Volume 87, Issue 3 (1949)

Complete Issue

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Journal of accountancy, March 1949, Vol. 87, issue 3 [whole issue]
American Institute of Accountants

Articles

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How the Last-in First-out Principle Encourages Economic Stability
K. Lacey

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Journal Entries ... A column of odds & ends
American Institute of Accountants

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Correspondence
Ronald P. Barnum, Arnold B. Rosenthal, Maurice Peloubet, Oliver W. Hammonds, Roswell Magill, Philip W. Fishel, Ralph E. Sperry, Harper J. Elam Jr., and Emil Bernhard

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Editorial
John L. Carey

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Hoover Commission Disagrees on Changes in Government Accounting
T. Coleman Andrews

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How the Department of Justice Operates In Income Tax Fraud Cases
Theron Lamar Caudle

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Importance of Tight Control of Valuable Inventory; The Case of Liquor
Arnold Jorgensen

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Analysis of Partnership Agreements For the Public Accounting Firm
Ralph B. Mayo

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How to Compute Overtime Wage Premiums Under the Fair Labor Standards Act
Edward S. Feldman

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Need for a Practical Rule for Taxing Foreign Income in Blocked Currencies
Mitchell B. Carroll

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Technical & Professional Notes, Interesting Ideas, Briefly expressed
Ralph L. Stauffer, Albert R. Miller, D. P. Williams & Co., Ernest Stern, Paul Kircher, F. Schmidt, Robert G. Bloom, Arnold B. Rosenthal, and Walter C. Otto

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Accounting for Military Contracts
Maurice E. Peloubet

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Current Accounting & Auditing Problems
Carman G. Blough

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Tax Clinic
J. K. Lasser

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Current Books and Articles of Interest to Accountants
American Institute of Accountants. Library

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Official Decisions and Releases: Official Texts of Important Documents
American Institute of Accountants

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Accounting Teachers Evaluate the Uniform CPA Examination
American Accounting Association. Committee on the Uniform CPA Examination