THE

JOURNAL OF ACCOUNTANCY

VOL. XXV
JANUARY, 1918-JUNE, 1918

NEW YORK
THE RONALD PRESS COMPANY

20 VESEY STREET

Copyright 1918, by

THE RONALD PRESS COMPANY

INDEX

Accounting for the Import Division of a Department Store. Henry
C. Magee

...

PAGE

433

Accounting for Industrial Waste, Fundamentals of. F. J. Knoeppel.. 351
Accounting for the Liberty Loans. Harvey S. Chase.

First Loan

7

Second Loan

91

Accounting for Liberty Loan Subscriptions. Arthur F. Jones.
Accounting, School District. Walter K. Mitchell....
Accounting, Sugar. W. T. Woodbridge.....

426

101

255

Accounting Through Price Control, Standard. Charles Reitell...... 360
Accounts Reflect the Changing Value of the Dollar? Should.
Livingston Middleditch

114

American Association of University Instructors in Accounting.
American Institute of Accountants, Council Meeting......

155

371

American Institute of Accountants, May, 1918, Examinations......

401

Edward H. Moeran...

....

Auditor's Responsibility in Regard to Verification of Inventories.

Book Reviews:

Bookkeeping and Accounting......

Corporate Organization and Management.

Farm Accounting

Income Tax Procedure, 1918..

Principles of Bookkeeping...

What Is Fair...

California State Board of Accountancy.

Cash Discounts. J. H. Schackmann..

Certified Public Accountants of Massachusetts, Inc..

Experience Requirements Deprecated.

Stock Dividends .....

Cost Accountants Wanted for Signal Corps..

Cost? Is Interest on Invested Capital a. Wm. B. Castenholz........ 248
Cost-Plus Contracts, Overhead Distribution for. Frank E. Seidman.. 161
Cost, Relation Between Interest and Manufacturing. Edmund C. Gause. 187
Cost, Spoilage, the Fourth Factor of. Frederic W. Kilduff....
Council Meeting, American Institute of Accountants...

Defects of Title 2 of the Federal Revenue Act of October 3, 1917.
Arthur Bentley

81

Delaware Society of Certified Public Accountants..
Department Store, Accounting for the Import Division of a.

400

Henry C. Magee..........

433