Volume 23, Issue 1 (1917)
Complete Issue
Journal of accountancy, January 1917 Vol. 23 issue 1 [whole issue]
American Institute of Accountants
Articles
Treatment of Depreciation in Railway Income Statements
Thomas R. Lill
Theory of the Double-Entry System
W. A. Paton
Tanning Industry Accounting
C. B. Holloway
Training Accountants for Public Service
Edward A. Fitzpatrick
Dividends and the New Income Tax Law
John T. Kennedy
Editorial; Notice to Members of the Institute
A. P. Richardson
Income Tax Department
John B. Niven
Students’ Department
Seymour Walton
Correspondence: Capital Stock Premiums
C. V. Rowe
Book Reviews
W. H. L.
Announcements
American Institute of Accountants