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Volume 48, Issue 5 (1929)

Articles

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Accountancy in Porto Rico
R. Betancourt del Valle

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What Is Surplus?
Louis G. Peloubet

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Editorial
A. P. Richardson

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Income-tax Department
Stephen G. Rusk

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Students' Department
H. P. Baumann

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Book Reviews
Charles E. Mather, Hiram T. Scovill, W. H. Lawton, F. C. Belser, and W. A. Musgrave

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Current Literature
American Institute of Accountants. Library