Volume 70, Issue 4 (1940)
Complete Issue
Journal of accountancy, October 1940, Vol. 70 issue 4 [whole issue]
American Institute of Accountants
Articles
What Is a Balance-sheet?
William H. Whitney
Estate Tax Apportionment in New York
Harold Dudley Greeley
Payroll Accounting for Construction Contractors
William B. Pinson
Inventories, a Tentative Statement
American Institute of Accountants. Research Department
Accounting Features of the Investment Company Act of 1940
American Institute of Accountants
Punched Card Accounting from the Audit Viewpoin, II
Leon E. Vannais
Notes of the Month
American Institute of Accountants
Correspondence: On the Nature of the Gain on Treasury Stock
E. E. Wakefield and Boris Baievsky
Accounting Questions: Liabilities of a College on the Balance-Sheet; Depreciation on Plant Investment
American Institute of Accountants. Bureau of Information
Commentator
William D. Cranstoun
This Blessed Language
A. P. Richardson
Book Reviews
James A. Councilor and Ralph C. Jones
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