Volume 83, Issue 4 (1947)
Complete Issue
Journal of accountancy, April 1947 Vol. 83 issue 4 [whole issue]
American Institute of Accountants
Articles
Three Audit Principles
A. C. Littleton
Use of Trusts in Federal Estate Tax Planning
George E. Ray and Oliver W. Hammonds
Reserve Problem
Thomas H. Sanders
Commercial Archivist Aids the Controller
Julius B. Kaiser
Uniform Certified Public Accountant Examination in Law
Spencer Gordon
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
Nathaniel B. Bergman, Floyd L. Hoffman, Richard C. Rea, and Herbert Nagourney
Students' Department
Thomas W. Leland
Current Books and Articles
American Institute of Accountants
Official Decisions and Releases
New York County. Supreme Court, United States. Securities and Exchange Commission, John L. Carey, Committee on Postwar Tax Policy, and United States. Budget