908. Should speculation be regulated by law? Lessons from German experience. Journal of Accountancy (April): 425-441.

Eppston, H. A. 1920. Process costs. Journal of Accountancy (April): 266-275.

Erickson, N. and D. H. Herskovits. 1985. Accounting for software costs: Cracking the code. Journal of Accountancy (November): 81-96.

Esquerre, P. 1912. New York C.P.A. examinations of June 1912. Journal of Accountancy (September): 192-210.

Esquerre, P. 1912. New York C.P.A. examinations of June, 1912. Journal of Accountancy (October): 310-321.

Esquerre, P. 1913. Goodwill, patents, trade-marks, copyrights and franchises. Journal of Accountancy (January): 21-34.

Esquerre, P. 1913. New York C.P.A. examinations of January, 1913. Journal of Accountancy (May): 377-390.

Esquerre, P. 1913. New York C.P.A. examinations of January, 1913. Journal of Accountancy (June): 459-466.

Esquerre, P. J. 1909. Colliery accounts. Journal of Accountancy (October): 467-468.

Esquerre, P. J. 1912. New York C.P.A. examinations of June, 1912. Journal of Accountancy (August): 77-98.

Evans, F. S. 1906. Management of traveling salesmen. Journal of Accountancy (February): 310-319.

Farquhar, F. P. 1919. Accounting for cost of naval vessels under cost-plus-profit contracts. Journal of Accountancy (September): 180-189.

Fedde, A. S. 1917. Mis-stated current assets. Journal of Accountancy (June): 440-444.

Fenlon, P. G. and S. Walton. 1916. Insurance on life of an officer. Journal of Accountancy (September): 229-233.

Fernald, H. B. 1918. Capital accounts of a municipality. Journal of Accountancy (October): 269-277.

Fernald, H. B. 1918. Depreciation and obsolescence as governed by federal income tax regulations. Journal of Accountancy (April): 241-247.

Fertakis, J. P. 1986. Responsibility accounting for by-products and industrial wastes. Journal of Accountancy (May): 138-147.

Field, W. P. 1919. Accounting control for company store or commissary. Journal of Accountancy (February): 96-106.

Finlay, W. B. 1914. The income tax law and farm accounting methods. Journal of Accountancy (July): 47-51.

Finney, H. A. 1919. Introduction to actuarial science. Journal of Accountancy (November): 321-352.

Finney, H. A. 1919. Introduction to actuarial science. Journal of Accountancy (December): 435-450.

Finney, H. A. 1920. American Institute examination, May, 1920. Journal of Accountancy (September): 214-234.

Finney, H. A. 1920. Students' department: Division of profit on sale of partnership goodwill, and Effective rate on serial bonds. Journal of Accountancy (November): 381-400.

Finney, H. A. 1920. Students' department: Deceptive averages, Common stock, Sinking fund contributions, Changing from stock with par value to no-par stock, Sales cancellations and re-sales, Inventory reserve, Reserves and surplus, Profits on deferred payment sales, Capitalizing preliminary expense, Short method for computing interest on installment notes, Treasury stock, Indiana examinations, Contingent stock donation, Self-balancing ledger. Journal of Accountancy (December): 456-470.

Finney, H. A. 1921. Agency sales. Journal of Accountancy (May): 385-387.

Finney, H. A. 1921. American Institute of Accountants Board of Examiners. Journal of Accountancy (July): 59-72.

Finney, H. A. 1921. Examination in accounting theory and practice. Journal of Accountancy (February): 145-159.

Finney, H. A. 1921. Foreign exchange. Journal of Accountancy (June): 451-466.

Finney, H. A. 1921. Interest, packages and appreciation. Journal of Accountancy (May): 388-389.

Finney, H. A. 1921. Solutions of American Institute of Accountants examinations. Journal of Accountancy (March): 214-230.

Finney, H. A. 1921. Stock issued for liberty bonds. Journal of Accountancy (May): 390-391.

Finney, H. A. 1921. Students' department: Examination in accounting theory and practice. Part I. November 16, 1920... Journal of Accountancy (January): 64-79.

Finney, H. A. 1921. American Institute of Accountants Board of Examiners: Examination in accounting theory and practice - Part II. Journal of Accountancy (August): 138-153.

Finney, H. A. 1921. American Institute of Accountants examinations. Journal of Accountancy (October): 300-312.

Finney, H. A. 1921. Another tax problem. Journal of Accountancy (December): 467-468.

Finney, H. A. 1921. Expenses confused with dividends. Journal of Accountancy (November): 387.

Finney, H. A. 1921. Turnover, Reserve for sinking fund, Lease and purchase contract, Relation of cash discount to interest, Corporate reorganization and consolidation, Instalment contracts, Stock assessments, Stockholders' gift to corporation, Unrealized profit and depreciation. Journal of Accountancy (November): 372-387.

Finney, H. A. 1921. Unrealized profit on appraisals. Journal of Accountancy (May): 389-390.

Finney, H. A. 1922. American Institute of Accountants Examination in accounting theory and practice. Journal of Accountancy (January): 51-66.

Finney, H. A. 1922. Analysis of the profit-and-loss statement. Journal of Accountancy (June): 451-466.

Finney, H. A. 1922. Reserves. Journal of Accountancy (October): 249-261.

Finney, H. A. 1922. Students' department: American Institute of Accountants Examination in accounting theory and practice Part II. Journal of Accountancy (February): 126-146.

Finney, H. A. 1922. Students' department: American Institute of Accountants Examination in auditing. Journal of Accountancy (March): 215-229.

Finney, H. A. 1922. Students' department: American Institute of Accountants Examination in commercial law. Journal of Accountancy (April): 296-307.

Finney, H. A. 1922. Students' department: American Institute of Accountants Examination in accounting theory and practice part I. Journal of Accountancy (July): 46-66.

Finney, H. A. 1922. Students' department. Journal of Accountancy (August): 132-146.

Finney, H. A. 1922. Students' department: American Institute of Accountants Examination in accounting theory and practice part II. Journal of Accountancy (September): 217-231.

Finney, H. A. 1922. Students' department: Problems submitted with request for solutions. Journal of Accountancy (October): 297-310.

Finney, H. A. 1922. Students' department: Problems submitted with request for solutions. Journal of Accountancy (November): 374-389.

Finney, H. A. 1922. Students' department: Problem in manufacturing overhead. Journal of Accountancy (December): 468-471.

Finney, H. A. 1923. Accounting theory and practice - Part II. Journal of Accountancy (August): 128-141.

Finney, H. A. 1923. American Institute of Accountants: Examination in accounting theory and practice - Part I. Journal of Accountancy (July): 47-63.

Finney, H. A. 1923. American Institute of Accountants examination in accounting theory and practice Part II. Journal of Accountancy (February): 137-150.

Finney, H. A. 1923. American Institute of Accountants examination in auditing, November 16, 1922, 9 A.M. to 12:30 P. M. Journal of Accountancy (March): 220-227.

Finney, H. A. 1923. American Institute of Accounts examination in Commercial Law, November 17, 1922, 9 A.M. to 12:30 P. M. Journal of Accountancy (April): 295-307.

Finney, H. A. 1923. Auditing. Journal of Accountancy (September): 213-224.

Finney, H. A. 1923. Commercial law. Journal of Accountancy (October): 297-309.

Finney, H. A. 1923. Students' department: American Institute of Accountants examinations. Journal of Accountancy (January): 49-62.

Finney, H. A. 1923. Students' department. Journal of Accountancy (May): 376-387.

Finney, H. A. 1923. Students' department. Journal of Accountancy (December): 460-472.

Finney, H. A. and C. F. Seeger. 1922. Students' department: Federal taxes and employee's bonus. Journal of Accountancy (December): 457-463.

Finney, H. A. and C. Judson. 1921. Bonuses and taxes. Journal of Accountancy (December): 463-467.

Finney, H. A. and C. Judson. 1921. Effective interest rate. Journal of Accountancy (May): 380-385.

Finney, H. A. and I. Rees. 1922. Income prior to construction. Journal of Accountancy (May): 385-386.

Finney, H. A. and J. E. Baker. 1922. Right to offset in partnership settlements. Journal of Accountancy (May): 384-385.

Finney, H. A. and J. Symington. 1922. Students' department: Joint ventures and partnerships. Journal of Accountancy (December): 463-466.

Finney, H. A. and K. D. Ross. 1921. May institute examination problem 3, Part II. Journal of Accountancy (December): 468-471.

Finney, H. A. and L. F. Ratterman. 1920. American Institute examination, May, 1920. Journal of Accountancy (October): 308-320.

Finney, H. A. and R. J. LaVallee. 1922. Students' department: Division of partnership goodwill. Journal of Accountancy (December): 466-468.

Finney, H. A. and W. W. Johnston. 1923. Students' department. Journal of Accountancy (November): 371-389.

Finney, H. A. and X. B. Tansill. 1922. Consolidated balance-sheet - Mutual stock holdings. Journal of Accountancy (May): 368-384.

Finney, H. A. , E. E. Adams and S. S. Kalisher. 1923. Students' department. Journal of Accountancy (June): 450-463.

Fischer, A. K. 1920. Accounting for a cast iron pipe foundry. Journal of Accountancy (March): 180-190.

Fischer, E. S. 1915. The accountant in the orient. Journal of Accountancy (November): 356-360.

Fish, S. 1907. A revaluation would show simply the extent of the under-capitalization. Journal of Accountancy (September): 341-344.

Fisher, I. 1907. Over-capitalization deceitful. Journal of Accountancy (September): 344-346.

Fisher, L. O. 1913. Office efficiency as it affects the men. Journal of Accountancy (July): 11-21.

Fisher, L. O. 1917. Effective administration. Journal of Accountancy (March): 167-170.

Fitch, S. G. H. 1922. Deflation in relation to cost accounting. Journal of Accountancy (January): 1-11.

Fitch, S. G. H. 1922. Present-day problems in industrial accounting. Journal of Accountancy (July): 1-10.

Fitch, S. G. H. 1923. What industrial accounting should mean to the executive. Journal of Accountancy (January): 1-15.

Fitzpatrick, E. A. 1917. Training accountants for public service. Journal of Accountancy (January): 33-38.

Floyd, R. L. 1923. "Payment of dividends before restoring impaired capital". Journal of Accountancy (August): 151-153.

Floyd, R. L. and C. F. Schlatter. 1923. "Payment of dividends before restoring impaired capital". Journal of Accountancy (May): 390-393.

Flume, A. 1915. Inter-department profits. Journal of Accountancy (February): 154-158. (Question and answer related to transfer pricing between farms and factory).

Forbes, J. F. 1915. Some phases of professional ethics. Journal of Accountancy (October): 271-275.

Forbes, J. F. 1916. Brewery accounts. Journal of Accountancy (April): 318-319.

Force, H. D. 1916. Accountancy, economy and efficiency in a city department. Journal of Accountancy (January): 41-49.

Forgan, D. R. 1912. The relations between bankers and accountants. Journal of Accountancy (October): 291-293.

Forse, W. H. Jr. 1907. Auditing conductors' collections on interurban railways. Journal of Accountancy (August): 298-301.

Frank, C. L. 1907. The United States Customs Service. Journal of Accountancy (June): 131-137.

Frank, H. A. 1912. Partnership and partnership relations. Journal of Accountancy (December): 466-477.

Fraser, E. 1923. To obtain sinking-fund payments from compound-interest tables. Journal of Accountancy (May): 321-334.

Fraser, J. A. 1912. Disposition of interest on mortgage. Journal of Accountancy (November): 426-427. 

Frazer, G. E. 1912. The pro-rating of distribution expense to sales orders. Journal of Accountancy (January): 25-43.

Frazer, G. E. 1912. Who can qualify for governmental accounting. Journal of Accountancy (October): 259-271.

Freeman, C. E. and S. Walton. 1919. Partnership adjustments. Journal of Accountancy (June): 471-475.

Freeman, H. C. 1912. Auditing - Theory and practice. Journal of Accountancy (October): 341-345.

Freeman, H. C. 1914. The statement of accounts of holding companies. Journal of Accountancy (September): 157-180.

Freeman, H. C. 1917. Accounting for receiverships. Journal of Accountancy (October): 254-275.

Freeman, H. C. 1921. Some considerations involved in the valuation of goodwill. Journal of Accountancy (October): 247-264.

French, C. H. 1913. Sales agency accounts. Journal of Accountancy (July): 81-85.

French, H. F. 1923. Professional ethics. Journal of Accountancy (August): 81-96.

Fullington, E. M. 1916. The budget system in Ohio. Journal of Accountancy (February): 114-124.

Fuqua, W. 1922. "Commission problems simplified". Journal of Accountancy (June): 473-474.

Gaa, C. J. 1961. Uniformity in accounting 'principles'. Journal of Accountancy (April): 47-51. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Gage, L. J. 1908. Difficulties lie in the reformer's path. Journal of Accountancy (March): 361-365.

Galloway, L. 1907. Dock capital, expenditure, receipts and management. Journal of Accountancy (August): 272-286.

Galloway, L. 1907. Dock capital, expenditure, receipts and management. Journal of Accountancy (November): 13-22.

Galloway, L. 1907. The story of life insurance. Journal of Accountancy (June): 152-153.

Galloway, L. 1913. The education of employees. Journal of Accountancy (January): 35-52.

Gareis, A. L. 1921. Foreign-exchange arbitrage in joint accounts. Journal of Accountancy (May): 329-35.

Garfield, J. R. 1906. Commercial ideals. Journal of Accountancy (November): 14-19.

Garrison, E. E. 1910. Currency-banking and accountancy. Journal of Accountancy (August): 286-288.

Gause, E. C. 1918. Relation between interest and manufacturing costs. Journal of Accountancy (March): 187-190.

Gay, E. F. 1913. Uniform accounting systems. Journal of Accountancy (October): 268-279.

Gehle, F. W. 1919. Reconstruction problems. Journal of Accountancy (January): 23-32.

Geijsbeek, J. B. 1912. Malicious prosecution. Journal of Accountancy (September): 159-168.

Geijsbeek, J. B. 1912. Malicious prosecution: II. The original proceeding. Journal of Accountancy (October): 294-296.

Geijsbeek, J. B. 1912. Malicious prosecution: III. Who are liable. Journal of Accountancy (October): 296-298.

Geijsbeek, J. B. 1912. Malicious prosecution: IV. Probable cause. Journal of Accountancy (October): 298-303.

Geijsbeek, J. B. 1912. Malicious prosecution. Journal of Accountancy (November): 347-364.

Geijsbeek, J. B. 1914. C.P.A. Auditing questions. Journal of Accountancy (December): 483.

Geijsbeek, J. B. 1914. Bondholders' reorganization plans for an irrigation district. Journal of Accountancy (July): 30-37.

Geijsbeek, J. B. 1914. Fair return to public utilities. Journal of Accountancy (April): 245-263.

Geijsbeek, J. B. 1915. Cost accounting for institutions. Journal of Accountancy (February): 159-160.

Geijsbeek, J. B. 1921. Sufficiency of vouchers. Journal of Accountancy (August): 101-112.

Gerstenberg, C. W. 1909. Legal department: Bankruptcy and National Bank loans. Journal of Accountancy (January): 250-252.

Gerstenberg, C. W. 1909. Legal department: Stock exchanges. Journal of Accountancy (October): 469-471.

Gerstenberg, C. W. 1909. Legal department: The accountant as an expert witness. Journal of Accountancy (January): 248-250.

Gerstenberg, C. W. 1909. Special phases of corporation law. Journal of Accountancy (October): 440-448.

Gerstenberg, C. W. 1911. Legal department. Journal of Accountancy (December): 627-643.

Gerstenberg, C. W. 1911. Tax on transfers of stock. Journal of Accountancy (April): 466-469.

Gerstenberg, C. W. 1912. Basis of license taxes upon a foreign corporation. Journal of Accountancy (June): 447-448.

Gerstenberg, C. W. 1912. Directors not liable for honest mistake of law. Journal of Accountancy (April): 311-312.

Gerstenberg, C. W. 1912. Holding of corporation books and papers. Journal of Accountancy (April): 309-310.

Gerstenberg, C. W. 1912. Legal department: Distinction between consolidation and merger. Journal of Accountancy (August): 156-157.

Gerstenberg, C. W. 1912. Legal department: Misappropriation by officer--not the act of the bank. Journal of Accountancy (August): 155-156.

Gerstenberg, C. W. 1912. Legal department: Missouri State Board of Accountancy. Journal of Accountancy (August): 158.

Gerstenberg, C. W. 1912. Liability of stockholder of corporation created in one state to carry on business in another. Journal of Accountancy (July): 66-67.

Gerstenberg, C. W. 1912. Maker of check not chargeable with determination of identity of payees. Journal of Accountancy (February): 156-160.

Gerstenberg, C. W. 1912. Stock subscription an executory contract. Journal of Accountancy (July): 67-68.

Gerstenberg, C. W. 1912. The fiction theory of corporations discussed. Journal of Accountancy (June): 446-447.

Gerstenberg, C. W. 1912. The liability of a stockholder upon a subscription agreement. Journal of Accountancy (June): 445-446.

Gerstenberg, C. W. 1912. Transfer of stock. Journal of Accountancy (April): 310-311.

Gerstenberg, C. W. 1912. What is a fair return? Journal of Accountancy (January): 73-76.

Gill, J. 1918. Duties of a factory cost accountant. Journal of Accountancy (December): 441-449.

Gilliam, W. M. 1915. Equipment cost of contracts. Journal of Accountancy (October): 313-315.

Gilman, S. W. 1907. Accountancy education. Journal of Accountancy (December): 125-126.

Glickauf, J. S. and J. M. Kohlmeier. 1970. The corporate model: A tool for management. The Journal of Accountancy (February): 81-84.

Goodloe, J. S. M. 1905. Should the practise of public accounting be limited to Certified Public Accountants? (December): 106-111.

Goodloe, J. S. M. 1915. The accountant's report from the standpoint of the several parties at interest. Journal of Accountancy (August): 91-103.

Goodwin, J. P. 1918. Bonus plan for salaried employees. Journal of Accountancy (November): 333-335.

Goodwin, J. P. 1921. Aids to management of stock-brokers' offices. Journal of Accountancy (August): 120-127.

Gore, E. E. 1906. Illinois Society. Journal of Accountancy (December): 174-175.

Gough, E. C. 1913. Interest a factor of costs? Journal of Accountancy (June): 473-477.

Gough, V. G. 1923. "Why should we have a new federal tax law?" Journal of Accountancy (January): 72-73.

Gower, W. B. 1918. Depletion of copper mines in relation to income tax returns. Journal of Accountancy (August): 81-92.

Gower, W. B. 1918. Returns of affiliated corporations for excess profits and war profits taxes. Journal of Accountancy (November): 327-332.

Gower, W. B. 1919. Depreciation and depletion in relation to invested capital. Journal of Accountancy (November): 353-368.

Gower, W. B. 1920. Advisory accountancy. Journal of Accountancy (October): 262-270.

Gower, W. B. 1920. Unsold goods and the income account. Journal of Accountancy (March): 171-179.

Grant, H. D. 1908. Averaging account sales. Journal of Accountancy (March): 380-385.

Graves, M. 1921. Amendments of New York income-tax law. Journal of Accountancy (March): 173-175.

Gray, J. H. 1907. Professional accountancy and education. Journal of Accountancy (December): 122-125.

Gray, W. C. 1916. Inventories and gross profit based on selling valuations. Journal of Accountancy (March): 189-191.

Greeley, H. D. 1908. Accountancy training for lawyers. Journal of Accountancy (July): 157-165.

Greeley, H. D. 1908. Legal training for accountants. Journal of Accountancy (August): 234-241.

Greeley, H. D. 1908. The new reciprocity of accountancy and laws. Journal of Accountancy (September): 317-328.

Greeley, H. D. 1910. "Solicitors Accounts". Journal of Accountancy (August): 303-304.

Greeley, H. D. 1914. Getting the office work done. Journal of Accountancy (November): 342-356.

Greeley, H. D. 1916. Report of the auditor for the Philippine Islands, 1914. Journal of Accountancy (February): 159-160.

Greeley, H. D. 1917. Cost accounting and burden application. Journal of Accountancy (May): 399-400.

Greeley, H. D. 1917. Manufacturing costs and accounts. Journal of Accountancy (June): 475-477.

Greeley, H. D. 1919. Income tax procedure. Journal of Accountancy (May): 395-396.

Greeley, H. D. 1919. New modern illustrative bookkeeping. Journal of Accountancy (October): 315-316.

Greeley, H. D. 1920. Income tax procedure, 1920; Excess profits tax procedure, 1920. Journal of Accountancy (March): 237-238.

Greeley, H. D. 1922. Federal Income-tax laws. Journal of Accountancy (July): 73.

Greeley, H. D. 1922. Income tax procedure. Journal of Accountancy (May): 393-394.

Greeley, H. D. 1923. Factory storeskeeping. Journal of Accountancy (January): 69-70.

Greeley, H. D. 1923. Essentials of economics. Journal of Accountancy (September): 233-234.

Greeley, H. D. 1923. Income tax procedure. Journal of Accountancy (February): 151-153.

Greeley, H. D. and C. E. Freeman. 1916. Form of financial statement. Journal of Accountancy (April): 275-280.

Greendlinger, L. 1907. C.P.A. question department. Journal of Accountancy (September): 399-406.

Greendlinger, L. 1907. C.P.A. question department. Journal of Accountancy (October): 480-486.

Greendlinger, L. 1907. C.P.A. question department. Journal of Accountancy (November): 76-80.

Greendlinger, L. 1907. New York C.P.A. problems. Journal of Accountancy (July): 239-244.

Greendlinger, L. 1908. Accountancy. Journal of Accountancy (September): 359-360.

Greendlinger, L. 1908. Accounting literature. Journal of Accountancy (February): 300-307. (Lots of authors and book titles, but no publication dates or publishers).

Greendlinger, L. 1908. Accounting literature. Journal of Accountancy (April): 450-462.

Greendlinger, L. 1908. Accounting practice. Journal of Accountancy (October): 443.

Greendlinger, L. 1908. Bakers' accounts. Journal of Accountancy (September): 360.

Greendlinger, L. 1908. C.P.A. question department. Journal of Accountancy (January): 257-272.

Greendlinger, L. 1908. C.P.A. question department. Journal of Accountancy (February): 336-344.

Greendlinger, L. 1908. C.P.A. question department. Journal of Accountancy (March): 411-424.

Greendlinger, L. 1908. C.P.A. question department. Journal of Accountancy (April): 494-504.

Greendlinger, L. 1908. C.P.A. question department/comments. Journal of Accountancy (May): 75-80.

Greendlinger, L. 1908. C.P.A. question department/comments. Journal of Accountancy (June): 144-156.

Greendlinger, L. 1908. C.P.A. question department/comments. Journal of Accountancy (July): 220-228.

Greendlinger, L. 1908. C.P.A. questions department/comments. Journal of Accountancy (September): 365-380.

Greendlinger, L. 1908. C. P. A. question department/comments. Journal of Accountancy (October): 448-460.

Greendlinger, L. 1908. Electric railway accounting. Journal of Accountancy (September): 359.

Greendlinger, L. 1908. Partnerships: Part I. Journal of Accountancy (September): 301-316.

Greendlinger, L. 1908. Partnerships. Part II. Journal of Accountancy (October): 400-414.

Greendlinger, L. 1908. The adjustment of partnership accounts: I. Journal of Accountancy (May): 26-44.

Greendlinger, L. 1908. The adjustment of partnership accounts: Part II. Journal of Accountancy (June): 93-113.

