Volume 71, Issue 4 (1941)
Complete Issue
Journal of accountancy, April 1941 Vol. 71 issue 4 [whole issue]
American Institute of Accountants
Articles
Inventories, A Tentative Statement
American Institute of Accountants. Research Department
Revised S.E.C. Rule on “Accountants’ Certificates’’
American Institute of Accountants. Committee on Auditing Procedure
Contingent Liability under Policies with Mutual Insurance Companies
American Institute of Accountants. Committee on Auditing Procedure
Contractors’ Accounts
Myron M. Strain
Income Statement of a Life Insurance Company
Charles E. Mather
Interdependence of the Legal and Accounting Professions
Robert R. Milam
Limitations of the Statement of Funds Applied and Provided
George T. Walker
Accountant in the Hotel
Matthew J. Kenny
Notes of the Month
American Institute of Accountants
Correspondence
Norman C. Cross, William H. Whitney, D. A. Sargent, and Earl Osburn
Accounting Questions: Merchandise prizes on Profit and Loss Statements
American Institute of Accountants. Bureau of Information
Commentator
William D. Cranstoun
This Blessed Language
A. P. Richardson
Students' Department
H. P. Baumann
Institute Examination in Law
Spencer Gordon
Book Reviews
Samuel J. Broad, Gaylord Davis, A. S. Fedde, and Edward Fraser
Current Literature
American Institute of Accountants. Library
Findings and Opinions: A. Hollander & Son, Inc., Review of Decision; Independence of Accountants
James L. Dohr, Francis P. Brassor, and United States. Securities and Exchange Commission
Authors of Articles in This Issue
American Institute of Accountants