Volume 83, Issue 2 (1947)
Complete Issue
Journal of accountancy, February 1947, Vol. 83, issue 2 [whole issue]
American Institute of Accountants
Articles
Consolidated Balance-Sheet For a Democracy
C. Reinold Noyes
Accelerated Depreciation and the Treasury’s New Declining Balance Method of Computation
Paul D. Seghers
In Quest of an Audit Principle
J. F. Blair
Role of the Certified Public Accountant in Industrial Accounting
George D. McCarthy
Control of Payroll Funds
George W. Adlam
Accounting and Auditing for the United Nations
John B. Payne
Common Errors in the Use of English by Accountants
H. C. Hasbrouck
Field of the Public Accountant
J. L. Bennett
Value of Publishers’ Plates
James Duncan Phillips
Tax Clinic
J. K. Lasser
Auditing Practice Forum
Victor Z. Brink
Comments on Accounting Procedures
Carman G. Blough
Office Methods and Operations
George H. Sherwood
Correspondence
Paul D. Seghers, William P. Jordan, Christian Luhnow, Theodore Lang, H. P. Baumann, A. S. Fedde, and Walter F. Gilcreas
Students' Department
H. P. Baumann
Current Books and Articles
American Institute of Accountants
Official Decisions and Releases
American Institute of Accountants. Committee on Professional Ethics; American Bar Association. Committee on Unauthorized Practice of the Law; Federal Securities Law Service,; Justus Schlichting; United States. Treasury Department. Division of Tax Research; United States. Office of Contract Settlement; G. D. McCarthy; United Nations. General Assembly; and United States. Securities and Exchange Commission