Volume 74, Issue 3 (1942)
Articles
Recommendations for New Tax Legislation
Walter A. M. Cooper and American Institute of Accountants. Committee on Federal Taxation
Effects of War on Financial Statements
George N. Farrand
Some Modern Aids to Accounting and Control
J. O. Williford
Activity Factor in Depreciation
Edwin S. Reno
Present Value as a Factor in the Selection of a Refunding Plan
E. S. Loane and A. C. Thomas
Why Use Algebra?
Lee Perkins
Junior Accountant—His Duties and Opportunities
Warren W. Nissley
Correspondence
C. B. Harvey, T. Coleman Andrews, Lester W. Damron, Thos. E. Andrews, Richard C. Rea, and A Reader
Accounting Questions: Accounting for Loan Secured by Lien on Inventory; Equity Invested Capital in Merger of Corporations
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 of May, 1942
Spencer Gordon and American Institute of Accountants. Board of Examiners
Book Reviews
Robert Phillip Hackett, S. Paul Garner, and Edward A. Kracke
Current Literature
American Institute of Accountants. Library
Findings and Opinions
United States. War Department, George N. Farrand, United States. Securities and Exchange Commission, and James L. Dohr
Journal of accountancy, September 1942 Vol. 74 issue 3 [whole issue]
American Institute of Accountants