Greendlinger, L. 1909. C.P.A. question department. Journal of Accountancy (January): 253-264.

Greendlinger, L. 1909. C.P.A. questions department/comments. Journal of Accountancy (April): 496-504.

Greendlinger, L. 1909. C.P.A. question department/comments. Journal of Accountancy (October): 472-476.

Greendlinger, L. 1910. C.P.A. question department/comments. Journal of Accountancy (February): 312-320.

Greendlinger, L. 1910. C.P.A. question department/comments. Journal of Accountancy (August): 311-320.

Greendlinger, L. 1910. C.P.A. question department/comments. Journal of Accountancy (September): 392-400.

Greendlinger, L. 1910. C.P.A. question department/comments. Journal of Accountancy (October): 472-476.

Greendlinger, L. 1911. C.P.A. question department. Journal of Accountancy (April): 470-484.

Greenfeld, H. G. 1920. Accounts of instalment furniture dealers. Journal of Accountancy (August): 125-134.

Greenwood, W. J. 1923. Trustees in British insolvencies. Journal of Accountancy (September): 186-195.

Greer, H. C. 1938. To what extent can the practice of accounting be reduced to rules and standards. Journal of Accountancy (March): 213-223. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Greer, H. C. 1966. Anyone for widgets? Journal of Accountancy (April): 41-49. (Summary).

Greer, H. C. 1968. The chop suey caper. Journal of Accountancy (April): 27-34. (Summary).

Griswold, E. H. 1916. Fundamentals of investment securities accounting. Journal of Accountancy (November): 338-342.

Grundmann, O. A. 1907. Brewery accounting. Journal of Accountancy (February): 285-293.

Guthrie, W. B. 1908. Some legal aspects of investments in Germany. Journal of Accountancy (August): 248-260.

Hadley, W. B. 1914. Municipal accounting, reporting and budget making. Journal of Accountancy (May): 355-363.

Hagerty, J. E. 1907. Commercial Credit. Journal of Accountancy (April): 429-437.

Hagerty, J. E. 1907. History of the National Credit Men's Association. Journal of Accountancy (November): 44-56.

Hagerty, J. E. 1907. Mercantile agencies. Journal of Accountancy (August): 261-271.

Hagerty, J. E. 1907. The credit man. Journal of Accountancy (June): 112-121.

Hall, R. O. 1916. Back to single entry. Journal of Accountancy (September): 196-204.

Hallett, W. E. 1906. Some aspects of the bond problem. Journal of Accountancy (October): 442-449.

Halter, E. S. 1918. Stock brokerage audits. Journal of Accountancy (November): 349-354.

Hamblin, C. N. 1908. Sinking fund accounts. Journal of Accountancy (November): 58-59.

Hamilton, F. A. 1920. Accounting for the handling of scrap metals. Journal of Accountancy (November): 354-360.

Hamlin, C. S. 1916. The Federal Reserve Act. Journal of Accountancy (November): 329-337.

Hamman, W. D. 1914. Efficiency in municipal accounting and reporting. Journal of Accountancy (January): 28-36.

Hampson, R. F. 1923. Accounting for photographers. Journal of Accountancy (December): 421-429.

Haney, L. H. 1907. Professional education for accountants. Journal of Accountancy (December): 132-133.

Haney, L. H. 1915. Depreciation and valuation for rate making. Journal of Accountancy (May): 344-351.

Hardcastle, J. 1906. A problem in executor's accounts. Journal of Accountancy (August): 311-314.

Hardcastle, J. 1906. Single entry. Journal of Accountancy (July): 202-215.

Hardt, W. K. 1907. Railway maintenance of way: The significances of published figures as a basis of comparison. Journal of Accountancy (April): 438-448.

Hasbrouck, H. C. 1923. Cost vs. value in depreciation accounting for public utilities. Journal of Accountancy (October): 276-280.

Hatfield, H. R. 1908. Accounting and banking. Journal of Accountancy (November): 69-70.

Hatfield, H. R. 1908. Review: The Philosophy of Accounts. Journal of Accountancy (November): 67-69.

Hatfield, H. R. 1910. Accounting every business man should know. Journal of Accountancy (August): 305.

Hatfield, H. R. 1913. Capitalization. Journal of Accountancy (July): 86-87.

Havener, P. 1917. Analysis of financial statements. Journal of Accountancy (May): 349-363.

Hawes, E. B. 1923. Professional prerequisites. Journal of Accountancy (April): 253-257.

Hawkins, H. B. 1921. Treatment of weight and degradation losses by coal dealers. Journal of Accountancy (November): 347-351.

Hawkins, H. B. 1923. Determining piano costs. Journal of Accountancy (February): 115-123.

Hawkins, L. G. 1920. Appraisals and their relation to accounts. Journal of Accountancy (March): 206-209.

Heckman, W. 1905. University investments and accounting. Journal of Accountancy (December): 128-135.

Hegemann, W. 1906. The German corporation: Its organization and powers. Journal of Accountancy (April): 453-464.

Herr, J. P. 1906. The appreciation of assets - When is it legitimate? Journal of Accountancy (November): 1-13.

Herrick, A. 1911. The importance of the municipal budget as a means for the control of expenditures. Journal of Accountancy (April): 414-418.

Hess, R. H. 1910. Irrigation bonds. Journal of Accountancy (October): 426-434.

Higgins, A. 1906. The advantage of bank combination. Journal of Accountancy (January): 194-204.

Hilditch, F. W. 1920. Cost accounting in the chain industry. Journal of Accountancy (January): 10-18.

Hill, J. H. 1920. Information desired by the banker. Journal of Accountancy (November): 338-343.

Hiller, A. 1913. Cost systematizing. Journal of Accountancy (December): 435-439.

Hiller, A. 1915. School accounting and costs. Journal of Accountancy (June): 437-455.

Hilton, E. D. 1918. Determination of selling price. Journal of Accountancy (January): 27-33.

Hilton, W. P. 1915. Bonus capital stock and bonds. Journal of Accountancy (June): 425-436.

Hoag, W. O. and S. Walton. 1919. A good suggestion. Journal of Accountancy (October): 310.

Hodges, B. W. 1922. Trial-balance information. Journal of Accountancy (July): 34-36.

Hofford, G. M. 1920. Accounting for railroad construction. Journal of Accountancy (March): 191-197.

Hogeweg, G. P. J. 1908. Accountancy in Holland. Journal of Accountancy (February): 308-311.

Holcomb, C. P. and G. W. Marshall. 1913. C.P.A. laws. Journal of Accountancy (July): 65-77.

Holloway, C. B. 1917. Tanning industry accounting. Journal of Accountancy (January): 27-32.

Holloway, C. B. 1918. Carrying on with the accountants in the American expeditionary forces. Journal of Accountancy (December): 412-416.

Holloway, C. B. 1918. The accountants' bit in the American expeditionary forces. Journal of Accountancy (October): 244-246.

Holman, W. S. 1920. Cost accounting for the motion-picture industry. Journal of Accountancy (December): 420-432.

Holmes, E. J. 1918. Accounting systems in the army camps. Journal of Accountancy (December): 429-435.

Hooker, J. C. 1920. Auditing features of the mining industry. Journal of Accountancy (April): 241-259.

Hooper, F. 1917. Foreign real estate holdings of a missionary society. Journal of Accountancy (February): 114-118.

Hope, A. E. M. and H. C. Magee. 1914. Correspondence: Department store accounting. Journal of Accountancy (March): 234-236.

Hopson, H. C. 1915. Accountants and engineers. Journal of Accountancy (November): 397-399.

Horne, W. A. 1915. Receiver's accounts. Journal of Accountancy (October): 320-321.

How, F. 1906. Maintenance of way and structures. Journal of Accountancy (March): 372-378.

Howard, E. D. 1906. Profits on bank deposits. Journal of Accountancy (January): 205-214.

Howard, E. D. 1906. Types of street railway securities. Journal of Accountancy (May): 12-26.

Hoyle, J. L. and S. Walton. 1919. Calculating commission on net profits. Journal of Accountancy (May): 390-393.

Humphries, D. and G. Bettesworth-Piggott. 1918. Shortage of accountants. Journal of Accountancy (November): 397.

Hunter, J. 1906. Textile manufacturing costs. Journal of Accountancy (August): 280-282.

Hunter, J. 1912. Cotton-seed oil mills and their accounts. Journal of Accountancy (December): 478-486.

Hunter, J. 1913. Cotton mill accountants. Journal of Accountancy (August): 110-119.

Hunter, J. 1913. Farm accounts. Journal of Accountancy (March): 166-173.

Hunter, J. 1914. The public accountant and the credit man. Journal of Accountancy (July): 1-12.

Hunter, J. 1915. How to pass the C. P. A. examinations. Journal of Accountancy (July): 34-37. ("There are now about thirty-nine states that have enacted C.P.A. laws. Before very long it is confidently expected that all states in the Union will have passed such laws.").

Hunter, J. 1917. Accounting systems for retail merchants. Journal of Accountancy (August): 100-104.

Hunter, J. 1918. Partnership insurance a phase of goodwill. Journal of Accountancy (April): 259-262.

Hunter, J., W. P. Peter, E. G. Shorrock and H. M. Temple. 1915. Competitive bidding. Journal of Accountancy (August): 81-90.

Hunter, R. 1906. The law and practice in bankruptcy. Journal of Accountancy (September): 358-387.

Hurdman, F. H. 1914. Credits from the viewpoint of a Certified Public Accountant. Journal of Accountancy (December): 435-454.

Hurdman, F. H. 1919. Capital stock of no par value. Journal of Accountancy (October): 246-257.

Hurlburt, H. M. 1916. Compensation of junior accountants. Journal of Accountancy (September): 238-239.

Hutchins, F. L. 1906. "A real problem in costs". Journal of Accountancy (November): 48-52.

Hutchins, F. L. 1911. Sinking fund reserves. Journal of Accountancy (April): 419-421.

Ingham, H. M. 1922. Accounting for contracts. Journal of Accountancy (February): 87-89.

Jackson, J. H. 1919. Standardization of printers' accounts. Journal of Accountancy (May): 358-363.

Jackson, J. H. 1920. Depreciation policy and true cost. Journal of Accountancy (June): 452-455.

Jackson, J. H. 1920. Neglected commercial discounts. Journal of Accountancy (November): 321-328.

Jackson, J. H. 1921. Some problems in depreciation. Journal of Accountancy (February): 81-102.

Jackson, J. H. 1922. Accountants' Reports. Journal of Accountancy (April): 313-314.

Jackson, J. H. 1922. Analytical Credits. Journal of Accountancy (April): 311-313.

Jackson, J. H. 1922. Choosing a profession - Accountancy. Journal of Accountancy (March): 161-166.

Jackson, J. H. 1922. New York laws affecting business corporations. Journal of Accountancy (March): 230-231.

Jackson, J. H. 1922. Taking the examination. Journal of Accountancy (November): 346-350.

Jackson, J. H. 1922. Treatment of redemption funds. Journal of Accountancy (June): 417-430.

Jackson, J. H. 1923. Factory management wastes. Journal of Accountancy (January): 65-66.

Jackson, J. H. 1923. Success through vocational guidance. Journal of Accountancy (June): 474-475.

Jaggard, E. A. 1907. The President of the United States. Journal of Accountancy (December): 175-178.

"It is as hard to distinguish, here at least, between a Democrat and a Republican as it is to determine from the size of his hip pockets or his bibulous habits between the gentleman from Kentucky and the sockless statesman from Kansas who is in favor of prohibition but opposed to its enforcement. It would be a hard job to separate Republican sheep from Democratic goats. The average man doesn't know what he is himself. He resembles the Irishman, who had carried the pitcher to often to the well. He left his friends and joined the ranks of dividend payers in a street car. The car gave a lurch. He lost the strap and was precipitated into a woman's lap. He apologized and moved up the aisle. The car lurched again and he was compelled to sit down on another woman's lap. He apologized again and in search of safety, he walked still further up the aisle and was about to take hold of another strap when, another lurch threw his into another woman's lap. He was about to apologize when this woman indignantly asked: "What are you, anyway?" The man with the map of Erin on his face looked at her sorrowfully and meekly replied: "Oi don't know mum: whin Oi came in here, Oi thawt Oi was and Oirishman, but now Oi guess Oi must be a Lap lander."" Jaggard, E. A. 1907. JOA (December): 175.

James, C. C. 1915. Valuation of public utilities fro rate-making purposes. Journal of Accountancy (September): 173-178.

James, C. C. 1916. Depreciation and value of public utilities. Journal of Accountancy (December): 409-416.

Jefferson, H. M. 1908. Centralized consumption of anthracite coal: Part I. Centralization of enterprise. Journal of Accountancy (January): 211-223.

Jefferson, H. M. 1908. Centralized consumption of anthracite coal: Part II. Centralization of power production. Journal of Accountancy (February): 288-299.

Jensen, W. 1912. Workmen's Compensations Act of Washington. Journal of Accountancy (November): 380-381.

Jensen, W. 1914. Treatment of the returnable package in accounts. Journal of Accountancy (August): 118-119.

Jensen, W. 1916. Logging in western Washington. Journal of Accountancy (February): 125-135.

Johnson, G. H. 1923. Amortization and depreciation in public service corporations. Journal of Accountancy (July): 7-14.

Johnson, G. H. 1923. Going value of inventories. Journal of Accountancy (March): 202-203.

Johnson, J. F. 1907. Corporation securities. Journal of Accountancy (June): 141-143.

Johnson, J. F. 1907. Editorial. Professional ethics. Journal of Accountancy (October): 467-469.

Johnson, J. F. 1907. Dividends on watered stock. Journal of Accountancy (May): 47-48.

Johnson, J. F. 1907. Professional accountancy and education. Journal of Accountancy (December): 119-122.

Johnson, J. F. 1907. Professional education for business. Journal of Accountancy (July): 191-197.

Johnson, J. F. 1907. Railroad over-capitalization - A symposium. Journal of Accountancy (September): 327-330.

Johnson, J. F. 1907. The capitalization of franchises. Journal of Accountancy (June): 138-139.

Johnson, J. F. 1907. The tyranny of the bookbinder. Journal of Accountancy (July): 216-218.

Johnson, J. F. 1907. Training in the science of business essential. Journal of Accountancy (January): 208-210.

Johnson, J. F. 1908. Schemes for currency reform. Journal of Accountancy (January): 224-235.

Johnson, J. F. 1909. Accounting definitions. Journal of Accountancy (April): 479-480.

Johnson, J. F. 1909. Adults and high school studies. Journal of Accountancy (April): 477-479.

Johnson, J. F. 1910. A university memorial for an accountant. Journal of Accountancy (October): 463-464.

Johnson, J. F. 1910. The currency and banking problem. Journal of Accountancy (August): 289-291.

Johnson, J. F. 1910. Dominion Association of Chartered Accountants. Journal of Accountancy (August): 293-295.

Johnson, J. F. 1910. Rhode Island's recognition of the certified public accountant. Journal of Accountancy (August): 292-293.

Johnson, J. F. 1910. The demand for certified public accountants. Journal of Accountancy (September): 368-371.

Johnson, J. F. 1910. The New Jersey State Board: Change of rules. Journal of Accountancy (September): 379-381.

Johnson, J. F. 1910. Value of membership in professional societies. Journal of Accountancy (September): 381.

Johnson, J. F. 1910. Why not Latin? Journal of Accountancy (October): 460-463.

Johnson, J. F. 1911. Editorial: The journal. Journal of Accountancy (December): 608-609.

Johnson, J. F. and W. H. Lough Jr. 1907. Street railway securities - A symposium. Journal of Accountancy (June): 87-89.

Jones A. F. 1918. Accounting for liberty loan subscriptions. Journal of Accountancy (June): 426-432.

Joplin, J. P. 1914. Secret reserves. Journal of Accountancy (December): 407-417.

Joplin, J. P. 1914. The ethics of accountancy. Journal of Accountancy (March): 187-196.

Joplin, J. P. 1915. Advantages of society and association affiliations. Journal of Accountancy (May): 325-333.

Joplin, J. P. 1915. Report of the president. Journal of Accountancy (October): 245-247.

Joplin, J. P. 1915. The business college graduate in the business field. Journal of Accountancy (March): 182-190.

Joplin, J. P. 1916. Report of the president. Journal of Accountancy (October): 241-244.

Joplin, J. P. 1919. Growing responsibilities of the public accountant. Journal of Accountancy (July): 9-15.

Jordan, H. C. 1920. Accounts for the manufacture of wood veneer. Journal of Accountancy (August): 118-124.

Journal of Accountancy. 1905. A codification of accountancy ethics. Journal of Accountancy (December): 139-141.

Journal of Accountancy. 1905. Editorial: Purpose and scope of this journal. Journal of Accountancy (November): 57-59.

Journal of Accountancy. 1905. Pennsylvania C. P. A. Examination questions. Journal of Accountancy (December): 169-176. (See Rorer, W. W. 1905 JOA (December): 176-180 for solutions).

Journal of Accountancy. 1906. Apportionment of the cost of anthracite coal between domestic and steam sizes. Journal of Accountancy (May): 30-38.

Journal of Accountancy. 1906. Cases of interest to accountants. Journal of Accountancy (May): 62-66.

Journal of Accountancy. 1906. Corporation accountancy and corporation law. Journal of Accountancy (September): 395-397.

Journal of Accountancy. 1906. C.P.A. examination, December 13, 1898. Journal of Accountancy (December): 176-177.

Journal of Accountancy. 1906. Doctoring the currency. Journal of Accountancy (December): 143-145.

Journal of Accountancy. 1906. Electric railway accounting. Journal of Accountancy (December): 172-173.

Journal of Accountancy. 1906. Illinois C.P.A. examinations. Journal of Accountancy (June): 147-154.

Journal of Accountancy. 1906. Industrial America. Journal of Accountancy (December): 165-171.

Journal of Accountancy. 1906. Interest for odd days. Journal of Accountancy (September): 391-392.

Journal of Accountancy. 1906. Meeting of the American Association. Journal of Accountancy (March): 424-445.

Journal of Accountancy. 1906. Michigan C.P.A. Examination questions. Journal of Accountancy (December): 159-163.

Journal of Accountancy. 1906. New York C.P.A. examination questions. Journal of Accountancy (August): 315-320.

Journal of Accountancy. 1906. New York C.P.A. examinations. Journal of Accountancy (March): 446-452.

Journal of Accountancy. 1906. Obituary. Mr. Joseph Hardcastle. Journal of Accountancy (July): 232-233.

Journal of Accountancy. 1906. Pennsylvania C.P.A. examinations. Journal of Accountancy (July): 234-240.

Journal of Accountancy. 1906. Professional examinations in accountancy. Journal of Accountancy (July): 216-218.

Journal of Accountancy. 1906. Publicity for the accounting profession. Journal of Accountancy (December): 141-143.

Journal of Accountancy. 1906. Reviews of corporation reports: The Chicago and Northwestern Report. Journal of Accountancy (October): 460-470.

Journal of Accountancy. 1906. The American Association and accountancy ethics. Journal of Accountancy (October): 459.

Journal of Accountancy. 1906. The American Association and business education. Journal of Accountancy (December): 139-141.

Journal of Accountancy. 1906. The problem of the accountant's assistant. Journal of Accountancy (August): 283-286.

Journal of Accountancy. 1906. The real estate trust failure and the duty of bank directors. Journal of Accountancy (October): 454-458.

Journal of Accountancy. 1906. The value of an accountant's certificate. Journal of Accountancy (September): 389-390.

Journal of Accountancy. 1906. Uniformity in railway accounting. Journal of Accountancy (November): 36-38.

Journal of Accountancy. 1907. As others see us. Journal of Accountancy (June): 158-161.

Journal of Accountancy. 1907. Compulsory auditing of municipal accounts. Journal of Accountancy (June): 162-164.

Journal of Accountancy. 1907. Defective accounting system. Journal of Accountancy (August): 315-316.

Journal of Accountancy. 1907. English vs. American practice. Journal of Accountancy (March): 388-393.

Journal of Accountancy. 1907. English vs. American practice again. Journal of Accountancy (June): 139-140.

Journal of Accountancy. 1907. Is there an accountant type? Journal of Accountancy (October): 470.

Journal of Accountancy. 1907. New C.P.A. requirements in Pennsylvania. Journal of Accountancy (January): 249-254.

Journal of Accountancy. 1907. New York C.P.A. Examination. Journal of Accountancy (February): 326-332.

Journal of Accountancy. 1907. New York C.P.A. problems. Journal of Accountancy (August): 319-326.

Journal of Accountancy. 1907. Pennsylvania C.P.A. Examinations. Journal of Accountancy (January): 235-237.

Journal of Accountancy. 1907. Proceedings, American Association of Public Accountants, twentieth annual meeting, St. Paul, Minnesota, October 15, 16, 17. Journal of Accountancy (December): 137-188.

Journal of Accountancy. 1907. Regulations of new C. P. A. Boards. Journal of Accountancy (November): 68-69.

Journal of Accountancy. 1907. Report of the advisory commission on taxation and finance upon the system of accounts and statistics of the City of New York. Journal of Accountancy (September): 390-394.

Journal of Accountancy. 1907. Scottish and American accounting. Journal of Accountancy (August): 317-318.

Journal of Accountancy. 1907. Standardizing governmental accounts. Journal of Accountancy (October): 471-472.

Journal of Accountancy. 1907. The art of budget-making. Journal of Accountancy (November): 60-61.

Journal of Accountancy. 1907. The cost of strikes. Journal of Accountancy (October): 473-474.

Journal of Accountancy. 1907. The education of English and American accountants. Journal of Accountancy (April): 469-473.

Journal of Accountancy. 1907. The education of English and American accountants. Journal of Accountancy (September): 378-379.

Journal of Accountancy. 1907. The government accountant. Journal of Accountancy (September): 375-377.

Journal of Accountancy. 1907. The symposium on accountancy education. Journal of Accountancy (January): 233-235.

Journal of Accountancy. 1907. University preparation for business. Journal of Accountancy (August): 302-307.

Journal of Accountancy. 1907. U.S. Treasury bookkeeping. Journal of Accountancy (July): 231-234.

Journal of Accountancy. 1908. A code of ethics for lawyers. Journal of Accountancy (June): 134-136.

Journal of Accountancy. 1908. A C.P.A. law in Ohio. Journal of Accountancy (May): 69.

Journal of Accountancy. 1908. A field for young men. Journal of Accountancy (November): 64-65.

Journal of Accountancy. 1908. Accountancy and economics. Journal of Accountancy (June): 140.

Journal of Accountancy. 1908. Accountancy in other countries. Journal of Accountancy (February): 316-317.

Journal of Accountancy. 1908. Borrowers must file statements. Journal of Accountancy (November): 65-66.

Journal of Accountancy. 1908. Census statistics of cities. Journal of Accountancy (April): 484-485.

Journal of Accountancy. 1908. Concerning codes of ethics. Journal of Accountancy (April): 477-479.

Journal of Accountancy. 1908. C. P. A. examinations. Journal of Accountancy (November): 60.

Journal of Accountancy. 1908. C.P.A. question department. Journal of Accountancy (November): 72-88.

Journal of Accountancy. 1908. C.P.A. question department/comments. Journal of Accountancy (August): 296-300.

Journal of Accountancy. 1908. Essays on municipal administration. Journal of Accountancy (August): 287-288.

Journal of Accountancy. 1908. Examination Questions 1899 to 1907. Journal of Accountancy (June): 138.

Journal of Accountancy. 1908. Government control of corporations. Journal of Accountancy (February): 312-316.

