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THE

JOURNAL OF ACCOUNTANCY

VOL. XXIV
JULY, 1917-DECEMBER, 1917

NEW YORK

THE RONALD PRESS COMPANY

20 VESEY STREET

Copyright 1917, by

THE RONALD PRESS COMPANY

INDEX

PAGE

Accountant, Duties of the Junior. W. B. Reynolds and F. W.
Thornton

.161, 289, 365

Accountants, Expert Testimony by. W. R. Tolleth....

88

283

Accounting, Contact of Commercial Law and. B. D. Kribben................
Accounting, The Elements of Cost. F. C. Belser.....

325

Accounting Features of Public Utility Valuations. E. B. Wade....... 193
Accounting for Public Utility Companies, Depreciation. Frank E.

Seidman

.....

Accounting for Receiverships. Herbert C. Freeman.....

... 355
254

Accounting in the City of New York, Property. Raymond W. Bourke 342
Accounting, Navy Yard Cost. William Mills Corliss......
Accounting Systems for Retail Merchants. Joel Hunter....

28

100

Accounts, Classification of Income and Profit and Loss. Alexander
L. Tinsley

94

Accounts, Construction Records and. H. C. Hopson....
American Institute of Accountants, Annual Meeting...

33

299

American Institute of Accountants, Council Meeting...

303

American Institute of Accountants, June Examinations....


1

American Institute of Accountants, Notice to Members of............ 412

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Brewster, Frank R. (Obituary)....................

California State Society of Certified Public Accountants

Certified Public Accountant Law of South Dakota....

Classification of Income and Profit and Loss Accounts. Alexander

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College of the City of New York, Accounting at the......

485

323

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