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Volume 73, Issue 5 (1942)

Complete Issue

Articles

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Editorial
John L. Carey

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Wartime Accounting
George N. Farrand

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Should the Term “Surplus” Be Eliminated?
American Institute of Accountants. Committee on Accounting Procedure. Subcommittee on Surplus

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Form of Report for Connecticut Utilities
American Institute of Accountants. Committee on Auditing Procedure

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Correspondence
Warren W. Nissley, Chester M. Kearney, Edward W. Schietinger, and F. W. Hurdman

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Commentator
William D. Cranstoun

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This Blessed Language
A. P. Richardson

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Students' Department
H. P. Baumann

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Current Literature
American Institute of Accountants. Library

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Findings and Opinions
Henry D. Ross and James L. Dohr