Journal of Accountancy. 1908. Life insurance and valuations. Journal of Accountancy (January): 243-239.

Journal of Accountancy. 1908. Municipal accounting in Buffalo. Journal of Accountancy (August): 285-286.

Journal of Accountancy. 1908. New schools of accountancy. Journal of Accountancy (October): 441-442.

Journal of Accountancy. 1908. Prospects for young accountants. Journal of Accountancy (September): 351-354.

Journal of Accountancy. 1908. Railroad reorganization. Journal of Accountancy (July): 214-215.

Journal of Accountancy. 1908. Reforms in the postal service. Journal of Accountancy (August): 284-285.

Journal of Accountancy. 1908. Requirements for the C.P.A. Journal of Accountancy (September): 354-357.

Journal of Accountancy. 1908. Should sinking funds be charged against revenue? Journal of Accountancy (October): 439-440.

Journal of Accountancy. 1908. Simple mine accounting. Journal of Accountancy (June): 138.

Journal of Accountancy. 1908. That others may know us. Journal of Accountancy (October): 435-438.

Journal of Accountancy. 1908. The case against speculation. Journal of Accountancy (May): 57-61.

Journal of Accountancy. 1908. The case for speculation. Journal of Accountancy (May): 1.

Journal of Accountancy. 1908. The Cotton Mills of South Carolina. Journal of Accountancy (July): 215-216.

Journal of Accountancy. 1908. The economic policy of Robert Walpole. Journal of Accountancy (November): 70-71.

Journal of Accountancy. 1908. The Louisiana C.P.A. Law. Journal of Accountancy (July): 206-207.

Journal of Accountancy. 1908. The new "Association of Accountants". Journal of Accountancy (July): 204-205.

Journal of Accountancy. 1908. The New York C.P.A. degree. Journal of Accountancy (December): 133-135.

Journal of Accountancy. 1908. The New York C.P.A. examinations. Journal of Accountancy (November): 42-48.

Journal of Accountancy. 1908. University training for accountancy in 1908-1909. Journal of Accountancy (November): 52-56.

Journal of Accountancy. 1909. C.P.A. legislation. Journal of Accountancy (April): 504.

Journal of Accountancy. 1909. C.P.A. requirements. Journal of Accountancy (October): 459-460.

Journal of Accountancy. 1909. Minnesota C.P.A. Act. Journal of Accountancy (October): 454-455.

Journal of Accountancy. 1909. Theory and practice in accounting. Journal of Accountancy (October): 449-452.

Journal of Accountancy. 1909. Trustworthiness of American accountants. Journal of Accountancy (October): 452-454.

Journal of Accountancy. 1910. Cost accounting in the navy. Journal of Accountancy (February): 300-301.

Journal of Accountancy. 1910. Dominion Association of Chartered Accountants: Annual convention at Toronto. Journal of Accountancy (August): 298-299.

Journal of Accountancy. 1910. Text of the federal incorporation bill. Journal of Accountancy (February): 286-299.

Journal of Accountancy. 1910. The ethics of accountancy. Journal of Accountancy (February): 284-285.

Journal of Accountancy. 1910. The new federal incorporation bill. Journal of Accountancy (February): 279-284.

Journal of Accountancy. 1911. Big business and monopoly. Journal of Accountancy (December): 609-612.

Journal of Accountancy. 1911. Charles Nixon Vollum. Journal of Accountancy (December): 613.

Journal of Accountancy. 1911. C.P.A. question department. Journal of Accountancy (December): 644.

Journal of Accountancy. 1911. Examinations and their bearing on national efficiency. Journal of Accountancy (April): 459-461.

Journal of Accountancy. 1912. A Guide to reading in social ethics and allied subjects. Journal of Accountancy (April): 307-308.

Journal of Accountancy. 1912. Corporation tax law amendment. Journal of Accountancy (February): 135-137.

Journal of Accountancy. 1912. Esprit de corps. Journal of Accountancy (June): 433-435.

Journal of Accountancy. 1912. Differing opinions should find expression. Journal of Accountancy (April): 287-289.

Journal of Accountancy. 1912. How property is valued. Journal of Accountancy (February): 153-154.

Journal of Accountancy. 1912. Michigan C.P.A. examinations. Journal of Accountancy (September): 239.

Journal of Accountancy. 1912. New York C.P.A. examinations of June 1912. Journal of Accountancy (November): 382-388. 

Journal of Accountancy. 1912. Profit and loss assessment. Journal of Accountancy (February): 137-141.

Journal of Accountancy. 1912. Some recent tendencies in corporate finance. Journal of Accountancy (June): 431-433.

Journal of Accountancy. 1912. The American Association of public accountants. Journal of Accountancy (October): 334-340.

Journal of Accountancy. 1912. The auditors legal liability. Journal of Accountancy (July): 53-57.

Journal of Accountancy. 1912. The charlatans of method. Journal of Accountancy (March): 222-223.

Journal of Accountancy. 1912. The choice of a profession. Journal of Accountancy (April): 291-293.

Journal of Accountancy. 1912. The treatment of depreciation in connection with the Federal corporation tax. Journal of Accountancy (March): 218-222.

Journal of Accountancy. 1912. Validity of excessive indebtedness of a corporation. Journal of Accountancy (July): 68-69.

Journal of Accountancy. 1912. Value of "Outside Audits". Journal of Accountancy (April): 289-291.

Journal of Accountancy. 1913. C.P.A. legislation. Tennessee. Journal of Accountancy (April): 301-304.

Journal of Accountancy. 1913. New York C.P.A. examinations. Journal of Accountancy (September): 245-252.

Journal of Accountancy. 1913. Pennsylvania state board examiners of public accountants. Journal of Accountancy (August): 151-158.

Journal of Accountancy. 1914. Ancient double-entry bookkeeping. Journal of Accountancy (November): 404-405.

Journal of Accountancy. 1914. Daily statement of the United States Treasury at close of business June 30, 1914. Journal of Accountancy (October): 292-293.

Journal of Accountancy. 1914. Statement of the United States Treasury at close of business June 30, 1913. Journal of Accountancy (October): 294-295.

Journal of Accountancy. 1915. Arkansas C. P. A. law. Journal of Accountancy (April): 300-303.

Journal of Accountancy 1915. Indiana C. P. A. law. Journal of Accountancy (April): 304-305.

Journal of Accountancy. 1915. Interstate Commerce Commission's Uniform System of Accounts for Class "C" Telephone Companies - Objections as Set Forth in the Brief Submitted By The Wisconsin Railroad Commission. Journal of Accountancy (May): 398-401.

Journal of Accountancy. 1915. Kansas C. P. A. law. Journal of Accountancy (May): 372-374.

Journal of Accountancy. 1915. Loan by partner. Journal of Accountancy (October): 321-322.

Journal of Accountancy. 1915. Iowa C. P. A. law. Journal of Accountancy (May): 369-372.

Journal of Accountancy. 1915. Massachusetts C. P. A. examinations. Journal of Accountancy (February): 163-164.

Journal of Accountancy. 1915. South Carolina C. P. A. law. Journal of Accountancy (April): 306-309.

Journal of Accountancy. 1915. Texas C. P. A. law. Journal of Accountancy (May): 375-380.

Journal of Accountancy. 1916. New C. P. A. law of Maryland. Journal of Accountancy (June): 446-449.

Journal of Accountancy. 1917. Accountants' services in wartime. Journal of Accountancy (May): 364-369.

Journal of Accountancy. 1917. American Institute of Accountants: Board of examiners - Accounting theory and practice - Part I. Journal of Accountancy (December): 418-421.

Journal of Accountancy. 1917. American Institute of Accountants: Board of examiners - Accounting theory and practice - Part II. Journal of Accountancy (December): 422-423.

Journal f Accountancy. 1917. American Institute of Accountants: Board of examiners - Commercial law. Journal of Accountancy (December): 415-417.

Journal of Accountancy. 1917. American Institute of Accountants Council. Journal of Accountancy (October): 303-306.

Journal f Accountancy. 1917. American Institute of Accountants: November, 1917, Examination questions - Board of examiners - Examination in auditing. Journal of Accountancy (December): 413-414.

Journal of Accountancy. 1917. Idaho C.P.A. bill. Journal of Accountancy (April): 286-287.

Journal of Accountancy. 1917. Inventory on the books. Journal of Accountancy (June): 462-468.

Journal of Accountancy. 1917. Oklahoma C.P.A. law. Journal of Accountancy (May): 368-373.

Journal of Accountancy. 1917. Registration of accountants. Journal of Accountancy (March): 185-189.

Journal of Accountancy. 1917. Uniform accounting: Preface to pamphlet reprint. Journal of Accountancy (June): 401-433.

Journal of Accountancy. 1918. Accounting theory and practice exams: Parts I and II. Journal of Accountancy (December): 405-411.

Journal of Accountancy. 1918. American Institute of Accountants: Board of examiners - Accounting theory and practice. Part I. May 17, 1918. Journal of Accountancy (June): 406-409.

Journal of Accountancy. 1918. American Institute of Accountants: Board of examiners - Accounting theory and practice. Part II. May 17, 1918. Journal of Accountancy (June): 409-412.

Journal of Accountancy. 1918. American Institute of Accountants: Board of examiners - Auditing. Journal of Accountancy (June): 401-403.

Journal of Accountancy. 1918. American Institute of Accountants: Board of examiners - Commercial law. May 16, 1918. Journal of Accountancy (June): 403-405.

Journal of Accountancy. 1918. American Institute of Accountants Board of examiners: November, 1918, examinations auditing. Journal of Accountancy (December): 401-403.

Journal of Accountancy. 1918. Commercial law. Journal of Accountancy (December): 403-404.

Journal of Accountancy. 1919. American Institute of Accountants board of examiners examination in auditing. Journal of Accountancy (December): 401-412.

Journal of Accountancy. 1919. Arizona C.P.A. law. Journal of Accountancy (July): 77-80.

Journal of Accountancy. 1919. Fire loss. Journal of Accountancy (August): 156-157.

Journal of Accountancy. 1920. American Institute of Accountants. Proceedings of the annual meeting held at Washington, District of Columbia, Sept. 21 and 22, 1920. Journal of Accountancy (October): 275-286.

Journal of Accountancy. 1920. American Institute of Accountants board of examiners. Journal of Accountancy (June): 401-415.

Journal of Accountancy. 1920. American Institute of Accountants board of examiners. Examination in accounting theory and practice. Part I. November 16, 1920... Journal of Accountancy (December): 403-409.

Journal of Accountancy. 1920. American Institute of Accountants board of examiners. Examination in accounting theory and practice. Part II. November 17, 1920... Journal of Accountancy (December): 412-419.

Journal of Accountancy. 1920. American Institute of Accountants board of examiners. Examination in auditing. November 16, 1920... Journal of Accountancy (December): 401-402.

Journal of Accountancy. 1920. American Institute of Accountants board of examiners. Examination in commercial law. November 17, 1920... Journal of Accountancy (December): 409-412.

Journal of Accountancy. 1920. Commercial research. Journal of Accountancy (March): 239-240.

Journal of Accountancy. 1920. Depreciation rates. Journal of Accountancy (September): 190-197.

Journal of Accountancy. 1920. Income-tax department. Journal of Accountancy (April): 303; (May): 367-385.

Journal of Accountancy. 1920. Incorporated Accountants' Year-Book for 1920. Journal of Accountancy (December): 477.

Journal of Accountancy. 1920. Treasury rulings. Journal of Accountancy (March): 215-222; (April): 304-305.

Journal of Accountancy. 1921. American Institute of Accountants. Board of examiners examination in auditing. Journal of Accountancy (June): 401-416.

Journal of Accountancy. 1921. American Institute of Accountants. Board of examiners examination in auditing. Journal of Accountancy (December): 401-414.

Journal of Accountancy. 1921. Current literature. Journal of Accountancy (June): 474-480; (July): 75-80; (August): 154-160; (September): 235-240; (October): 315-320; (November): 394-400; (December): 475-480.

Journal of Accountancy. 1922. American Institute of Accountants. Journal of Accountancy (June): 401-416.

Journal of Accountancy. 1922. American Institute of Accountants: Board of examiners. Examination in accounting theory and practice. Part I. Journal of Accountancy (December): 404-409.

Journal of Accountancy. 1922. American Institute of Accountants: Board of examiners. Examination in accounting theory and practice. Part II. Journal of Accountancy (December): 412-416.

Journal of Accountancy. 1922. American Institute of Accountants: Board of examiners. Examination in auditing. Journal of Accountancy (December): 401-403.

Journal of Accountancy. 1922. American Institute of Accountants: Board of examiners. Examination in commercial law. Journal of Accountancy (December): 409-411.

Journal of Accountancy. 1922. Current literature. Journal of Accountancy (January): 75-80; (February): 155-160; (March): 235-240; (April): 315-320; (May): 395-400; (June): 475-480; (July): 75-80; (August): 155-160; (September): 235-240; (October): 316-320; (November): 395-400; (December): 476-480.

Journal of Accountancy. 1923. American Institute of Accountants. Journal of Accountancy (August): 153-155.

Journal of Accountancy. 1923. American Institute of Accountants. Journal of Accountancy (November): 351-354.

Journal of Accountancy. 1923. American Institute of Accountants. Board of examiners. Examination in accounting theory and practice. Part I. Journal of Accountancy (June): 403-406.

Journal of Accountancy. 1923. American Institute of Accountants. Board of examiners. Examination in accounting theory and practice. Part II. Journal of Accountancy (June): 409-412.

Journal of Accountancy. 1923. American Institute of Accountants. Board of examiners. Examination in auditing. Journal of Accountancy (June): 401-403.

Journal of Accountancy. 1923. American Institute of Accountants. Board of examiners. Examination in commercial law. Journal of Accountancy (June): 407-409.

Journal of Accountancy. 1923. Current literature. Journal of Accountancy (January): 75-80; (February): 156-160; (March): 236-240; (April): 316-320; (May): 396-400; (June): 477-480; (July): 75-80; (August): 156-160; (September): 235-240; (October): 318-320; (November): 394-400; (December): 476-480.

Journal of Accountancy. 1923. District of Columbia C. P. A. law. Journal of Accountancy (April): 308-310.

Journal of Accountancy. 1923. Examination in accounting theory and practice. Part I. Journal of Accountancy (December): 402-406.

Journal of Accountancy. 1923. Examination in accounting theory and practice. Part II. Journal of Accountancy (December): 409-416.

Journal of Accountancy. 1923. Examination in auditing. Journal of Accountancy (December): 401-402.

Journal of Accountancy. 1923. Examination in commercial law. Journal of Accountancy (December): 407-409.

Journal of Accountancy. 1923. Society of Public Accountants of Nebraska. Journal of Accountancy (June): 476.

Journal of Accountancy. 1923. Terminology department. Journal of Accountancy (May): 388-389; (June): 464-467; (July): 64-69; (August): 142-146; (September): 225-230.

Journal of Accountancy. 1923. Treasury rulings. Journal of Accountancy (February): 130-136.

Justin, W. H. 1917. Grain and flour futures. Journal of Accountancy (June): 459-461.

Justin, W. H. 1917. Valuation of futures in flour mill accounting. Journal of Accountancy (December): 430-438.

Kaefer, G. C. and T. G. Mahlmann. 1906. Problem in real estate accounting/reply. Journal of Accountancy (August): 302-303.

Kaplan, R. S. 1984. Yesterday's accounting and today's economy. Journal of Accountancy (November): 141-152.

Kauffman, J. H. 1910. The standing of the C.P.A. Journal of Accountancy (September): 385.

Keep, C. H. 1906. The American Association's Committee on the Business and Accounting Methods of the United States Government. Journal of Accountancy (June): 142-146.

Kelly, H. 1921. The mechanism of numbers. Journal of Accountancy (July): 24-27.

Kennedy, J. T. 1917. Dividends and the new income tax law. Journal of Accountancy (January): 39-42.

Kerzie, F. L. 1917. An actual problem in serial bonds. Journal of Accountancy (February): 119-128.

Keyes, J. B. 1916. Accounting problems in the cane sugar industry. Journal of Accountancy (July): 35-42.

Kilduff, F. W. 1918. Spoilage, the fourth factor of cost. Journal of Accountancy (March): 191-195.

Kilduff, F. W. 1919. Power and service costs. Journal of Accountancy (June): 427-436.

Kingwill, J. H. 1910. The public accountant and the corporation tax. Journal of Accountancy (February): 248-252.

Kinley, D. 1906. The field of accountancy. Journal of Accountancy (July): 187-193.

Kinley, D. 1907. Make a legal gradation of accountants. Journal of Accountancy (January): 197-199.

Klapper, P. 1910. Organized labor's attitude toward machinery: I. Introduction. Journal of Accountancy (September): 321-325.

Klapper, P. 1910. Organized labor's attitude toward machinery: II. Effects of machinery on the craft and the organization of labor unions (to be continued). Journal of Accountancy (September): 326-333.

Klapper, P. 1910. Organized labor's attitude toward machinery: Part II. II. Effects of machinery on the craft and the organization of labor unions - (continued). Journal of Accountancy (October): 439-457.

Klapper, P. 1911. Organized labor's attitude toward machinery. Journal of Accountancy (April): 439-454.

Klein, J. J. 1911. The development of mercantile instruments of credit in the United States. Journal of Accountancy (December): 594-607.

Klein, J. J. 1912. Accounting Problems with Solutions. Vol II. Journal of Accountancy (January): 66-68.

Klein, J. J. 1912. The development of mercantile instruments of credit in the United States. Journal of Accountancy (January): 44-50.

Klein, J. J. 1912. The development of mercantile instruments of credit in the United States: Part VI. Journal of Accountancy (March): 207-217.

Klein, J. J. 1912. The development of mercantile instruments of credit in the United States: Part VI. Journal of Accountancy (February): 122-132.

Knight, A. 1908. Depreciation and other reserves. Journal of Accountancy (January): 189-200.

Knoeppel, C. E. 1916. Relation between the accountant and the efficiency engineer. Journal of Accountancy (February): 101-113.

Knoeppel, F. J. 1916. Industrial accounting I. Journal of Accountancy (June): 431-440.

Knoeppel, F. J. 1916. Industrial accounting II. Journal of Accountancy (July): 16-27.

Knoeppel, F. J. 1916. Industrial accounting III. Journal of Accountancy (August): 90-100.

Knoeppel, F. J. 1916. Industrial accounting IV. Journal of Accountancy (September): 177-186.

Knoeppel, F. J. 1916. Industrial accounting V. Journal of Accountancy (October): 245-252.

Knoeppel, F. J. 1916. Industrial accounting VI. Journal of Accountancy (November): 353-360.

Knoeppel, F. J. 1916. Industrial accounting VII. Journal of Accountancy (December): 417-432.

"The subject is presented under nineteen groups: A. Composition of wage payroll; B. Composition of salary payroll, C. Sub-division of non-productive or expense payroll; D. Exhibit of labor and burden applied on production, betterments and maintenance; E. Consumption of factory supplies; F. Incidental factory expense; G. Specific utilization of service cost; H. General utilization of service cost; I. Review of departmental accomplishment; J. Significance of productivity; K. Exhibit of total cost applied on production, betterments and maintenance; L. Review of conditions and tendencies; M. Exhibit of resources, liabilities, net investment and earnings; N. Exhibit of applied cost on unfinished work on floors; O. Exhibit of applied cost on partly completed work; P. Review of completed contracts; Q. Status of betterments; R. Variation in material cost; S. Consumption of raw and prepared materials." Knoeppel, F. J. 1916. Industrial accounting I. JOA (June): 432.

Knoeppel, F. J. 1918. Fundamentals of accounting for industrial waste. Journal of Accountancy (May): 351-359.

Knoeppel, F. J. 1918. Setting production standards for industrial accounting and engineering. Journal of Accountancy (November): 361-375.

Konopak, L. T. 1920. Factory costs. Journal of Accountancy (November): 329-337.

Kohler, E. L. 1967. Fairness. Journal of Accountancy (December): 58-60.

Krach, E. T. 1916. System of accounts for country clubs. Journal of Accountancy (October): 270-287.

Kracke, E. A. 1917. Uniform cost accounting for milk distributors. Journal of Accountancy (December): 424-429.

Kreps, J. B. 1909. Should the factory show a profit? Journal of Accountancy (April): 470-472. (Treating the factory and its various departments as profit centers rather than cost centers is not the most effective accounting system).

Kribben, B. D. 1913. Determination of income rate investment. Journal of Accountancy (May): 336-340.

Kribben, B. D. 1916. Reply by B. D. Kribben, C. P. A. Journal of Accountancy (April): 310-311.

Kribben, B. D. 1917. Contact of commercial law and accounting. Journal of Accountancy (October): 283-288.

Krohn, T. 1920. Taxation of capital profits and stock dividends. Journal of Accountancy (August): 88-96.

Kroll, K. M. 2004. The lowdown on lean accounting. Journal of Accountancy (July): 69-76.

Kurtz, W. 1920. Mine accounting in relation to federal taxes. Journal of Accountancy (January): 30-42.

Kurtz, W. 1919. Depreciation in telephone utilities. Journal of Accountancy (February): 81-95.

Lafrentz, F. W. 1906. Economic aspects of accounting and auditing. Journal of Accountancy (April): 479-486.

Lafrentz, F. W. 1906. Hotel accounting. Journal of Accountancy (December): 131-138.

Larkin, W. W. 1922. Cocoanut oil manufacturing. Journal of Accountancy (March): 178-186.

Lawler, W. and J. Livingstone. 1986. Profit and productivity analysis for small business. Journal of Accountancy (December): 190-196.

Lawton, W. H. 1908. The new classification of electrical railway expenses. Journal of Accountancy (June): 114-122.

Lawton, W. H. 1914. Treatment of sinking funds. Journal of Accountancy (July): 80-82.

Lawton, W. H. 1915. Problems in the principles of accounting. Journal of Accountancy (August): 160-161.

Lawton, W. H. 1915. Theatre accounts. Journal of Accountancy (July): 76.

Lawton, W. H. 1915. Sinking funds in rate valuations. Journal of Accountancy (March): 191-197.

Lawton, W. H. 1917. Treatment of unissued stock and bonds. Journal of Accountancy (April): 241-253.

Lawton, W. H. 1918. Liberty loan accounting for small banks. Journal of Accountancy (August): 93-97.

Lawton, W. H. 1920. Accounts in theory and practice; Principles of accounting, Mathematics for the accountant, Business law, New collection methods, Nineteen-twenty synopsis, Grain export calculation tables. Journal of Accountancy (December): 471-477.

Lawton, W. H. 1922. Depreciation charges of railroads and public utilities. Journal of Accountancy (January): 70-74.

Lawton, W. H. 1922. Trade Tests. Journal of Accountancy (February): 150-152.

Lawton, W. H. 1923. Federal income tax problems. Journal of Accountancy (February): 153-154.

Lawton, W. H. 1923. Warehousing general merchandise. Journal of Accountancy (September): 234.

Lawton, W. H. and A. C. Humphreys. 1914. Depreciation, intangible values and rates. Journal of Accountancy (May): 325-354.

Lazarus, A. 1923. Standard costs. Journal of Accountancy (April): 247-252.

Le Master, E. 1922. Economics and the accountant. Journal of Accountancy (August): 100-105.

Leamy, R. H. 1918. Essential features in a report for credit purposes. Journal of Accountancy (September): 161-168.

Lee, K. L. 1907. Fraternal life insurance. Journal of Accountancy (July): 185-190.

