Volume 71, Issue 5 (1941)
Complete Issue
Journal of Accountancy, May 1941, Volume 71, Number 5, May 1941
American Institute of Accountants
Articles
Consolidated Excess Profits Tax Returns
Walter A. Cooper
Bankers Look at the Cost or Market Rule
Stephen Gilman
Accountants’ Reports—or Certificates Historical note
American Institute of Accountants. Research Department
Early Movements for Accountancy Education
Norman E. Webster
Replacement Policy or Depreciation in Hospital Accounting
Walter A. Staub
Correspondence
J. S. Seidman, M. G. Borland, S. C. Avellone, and Henry Bauling
Accounting Questions: Profits and Losses of Subsidiaries
American Institute of Accountants. Bureau of Information
Subsidiary corporations -- Accounting
William D. Cranstoun
This Blessed Language
A. P. Richardson
Students' Department
H. P. Baumann
Book Reviews
John D. Filson, Anson Herrick, J. H. Gilby, and Roswell Magill
Current Literature
American Institute of Accountants. Library
Findings and Opinions
James L. Dohr
Authors of Articles in This Issue
American Institute of Accountants