Volume 35, Issue 5 (1923)
Articles
Responsibility of Auditors
Bernard Rose
Sources and Treatment of Surplus
Theodore N. Beckman
Minority Interests in Inter-company Profits
W. T. Sunley
Income-tax Department
Stephen G. Rusk
Students’ Department
H. A. Finney
Terminology Department
American Institute of Accountants. Special Committee on Terminology
Correspondence: "Payment of Dividends before Restoring Impaired Capital”
R. L. Floyd and Charles F. Schlatter
Announcements
American Institute of Accountants
Book Reviews
J. E. Sterrett and Stephen G. Rusk
Current Literature
American Institute of Accountants. Library
Journal of accountancy, May 1923, Vol. 35 issue 5 [whole issue]
American Institute of Accountants