Lee, K. L. 1907. Fraternal life insurance: Part II. Journal of Accountancy (September): 369-374.

Leffler, E. E. 1920. Accounting for a professional institute. Journal of Accountancy (September): 174-179.

Lehmer, D. N. 1921. Interest rate of investments. Journal of Accountancy (July): 41-45.

Lemaster, E. 1915. Treatment of bank account. Journal of Accountancy (November): 399-400.

Levin, D. and S. Walton. 1916. Packing expense. Journal of Accountancy (September): 233-234.

Lill, T. R. 1917. Treatment of depreciation in railway income statements. Journal of Accountancy (January): 1-6.

Lindum. 1908. An example of depreciation charges. Journal of Accountancy (January): 201-204.

Linowes, D. 1971. Social responsibility of the profession. Journal of Accountancy (January): 67.

Little, A. S. 1908. Another fallacy in bond values. Journal of Accountancy (March): 386-397.

Little, A. S. 1908. Bond values from another point of view. Journal of Accountancy (September): 329-337.

Little, A. S. 1915. The tyranny of the engraver. Journal of Accountancy (September): 186-202.

Little, A. S. 1916. Brothers all. Journal of Accountancy (May): 344-353. (Related to bond values and compound interest).

Little, A. S. 1916. Extended logarithms. Journal of Accountancy (January): 34-40.

Little, A. S. 1916. Formation of extended logarithms. Journal of Accountancy (February): 93-100.

Little, A. S. 1916. "The tyranny of the engraver". Journal of Accountancy (April): 307-308.

Little, A. S. 1917. Extending the uses of interpolation. Journal of Accountancy (December): 439-449.

Little, A. S. 1919. Practical interpolation. Journal of Accountancy (January): 48-60.

Little, A. S. 1920. Computation of coupon values. Journal of Accountancy (April): 283-298.

Logan, J. 1908. The importance of scientific accounting. Journal of Accountancy (August): 276-279.

Loomis, J. R. 1907. Contents and mode of stating executors' accounts. Journal of Accountancy (January): 219-232.

Lorimer, A. D. 1916. Practice requirements in Missouri. Journal of Accountancy (April): 309.

Lough, W. H. Jr. 1906. Restrictive railway legislation. Journal of Accountancy (March): 422-423.

Lough, W. H. Jr. 1906. The United States in the twentieth century. Journal of Accountancy (April): 509-510.

Love, H. D. 1914. Accountants and the public. Journal of Accountancy (December): 489-492.

Ludlam, C. S. 1914. Treatment of sinking funds. Journal of Accountancy (March): 165-176.

Luman, J. A. 1911. Importance of accounting training. Journal of Accountancy (April): 405-413.

Lybrand, W. M. 1906. Municipal accounting in the city of Philadelphia. Journal of Accountancy (August): 275-279.

Lybrand, W. M. 1906. Stock accounts and book inventories. Journal of Accountancy (February): 293-300.

Lybrand, W. M. 1908. The accounting of industrial enterprises. Journal of Accountancy (November): 32-40.

Lybrand, W. M. 1908. The accounting of industrial enterprises: Part II. Journal of Accountancy (December): 111-121.

Lybrand, W. M. 1909. The accounting of industrial enterprises: Part III. Depreciation. Journal of Accountancy (January): 224-236.

Lyman, G. V. W. 1914. Treatment of the returnable package in accounts. Journal of Accountancy (June): 427-430.

Lynn, J. R. 1916. Classification and certification of profits. Journal of Accountancy (April): 255-260.

Lyon, O. 1919. Municipal accounts. Journal of Accountancy (February): 125-133.

Mackahon, A. G. 1921. Accounting for a modern hotel. Journal of Accountancy (April): 241-249.

MacNeille, J. R. 1906. Functions and organization of factory management. Journal of Accountancy (February): 283-292.

MacNeille, J. R. 1906. The management of labor. Journal of Accountancy (September): 331-344.

Macpherson, F. H. 1908. Corporation accounting and investigations. Journal of Accountancy (November): 19-31.

Macpherson, F. H. 1912. Sinking fund principle and practice. Journal of Accountancy (August): 113-116.

Magee, H. C. 1907. Department store accounting. Journal of Accountancy (March): 357-363.

Magee, H. C. 1913. The accountant's relation to inventory. Journal of Accountancy (December): 443-456.

Magee, H. C. 1915. Department store accounts. Financing and controlling a division or department. Journal of Accountancy (April): 268-291.

Magee, H. C. 1918. Accounting for the import division of a department store. Journal of Accountancy (June): 433-443.

Magee, H. C. 1918. Interest and cost. Journal of Accountancy (November): 398-400.

Mahon, G. and W. P. Hilton. 1916. Interest on capital. Journal of Accountancy (October): 253-264.

Mahoney, J. F. 1922. Commission problems simplified. Journal of Accountancy (April): 269-282.

Mann, O. A. 1917. Depreciation and depreciation reserves. Journal of Accountancy (February): 107-113.

Mann, O. A. 1918. Working capital for rate-making purposes. Journal of Accountancy (November): 340-342.

Manning, A. B. 1919. Advantages of uniform accounting. Journal of Accountancy (August): 113-120.

Mapes, L. D. 1919. Accounting of commission for relief in Belgium. Journal of Accountancy (January): 1-16.

Marsh, S. S. 1922. Accountant and banker. Journal of Accountancy (July): 20-24.

Martin, O. R. 1915. Cost of producing farm crops. Journal of Accountancy (April): 245-259.

Martin, S. O. 1915. Treatment of bank account. Journal of Accountancy (December): 473-474.

Masters, J. E. 1915. Financial statements as a basis of credit. Journal of Accountancy (May): 334-343.

Masters, J. E. 1915. The accounting profession in the United States. Journal of Accountancy (November): 349-355.

Masters, J. E. 1916. Qualifications and responsibilities of public accountants. Journal of Accountancy (December): 433-442.

Matherly, W. J. 1923. Proposed taxation of stock dividends. Journal of Accountancy (August): 97-103.

Matthews, J. 1916. Credit conditions in South American Countries. Journal of Accountancy (December): 443-450.

Mausaus, W. P. 1915. What is a Certified Public Accountant? Journal of Accountancy (December): 438-450.

May, G. O. 1906. Premiums and discounts. Journal of Accountancy (November): 32-33.

May, G. O. 1906. The proper treatment of premiums and discounts on bonds. Journal of Accountancy (July): 174-186.

May, G. O. 1915. Qualifications in certificates. Journal of Accountancy (October): 248-259.

May, G. O. 1915. The problem of depreciation. Journal of Accountancy (January): 1-13.

May, G. O. 1916. Reasons for excluding interest from cost. Journal of Accountancy (June): 401-409.

May, G. O. 1922. Taxation of capital gains. Journal of Accountancy (November): 321-333.

McClinchie, A. 1907. Classified corporation laws of all states. Journal of Accountancy (January): 257-258.

McClinchie, A. 1907. Legal department: Recent decisions. Journal of Accountancy (February): 324-325.

McClinchie, A. 1907. Legal department: Remarks on accounts stated. Journal of Accountancy (February): 322-324.

McClinchie, A. 1907. Legal department: The distinction between a guaranty of payment and guaranty of collection. Journal of Accountancy (November): 73-74.

McClinchie, A. 1907. Legal department: The new C.P.A. requirements in Pennsylvania from a lawyer's standpoint. Journal of Accountancy (March): 410.

McClinchie, A. and M. H. Fisher. 1908. Legal department: The law of usury as applied to negotiable instruments. Journal of Accountancy (February): 334-335.

McClinchie, A. 1908. Legal department: What is forgery? Journal of Accountancy (March): 409-410.

McCluskey, H. C. 1921. Anthracite mine accounting. Journal of Accountancy (July): 16-23.

McCrea, R. L. 1914. Treatment of mortgages and values. Journal of Accountancy (June): 479-482.

McDonald, J. A. 1913. Lumber company accounting. Journal of Accountancy (June): 433-443.

McIntosh, G. 1922. Stockbrokers' accounts. Journal of Accountancy (August): 81-90.

McIntosh, J. G. 1916. Need of uniform accounting in the lumber industry. Journal of Accountancy (July): 10-15.

McKean, D. C. 1915. Shipbuilding accountancy. Journal of Accountancy (February): 162.

McKee, R. W. 1923. Cost apportionment in flour milling. Journal of Accountancy (January): 22-25.

McKee, R. W. 1923. Oil refinery costs and accounts. Journal of Accountancy (October): 247-267.

McKee, R. W. 1923. Value in crude-oil production. Journal of Accountancy (April): 258-275.

McKenna, J. A. 1916. Ascertainment of value and profits from books of account. Journal of Accountancy (March): 192-205.

McKinsey, J. O. 1923. Municipal accounting. Journal of Accountancy (February): 81-94.

Meade, E. S. 1906. The cost of American railroads compared with their capitalization. Journal of Accountancy (March): 379-385.

Meade, E. S. 1907. Establish preliminary examinations in law and economics. Journal of Accountancy (January): 193-195.

Meek, C. E. 1914. Credit granting. Journal of Accountancy (December): 427-434.

Meinhardt, H. S. 1922. Accounting for a Portland cement mill. Journal of Accountancy (September): 190-197.

Mendelsonn, L. E. 1919. A woman's mind as applied to accountancy. Journal of Accountancy (February): 107-110.

Mendenhall, W. 1915. An accounting system for a small city. Journal of Accountancy (December): 421-423.

Merchant, K. A. and T. Sandino. 2009. Four options for measuring value creation: Strategies for managers to avoid potential flaws in accounting measures of performance. Journal of Accountancy (August): 34-38. (The correlation between annual accounting profit measures and annual changes in shareholder value ranges from 2% to 10%. Alternatives to accounting profit measurements include: Using market measures, improved non-GAAP profit measures, extending the measurement window to several years, and using combinations of measures).

Meyer, E. M. 1921. Lumber costs. Journal of Accountancy (August): 113-119.

Meyer, E. M. 1921. Lumber freight. Journal of Accountancy (December): 444-449.

Middleditch, L. Jr. 1917. Calculation of continuous compound interest. Journal of Accountancy (May): 338-348.

Middleditch, L. Jr. 1918. Should accounts reflect the changing value of the dollar? Journal of Accountancy (February): 114-120.

Miller, A. A. 1907. Educate the educators. Journal of Accountancy (January): 202-203.

Miller, H. C. 1913. Applying efficiency standards in central station accounting. Journal of Accountancy (December): 432-434.

Miller, H. C. 1915. Treatment of cash discounts. Journal of Accountancy (February): 162-163.

Miller, H. C. 1916. A problem of central station accounting. Journal of Accountancy (September): 187-189.

Miner, E. J. 1916. Salmon industry accounting. Journal of Accountancy (November): 361-378.

Mitchell, P. D. 1920. Accounting for income in eleemosynary institutions. Journal of Accountancy (November): 344-353.

Mitchell, T. W. 1906. The report of the American Locomotive Company. Journal of Accountancy (November): 42-46.

Mitchell, T. W. 1906. The reports of the Chicago, Rock Island and Pacific Railway Company. Journal of Accountancy (December): 146-153.

Mitchell, T. W. 1906. Types of railway mortgages. Journal of Accountancy (March): 357-371.

Mitchell, T. W. 1907. Reviews of corporation reports: Reports of the Tennessee Coal, Iron and Railroad Company. Journal of Accountancy (June): 144-150.

Mitchell, T. W. 1907. Reports of the Great Northern. Journal of Accountancy (May): 50-59.

Mitchell, T. W. 1907. Reports of the International Paper Company. Journal of Accountancy (March): 395-402.

Mitchell, T. W. 1907. Reports of the Southern Pacific Company. Journal of Accountancy (April): 476-483.

Mitchell, T. W. 1907. Review of corporation reports: Reports of the Chicago and Alton. Journal of Accountancy (July): 219-227.

Mitchell, T. W. 1907. Reviews of Corporation Reports. The Northern Pacific Reports. Journal of Accountancy (September): 380-389.

Mitchell, T. W. 1907. The reports of the Union Pacific Railroad Company. Journal of Accountancy (January): 238-248.

Mitchell, T. W. 1907. The Southern Railway reports. Journal of Accountancy (February): 305-316.

Mitchell, W. C. 1923. Accountants and economics with reference to the business cycle. Journal of Accountancy (March): 161-171.

Mitchell, W. K. 1916. Uniform accounting system for California counties. Journal of Accountancy (April): 261-274.

Mitchell, W. K. 1918. School district accounting. Journal of Accountancy (February): 101-113.

Mitchell, W. K. and W. C. Wright. 1916. What the borrower owes. Journal of Accountancy (February): 156-157.

Mixter, C. W. 1908. Measures for banking reform: Part I. Journal of Accountancy (April): 463-476.

Mixter, C. W. 1908. Measures for banking reform: Part II. A flexible credit bank note currency - security for its safety. Journal of Accountancy (June): 123-132.

Mixter, C. W. 1908. Measures for banking reform: Part III. Digression on branch banking. Journal of Accountancy (July): 194-203.

Moeran, E. H. 1918. Auditor's responsibility in regard to verification of inventories. Journal of Accountancy (March): 176-186.

Moeran, E. H. 1921. Summary of tax exemptions - Liberty bonds and victory notes. Journal of Accountancy (February): 121-123.

Moeran, E. H. 1918. Stock dividends. Journal of Accountancy (March): 239-240.

Montgomery, G. D. 1913. Investigations for financing purposes. Journal of Accountancy (December): 417-423.

Montgomery, R. H. 1905. Professional standards. A plea for co-operation among accountants. Journal of Accountancy (November): 28-39.

Montgomery, R. H. 1906. The work of the auditor. Journal of Accountancy (April): 492-500.

Montgomery, R. H. 1907. Professional ethics. Journal of Accountancy (December): 94-96.

Montgomery, R. H. 1912. Federal control of corporations. Journal of Accountancy (October): 272-290.

Montgomery, R. H. 1913. The fallibility of unverified financial statements. Journal of Accountancy (July): 1-10.

Montgomery, R. H. 1913. The president's address. Journal of Accountancy (October): 265-267.

Montgomery, R. H. 1914. An accountancy laboratory. Journal of Accountancy (June): 405-411.

Montgomery, R. H. 1914. Memorandum on the right and desirability of experts to charge higher rates for the services of their assistants than the compensation directly paid to such assistants. Journal of Accountancy (May): 372-374.

Montgomery, R. H. 1914. Report of the president. Journal of Accountancy (October): 241-244.

Montgomery, R. H. 1919. Influence of the war on balance-sheets. Journal of Accountancy (July): 1-8.

Montgomery, R. H. 1921. Claims for refund of tax on stock dividends. Journal of Accountancy (July): 74.

Montgomery, R. H. 1922. Why should we have a new federal tax law? Journal of Accountancy (November): 334-345.

Montgomery, R. H., F. F. White and P. Morse. 1911. Support for the corporation tax amendment. Journal of Accountancy (December): 614-617.

Moorhouse, E. 1912. The mission of the certified accountant. Journal of Accountancy (April): 266-271.

Morawetz, V. 1908. Evils of excessive credit expansion. Journal of Accountancy (March): 345-356.

Morey, L. 1918. Financial reports of public institutions. Journal of Accountancy (July): 33-37.

Morey, L. 1918. Miscellaneous incomes of public institutions. Journal of Accountancy (November): 357-360.

Morse, H. S. 1918. Examination, for credit purposes, of a book publishing house. Journal of Accountancy (October): 278-289.

Moss, A. G. 1914. The value of an audited statement. Journal of Accountancy (December): 455-459.

Moss, A. G. 1923. Treatment of appreciation of fixed assets. In the accounts and balance-sheet and for income-tax purposes. Journal of Accountancy (September): 161-179.

Mott, H. S. 1908. The real value of speculation. Journal of Accountancy (May): 10-25.

Moxey, E. P. 1906. Causes, methods and prevention of bank defalcation. Journal of Accountancy (January): 223-232.

Moxey, E. P. Jr. 1906. Types of street railway consolidation. Journal of Accountancy (October): 420-429.

Moyer, M. S. 1912. The audit of banks of discount and deposits. Journal of Accountancy (April): 261-265.

Moyer, M. S. 1912. The audit of banks of discount and deposit (third article). Journal of Accountancy (August): 107-112.

Mucklow, W. 1916. Profits from real estate sales. Journal of Accountancy (May): 321-332.

Mucklow, W. 1917. Measuring financial efficiency of institutions. Journal of Accountancy (February): 81-98.

Mucklow, W. 1920. Accounting terminology. Journal of Accountancy (December): 479-480.

Mucklow, W. 1922. The accountants' dictionary. Journal of Accountancy (August): 149-150.

Mucklow, W. 1923. Accountants' working papers. Journal of Accountancy (August): 148-149.

Mucklow, W., E. H. Moeran and J. H. Jackson. 1922. Terminology department. Journal of Accountancy (June): 467-470; (August): 147-148; (November): 390-391; (September): 232-234; (October): 311-315; (December): 472-475.

Mucklow, W., E. H. Moeran and J. H. Jackson. 1923. Terminology department. Journal of Accountancy (January): 63-64.

Mulnix, H. E. 1916. Trend and comparative cost of government. Journal of Accountancy (March): 184-188.

Murdoch, A. A. 1906. The proper treatment of machine costs - A criticism and a theory. Journal of Accountancy (December): 123-130.

Narlian, C. A. H. 1920. Accounts of engineers and contractors. Journal of Accountancy (August): 81-87.

Nau, C. H. 1907. Honest accounting is needed. Journal of Accountancy (June): 91-92.

Nau, C. H. 1907. The experience of Cleveland's street railways with three cent fares. Journal of Accountancy (April): 417-428.

Nau, C. H. 1913. Accounting as a basis for and a measure of efficiency in business. Journal of Accountancy (March): 143-156.

Nau, C. H. 1913. Municipal recognition of the certified public accountant. Journal of Accountancy (August): 99-109.

Nau, C. H. 1914. Uniform systems of accounts for public utilities. Journal of Accountancy (June): 412-426.

Nau, C. H. 1917. Comparative value of personal reputation and conferred degrees. Journal of Accountancy (October): 247-253.

Nau, C. H. 1921. Report of the president of the American Institute of Accountants. Journal of Accountancy (October): 241-246.

Nau, C. H. 1921. The aims of the institute. Journal of Accountancy (May): 321-328.

Nau, C. H. 1922. American Institute of Accountants - Report of the president. Journal of Accountancy (October): 241-248.

Nelson, G. 1919. Depreciation and depletion in relation to income tax returns. Journal of Accountancy (February): 111-119.

Neumann, B. R. and P. R. Jaouen. 1986. Kanban, ZIPS and cost accounting: A case study. Journal of Accountancy 162(2): 132-141.

Neville, C. 1915. Verification of depositors' accounting in banks. Journal of Accountancy (February): 137-138.

New York State Society. 1906. The proposed amendment to admit outsiders is discussed and rejected. Journal of Accountancy (January): 239-245.

Newlove, G. H. 1921. Manufacturing accounts. Journal of Accountancy (March): 176-186.

Niven, J. B. 1913. Income tax department: Income tax law. Journal of Accountancy (November): 384-391.

Niven, J. B. 1913. Income tax department: United States Internal Revenue. Journal of Accountancy (November): 405-407.

Niven, J. B. 1913. Income tax department. Journal of Accountancy (December): 468-471.

Niven, J. B. 1913. Income tax department: Treasury rulings. Journal of Accountancy (December): 471-487.

Niven, J. B. 1913. Income tax law: Treasury rulings collection at source. Journal of Accountancy (November): 392-405.

Niven, J. B. 1914. Income tax department: Treasury rulings. Journal of Accountancy (January): 54-69.

Niven, J. B. 1914. Income tax department: Treasury rulings. Journal of Accountancy (February): 125-156.

Niven, J. B. 1914. Income tax department: Treasury Rulings. Journal of Accountancy (March): 211-222.

Niven, J. B. 1914. Income tax department: Treasury rulings. Journal of Accountancy (April): 302-308.

Niven, J. B. 1914. Income tax department: Treasury rulings. Journal of Accountancy (May): 378-383.

Niven, J. B. 1914. Income tax department: Treasury decisions. Journal of Accountancy (June): 439-456.

Niven, J. B. 1914. Income tax department: Treasury decisions. Journal of Accountancy (July): 57-63.

Niven, J. B. 1914. Income tax department. Journal of Accountancy (August): 130-133.

Niven, J. B. 1914. Income tax department. Journal of Accountancy (September): 214-219.

Niven, J. B. 1914. Income tax department. Journal of Accountancy (October): 305-315.

Niven, J. B. 1914. Income tax department: Treasury decisions. Letter to internal revenue agents. Journal of Accountancy (November): 377-379.

Niven, J. B. 1914. Treasury rulings. Journal of Accountancy (December): 466-470.

Niven, J. B. 1915. Income tax department. Journal of Accountancy (January): 53-58.

Niven, J. B. 1915. Treasury decisions. Journal of Accountancy (February): 144-145.

Niven, J. B. 1915. Income tax department. Journal of Accountancy (March): 216-229.

Niven, J. B. 1915. Income tax department. Journal of Accountancy (July): 43-46.

Niven, J. B. 1915. Income tax department. Journal of Accountancy (August): 140-142.

Niven, J. B. 1915. Income tax department. Journal of Accountancy (October): 307-312.

Niven, J. B. 1915. Income tax department. Journal of Accountancy (November): 370-384.

Niven, J. B. 1915. Income tax department: Treasury rulings. Journal of Accountancy (July): 46-57.

Niven, J. B. 1915. Income tax department: Treasury rulings. Journal of Accountancy (September): 224-229.

Niven, J. B. 1915. Income tax department: Treasury decisions. Journal of Accountancy (April): 310-312.

Niven, J. B. 1915. Income tax department: Treasury rulings. Journal of Accountancy (May): 381-384.

Niven, J. B. 1915. Income tax ruling test. and treasury rulings. Journal of Accountancy (June): 462-473.

Niven, J. B. 1915. Treasury rulings. Journal of Accountancy (December): 457-459.

Niven, J. B. 1916. A bill to increase the revenue, and for other purposes. Journal of Accountancy (August): 128-146.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (January): 57-65.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (March): 219-220.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (April): 287-291.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (May): 374-377.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (June): 450-455.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (July): 55-56.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (August): 128.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (October): 308-312.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (November): 389-393.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (December): 456-476.

Niven, J. B. 1916. Revenue bill. Journal of Accountancy (September): 215-220.

Niven, J. B. 1916. Treasury decisions. Journal of Accountancy (May): 377-388.

Niven, J. B. 1916. Treasure rulings. Journal of Accountancy (February): 143-144.

Niven, J. B. 1916. Treasury rulings. Journal of Accountancy (March): 220-230.

Niven, J. B. 1916. Treasury rulings. Journal of Accountancy (July): 56-57.

Niven, J. B. 1916. Treasury rulings. Journal of Accountancy (September): 221.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (January): 50-63.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (February): 134-144.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (March): 210-234.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (April): 288-305.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (May): 379-388.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (June): 470-472.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (August): 120-121.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (September): 223-225.

Niven, J. B. 1917. Income tax department: treasury rulings. Journal of Accountancy (December): 457-463.

Niven, J. B. 1917. Summary of the provisions of the War Revenue Act, approved October 3, 1917. Journal of Accountancy (November): 386-401.

Niven, J. B. 1917. Treasury decisions. Journal of Accountancy (November): 402.

Niven, J. B. 1917. Treasury rulings on income tax, and treasury rulings on capital-stock tax. Journal of Accountancy (August): 122-133.

