Volume 69, Issue 5 (1940)
Complete Issue
Journal of accountancy, May 1940, Vol. 69 issue 5 [whole issue]
American Institute of Accountants
Articles
Relation of Depreciation Provisions to Replacement
George O. May
Investment Trust Bill and Accountancy
American Institute of Accountants
Last-in, First-out
William A. Paton
Flexibility of the Natural Business Year
Walter Mitchell Jr.
Nature of "Acquired” Surplus
Thomas York
Trends in Federal Tax Procedure
Frederick L. Pearce
History of Accounting in the State of Illinois
Ernest Reckitt
Notes of the Month
American Institute of Accountants
Correspondence
Earle Goodrich Lee, Edward Fraser, and Ralph W. Snyder
Accounting Questions: Payment to Insurance Company for Employee Retirement; Cash-Surrender of Value of Life Insurance on Balance-Sheet
American Institute of Accountants. Bureau of Information
Commentator
William D. Cranstoun
This Blessed Language
A. P. Richardson
Students’ Department: American Institute of Accountants. Examinations, November 17, 1939
H. P. Baumann
Book Reviews
H. O. Boord, Eric A. Camman, Andrew Stewart, Carl H. Chatters, William D. Cranstoun, Ralph C. Jones, and T. Coleman Andrews
Current Literature
American Institute of Accountants. Library
Findings and Opinions
United States. Securities and Exchange Commission
Authors of Articles in this Issue
American Institute of Accountants