Volume 72, Issue 5 (1941)
Complete Issue
Journal of accountancy, November 1941 Vol. 72 issue 5 [whole issue]
American Institute of Accountants
Articles
Auditing Standards
Samuel J. Broad
Experiences in Auditing: An Irregular Endorsement; Statement of Cash Receipts and Disbursements
Anonymous
Elimination of Cents from Accounting Records
F. A. Shick
Surtax on Corporations Improperly Accumulating Surplus
Thomas A. Williams
Ethics of the Accounting Profession
Frederick H. Hurdman
Balance-sheet Presentation of Fixed Assets
Howard W. Finney
" Interpreting the Results Thereof”
William H. Whitney
Accounting for Farmers’ Grain Companies
J. R. Randall
Origin of the Trial Balance
Edward Peragallo
Correspondence
E,. Stewart Freeman; J. S. Seidman; A. S. Fedde; Lyle H. Olson; John N. Myer; Charles Lipkin; and Lorin H. Wilson
Accounting Questions
American Institute of Accountants. Bureau of Information
Commentator
William D. Cranstoun
This Blessed Language
A. P. Richardson
Students' Department
H. P. Baumann
Current Literature
American Institute of Accountants. Library
Findings and Opinions
James L. Dohr
Authors of Articles in This Issue
American Institute of Accountants