Niven, J. B. 1918. Income tax department. Journal of Accountancy (December): 455-456.

Niven, J. B. 1918. Income tax department: Treasury rulings. Journal of Accountancy (January): 57-63.

Niven, J. B. 1918. Income tax department. Journal of Accountancy (February): 126-139.

Niven, J. B. 1918. Income tax department: Treasury decisions. Journal of Accountancy (May): 373-383.

Niven, J. B. 1918. Income tax department: Treasury decisions. Journal of Accountancy (June): 452-459.

Niven, J. B. 1918. Income tax department: Treasury decisions. Journal of Accountancy (July): 43-59.

Niven, J. B. 1918. Income tax department: Treasury rulings. Journal of Accountancy (September): 221.

Niven, J. B. 1918. Income tax department: Treasury decisions. Journal of Accountancy (October): 304-305.

Niven, J. B. 1918. Regulations no. 33 (revised). Journal of Accountancy (April): 270-273.

Niven, J. B. 1918. Treasury decisions. Journal of Accountancy (March): 203-224.

Niven, J. B. 1918. Treasury decisions. Journal of Accountancy (April): 273-302.

Niven, J. B. 1918. Treasury rulings. Journal of Accountancy (November): 381-383.

Niven, J. B. 1918. Treasury rulings. Journal of Accountancy (December): 456-459.

Niven, J. B. 1918. Undistributed net income tax, and Treasury decisions. Journal of Accountancy (August): 113-142.

Niven, J. B. 1919. Income tax department. Journal of Accountancy (February): 138; (March): 176-177; (April): 272-273; (May): 372; (June): 441-442; (July): 44-46; (August): 131-132; (October): 297; (November): 374-384; (December): 458.

Niven, J. B. 1919. Regulation 45 relating to the income tax and war profits and excess profits tax under titles II and III of the Revenue Act of 1918. Journal of Accountancy (April): 273-301.

Niven, J. B. 1919. Regulations relating to the income tax and war profits and excess profits taxes. Journal of Accountancy (June): 442-463.

Niven, J. B. 1919. Title I - General definitions. Journal of Accountancy (March): 178-179.

Niven, J. B. 1919. Title II - Income tax. Journal of Accountancy (March): 179-213.

Niven, J. B. 1919. Title III - War-profits and excess-profits tax. Journal of Accountancy (March): 213-226.

Niven, J. B. 1919. Title XIV - General provisions. Journal of Accountancy (March): 223-226.

Niven, J. B. 1919. Treasury decisions. Journal of Accountancy (March): 177-178; (June): 463-465.

Niven, J. B. 1919. Treasury ruling. Journal of Accountancy (January): 66-67; (February): 138-140; (April): 301-304; (July): 46-54; (August): 132-142; (September): 219-225; (October): 298-301; (December): 458-460.

Niven, J. B. 1920. "Notes" by the treasury department. Journal of Accountancy (January): 60-63.

Niven, J. B. 1920. Recommendations by the treasury department. Journal of Accountancy (January): 57-60.

Niven, J. B. 1920. Treasury decisions. Journal of Accountancy (February): 131-134.

Niven, J. B. 1920. Treasury rulings. Journal of Accountancy (January): 64-66; (February): 134-144.

Niven, J. B. 1920. Liberty bond exemptions. Journal of Accountancy (February): 131.

Niven, J. B. 1923. Audit working papers - Their preparation and content. Journal of Accountancy (March): 228-230.

Niven, J. B. and D. C. Roper. 1919. Income tax department. Journal of Accountancy (September): 217-219.

Niven, J. B. and D. C. Roper. 1919. Treasury rulings. Journal of Accountancy (May): 372-378.

Niven, J. B. and T. W. Gregory. 1917. Treasury rulings. Journal of Accountancy (September): 225-226.

Niven, J. B. and W. P. Barrows. 1923. Need for accountants as receivers and trustees. Journal of Accountancy (November): 321-326.

Niven, J. B., W. H. Osborn and L. T. Speer. 1916. Treasury rulings. Journal of Accountancy (June): 455-463.

Noone, J. 1910. A study of industrial corporation balance sheets. Journal of Accountancy (August): 241-255.

Noone, J. 1910. A study of industrial corporation balance sheets: Part II. Journal of Accountancy (September): 348-367.

Nussbaum, F. W. 1915. Depreciation of machinery. Journal of Accountancy (June): 487.

Oakey, F. 1914. Determination of the net profit of the Panama Canal. Journal of Accountancy (September): 181-195.

Oakey, F. 1915. Standardization of financial statements. Journal of Accountancy (September): 179-185.

Oakey, F. 1921. Auditing Federal Reserve Banks. Journal of Accountancy (November): 334-341.

Ober, H. 1922. "Causes of examination failure". Journal of Accountancy (May): 388-389.

Ogden, W. B. 1952. Survey of 200 pension plans reveals wide variety of accounting for costs, plus some hazards. Journal of Accountancy (January): 44-47.

Olson, L. H. 1921. Appraisals and income tax. Journal of Accountancy (July): 28-35.

Orcutt, B. S. 1921. Overturn sales tax on commodities. Journal of Accountancy (May): 349-356.

Oss, A. V. 1922. Serial bond maturities. Journal of Accountancy (July): 71-73.

Page, E. D. 1916. Balance sheet valuations. Journal of Accountancy (April): 241-254.

Paine, M. D. 1922. Auditors I have known. Journal of Accountancy (July): 11-19.

Pangborn, W. S. 1909. The corporation tax law and accounting technology. Journal of Accountancy (October): 461-464.

Pasley, R. S. 1917. Educating the executive to appreciate costs. Journal of Accountancy (September): 207-212.

Pasley, R. S. 1920. Uniform accounting for retail coal and lumber trade. Journal of Accountancy (February): 118-122.

Paton, W. A. 1917. Theory of the double-entry system. Journal of Accountancy (January): 7-26.

Paton, W. A. 1919. Some phases of capital stock. Journal of Accountancy (May): 321-335.

Paton, W. A. 1919. "Some phases of capital stock". Journal of Accountancy (August): 158-160.

Paton, W. A. 1919. "Some phases of capital stock". Journal of Accountancy (December): 474-477.

Paton, W. A. 1919. Transactions between partner and firm. Journal of Accountancy (July): 33-38.

Paton, W. A. 1920. Depreciation, appreciation and productive capacity. Journal of Accountancy (July): 1-11.

Paton, W. A. 1920. Some current valuation accounts. Journal of Accountancy (May): 335-350.

Paton, W. A. 1922. Valuation of inventories. Journal of Accountancy (December): 432-450.

Patterson, S. D. 1911. New legislation in New York State. Journal of Accountancy (December): 617-621.

Payne, H. M. 1914. Mines accounting and management. Journal of Accountancy (April): 322.

Pedigo, D. E. 1921. Branch accounting for packing industries. Journal of Accountancy (April): 259-265.

Peloubet, L. G. 1923. Balance-sheet uniformity. Journal of Accountancy (November): 336-338.

Peloubet, M. E. 1919. Operation of the British excess profits duty law. Journal of Accountancy (January): 17-22.

Peloubet, M. E. 1923. Mechanical difficulties in consolidating accounts. Journal of Accountancy (June): 413-429.

Peple, C. A. 1916. Statements of borrowers from the viewpoint of the federal reserve bank. Journal of Accountancy (June): 410-413.

Perkins, L. 1922. Plant accounts in invested capital. Journal of Accountancy (May): 331-338.

Perrine, L. L. 1920. Some difficulties in percentages. Journal of Accountancy (July): 43-48.

Philbrick, A. L. 1914. Accountants and the use of English. Journal of Accountancy (November): 366-371.

Philbrick, A. L. 1918. Verification of inventories. Journal of Accountancy (December): 417-428.

Phillips, H. G. 1909. Accounts their construction and interpretation. Journal of Accountancy (January): 244-245.

Pierson, W. W. 1906. Municipal control of the Philadelphia Gas Works. Journal of Accountancy (June): 118-131.

Pike, F. W. 1913. The Tennessee C.P.A. Journal of Accountancy (April): 307-308.

Pine, P. 1912. "Responsibility of auditors". Journal of Accountancy (November): 422-426.

Piper, A. A. 1922. Accounts of cotton hosiery manufacturers. Journal of Accountancy (May): 348-353.

Plehn, C. C. 1915. Graphic methods for presenting facts. Journal of Accountancy (January): 72-73.

Pogson, P. W. 1923. A practical application of the theory of accounting for supplies. Journal of Accountancy (December): 430-439.

Porter, G. H. 1921. Accounting for electric alloy and tool steel. Journal of Accountancy (July): 1-15.

Portway, E. V. 1922. New York Stock Exchange questionnaire. Journal of Accountancy (September): 161-173.

Post, W. 1906. Analysis of borrowers' statements. Journal of Accountancy (January): 181-193.

Potter, A. G. 1908. The railroad cost accountant's functions. Journal of Accountancy (November): 59.

Potter, D. 1918. The pay Corps of the Navy. A sketch. Journal of Accountancy (May): 321-350.

Potter, D. 1919. Our newest Navy: How its cost is being determined. Journal of Accountancy (May): 336-357.

Powers, L. G. 1915. Classifications of municipal expenditures in budgets and accounts and the purposes which they subserve. Journal of Accountancy (February): 118-136.

Pratt, S. S. 1908. The speculator is the pioneer of enterprise. Journal of Accountancy (May): 1-8.

Quigley, J. J. 1916. Treatment of interest on capital. Journal of Accountancy (April): 311.

Rand, W. H. 1915. The certified public accountant. Journal of Accountancy (January): 14-20.

Rand, W. H. 1918. Concerning criticism: A word to the younger public accountants. Journal of Accountancy (November): 336-339.

Rand, W. H. 1918. Effects of self-assertion: A word to younger public accountants. Journal of Accountancy (June): 444-446.

Rand, W. H. 1919. Growth of the profession. Journal of Accountancy (June): 412-419.

Rand, W. H. 1919. Report of the president. Journal of Accountancy (October): 241-245.

Rand, W. H. 1920. Report of the president. Journal of Accountancy (October): 241-244.

Rastall, E. S. 1917. The fisherman's problem. Journal of Accountancy (December): 450-452.

Rastall, E. S. 1920. Depreciation reserves and rising prices. Journal of Accountancy (February): 123-126.

Rawlings, A. L. 1916. County audits. Journal of Accountancy (August): 112-121.

Rayburn, F. R. 1975. Pooling of interest: The status of enforcement. Journal of Accountancy (October): 82-85.

Rea, G. 1920. Municipal accounts - Their preparation and audit. Journal of Accountancy (March): 161-170.

Reckitt, E. 1905. The public accountant and the universities. Journal of Accountancy (December): 118-121.

Reed, P. B. 1912. Adjustment of fire losses. Journal of Accountancy (August): 144-145.

Reitell, C. 1918. Standard accounting through price control. Journal of Accountancy (May): 360-365.

Reusswig, F. G. 1916. Uniform system of accounting for cities of third class in New York. Journal of Accountancy (September): 161-176.

Reyer, W. C. 1921. Accounting for construction in public utilities. Journal of Accountancy (September): 183-191.

Reynolds, W. B. and F. W. Thornton. 1917. Duties of the junior accountant. Journal of Accountancy (September): 161-192.

Reynolds, W. B. and F. W. Thornton. 1917. Duties of the junior accountant. Journal of Accountancy (October): 289-292.

Reynolds, W. B. and F. W. Thornton. 1917. Duties of the junior accountant: Part III. Exhibits (for the client). Journal of Accountancy (November): 365-372.

Rhodes, J. E. 1923. Selling securities to employees. Journal of Accountancy (August): 104-111.

Richards, W. B. 1913. Interest not a charge against costs. Journal of Accountancy (April): 240-241.

Richardson, A. P. 1912. A step forward. Journal of Accountancy (September): 219-222.

Richardson, A. P. 1912. Congress and a budget. Journal of Accountancy (December): 487-493.

Richardson, A. P. 1912. Depreciation and the federal excise tax. Journal of Accountancy (November): 401-404. 

Richardson, A. P. 1912. The question of investment. Journal of Accountancy (August): 128-132.

Richardson, A. P. 1912. Twenty-five years of progress. Journal of Accountancy (October): 322-325.

"Public accountancy in its modern meaning is less than fifty years old. Public accounting in its newest sense comprising, as it does, advisory duties in nearly every sphere of corporate activity, is younger than the American Association of Public Accountants. Consequently, since the year 1887, when the American Association came to birth, an enormous change has taken place in the profession of accountancy and an enormous increase in the field of endeavor." Richardson, A. P. 1912. JOA (October): 322-323.

Richardson, A. P. 1912. What is six per cent? Journal of Accountancy (November): 404-406. 

Richardson, A. P. 1913. A federal income tax. Journal of Accountancy (January): 58-61.

Richardson, A. P. 1913. A gratifying recognition. Journal of Accountancy (April): 262-263.

Richardson, A. P. 1913. A long step forward and upward. Journal of Accountancy (December): 457-459.

Richardson, A. P. 1913. Accountancy as a commodity. Journal of Accountancy (March): 187-188.

Richardson, A. P. 1913. Bright prospects of accountancy. Journal of Accountancy (December): 459-460.

Richardson, A. P. 1913. Canadian bank audits. Journal of Accountancy (October): 309-310.

Richardson, A. P. 1913. C.P.A. examinations in New York. Journal of Accountancy (September): 230-232.

Richardson, A. P. 1913. Canadian Bank audits. Journal of Accountancy (January): 61-61.

Richardson, A. P. 1913. Co-operation between bankers and accountants. Journal of Accountancy (July): 51-53.

Richardson, A. P. 1913. For the good of the profession. Journal of Accountancy (May): 354-356.

Richardson, A. P. 1913. Spread and effect of accountancy legislation. Journal of Accountancy (June): 444-448.

Richardson, A. P. 1913. Early days of accountancy. Journal of Accountancy (October): 310-311. (Evidence of Public Accounting in 1795 advertising).

Richardson, A. P. 1913. Railway audits and the interstate commerce commission. Journal of Accountancy (November): 371-373.

Richardson, A. P. 1913. The income tax. Journal of Accountancy (March): 185-187.

Richardson, A. P. 1913. The income tax. Journal of Accountancy (October): 307-309.

Richardson, A. P. 1913. The proposed tax on incomes. Journal of Accountancy (May): 351-354.

Richardson, A. P. 1914. A question of solicitation. Journal of Accountancy (February): 121-123.

Richardson, A. P. 1914. A sample of government. Journal of Accountancy (April): 298-299.

Richardson, A. P. 1914. Burden of prosperity. Journal of Accountancy (October): 296-298.

Richardson, A. P. 1914. Causes of business failure. Journal of Accountancy (September): 208-209.

Richardson, A. P. 1914. Certified public accountant laws. Journal of Accountancy (November): 375-376.

Richardson, A. P. 1914. Certified statements. Journal of Accountancy (November): 374-375.

Richardson, A. P. 1914. Certification of borrowers' statements. Journal of Accountancy (September): 209-210.

Richardson, A. P. 1914. Editorial: Accountancy defined. Journal of Accountancy (August): 127-128.

"The practice of accountancy is not a business open to all, but a personal right, limited to a few persons of good moral character, with special qualification ascertained and certified after a long course of study, both general and professional, and a thorough examination by a state board appointed for the purpose. The right to practise accountancy is in the nature of a franchise from the state conferred only for merit." Richardson, A. P. 1914. JOA (August): 127.

Richardson, A. P. 1914. Corporations and the common people. Journal of Accountancy (May): 367-370.

Richardson, A. P. 1914. Collateral in kind. Journal of Accountancy (March): 209-210.

Richardson, A. P. 1914. Continental combinations. Journal of Accountancy (April): 299-300.

Richardson, A. P. 1914. Editorial: Modern methods of instruction. Journal of Accountancy (July): 52-53.

Richardson, A. P. 1914. Extraordinary, but is it unreasonable? Journal of Accountancy (February): 123-124.

Richardson, A. P. 1914. Government ownership. Journal of Accountancy (January): 52-53.

Richardson, A. P. 1914. Hands across the Atlantic. Journal of Accountancy (April): 297-298.

Richardson, A. P. 1914. Integrity of investment. Journal of Accountancy (January): 37-50.

Richardson, A. P. 1914. Legitimate publicity. Journal of Accountancy (September): 206-208.

Richardson, A. P. 1914. Professional advertising. Journal of Accountancy (August): 125-127.

Richardson, A. P. 1914. Right of fiscal court to select accountant. Journal of Accountancy (March): 208-209.

Richardson, A. P. 1914. Some causes of unemployment. Journal of Accountancy (April): 300-301.

Richardson, A. P. 1914. Tax laws and their administration. Journal of Accountancy (November): 372-374.

Richardson, A. P. 1914. The basis of success. Journal of Accountancy (March): 207.

Richardson, A. P. 1914. The convention habit. Journal of Accountancy (October): 298-299.

Richardson, A. P. 1914. The fit and the unfit. Journal of Accountancy (July): 54-55.

Richardson, A. P. 1914. Valuation of merchandise inventories. Should cash discounts be deducted? Journal of Accountancy (December): 461-463.

Richardson, A. P. 1915. A national budget. Journal of Accountancy (February): 142-143.

Richardson, A. P. 1915. Accountants and the press. Journal of Accountancy (December): 451-452.

Richardson, A. P. 1915. "Accredited accountants". Journal of Accountancy (June): 460-461.

Richardson, A. P. 1915. Because unaudited. Journal of Accountancy (February): 141-142.

Richardson, A. P. 1915. Benefits of governmental regulation of monopolies. Journal of Accountancy (November): 367-368.

Richardson, A. P. 1915. Church accounting. Journal of Accountancy (July): 39-40.

Richardson, A. P. 1915. Competitive bidding. Journal of Accountancy (September): 220-221.

Richardson, A. P. 1915. Competitive bidding. Journal of Accountancy (November): 365-366.

Richardson, A. P. 1915. Depreciation in appraisals. Journal of Accountancy (June): 458-460.

Richardson, A. P. 1915. Educating the public. Journal of Accountancy (May): 359-362.

Richardson, A. P. 1915. Educating the public and eloquent possibilities of advertising. Journal of Accountancy (December): 453-456.

Richardson, A. P. 1915. Eight-dollar-a-day accountants. Journal of Accountancy (August): 138.

Richardson, A. P. 1915. Extending the inquisition. Journal of Accountancy (January): 50-52.

Richardson, A. P. 1915. Extending the inquisition. Journal of Accountancy (April): 296-297.

Richardson, A. P. 1915. In these utopian days. Journal of Accountancy (August): 129-133.

Richardson, A. P. 1915. Income tax amendment. Journal of Accountancy (April): 292-294.

Richardson, A. P. 1915. Income tax amendment. Journal of Accountancy (September): 217-219.

Richardson, A. P. 1915. National aspects of public accountancy. Journal of Accountancy (January): 46-50.

Richardson, A. P. 1915. New C. P. A. legislation. Journal of Accountancy (May): 362-364.

Richardson, A. P. 1915. Practical plan for peace. Journal of Accountancy (February): 139-141.

Richardson, A. P. 1915. Practical work at Harvard University. Journal of Accountancy (August): 136-138.

Richardson, A. P. 1915. Proposed budget system for New York State. Journal of Accountancy (October): 299-301.

Richardson, A. P. 1915. Ratings by mercantile agencies. Journal of Accountancy (September): 220.

Richardson, A. P. 1915. Scope of accountancy. Journal of Accountancy (June): 456-458.

Richardson, A. P. 1915. Scope of accountancy. Journal of Accountancy (November): 369.

Richardson, A. P. 1915. Standards of graphic presentation. Journal of Accountancy (September): 221.

Richardson, A. P. 1915. The church and business methods. Journal of Accountancy (April): 294-296.

Richardson, A. P. 1915. The reconstruction of the church. Journal of Accountancy (December):477-478.

Richardson, A. P. 1915. The "useless" accountant. Journal of Accountancy (July): 41-42.

Richardson, A. P. 1915. Wanted: A bill of particulars. Journal of Accountancy (September): 216-217. (Response to an anonymous criticism of auditors). 

Richardson, A. P. 1915. What is a trade loss? Journal of Accountancy (March): 206-208.

Richardson, A. P. 1916. Ability guaranteed. Journal of Accountancy (February): 138-140.

Richardson, A. P. 1916. Accountancy legislation. Journal of Accountancy (March): 206-214.

Richardson, A. P. 1916. An unhappy suggestion. Journal of Accountancy (May): 363-365.

Richardson, A. P. 1916. Commercialism rebuked. Journal of Accountancy (July): 53-54.

Richardson, A. P. 1916. Educating the public, receivers and public accountants, and helping retail trade. Journal of Accountancy (January): 52-55.

Richardson, A. P. 1916. Form of financial statement. Journal of Accountancy (March): 217-218.

Richardson, A. P. 1916. Government out of place. Journal of Accountancy (May): 365-366.

Richardson, A. P. 1916. Intangible values in balance sheets. Journal of Accountancy (August): 122-125.

Richardson, A. P. 1916. Interest and cost. Journal of Accountancy (September): 205-214.

Richardson, A. P. 1916. Political influence upon C.P.A. laws. Journal of Accountancy (July): 52-53.

Richardson, A. P. 1916. Preliminary requirements. Journal of Accountancy (April): 282-285.

Richardson, A. P. 1916. Privileged communications. Journal of Accountancy (June): 444-445.

Richardson, A. P. 1916. Recruiting difficulties. Journal of Accountancy (March): 214-216.

Richardson, A. P. 1916. Recruits wanted. Journal of Accountancy (February): 136-138.

Richardson, A. P. 1916. Status of state societies. Journal of Accountancy (November): 385-386.

Richardson, A. P. 1916. The institute of Accountants in the United States of America. Journal of Accountancy (October): 288-295.

Richardson, A. P. 1916. The perennial pressure. Journal of Accountancy (April): 281-282.

Richardson, A. P. 1916. What comptroller would save. Journal of Accountancy (June): 441-443.

Richardson, A. P. 1917. Accountants and the war. Journal of Accountancy (August): 112-119.

Richardson, A. P. 1917. Banking with the government. Journal of Accountancy (December): 455-456.

Richardson, A. P. 1917. Determination of cost. Journal of Accountancy (September): 215-222.

Richardson, A. P. 1917. First examination of the American Institute. Journal of Accountancy (September): 213-214.

Richardson, A. P. 1917. Government contracts. Journal of Accountancy (June): 450-452.

Richardson, A. P. 1917. Standardization of examinations. Journal of Accountancy (December): 453-455.

Richardson, A. P. 1917. Success of the endowment fund. Journal of Accountancy (October): 296-298.

Richardson, A. P. 1917. The Federal Reserve Board and audits. Journal of Accountancy (June): 452-454.

Richardson, A. P. 1917. The record of the American Institute of Accountants. Journal of Accountancy (October): 293-296.

Richardson, A. P. 1917. War contracts and cost accounting. Journal of Accountancy (November): 373-385.

Richardson, A. P. 1918. Actuarial science. Journal of Accountancy (August): 108-109.

Richardson, A. P. 1918. Analysis of examination results. Journal of Accountancy (February): 121-124.

Richardson, A. P. 1918. Class exemption not required. Journal of Accountancy (February): 124-125.

Richardson, A. P. 1918. Computation of excess profits and income taxes. Journal of Accountancy (March): 199-202.

Richardson, A. P. 1918. Cost-plus contracts. Journal of Accountancy (September): 216-220.

