Volume 35, Issue 3 (1923)
Articles
Accountants and Economics with Reference to the Business Cycle
Wesley C. Mitchell
Payment of Dividends before Restoring Impaired Capital*
Charles F. Schlatter
Municipal Balance-sheet
R. G. Walker
Going Value of Inventories
George H. Johnson
Income-tax Department
Stephen G. Rusk
Students’ Department
H. A. Finney
Announcements
American Institute of Accountants
Book Reviews
John B. Niven, W. H. Lawton, and Harold Dudley Greeley
Correspondence: “Sinking-fund Method for Amortizing Franchises”
L. P. Collins and John R. Wildman
Current Literature
American Institute of Accountants. Library
Journal of accountancy, March 1923 Vol. 35 issue 3 [whole issue]
American Institute of Accountants