Volume 81, Issue 5 (1946)
Complete Issue
Journal of accountancy, May 1946, Vol. 81, issue 5 [whole issue]
American Institute of Accountants
Articles
Net Income for the Year
George O. May and Henry T. Chamberlain
Statements of Recast War-Period Income and Related Problems
William H. Whitney
Accountants and Utilitarian Writing
John Mantle Clapp
Possibilities for Excess-Profits Tax Relief by Elimination of Abnormal Base-Period Deductions
Russell S. Bock
Types and Scope of Audits of Public Vouchers
E. E. Naylor
Tax Clinic
J. K. Lasser
Office Methods and Operations
George H. Sherwood
Correspondence: Correction of Article, “The Revenue Act of 1945’’
W. Charles Butscher
Accounting Questions
American Institute of Accountants. Bureau of Information
Students' Department
H. P. Baumann
Current Books and Articles
American Institute of Accountants
Official Decisions and Releases
United States. Securities and Exchange Commission, United States. Congressional Record—Senate, United States. War Contracts Price Adjustment Board, George D. McCarthy, American Institute of Accountants. Executive Committee, T. Dwight Williams, American Institute of Accountants. Committee on Accounting Procedure, and George D. Bailey