Richardson, A. P. 1918. Cost-plus-percentage contracts. Journal of Accountancy (January): 49-53.

Richardson, A. P. 1918. Distribution of personnel. Journal of Accountancy (August): 109-110.

Richardson, A. P. 1918. Election of auditors. Journal of Accountancy (January): 54-56.

Richardson, A. P. 1918. Ethical publicity. Journal of Accountancy (October): 290-292.

Richardson, A. P. 1918. Exemption for accountants. Journal of Accountancy (September): 212-215.

Richardson, A. P. 1918. File early. Journal of Accountancy (November): 376-378.

Richardson, A. P. 1918. How best to serve. Journal of Accountancy (July): 38-40.

Richardson, A. P. 1918. Padding the cost. Journal of Accountancy (July): 40-42.

Richardson, A. P. 1918. Preparation of tax returns. Journal of Accountancy (June): 447-451.

Richardson, A. P. 1918. Reconstruction. Journal of Accountancy (December): 450-452.

Richardson, A. P. 1918. Standardization of accounting procedure. Journal of Accountancy (October): 292-295.

Richardson, A. P. 1918. State ownership. Journal of Accountancy (December): 453-454.

Richardson, A. P. 1918. Tax returns on basis of consolidated accounts. Journal of Accountancy (March): 196-199.

Richardson, A. P. 1918. The accountant's great responsibility. Journal of Accountancy (January): 47-49.

Richardson, A. P. 1918. The government's compensation for accountants. Journal of Accountancy (May): 366-368.

Richardson, A. P. 1918. Third liberty loan. Journal of Accountancy (April): 268.

Richardson, A. P. 1918. Trials based on question of principle. Journal of Accountancy (November): 378-380.

Richardson, A. P. 1918. Utter commercialism. Journal of Accountancy (April): 268-269.

Richardson, A. P. 1918. Wages. Journal of Accountancy (December): 452-453.

Richardson, A. P. 1919. Accountancy and law compared. Journal of Accountancy (May): 364-366.

Richardson, A. P. 1919. Alabama C.P.A. Law. Journal of Accountancy (October): 317-319.

Richardson, A. P. 1919. Approaching standardization. Journal of Accountancy (August): 126-129.

Richardson, A. P. 1919. Branch office ethics. Journal of Accountancy (September): 212-216.

Richardson, A. P. 1919. Fair examination. Journal of Accountancy (October): 286-289.

Richardson, A. P. 1919. Filing income tax returns. Journal of Accountancy (March): 173-175.

Richardson, A. P. 1919. Genuine service. Journal of Accountancy (April): 270-271.

Richardson, A. P. 1919. Holding the accountant responsible. Journal of Accountancy (July): 39-42.

Richardson, A. P. 1919. Filing tax returns. Journal of Accountancy (November): 372-373.

Richardson, A. P. 1919. For those who fought. Journal of Accountancy (February): 136-137.

Richardson, A. P. 1919. Income tax experts. Journal of Accountancy (February): 134-136.

Richardson, A. P. 1919. Income tax inequities. Journal of Accountancy (November): 369-372.

Richardson, A. P. 1919. Let the buyer beware. Journal of Accountancy (May): 366.

Richardson, A. P. 1919. National budget. Journal of Accountancy (July): 42-43.

Richardson, A. P. 1919. Professional ethics, Tax return makers, Efficiency, Value of audited statements, Auditor's certificates. Journal of Accountancy (December): 451-457.

Richardson, A. P. 1919. Release urgently needed. Journal of Accountancy (April): 268-270.

Richardson, A. P. 1919. Safeguarding investment. Journal of Accountancy (January): 61-65.

Richardson, A. P. 1919. Sir James Martin. Journal of Accountancy (August): 129-130.

Richardson, A. P. 1919. The profession honored. Journal of Accountancy (June): 440.

Richardson, A. P. 1919. The Revenue Act, 1918. Journal of Accountancy (March): 171-173.

Richardson, A. P. 1919. Vocational education. Journal of Accountancy (May): 367.

Richardson, A. P. 1919. What the profession offers. Journal of Accountancy (June): 437-440.

Richardson, A. P. 1920. "A profession - Not a business". Journal of Accountancy (October): 271-273.

Richardson, A. P. 1920. A word to those who would be accountants. Journal of Accountancy (January): 53-56.

Richardson, A. P. 1920. Advertising. Journal of Accountancy (February): 127-130.

Richardson, A. P. 1920. Breaking in, Misuse of accountants' certificates. Journal of Accountancy (August): 135-139.

Richardson, A. P. 1920. Cobbler and last. Journal of Accountancy (November): 361-364.

Richardson, A. P. 1920. Concerning advertising, Income-tax department. Journal of Accountancy (May): 362-363.

Richardson, A. P. 1920. Hanging out the shingle. Journal of Accountancy (June): 456-459.

Richardson, A. P. 1920. Investments in foreign securities, Labor and capital, Differences of opinion,.  Journal of Accountancy (March): 210-214.

Richardson, A. P. 1920. Misuse of accountants' reports, Federal registration of accountants. Journal of Accountancy (April): 299-302.

Richardson, A. P. 1920. Seymour Walton (1846-1920). Journal of Accountancy (July): 58-59.

Richardson, A. P. 1920. The indispensable accountant, Clarity of diction. Journal of Accountancy (September): 186-189.

Richardson, A. P. 1920. What is a certified public accountant? Journal of Accountancy (July): 54-57.

Richardson, A. P. 1921. A word of warning. Journal of Accountancy (October): 279-282.

Richardson, A. P. 1921. As we advance. Journal of Accountancy (September): 203-204.

Richardson, A. P. 1921. Classification of profits on investments. Journal of Accountancy (January): 48-49.

Richardson, A. P. 1921. Classification of profits on investments. Journal of Accountancy (February): 124-129.

Richardson, A. P. 1921. Concerning ourselves. Journal of Accountancy (April): 286-289.

Richardson, A. P. 1921. Concerning tax experts. Journal of Accountancy (November): 352-353.

Richardson, A. P. 1921. Displacing the auditor. Journal of Accountancy (August): 128-130.

Richardson, A. P. 1921. District C. P. A. Bill. Journal of Accountancy (November): 354.

Richardson, A. P. 1921. District C. P. A. Bill. Journal of Accountancy (December): 452.

Richardson, A. P. 1921. Governmental waste. Journal of Accountancy (January): 50-51.

Richardson, A. P. 1921. Interpretation of laws affecting professional practice. Journal of Accountancy (December): 450-452.

Richardson, A. P. 1921. Perils of foreign competition. Journal of Accountancy (December): 453.

Richardson, A. P. 1921. Pieces-of-eight - pieces-of-eight. Journal of Accountancy (May): 364-365. ("The man who said that there was a fool born every minute must have been a conservative.... Ponzi is being out-Ponzied. An that is the reason why we say that there are not minutes enough to allot one to each fool.").

Richardson, A. P. 1921. Proper publicity. Journal of Accountancy (November): 353-354.

Richardson, A. P. 1921. Saving by sound accounting. Journal of Accountancy (January): 51-52.

Richardson, A. P. 1921. Schools and schools. Journal of Accountancy (March): 187-190. ( "The results of the November, 1920, examinations of the American Institute of Accountants afford an impressive commentary on the present tendency of accountancy education. Out of a total of 820 candidates for the certified public accountant certificates of states co-operating with the institute only 110 passed." (p. 187). "The greatest single reason for the large percentage of failures is, we believe, the alleged accounting schools which are springing up with a mushroom growth. These offer correspondence courses and put forward every inducement except solid instruction to attract potential students." p. 188).

Richardson, A. P. 1921. Schools of accountancy. Journal of Accountancy (June): 429-430.

Richardson, A. P. 1921. Semi-annual examinations. Journal of Accountancy (December): 452.

Richardson, A. P. 1921. The high cost of strikes. Journal of Accountancy (December): 473-474.

Richardson, A. P. 1921. The national budget. Journal of Accountancy (August): 130-131.

Richardson, A. P. 1921. "The Stable Money League", and Competitive bidding. Journal of Accountancy (June): 430-432.

Richardson, A. P. 1921. Value versus cost in taxation. Journal of Accountancy (July): 46-52.

Richardson, A. P. 1921. Where the dollar goes. Journal of Accountancy (April): 286. (Of a dollar of taxation the government uses 68 cents to pay for past wars, 20 cents to pay for present defense, and 12 cents to pay for all other government activities).

Richardson, A. P. 1921. Where the dollar goes. Journal of Accountancy (June): 428-49.

Richardson, A. P. 1922. Accountant and banker. Journal of Accountancy (May): 354-356.

Richardson, A. P. 1922. Admission requirements of the American Institute. Journal of Accountancy (July): 37-40.

Richardson, A. P. 1922. American accountancy abroad. Journal of Accountancy (January): 34-36.

Richardson, A. P. 1922. Beta Alpha Psi. Journal of Accountancy (September): 205.

Richardson, A. P. 1922. Board of accountancy for the District of Columbia. Journal of Accountancy (April): 283-284.

Richardson, A. P. 1922. Causes of examination failure. Journal of Accountancy (February): 113-116.

Richardson, A. P. 1922. Chapters. Journal of Accountancy (October): 282-283.

Richardson, A. P. 1922. Commenting upon the Revenue Act of 1921. Journal of Accountancy (February): 107-113.

Richardson, A. P. 1922. District C. P. A. Bill. Journal of Accountancy (March): 197-198.

Richardson, A. P. 1922. Education or advertising. Journal of Accountancy (December): 451-454.

Richardson, A. P. 1922. Ethics by regulation. Journal of Accountancy (June): 438-441.

Richardson, A. P. 1922. Federal incorporation of the Institute. Journal of Accountancy (April): 286-288.

Richardson, A. P. 1922. Federal tax problems. Journal of Accountancy (November): 354-356.

Richardson, A. P. 1922. Finance, sound and unsound. Journal of Accountancy (May): 356-358.

Richardson, A. P. 1922. For federal incorporation. Journal of Accountancy (January): 37-39.

Richardson, A. P. 1922. Mail-order prices. Journal of Accountancy (September): 204.

Richardson, A. P. 1922. Protecting the certified public accountant. Journal of Accountancy (August): 114-116.

Richardson, A. P. 1922. Regional meetings of the American Institute. Journal of Accountancy (April): 284-286.

Richardson, A. P. 1922. Regulation of security issues. Journal of Accountancy (November): 351-354.

Richardson, A. P. 1922. Restriction of advertising. Journal of Accountancy (October): 280-282.

Richardson, A. P. 1922. The Institute and the Certified Public Accountant. Journal of Accountancy (January): 32-34.

Richardson, A. P. 1922. The right to practise accountancy. Journal of Accountancy (March): 199-202.

Richardson, A. P. 1922. The source of profits. Journal of Accountancy (March): 196-197.

Richardson, A. P. 1922. What is accountancy? Journal of Accountancy (September): 203.

Richardson, A. P. 1923. Accountancy: Common sense, An Eighteenth Century audit, To enter the profession, A subsidiary class, Searching the record, The sphere of action, Arbitration, a new field, The passing of the mark. Journal of Accountancy (October): 281-288.

Richardson, A. P. 1923. Accountants as receivers and trustees, Lawyers not chosen, Business principles in government, Effects now appear, Valuation of railroads, Examination results, A point of ethics, Professional ethics, At Poland Springs, Finding the source, What the Index is, Library bulletins of the Institute. Journal of Accountancy (August): 112-122.

Richardson, A. P. 1923. Contingent fees, In accountancy, In tax practice, The treasury takes action, Not purely academic, Approved by institute, The principle involved, Biennial silly season, Examination answers, Excess profits again, Right to examine working papers. Journal of Accountancy (May): 356-365.

Richardson, A. P. 1923. C. P. A. law of Minnesota upheld, Opportunities for the young accountant, Preliminary education. Journal of Accountancy (January): 33-37.

Richardson, A. P. 1923. Ethics in tax practice, From the abstract to the concrete, To protect the taxpayer Accountants and bankers, Specific recommendations, The rules exemplified, Legal liability of accountants. Journal of Accountancy (November): 343-350.

Richardson, A. P. 1923. Growth of professional ideals, Knowingly soliciting. Journal of Accountancy (February): 125-127.

Richardson, A. P. 1923. Illinois Society and Schools of Accountancy, To encourage the young accountant, Breaking in, Injunction against National Association of Certified Public Accountants, Upon searching the record, The spread of ethics, Interstate reciprocity, Tennessee slips. Journal of Accountancy (July) 27-35.

Richardson, A. P. 1923. Preliminary education, Comparative requirements, Constitutionality of C. P. A. legislation, Danger in incompetence, Registration in District of Columbia, Reduction of salaries, Institute chapters, Retroactive regulation, Responsibility of directors, Directors should direct, More opportunities. Journal of Accountancy (April): 276-285.

Richardson, A. P. 1923. President Harding, Accountants as receivers, C. P. A. practice, Ethics and success, Ethics progressive, Prize competition, The unworthiness of accountants, Sir Arthur Lowes Dickinson, Other shortcomings. Journal of Accountancy (September): 196-203.

Richardson, A. P. 1923. Prize competition, Vision, Accountancy law for District of Columbia, The sphere of the accountant, C. P. A. practice, Forcing the taxpayer into court, Opportunities for the young accountant, Muddled by "accountants". Journal of Accountancy (March): 204-211.

Richardson, A. P. 1923. Railroad valuation, Good business, British financial policies, Distributing the blame, C. P. A. practice in New York, Accountants and mechanical appliances, Prize competition. Journal of Accountancy (June): 438-445.

Richardson, A. P. 1923. Tax reform, An opportunity for accountants, The unholy alliance of trade and profession, A song of degrees, Women in accountancy, What militates against them, Wall Street's fundamental purpose, Difference between sale and resale. Journal of Accountancy (December): 440-447.

Richardson, A. P. and C. H. Scovell. 1912. An excellent idea. Journal of Accountancy (September): 222-225.

Richardson, A. P. and D. F. Murphy. 1922. Use of designation "C.P.A." Journal of Accountancy (August): 116-117.

Richardson, A. P. and W. P. Barrows. 1916. Accountants and receivership. Journal of Accountancy (May): 366-368.

Richardson, A. P., A. F. Wagner and K. Nelson. 1920. Confusion in high places. Journal of Accountancy (May): 359-362.

Rindler, M. 1920. Inadmissible assets. Journal of Accountancy (December): 433-438.

Roberts, C. C. 1922. Planning an audit of an industrial company. Journal of Accountancy (April): 241-252.

Roberts, G. E. 1907. The public accountant and the banker. Journal of Accountancy (December): 114-118.

Roberts, G. E. 1920. Foreign exchange. Journal of Accountancy (May): 321-334.

Roberts, J. T. 1907. Bonds as investment securities. Journal of Accountancy (November): 71-72.

Roberts, J. W. 1920. Taxable income and profit and loss. Journal of Accountancy (May): 351-358.

Roberts, J. W. 1920. Technique of consolidated returns. Journal of Accountancy (January): 43-52.

Roberts, W. H. 1906. The credit man and the public accountant. Journal of Accountancy (April): 465-474.

Robinson, J. 1918. Further discussion of discount on capital stock. Journal of Accountancy (September): 239-240.

Robinson, J. 1918. Gratuities. Journal of Accountancy (November): 355-356.

Robinson, J. 1918. Theory and practice: Consolidated balance sheets, unrealized profits, cemetery and land accounts, contractors' accounts, club initiation fees. Journal of Accountancy (December): 473-480.

Robinson, J. 1918. Unpaid capital stock. Journal of Accountancy (April): 263-265.

Robertson, J. B. 1914. Principal and income. Journal of Accountancy (September): 235-238.

Robinson, F. B. 1906. Our Philippine problem. Journal of Accountancy (March): 421-422.

Robinson, J. W. 1907. About bond values. Journal of Accountancy (November): 9-12.

Robinson, M. H. 1907. Accountancy education. Journal of Accountancy (December): 126-128.

Rock, E. J. 1921. Redemption and replacement of bonded indebtedness. Journal of Accountancy (July): 36-40.

Rollins, M. 1907. Principles upon which tables of bond values are based. Journal of Accountancy (November): 4-9.

Ronald, W. S. 1907. The accountants of western Canada. Journal of Accountancy (December): 182-183.

Root, M. J. 1921. Receivership accounting. Journal of Accountancy (April): 275-285.

Rorer, W. W. 1905. Solution to question one-ninth Pennsylvania State C. P. A. Examination, May 22, 1905. Journal of Accountancy (December): 176-180.

Rorer, W. W. 1906. Problem in practical accounting/solution. Journal of Accountancy (January): 256-273.

Rose, B. 1923. Responsibility of auditors. Journal of Accountancy (May): 335-342.

Rosewater, V. 1907. Over-capitalization injures the public. Journal of Accountancy (September): 330-332.

Ross, A. A. Jr. 1906. Bank examinations. Journal of Accountancy (January): 215-222.

Ross, A. A. Jr. 1907. The public accountant. Journal of Accountancy (December): 180-182.

Ross, F. A. 1920. Growth and effect of branch offices. Journal of Accountancy (October): 252-261.

Ross, P. H. W. 1920. The riddle of the world. Journal of Accountancy (January): 19-29.

Ross, T. E. 1916. Contractors accounts. Journal of Accountancy (March): 161-166.

Ross, T. E. 1917. Annuity funds of religious and charitable organizations. Journal of Accountancy (April): 254-258.

Rowe, C. V. 1910. Reserves and sinking funds. Journal of Accountancy (August): 267-274.

Rowe, C. V. 1913. Charlatanism in the profession of accounting. Journal of Accountancy (October): 301-305.

Ruckstell, J. R. 1916. A limited audit. Journal of Accountancy (September): 190-195.

Ruckstell, J. R. 1918. An important but under-estimated asset. Journal of Accountancy (November): 343-248. (Personality as a factor in professional and business success).

Ruden, L. H. 1922. Steamship-ticket and money-forwarding agents' accounts. Journal of Accountancy (May): 339-347.

Rusk, S. G. 1920. Income-tax department. Journal of Accountancy (June): 460-462; (July): 60-68; (August): 140-144; (September): 198-213; (December): 442-443.

Rusk, S. G. 1919. Relation of invested capital to excess profits tax. Journal of Accountancy (October): 273-285.

Rusk, S. G. 1921. Income-tax department. Journal of Accountancy (January): 56-63; (February): 132-144; (March): 191-213; (April): 290-301; (May): 369-379; (June): 434-450; (August): 132-137; (October): 285-299; (November): 355-371; (December): 454-462.

Rusk, S. G. 1921. Supreme Court of the United States. Journal of Accountancy (July): 53-58.

Rusk, S. G. 1922. Income-tax department. Journal of Accountancy (January): 40-50; (February): 117-125; (March): 203-214; (April): 289-295; (May): 359-367; (June): 442-450; (July): 41-45; (August): 120-131; (September): 206-216; (October); 284-296; (November): 361-373; (December): 455-456.

Rusk, S. G. 1923. Income-tax department. Journal of Accountancy (January): 38-48; (February): 128-129; (March): 212-219; (April): 286-294; (May): 366-375; (June): 446-449; (July): 36-46; (August): 123-127; (September): 204-212; (October): 289-296; (December): 448-459.

Rusk, S. G. 1923. The Bureau of Internal Revenue, Its history and organization. Journal of Accountancy (November): 392.

Rusk, S. G. 1923. Minimizing Taxes. Journal of Accountancy (May): 394-395.

Rusk, S. G. 1923. The Wisconsin Income Tax Law, Interpretation, Rulings and Court Decisions. Journal of Accountancy (December): 475.

Rusk, S. G. and A. M. Palmer. 1920. Income-tax department. Journal of Accountancy (November): 365-380.

Rusk, S. G. and A. W. Mellon. 1923. Income-tax department. Journal of Accountancy (November): 355-370.

Rusk, S. G. and W. L. Frierson. 1920. Income-tax department. Journal of Accountancy (October): 287-307.

Rusk, S. G. and W. L. Frierson. 1920. Income-tax department: Treasury rulings. Journal of Accountancy (December): 443-455.

Ryan, T. P. 1907. The accountant in world affairs. Journal of Accountancy (December): 107-113.

Sack, I. 1917. New York's new uniform system of accounts for third class cities. Journal of Accountancy (April): 264-282.

Sakolski, A. M. 1916. Railroad operating expenses and property values. Journal of Accountancy (August): 101-111.

Saliers, E. A. 1912. Caring for depreciation. Journal of Accountancy (April): 241-250.

Saliers, E. A. 1912. The compulsory depreciation charge. Journal of Accountancy (December): 431-436.

Saliers, E. A. 1913. Depreciation reserves vs. depreciation funds. Journal of Accountancy (November): 358-365.

Saliers, E. A. 1917. Accounting and investments. Journal of Accountancy (March): 161-166.

Saliers, E. A. 1917. Price-making and competition. Journal of Accountancy (September): 201-206.

Saliers, E. A. 1920. Accounting measures to meet business depression. Journal of Accountancy (January): 1-9.

Saliers, E. A. 1922. Should obsolescence be capitalized? Journal of Accountancy (January): 12-21.

Saliers, E. A. 1922. Treatment of obsolescence. Journal of Accountancy (June): 474.

Salvesen, E. C. 1914. Advertising an asset on the balance sheet. Journal of Accountancy (March): 203-206.

Santori, P. S., and A. D. Anderson. 1987. Manufacturing performance in the 1990's: Measuring for excellence. Journal of Accountancy (November): 143-148.

Saxe, M. 1918. Net earnings rule in special franchise taxation. Journal of Accountancy (January): 17-26.

Schackmann, J. H. 1918. Cash discounts. Journal of Accountancy (January): 43-46.

Schlatter, C. F. 1923. Payment of dividends before restoring impaired capital. Journal of Accountancy (March): 172-185.

Schlessinger, M. 1919. Retail clothing store accounting. Journal of Accountancy (July): 25-32.

Schmidt, A. J. B. 1915. "Capital and income" - "Capital and revenue". Journal of Accountancy (October): 283-290. (Different viewpoints on the terminology).

Schnackenberg, J. H. 1913. New York C.P.A. examinations of January, 1913. Journal of Accountancy (August): 132-144.

Schnepfe, C. H. 1909. A problem in department store accounting. Journal of Accountancy (April): 473-476.

Scovill, H. T. 1922. Accounting as a profession. Its scope in secondary schools. Journal of Accountancy (April): 259-268.

Scott, G. G. 1912. Cotton mill accounting. Journal of Accountancy (April): 251-260.

Scott, G. G. 1912. Invoice discounts. Journal of Accountancy (December): 437-445.

Scott, G. G. 1913. Apportionment of profits of building and loan associations. Journal of Accountancy (November): 350-357.

Scott, G. G. 1917. Treasury stock and its relation to other balance sheet factors. Journal of Accountancy (April): 259-263.

Scovell, C. H. 1914. Cost accounting practice, with special reference to machine hour rates. Journal of Accountancy (January): 13-27.

Scovell, C. H., E. V. R. Thayer, T. P. Beal, F. B. Sears and D. D. Muir. 1912. The importance of sound accounting in credit relations. Journal of Accountancy (November): 365-379.

Sears, F. B. 1913. The mission of the public accountant. Journal of Accountancy (October): 291-300.

Seatree, W. E. 1914. Relation of the auditor to valuation of inventories. Journal of Accountancy (September): 196-205.

Seatree, W. E. 1914. Relation of the auditor to valuation of inventories (second article). Journal of Accountancy (November): 333-341.

Secrist, H. 1914. Problems in municipal indebtedness. Journal of Accountancy (April): 271-289.

Seidman, F. E. 1917. Depreciation accounting for public utility companies. Journal of Accountancy (November): 355-364.

Seidman, F. E. 1918. Overhead distribution for cost-plus contracts. Journal of Accountancy (March): 161-175.

Seligman, I. N. 1906. Underwriting the sale of corporate securities. Journal of Accountancy (September): 321-330.

Sells, E. W. 1907. Accountancy education should be held to a uniform standard. Journal of Accountancy (January): 189-191.

Sells, E. W. 1907. The accountant of 1917. Journal of Accountancy (February): 297-299.

Sells, E. W. 1908. Corporate management compared with government control. Journal of Accountancy (January): 236-242.

Sells, E. W. 1915. A plan for international peace. Journal of Accountancy (February): 85-96.

Sells, E. W. 1915. The accounting profession: Its demands and its future. Journal of Accountancy (November): 325-333.

Sells, E. W. 1916. Advertising as a business asset. Journal of Accountancy (June): 424-430. (Sells argues that some advertising can be treated as an asset and some advertising should be treated as expense).

Sells, E. W. 1922. Causes of examination failure. Journal of Accountancy (March): 232-233.

Seward, H. F. 1915. Special applications of the piece work system. Journal of Accountancy (August): 122-128.

Shannon, T. J. 1920. Accounts of a paper box factory. Journal of Accountancy (March): 198-205.

Shenton, W. A. 1919. Candy manufacturers' accounts. Journal of Accountancy (September): 197-203.

Shipway, G. W. 1914. Treatment of sinking funds. Journal of Accountancy (June): 478-479.

Shmerler, M. 1920. Accounting for an export house. Journal of Accountancy (August): 106-117.

Shorrock, E. G. 1905. The accountant and appraisals. Journal of Accountancy (December): 146-147.

Shorrock, E. G. and V. C. Kibler. 1923. "Opportunities for the young accountant". Journal of Accountancy (April): 311-312.

Simpson, K. 1916. Prospectives of the new industries. Journal of Accountancy (October): 265-269.

Skinner, P. H. 1914. Computation of interest rates. Journal of Accountancy (August): 120-123.

Smart, A. R. 1906. The accountant as adviser to the manufacturer. Journal of Accountancy (February): 277-282.

Smith, A. 1912. The abuse of the audit in selling securities. Journal of Accountancy (October): 243-253.

Smith, H. G. and L. D. Upson. 1918. Do exchange sales pay? Journal of Accountancy (June): 413-425.

Smith, H. M. 1923. Stock-exchange questionnaire and related financial statements. Journal of Accountancy (February): 95-114.

Smith, R. 1909. State supervision over accounting methods part IV: VI. Supervision over the accounting of public service corporations. Journal of Accountancy (October): 419-426.

Smith, R. 1909. State supervision over accounting methods part IV: VII. Some present needs in supervision. Journal of Accountancy (October): 427-431.

Smith, R. 1910. State administrative supervision over local accounting (concluded). Journal of Accountancy (February): 263-276.

Snyder, C. 1907. The real evil is to the railroad itself. Journal of Accountancy (September): 332-336.

Snyder, F. D. 1915. Federal Reserve banks and reserve agent. Journal of Accountancy (July): 28-33.

Speakman, F. M. 1914. Accounts for fraternal beneficiary societies. Journal of Accountancy (March): 177-186.

Spies, O. A. 1915. Annuities and bond discount. Journal of Accountancy (September): 203-215.

Spies, O. A. 1917. Present worth of future coupon payments. Journal of Accountancy (March): 171-176.

Sprague, C. E. 1906. Premiums and discounts. Journal of Accountancy (August): 294-296.

Sprague, C. E. 1907. A fallacy in bond values. Journal of Accountancy (November): 1-4.

Sprague, C. E. 1907. The philosophy of accounts: Chapter I. Nature of the account. Journal of Accountancy (January): 181-184.

Sprague, C. E. 1907. The philosophy of accounts: Chapter II. Form of the account. Journal of Accountancy (January): 185-188.

Sprague, C. E. 1907. The philosophy of accounts: Chapter III. Construction of the account. Journal of Accountancy (February): 261-269.

Sprague, C. E. 1907. The philosophy of accounts: Chapter IV. The transaction. Journal of Accountancy (February): 269-275.

Sprague, C. E. 1907. The philosophy of accounts: Chapter V. The balance sheet. Journal of Accountancy (March): 364-375.

Sprague, C. E. 1907. The philosophy of accounts: Chapter VI. Phases of the assets. Journal of Accountancy (April): 449-452.

Sprague, C. E. 1907. The philosophy of accounts: Chapter VII. Phases of the liabilities. Journal of Accountancy (April): 452-454.

Sprague, C. E. 1907. The philosophy of accounts: Chapter VIII. Proprietorship. Journal of Accountancy (April):  454-459.

Sprague, C. E. 1907. The philosophy of accounts: Chapter IX. Offsets and adjuncts. Journal of Accountancy (April): 459-461.

Sprague, C. E. 1907. The philosophy of accounts. Chapter X. Insolvency. Chapter XI. The Period. Chapter XII. Economic Accounts. Journal of Accountancy (May): 33-45.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XIII. The economic summary. Journal of Accountancy (June): 122-130.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XIV. The trial balance. Journal of Accountancy (July): 198-201.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XV. The journal. Journal of Accountancy (July): 202-210.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XVI. Posting mediums. Journal of Accountancy (August): 287-294.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XVII. Posting from tickets. Journal of Accountancy (August): 294-297.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XVIII. The ledger. Journal of Accountancy (September): 363-368.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XIX. Precautions against error. Journal of Accountancy (October): 432-443.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XX. The detection of errors. Journal of Accountancy (October): 443-450.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XXI. Fiduciary accounts. Journal of Accountancy (November): 23-28.

Sprague, C. E. 1907. The philosophy of accounts: Monograph A. The cash account. Journal of Accountancy (November): 29-40.

Sprague, C. E. 1908. Stock value of a bond. Journal of Accountancy (July): 174-176.

Sprague, C. E. 1908. The philosophy of accounts: Monograph B. The merchandise account. Journal of Accountancy (January): 205-210.

Stander, L. E. 1916. Accounting system of New York department of water supply. Journal of Accountancy (August): 81-89.

Staub, E. E. 1912. Municipal cost accounts. Journal of Accountancy (February): 99-108.

Staub, E. E. 1915. The designing of accounting systems. Journal of Accountancy (December): 430-437.

Staub, E. E. 1921. Profits and financing of manufacturing corporations. Journal of Accountancy (August): 91-100.

Staub, W. A. 1909. Deferred charges to operating. Journal of Accountancy (October): 401-418.

Staub, W. A. 1914. The interrelation of financial and operating data. Journal of Accountancy (January): 1-12.

Staub, W. A. 1920. How to write a report. Journal of Accountancy (September): 169-173.

Staub, W. A. 1921. Fallacies of the sales tax. Journal of Accountancy (August): 81-90.

Steele, F. R. C. 1913. The development of systems of control. Journal of Accountancy (October): 280-290.

Steele, F. R. C. 1919. Federal taxation of corporations. Journal of Accountancy (December): 420-434.

Steele, F. R. C. 1921. Limitations of system. Journal of Accountancy (January): 21-29.

Sterrett, J. E. 1905. Education and training of a certified public accountant. Journal of Accountancy (November): 1-15.

Sterrett, J. E. 1907. Professional ethics. Journal of Accountancy (October): 407-431.

Sterrett, J. E. 1907. Re-organize the C.P.A. Examinations. Journal of Accountancy (January): 204-208.

Sterrett, J. E. 1909. An open letter on the corporation tax bill. Journal of Accountancy (October): 456-458.

Sterrett, J. E. 1910. Legislation for the control of corporations. Journal of Accountancy (February): 241-247.

Sterrett, J. E. 1913. Interest not a part of the cost of production. Journal of Accountancy (April): 241-244.

Sterrett, J. E. 1923. Charles Waldo Haskins, A Biography. Journal of Accountancy (May): 394.

Stevens, F. A. 1906. A statement of affairs. Journal of Accountancy (November): 52-53.

Stewart, W. D. 1913. Pennsylvania C.P.A. examinations of November, 1912. Journal of Accountancy (May): 370-376.

Stockwell, H. G. 1906. Problem in practical accounting/solution. Journal of Accountancy (April): 543-545.

Stockwell, H. G. 1907. Street railway bonds as investments: A comparison with steam railroad bonds. Journal of Accountancy (June): 98-111.

Stockwell H. G. 1912. The broader field for certified public accountants. Journal of Accountancy (January): 21-24.

Stockwell, H. G. 1918. Accountants and the food administration. Journal of Accountancy (October): 250-252.

Stone, K. C. 1915. Closing out the books. Journal of Accountancy (October): 322.

Suffern, E. L. 1906. Relative advantages of trust companies and accountants as trustees and executors. Journal of Accountancy (August): 241-247.

Suffern, E. L. 1909. The corporation tax bill. Journal of Accountancy (October): 397-400.

Suffern, E. L. 1912. The contribution of the accountant in support of the commission on industrial relations. Journal of Accountancy (June): 401-404.

Suffern, E. L. 1912. The president's address. Journal of Accountancy (October): 254-258.

Suffern, E. L. 1913. Treatment of interest on manufacturing investment: Interest as an element of production costs. Journal of Accountancy (May): 329-335.

Suffern, E. L. 1914. Responsibility of the accountant. Journal of Accountancy (March): 197-202.

Suffern, E. S. 1911. The man in the ranks. How he benefits through scientific management. Journal of Accountancy (December): 565-572.

Suffern, E. L. 1915. Credit, its principles and practice. Journal of Accountancy (July): 73-74.

Suffern, E. L. 1915. Railroad accounting. Journal of Accountancy (May): 401-403.

Suffern, E. L. 1922. Municipal accounting in New Jersey. Journal of Accountancy (May): 321-330.

Suffern, E. L. 1922. Twenty-five years of accountancy. Journal of Accountancy (September): 174-181.

Sunley, W. T. 1923. Intercompany profits. Journal of Accountancy (October): 310-313.

Sunley, W. T. 1923. Minority interests in inter-company profits. Journal of Accountancy (May): 350-355.

Sunley, W. T. Jr. 1915. Treasury stock. Journal of Accountancy (December): 424-429.

Suter, J. P. 1919. Some reflections on cost accounting. Journal of Accountancy (August): 95-103.

Suter, J. P. 1920. The pricing of inventories. Journal of Accountancy (April): 276-282.

Swainson, G. 1906. Some points in municipal accountancy. Journal of Accountancy (June): 132-137.

Sweet, H. N. 1919. Federal taxes in relation to business. Journal of Accountancy (August): 121-125.

Sweet, H. N. 1921. Treatment of commitments of purchasers, etc., on certified balance-sheets. Journal of Accountancy (March): 167-172.

Taggart, H. E. 1958. Cost justification: Rules of the game. Journal of Accountancy (December): 52-60. (Robinson-Patman Act and price discrimination).

Tanner, J. B. 1914. Governmental profit and loss. Journal of Accountancy (April): 264-270.

Tapp, T. J. 1923. Accounting for rice milling. Journal of Accountancy (January): 26-31.

Taylor, W. G. L. 1907. Over-capitalization should be against the rules of the financial game. Journal of Accountancy (September): 336-341.

Taylor, W. S. 1920. Accounting in the peanut industry. Journal of Accountancy (February): 113-117.

Teele, A. W. 1908. Railroad accounting in relation to the 20th section of the act to regulate commerce. Journal of Accountancy (December): 89-95.

Teele, A. W. 1922. Importance of accounting in gas rate cases. Journal of Accountancy (December): 417-426.

Teevan, J. C. 1921. American Institute examinations. Journal of Accountancy (April): 302-313.

Teichmann, M. 1906. Depreciation. Journal of Accountancy (December): 101-105.

Teichmann, M. 1907. Sound reasons for lower prices of street railway securities. Journal of Accountancy (June): 89-90.

Teichmann, M. 1907. The use of charts in accountancy. Journal of Accountancy (November): 41-43.

Teichmann, M. 1912. A sketch of accountancy. Journal of Accountancy (June): 420-430.

Temple, H. M. 1907. The American Association of Public Accountants. Journal of Accountancy (December): 178-179.

Temple, H. M. 1912. Where the west begins. Journal of Accountancy (October): 326.

"Where the West Begins"

"Out where the handclasp's a little stronger,
Out where a smile dwells a little longer,
That's where the West begins.

Out where the sun's a little brighter,
Where the snow that falls is a trifle whiter,
Where the bonds of home are a wee bit tighter,
That's where the West begins.

Out where skies are a trifle bluer,
Out where friendship's a little truer,
That's where the West begins.

Out where a fresher breeze is blowing,
Where there is laughter in every streamlet flowing,
Where there's more of reaping and less of sowing,
That's where the West begins.

Out where the world is in the making,
Where fewer hearts with despair are aching,
That's where the West begins.

Where there is more of singing and less of sighing,
Where there is more of giving and less of buying,
And a man makes friends without half trying -
That's where the West begins."

Author unknown. Submitted by Temple, H. M. 1912. JOA (September): 326.

Temple, H. M. 1915. Contractual relations between clients and accountants. Journal of Accountancy (October): 291-296.

Thayer, O. B. 1914. Taxes as deferred debits. Journal of Accountancy (August): 114-117.

Thayer, O. B. 1923. Receipt of certificates of capital stock as taxable income. Journal of Accountancy (June): 430-437.

Thomas, E. S. 1917. Determination of income rate on unusual serial bonds. Journal of Accountancy (August): 105-111.

Thomas, H. I. 1914. Accounting and auditing as related to credits. Journal of Accountancy (February): 115-120.

Thomas, H. I. 1914. Real estate accounting; and may premiums from sales of capital stock be used for dividends? Journal of Accountancy (November): 357-365.

Thomas, J. J. 1916. Depreciation and valuation. Journal of Accountancy (January): 24-33.

Thomas, W. and J. T. Parish. 1999. Co-sourcing: What's in it for me? Journal of Accountancy (May): 85-88.

Thompson, H. C. 1913. Account analysis in commercial banks. Journal of Accountancy (September): 210-229.

Thompson, W. A. 1906. Guaranteed stock. Journal of Accountancy (November): 53-54.

Thomson, E. H. 1915. Farm cost accounting. Essential farm records and their interpretation. Journal of Accountancy (December): 401-420.

Thornton, F. W. 1912. Another correspondent attacks New York examinations. Journal of Accountancy (November): 427-428.

Thornton, F. W. 1921. Some accounting anomalies of tax laws. Journal of Accountancy (June): 417-420.

Thornton, F. W. 1922. "Why should we have a new federal tax law?" A reply. Journal of Accountancy (December): 427-431.

Thornton, F. W. 1923. Chemistry and physics in accounting. Journal of Accountancy (April): 241-246.

Thornton, F. W. 1923. How great is the national fund from which taxes must be paid? Journal of Accountancy (October): 241-246.

Thulin, F. 1918. Deductibility of interest charges under federal tax laws. Journal of Accountancy (July): 23-32.

Thulin, F. 1918. Procedure in a bank audit. Journal of Accountancy (September): 191-211.

Thulin, F. 1918. Profit earned and profit collected. Journal of Accountancy (January): 34-42.

Thulin, F. 1919. Mathematics of credit extension. Journal of Accountancy (April): 259-267.

Thulin, F. A. 1921. Principles of interpretation of accounting data. Journal of Accountancy (December): 415-421.

Tinsley, A. L. 1917. Classification of income and profit and loss accounts. Journal of Accountancy (August): 94-99.

Tishlias, D. P., and P. Chalos. 1986. High-tech production's impact on cost accounting: A case study. Journal of Accountancy (November): 158-167.

Tolleth, W. R. 1917. Expert testimony by accountants. Journal of Accountancy (August): 88-93.

Touch, G. A. 1906. Receiverships. Journal of Accountancy (May): 39-50.

Travis, E. M. 1920. Federal Income-tax law and regulations versus New York State law and regulations. Journal of Accountancy (February): 81-90.

Tucker, R. H. 1915. The Minnesota express rate case: A statement and analysis. Journal of Accountancy (February): 107-117.

Tunstall, R. B. 1916. Financing municipal improvements. Journal of Accountancy (March): 176-183.

Turtle, G. R. 1921. Accounting for crude petroleum producers. Journal of Accountancy (April): 250-258.

Ulman, S. A. 1906. New York C.P.A. problem. Journal of Accountancy (April): 545-546.

Ulman, S. A. 1908. Uniform municipal accounting. Journal of Accountancy (August): 269-275.

Union, C. R. 1920. Uniform accounting in the textile industry. Journal of Accountancy (February): 104-112.

Van Oss, A. V. 1921. Computation of commissions and federal taxes where commissions are based upon profits after deducting taxes. Journal of Accountancy (January): 1-20.

VanCleve, C. M. 1913. The language of accounting. Journal of Accountancy (December): 424-431.

Vierling, F. 1912. Accounting between life tenants and remaindermen. Journal of Accountancy (January): 1-20.

Vierling, F. 1912. Accounting between life tenants and remaindermen. Journal of Accountancy (February): 81-98.

Vierling, F. 1912. Accounting between life tenants and remaindermen. Journal of Accountancy (March): 194-206.

Vierling, F. 1912. Accounting between life tenants and remaindermen. Journal of Accountancy (April): 279-286.

Vierling, F. 1923. Rule against perpetuities applied to trusts. Journal of Accountancy (September): 180-185.

Vierling, F. 1923. The Franklin Trust. Journal of Accountancy (July): 15-26.

Vincent, W. W. 1921. Reconstruction of railroad property. Journal of Accountancy (May): 343-348.

Vollum, C. N. 1906. A new conception of accountancy. Journal of Accountancy (April): 475-478.

Vollum, C. N. 1907. Shall we organize a National Association of Certified Public Accountants? Journal of Accountancy (December): 100-106.

Vollum, C. N. 1909. The C.P.A. examining boards. Journal of Accountancy (January): 200-204.

Vollum, C. N., J. S. M. Goodloe, H. T. Westermann, E. W. Sells, et al. 1908. Proceedings. The American Association of Public Accountants, twenty-first annual meeting. Journal of Accountancy (December): 140-184.

Wade, E. B. 1917. Accounting features of public utility valuations. Journal of Accountancy (September): 193-200.

Wagner, A. F. 1920. Greenhouse accounting. Journal of Accountancy (February): 98-103.

Wagner, A. F. 1922. Cost systems and operating statistics. Journal of Accountancy (September): 198-202.

Walker, R. G. 1923. The municipal balance-sheet. Journal of Accountancy (March): 186-201.

Wallis, R. N. 1907. Accounting of depreciation by electric railways. Journal of Accountancy (May): 10-15.

Walton, S. 1907. Higher education for public accountants. Journal of Accountancy (December): 128-132.

Walton, S. 1908. Sinking funds and reserve accounts. Journal of Accountancy (October): 394-399.

Walton, S. 1909. Earnings and income. Journal of Accountancy (April): 452-469.

Walton, S. 1909. Relation of the commercial lawyer to the certified public accountant. Journal of Accountancy (January): 205-213.

Walton, S. 1910. Accounting terminology. Journal of Accountancy (February): 275-278.

Walton, S. 1914. Comparative percentages on wrong basis. Journal of Accountancy (September): 225-230.

Walton, S. 1914. Cemetery accounts. Journal of Accountancy (August): 140-142.

Walton, S. 1914. Colorado examination. Journal of Accountancy (August): 134-135.

Walton, S. 1914. Mortgages. Journal of Accountancy (August): 142-144.

Walton, S. 1914. Partnership liquidation. Journal of Accountancy (September): 220-223.

Walton, S. 1914. Percentage of profits as salary to a partner. Journal of Accountancy (September): 225.

Walton, S. 1914. Sale of depreciated assets. Journal of Accountancy (October): 316-332.

Walton, S. 1914. Sinking fund. Journal of Accountancy (August): 144-149.

Walton, S. 1914. Sinking funds again. Journal of Accountancy (September): 231-232.

Walton, S. 1914. State Board of Accountancy of Colorado. Journal of Accountancy (August): 135-139.

Walton, S. 1914. Students' department: Advantages of double-entry, Rules for journalizing, Debit and credit, Relation of the proprietor to the business, Every double-entry a journal entry, Journal nature of cash book, Journalizing all entries, Double-entry books, Problem/solution. Journal of Accountancy (April): 309-321.

Walton, S. 1914. Students' department: Case/reply, Some common misconceptions, Imprest system, Partners' drawings, Interest on partners' capital, Problems/solutions. Journal of Accountancy (July): 64-79.

Walton, S. 1914. Students' department: C.P.A. examinations. Journal of Accountancy (June): 459-473.

Walton, S. 1914. Students' department: Compound interest, Treatment of errors in old books out of balance. Journal of Accountancy (November): 380-392.

Walton, S. 1914. Students' department: Deferred debits and credits, Differences in nature of deferred items, Treatment in the books, Inventories, Purchases, Principal and income/comments on the answer, Adjusting the monthly statements. Journal of Accountancy (May): 384-395.

Walton, S. 1914. Students' department: The origin of credit, The first account book; the day book, Single entry and ledger systems, The cashbook, Single entry in actual use, Determining profit or loss, Statement of condition; proprietor's account, Uncertainty of single entry; comparative balance sheets. Journal of Accountancy (March): 223-233.

Walton, S. 1914. Students' department: True education, Advantages of an accounting education, Accounting problems, Analysis and imagination, Problem/solution. Journal of Accountancy (January): 71-79.

Walton, S. 1914. Students' department: When confusion arises, Giving correct names, Matter of unrealized profits. Journal of Accountancy (February): 157-163.

Walton, S. and C. M. L. 1915. Bank accounts on the ledger. Journal of Accountancy (November): 394-396.

Walton, S. 1915. C. P. A. examinations. Journal of Accountancy (March): 230-242.

Walton, S. 1915. A question as to duty of a receiver. Journal of Accountancy (April): 317-319.

Walton, S. 1915. Discount on capital stock. Journal of Accountancy (November): 392-394.

Walton, S. 1915. Effective business letters. Journal of Accountancy (August): 157-159.

Walton, S. 1915. Red-tape versus common sense. Journal of Accountancy (June): 474-478.

Walton, S. 1915. Students department: Cash discount as a penalty. Journal of Accountancy (May): 387-390.

Walton, S. 1915. Students department: Cost of breakage and leakage. Journal of Accountancy (February): 149-152.

Walton, S. 1915. Students department: Partnership liquidation. Journal of Accountancy (February): 146-148.

Walton, S. 1915. Students department: Words often used incorrectly. Journal of Accountancy (November): 385-386. (Invoice, inventory, customers, imprest system, real estate, same, voucher, and state of affairs).

Walton, S. 1916. A national accounting standard. Journal of Accountancy (June): 464-466.

Walton, S. 1916. Accounting education. Journal of Accountancy (April): 292-294.

Walton, S. 1916. Bills of lading, problem-commissions and federal tax, and bond discount in consolidated balance sheet. Journal of Accountancy (August): 147-159.

Walton, S. 1916. Corporation accounting. Journal of Accountancy (January): 66-68.

Walton, S. 1916. Discount on long time notes. Journal of Accountancy (January): 68-69.

Walton, S. 1916. Farm loans, federal land banks. Journal of Accountancy (September): 222-228.

Walton, S. 1916. Interest and interest tables, sinking funds, valuing a leasehold, annuities, partial payments, bond tables, turnover, and necessity for national standard. Journal of Accountancy (October): 313-325.

Walton, S. 1916. Long and short sales, inter-branch accounts. Journal of Accountancy (June): 466-475.

Walton, S. 1916. Municipal ownership of public utilities. Journal of Accountancy (February): 146-149.

Walton, S. 1916. Partnership adjustments. Journal of Accountancy (February): 152-153.

Walton, S. 1916. Profit due to increase in weight of merchandise, partnership adjustments, loose leaf books, and receiver's accounts. Journal of Accountancy (January): 69-77.

Walton, S. 1916. Realization and liquidation statement. Journal of Accountancy (January): 79-80.

Walton, S. 1916. "Recruits wanted". Journal of Accountancy (May): 389-391.

Walton, S. 1916. Students' department. Journal of Accountancy (November): 394-406.

Walton, S. 1916. Trade acceptances, rediscounting by banks, bank acceptances, unrealized profits, dividends on treasury stock, interest as construction cost. Journal of Accountancy (July): 58-69.

Walton, S. 1916. Unissued capital stock. Journal of Accountancy (September): 233.

Walton, S. 1917. Cultivating the analytical faculty. Journal of Accountancy (August): 146-148.

Walton, S. 1917. Partnerships. Journal of Accountancy (August): 134-145.

Walton, S. 1917. Practical application of theoretical knowledge. Journal of Accountancy (October): 276-282.

Walton, S. 1917. Students' department. Journal of Accountancy (January): 64-76.

Walton, S. 1917. Students' department. Journal of Accountancy (May): 389-398.

Walton, S. 1917. Students' department. Journal of Accountancy (March): 190-209.

Walton, S. 1917. Students' department. Journal of Accountancy (November): 403-410.

Walton, S. 1917. Students' department. Journal of Accountancy (December): 464-481.

Walton, S. 1917. The institute examination. Journal of Accountancy (September): 227-237.

Walton, S. 1917. "Theory and practice". Journal of Accountancy (August): 148-151.

Walton, S. 1917. Unissued stock and treasury stock. Journal of Accountancy (June): 455-459.

Walton, S. 1918. Consolidated statements. Journal of Accountancy (March): 225-237.

Walton, S. 1918. Surplus adjustment, and legal fees during and after construction. Journal of Accountancy (December): 460-472.

Walton, S. 1918. Vouchers: Distribution of expenses. Journal of Accountancy (November): 395-396.

Walton, S. 1918. What is goodwill worth?, wrong posting of a correct entry. Journal of Accountancy (November): 384-390.

Walton, S. 1919. Accounting theory and practice: Part I. Journal of Accountancy (February): 141-154.

Walton, S. 1919. Accounting theory and practice: Part II. Journal of Accountancy (March): 227-237.

Walton, S. 1919. Accounting theory and practice, Actuarial questions (optional), Reserve for taxes. Journal of Accountancy (April): 305-317.

Walton, S. 1919. American Institute examination. Journal of Accountancy (July): 55-68.

Walton, S. 1919. American institute examination: Theory and practice examination, part II. Journal of Accountancy (August): 143-154.

Walton, S. 1919. Anticipating profits, Club initiation fees. Journal of Accountancy (March): 237-239.

Walton, S. 1919. Auditing, Increase in stumpage value, Book entries affecting contracts. Journal of Accountancy (January): 68-80.

Walton, S. 1919. Goodwill - Or speculation, Relation of trade-marks to goodwill, Patents, Sinking funds or serial bond plan, Table of accumulation of sinking fund. Journal of Accountancy (May): 379-390.

Walton, S. 1919. Increasing capital stock out of surplus, Dividing partnership profits. Journal of Accountancy (February): 154-157.

Walton, S. 1919. Institute examination auditing, Treasury stock and surplus. Journal of Accountancy (September): 226-236.

Walton, S. 1919. Interest on unpaid cumulative dividends, Deceptive averaging again, No-par-value stock and convertible notes. Journal of Accountancy (September): 236-239.

Walton, S. 1919. "Kiting". Journal of Accountancy (June): 466-471.

Walton, S. 1919. Notes in a balance-sheet, When is a profit made? Journal of Accountancy (August): 154-156.

Walton, S. 1919. Omission from inventory, Premium on convertible notes. Journal of Accountancy (June): 475-477.

Walton, S. 1919. Profits and dividends, Amortizing serial bonds, Life Insurance Policy as an asset, Errors in posting and in trial balance, Stock dividend - Or bonus. Journal of Accountancy (December): 461-473.

Walton, S. 1919. Profit percentage basis. Journal of Accountancy (May): 393-394.

Walton, S. 1919. Students' department. Journal of Accountancy (November): 385-399.

Walton, S. 1919. Treasury stock, Transactions between partner and firm, Stock not fully paid, Interest as an element of cost, Future value of real estate, Depreciation reserve in sale of factory. Journal of Accountancy (October): 305-314.

Walton, S. 1920. American Institute examination. November, 1919. Journal of Accountancy (January): 67-78.

Walton, S. 1920. American Institute examination, November, 1919. Journal of Accountancy (February): 145-156.

Walton, S. 1920. Charge and discharge, Capital stock temporarily in Abeyance, Writing up land value, Padding invested capital, Commission on sale of capital stock, Fire losses, Controlling account for freight on delivered goods, Profit on returned purchases, Cash discount on capital purchases, Valuations by appraisal company, Present worth of an annuity, Treasury stock - Dividends on no-par stock, Pro-rating rent. Journal of Accountancy (April): 306-318.

Walton, S. 1920. Inventory at cost or market, Stock record at branches, Capitalization of goodwill, Averaging cost. Journal of Accountancy (February): 156-159.

Walton, S. 1920. American Institute examination, May, 1920. Journal of Accountancy (July): 69-80.

Walton, S. 1920. American Institute Examination, May, 1920. Journal of Accountancy (August): 145-160.

Walton, S. 1920. Institute examinations, November, 1919. Journal of Accountancy (March): 223-236.

Walton, S. 1920. Lawyer vs. accountant in partnership liquidation, Discounts on capital expenditures. Journal of Accountancy (May): 386-399.

Walton, S. 1920. Utility of percentages, Interdependent variables, Amortizing discount on installment contracts. Journal of Accountancy (June): 463-478.

Walton, S. and A. A. W. 1915. Foolish problems. Journal of Accountancy (November): 391-392.

Walton, S. and A. Flume. 1915. Cash discount and prepaid freight. Journal of Accountancy (December): 468.

Walton, S. and A. M. Drury. 1915. Salary payable by the month. Journal of Accountancy (June): 479-480.

Walton, S. and A. Reinfeld. 1915. Accounts receivable discounted. Journal of Accountancy (December): 469-470.

Walton, S. and B. R. 1915. A practical problem. Journal of Accountancy (December): 465-468.

Walton, S. and C. D. Marshall. 1916. Problem, corporation accounting. Journal of Accountancy (April): 299-304.

Walton, S. and C. H. Rievers. 1915. Inventorying goods received from underlying companies. Journal of Accountancy (December): 470-472.

Walton, S. and C. Jacobs. 1915. Student department: Cash discount. Journal of Accountancy (May): 385-387.

Walton, S. and C. M. Van Cleve. 1914. Students' department/comment to letter. Journal of Accountancy (June): 457-458.

Walton, S. and E. G. Alfredson. 1915. Real estate subdivisions. Journal of Accountancy (April): 320-324.

Walton, S. and E. J. Meunier. 1916. Sinking funds, sinking funds and depreciation, stock with no face value, and test by double entry. Journal of Accountancy (February): 149-155.

Walton, S. and E. Porter. 1916. Stock with no par value. Journal of Accountancy (June): 475-476.

Walton, S. and F. C. Adam. 1914. Percentages. Journal of Accountancy (September): 223-225.

Walton, S. and F. R. Wheeler. 1916. Insurance policy as an asset. Journal of Accountancy (April): 297-299.

Walton, S. and G. A. G. 1915. Foreign shipments. Journal of Accountancy (June): 483-486.

Walton, S. and G. A. G. Students' department. Journal of Accountancy (December): 477-488.

Walton, S. and G. H. K. 1916. Inventory at cost or market. Journal of Accountancy (April): 304-306.

Walton, S. and H. A. Finney. 1918. Consolidated statements II. Journal of Accountancy (April): 303-320.

Walton, S. and H. A. Finney. 1918. Students' department: Consolidated statements III. Journal of Accountancy (May): 384-399.

Walton, S. and H. A. Finney. 1918. Students' department: Consolidated statements IV. Journal of Accountancy (June): 460-476.

Walton, S. and H. A. Finney. 1918. Students' department: Institute examination, November, 1917. Journal of Accountancy (January): 64-78.

Walton, S. and H. A. Finney. 1918. Students' department: Institution examination, November, 1917. Accounting theory and practice - Part II. Journal of Accountancy (February): 140-154.

Walton, S. and H. A. Finney. 1918. Students department: Partnership liquidation, donated real estate, opening partnership books, and tire guarantee. Journal of Accountancy (July): 60-72.

Walton, S. and H. M. C. 1915. Moving machinery as deferred charge. Journal of Accountancy (June): 480-481.

Walton, S. and H. N. Onion. 1915. Treasury stock sold at a premium. Journal of Accountancy (June): 481-482.

Walton, S. and Inquirer. 1915. Suspected defalcation - Duty of auditor. Journal of Accountancy (April): 319-320.

Walton, S. and J. W. Crosby. 1915. Fixed assets at cost or market. Journal of Accountancy (June): 482-483.

Walton, S. and L. H. Charland. 1915. Problem. Olivedale Land Improvement Company. Journal of Accountancy (May): 395-397.

Walton, S. and M. H. Rose. 1916. Capital stock with no par value. Journal of Accountancy (April): 294-297.

Walton, S. and R. C. Morrow. 1915. Premium or discount on bonds in sinking fund. Journal of Accountancy (May): 390-392.

Walton, S. and R. S. Curtis. 1915. Cash discount on returned goods. Journal of Accountancy (April): 317.

Walton, S. and T. L. Mcleod. 1915. Joint builder venture. Journal of Accountancy (December): 460-465.

Walton, S. and W. R. Reid. 1916. Averaging cost of material. Journal of Accountancy (March): 234-235.

Walton, S., B. L. Jennings, B. Segal and G. J. W. Students department: Cheques and drafts, developing real estate, organization expense, treasury stock, partnership settlements, discount on stock, and illegitimate C. P. A. questions.  Journal of Accountancy (September): 230-241. (Illegitimate question on C.P.A. exam: Explain what is meant by memoriter accounts. Anonymous reply. 1915. Memoriter accounts. Journal of Accountancy (October): 322-323. The term is mentioned in Hatfield's Modern Accounting as a German term used for "the inclusion of unrealizable assets at a nominal value of one mark".).

Walton, S., C. H. Leckie and G. U. Stiff. 1915. Records destroyed by fire. Journal of Accountancy (June): 478-479.

Walton, S, E. H. Monaghan and J. E. Fitch. 1915. Treasury stock. Journal of Accountancy (May): 392-394.

Walton, S., et al. 1918. Carrying stock in other companies, express charges, bonus stock, increase in market price of fixed assets, making good previous losses of capital, interest on deferred purchase price.  Journal of Accountancy (November): 388-395.

Walton, S., et al. 1918. Students' department: Institute examination, Accounting theory and practice May, 1918, delinquent stock subscriptions, discount on treasury stock, allocating general expense to departments, problem of unsatisfactory results, and sales of raw material. Journal of Accountancy (September): 222-237.

Walton, S., G. C. Hill, H. B. L., J. L. W. and S. C. B. 1916. Lost cheques, settlement with creditors, safety razor problem, sinking funds, stock sold at a discount, overdrafts of officers, and redeeming stock. Journal of Accountancy (March): 231-238.

Walton, S., H. A. Finney, et al. 1918. Students' department: Institute examination, Accounting theory and practice May 1918, outside investments, interest on investments, and valuation of assets bought with treasury stock. Journal of Accountancy (October): 306-320.

Walton, S., H. A. Finney, et al. 1918. Students' department: Institution examination, Auditing May 1918, bond discount, depreciation on circulating containers, discount on bonds redeemed with stock, selling one company to another, increased value of fixed assets, partnership insurance, private ledger, and stock dividends. Journal of Accountancy (August): 143-156.

Walton, S., H. A. Smith, and J. Doe. 1917. The institute examination II. Journal of Accountancy (October): 307-322.

Walton, S., J. O. Williamson, W. W. McClellan, G. T. Watts. 1914. Student's department: Averages again. The last word on capital as a liability. Journal of Accountancy (December): 471-479.

Walton, S., P. A. G., V. E. J. and E. Force. 1915. Students department: Items affecting different periods, installment notes, and interest as manufacturing cost. Journal of Accountancy (November): 387-391.

Walton, S., R. H. Montgomery, C. H. R., J. B. Abbot, et al. 1917. Students' department. Journal of Accountancy (February): 145-156.

Walton, S., R. S. Curtis, J. W. Cassin and F. O. Beerman. 1915. Students department: Negotiable paper and other topics. Journal of Accountancy (July): 58-70.

Walton, S., S. Komorski, et al. 1917. Students' department. Journal of Accountancy (April): 306-318.

Walton, S., T. G. Flynn and F. J. H. 1915. Notes receivable. Journal of Accountancy (April): 313-316.

Walton, S., W. C. Lam, R. B. Jenkins and W. W. Thompson. 1915. Students department: Installment sales, securing a creditor, trade discount, obsolescence as cause of depreciation, and capitalizing extraordinary expenses. Journal of Accountancy (August): 143-154.

Warwick, W. W. 1907. Jurisdiction of the accounting officers of the treasury. Journal of Accountancy (April): 462-468.

Waters, C. C. 1917. Public accountants and industrial preparedness. Journal of Accountancy (June): 445-449.

Webster, G. R. 1913. Methods of writing off discount on bonds. Journal of Accountancy (September): 169-174.

Webster, G. R. 1919. Consolidated accounts. Journal of Accountancy (October): 258-272.

Webster, N. E. Jr. 1907. Association of government accountants. Journal of Accountancy (April): 491-492.

Webster, N. E.  Jr. 1908. Prerequisites for accountancy practice. Journal of Accountancy (September): 338-339.

Weiss, W. F. 1907. Principal and income and some court decisions thereon of interest to the accountancy profession. Journal of Accountancy (July): 167-184.

Weiss, W. F. 1907. Principal and income with some court decisions thereon of interest to the accountancy profession. Journal of Accountancy (August): 247-260.

Weiss, W. F. 1907. Principal and income with some court decisions thereon of interest to the accountancy profession. Part III. Journal of Accountancy (September): 350-362.

Weiss, W. F. 1914. Students' department: Principle and income. Journal of Accountancy (May): 395-398.

Weiss, W. F. 1915. Return of annual net income by corporations. Journal of Accountancy (April): 260-267.

Weiss, W. F. 1916. Dividends and the new income tax law. Journal of Accountancy (November): 343-352.

Weiss, W. F. 1923. Arbitration. Journal of Accountancy (November): 327-335.

Weld, L. D. H. 1906. Methods of reasoning in economics/response. Journal of Accountancy (December): 154-157.

Wellington, C. O. 1923. Cost accounting procedure. Journal of Accountancy (June): 471-473.

West, W. H. 1918. Accounting for cantonment construction. Journal of Accountancy (November): 321-326.

Whicomb, W. D. 1915. Will we co-operate or must we incorporate? Journal of Accountancy (October): 276-282. ("Our profession must appear at times, and to an occasional layman, to be in a condition approaching civil war. Why? Because some of us are failing, in part, in our three-fold duty to the business world, to our co-workers and to ourselves. We are not all professing our profession all the time." ... "Among the menaces which must be warded off through co-operation, competitive bidding perhaps holds the place of honor, heading the list, closely followed by competitive butting, counterfeiting, advertising and lack of moral responsibility. These are merely the leaders.").

White, L. H. 1919. Duties of a factory cost accountant. Journal of Accountancy (September): 190-196.

Whitehead, R. H. 1920. Treasury stock. Journal of Accountancy (July): 49-53.

Whitfield, W. 1914. Ethics. Journal of Accountancy (May): 364-366.

Whiting, G. 1920. Payroll audit - The duties of the auditor. Journal of Accountancy (April): 260-265.

Whitmore, J. 1906. Factory accounting as applied to machine shops I. Journal of Accountancy (August): 248-258.

Whitmore, J. 1906. Factory accounting as applied to machine shops II. Journal of Accountancy (September): 345-357.

Whitmore, J. 1906. Factory accounting as applied to machine shops III. Journal of Accountancy (October): 430-441.

Whitmore, J. 1906. Factory accounting as applied to machine shops IV. Journal of Accountancy (November): 20-31.

Whitmore, J. 1906. Factory accounting as applied to machine shops V. Journal of Accountancy (December): 106-114.

Whitmore, J. 1907. Factory accounting as applied to machine shops VI. Journal of Accountancy (January): 211-218.

Whitmore, J. 1907. Some details of machine shop cost accounts. Journal of Accountancy (February): 294-296.

Whitmore, J. 1908. Shoe factory cost accounts. Journal of Accountancy (May): 12-25. (Discussion of variances related to the price and quality of leather).

Wiegand, W. B. 1923. Valuation of goodwill. Journal of Accountancy (September): 231-232.

Wildman, J. R. 1909. Cost accounts. Journal of Accountancy (October): 466-467.

Wildman, J. R. 1911. Cost accounting: Part VI, Chapter XIV. Wage Systems. Journal of Accountancy (April): 422-438.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (January): 58-65.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (February): 144-151.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (March): 224-235.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (April): 295-304.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (June): 436-444.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (July): 58-63.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (August): 133-143.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (September): 226-234.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (October): 327-333.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (November): 407-416.

Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (December): 494-500.

Wildman, J. R. 1912. Factory costs. Journal of Accountancy (January): 68-70.

Wildman, J. R. 1913. Department of practical accounting. Problem 13. Journal of Accountancy (January): 65-71.

Wildman, J. R. 1913. Department of practical accounting. Problem 15. Journal of Accountancy (March): 189-197.

Wildman, J. R. 1913. Department of practical accounting. Problem 16. Journal of Accountancy (April): 264-272.

Wildman, J. R. 1913. Department of practical accounting. Problem 17. Journal of Accountancy (May): 357-364.

Wildman, J. R. 1913. Department of practical accounting. Problem 18. Journal of Accountancy (June): 449-458.

Wildman, J. R. 1913. Department of practical accounting. Problem 20. Journal of Accountancy (August): 124-131.

Wildman, J. R. 1913. Department of practical accounting. Problem 21. Journal of Accountancy (September): 234-244.

Wildman, J. R. 1913. Department of practical accounting. Problem 22. Journal of Accountancy (October): 319-326.

Wildman, J. 1913. Department of practical accounting. Problem 23. Journal of Accountancy (November): 375-383.

Wildman, J. R. 1913. Department of practical accounting. Problem 24. Journal of Accountancy (December): 461-467.

Wildman, J. R. 1913. Interest on owned capital. Journal of Accountancy (June): 428-431.

Wildman, J. R. 1919. Cost accounting. Journal of Accountancy (April): 318.

Wildman, J. R. 1919. Elements of business. Journal of Accountancy (May): 397-398.

Wildman, J. R. 1919. Library catalogue, American Institute of Accounting. Journal of Accountancy (July): 69-70.

Wildman, J. R. 1919. New modern illustrative bookkeeping. Journal of Accountancy (May): 397.

Wildman, J. R. 1919. Office administration. Journal of Accountancy (June): 478.

Wildman, J. R. 1920. Bonds and the bond market. Journal of Accountancy (December): 465-476.

Wildman, J. R. 1920. Certified financial statements as a basis for credit. Journal of Accountancy (September): 161-168.

Wildman, J. R. 1920. Cost and wage rate book. Journal of Accountancy (December): 476-477.

Wildman, J. R. 1920. Supervising the work of the accounting staff. Journal of Accountancy (October): 245-251.

Wildman, J. R. 1921. Accountants' Index. Journal of Accountancy (July): 73-74. (Wildman provides a review of this bibliography of accounting literature to December 1920 published by the American Institute of Accountants, by L. S. Miltimore).

Wildman, J. R. 1922. Training young accountants. Journal of Accountancy (June): 431-437.

Wildman, J. R. 1923. Sinking-fund method for amortizing franchises. Journal of Accountancy (January): 16-21.

Wilkinson, F. L. 1922. Accounting for electric-light and power industries. Journal of Accountancy (March): 167-177.

Wilkinson, G. 1907. How to begin an audit. Journal of Accountancy (March): 376-385.

Wilkinson, G. 1908. The advantages of organization to the accountant. Journal of Accountancy (May): 45-56.

Wilkinson, G. 1910. The accounting profession in the United States. Journal of Accountancy (September): 339-347.

Williams, C. B. 1921. Treatment of costs during periods of varying volumes of production. Journal of Accountancy (November): 333.

Williams, C. B. 1921. Treatment of overhead when production is below normal. Journal of Accountancy (May): 336-342.

Williams, C. B. 1922. Cost control and accounting for textile mills. Journal of Accountancy (June): 471-472.

Williams, C. B. 1923. Production engineering and cost keeping. Journal of Accountancy (January): 68-69.

Williams, F. M. 1918. Bulletin No. 10, Harvard Bureau of Business Research. Journal of Accountancy (July): 73-77.

Williams, H. D. 1912. Trust company audits and examinations. Journal of Accountancy (September): 211-216.

Williams, H. D. 1912. Trust company audits and examinations (continued). Journal of Accountancy (October): 304-309.

Williams, H. D. 1912. Trust company audits and examinations. Journal of Accountancy (November): 389-400.

Williams, H. D. 1912. Trust company audits and examinations. Journal of Accountancy (December): 446-465.

Willis, H. P. 1909. Some recent changes in government accounting. Journal of Accountancy (April): 429-455.

Wilmot, H. W. 1906. Municipal accounting reform. As illustrated in the city of Minneapolis. Journal of Accountancy (June): 97-108.

Wilson, G. 1914. Returnable package in accounts. Journal of Accountancy (September): 233-235.

Wilson, G. 1915. Accounting for cement packages. Journal of Accountancy (March): 198-205.

Wilson, G. 1917. The fourth factor in cost accounting. Journal of Accountancy (May): 321-325. (Spoilage).

Woodbridge, W. T. 1918. Sugar accounting. Journal of Accountancy (April): 255-258.

Woodlock, T. F. 1908. Suppress the bucket shops. Journal of Accountancy (May): 8-10.

Wright, A. W. 1906. The administrative organization of the American Smelting and Refining Company. Journal of Accountancy (October): 450-453.

Wright, A. W. 1914. Theory and practice. Journal of Accountancy (June): 431-434.

Wright, J. 1917. Excess profits tax in Great Britain. Journal of Accountancy (June): 434-439.

Wright, W. C. 1908. Accounting system for law firms. Journal of Accountancy (February): 280-287.

Wright, W. R. 1920. Accounting for the agricultural machinery industry. Journal of Accountancy (June): 435-451.

Wrye, W. C. 1912. "Profit and loss - Or what?" Journal of Accountancy (November): 418-419.

Wright,W. C. 1915. Depreciation, interest and manufacturing cost. Journal of Accountancy (November): 361-364.

Wyler, R. S. 1922. Special phases of lumber accounting. Journal of Accountancy (August): 106-113.

Young, J. 1913. New York State franchise tax on corporations. Journal of Accountancy (November): 337-349.

 

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