N.A.A.BULLETIN

Au g u s t � n � In Three Sections1961 IH' Section 3

Topical Index to Volume XL-11

of

N.A.A. BULLETINand Special Publications

Section 1

Research Repor ts

Account ing Practice Reports

Conference Proceedings

SEPTEMBER 1960 THROUGH AUGUST 1961

Topical Index

AccountingUrgent Need for Accounting Reforms, The. ALBERT J. BOWS. Septem-

ber 1960.

Accounting Systems (See Systems and Procedures)

Administrative ExpenseExecutive Compensation —Are You Keeping in Style or Counting the

Costs? WILLIAM H. HOFFMAN, JR. January 1961.

Agricultural Machinery and EquipmentAccounting for Fixed Assets —A Case Study. GENEVA G. HARPER.

March 1961.Product Cost Brought into Focus by Comparative Analysis. WILLIAM

F. KISSER. February 1961.

Airplane Construction and TransportationBetter Control of Surplus Parts. C. HAROLD WEBER. February 1961.Case Study in Budgetary Planning and Control, A. CARL D. CRANK -

SHAW. November 1960.

Assets — Fixed (See also Depreciation, Depletion and Amortization andReturn on investment)Accounting for Fixed Assets —A Case Study. GENEVA G. HARPER.

March 1961.Control of Fixed Assets in a Large Manufacturing Firm. LEO W.

YOCHUM. March 1961.Current Values —An Imperative in Today's Financial Reporting. HARRY

N. KAMPH. August 1961.Decision: Plant Relocation. G. I. TEBBEL and R. B. MACGREGOR.

April 1961.Evaluation of Capital Projects —An Application of the Investor's

Method. CHARLES B. ALLEN. January 1961.Financial Leases Belong on the Balance Sheet. JACK RHODES. Decem-

ber 1960."Lifo" for Both Inventory and Plant Assets. HERBERT T. McANLY.

August 1961.Replacement Values in Practice —The Example of Austria. FELIX P.

KOLLARITSCH. August 1961.System of Property Control, A. DONALD P. DECK. June 1961.Toward Variable -Base Fixed Asset Accounting. WILLIAM M. YOUNG,

JR. April 1961.

Atomic EnergyAccounting for Radioactive Isotope Production. JOHN T. REEVE.

August 1961.2 N.A.A. BULLETIN

Auditing (See also Internal Auditing)Effect of Electronic Data Processing on Auditing, The. FRANK J.

CURKA. April 1961.Bakeries

Punched Card Invoicing for Wholesale Bakery. SAM S. CASCONE, JR.June 1961.

Balance Sheets (See Financial Statements)

Banks and BankingApproach to Internal Control in the Savings and Loan Business. JOE G.

HARRIS. May 1961.Need for Knowing Costs in Bank Trust Departments, The. LEONARD

L. RYNSKI. May 1961.

Bonuses (See Incentives and Profit Sharing)

Break -Even PointsCritical Look at the Marginal Graph Technique, A. JOSEPH R. BURCH-

ARD. May 1961.Improving B -E Analysis by Linear Programming Technique. ROBERT

K. JAEDICKE. March 1961.Breweries

Brewery Inventory Control with Electronic Data Processing. JAY W.BELL. October 1960.

BudgetsAssisting the Foreman Through Manufacturing Budget. A. A. Cox.

November 1960.Boundaries and Potentials of Reporting on Profit - Volume Relationships.

CARL T. DEVINE. January 1961.Case Study in Budgetary Planning and Control, A. CARL D. CRANK.

SHAW. November 1960.Getting More Mileage Out of Cash. SIDNEY M. ROBBINS. September

1960.Machine Accounting Tabulations for Budgetary Planning. JOSEPH M.

PALECEK. November 1960.Organizing a Forecast and Budget Program —Basic Considerations.

ROBERT F. MCMAHON. November 1960.Profit Analysis Practices in an Oil Refining Company. NORMAN D.

BERMAN. July 1961.Profit and Loss Budget by Volume. FELIx E. BARIDON. November 1960.Use of the Product Profit and Loss Budget for Marginal Sales Decisions,

The. H. K. VANCAMP. November 1960.

Burden (See Overhead)

ChemicalsDeveloping Order Points and Quantities for Inventory Control. R. P.

CARROLL and F. E. SCHNEIDER. December 1960.Machine Accounting Tabulations for Bulgetary Planning. JOSEPH M.

PALECEK. November 1960.AU G U S T , 1961 3

ConstructionWhat the Contractor's Accountant Should Know About Surety Bonds.

JOSEPH H. BREUER. September 1960.

Contractors (See Construction)

Cost AccountingIndustrial Engineer and the Cost Accountant, The. SAM E. SCHARFF.

March 1961.

Cost Control and ReductionCost Control in Product Feasibility Decisions. YASUO YOSHIDA. Febru-

ary 1961.Cost Reduction and Control of Engineering Labor. C. A. SWITZER,

JR. July 1961.Manufacturing Expenses —A Burden or Not? RAYMOND D. BEHRMANN.

May 1961.Product Cost Brought into Focus by Comparative Analysis. WILLIAM

F. KIESER. February 1961."Step Reporting" for Responsibility Accounting. STUART A. CLARKE.

June 1961.Cost - Volume- Profit Relationship (See Break -even Points and Budgets)

CreditMeasuring the Profitability of Extended Credit Transactions. W. JOSEPH

BLOOD. March 1961.

Dairy ProductsEliminating Driver Bookkeeping in Retail Dairy Accounting. ROBERT

L. HUTSON. September 1960.Product Cost Reports for Milk Processors. PERCY B. YEARGAN.

August 1961.

Data Processing EquipmentAre You Ready for Electronic Data Processing? —Some Observations on

the Feasibility Study in a Medium -Sized Company. JAMES W.SWEENEY. September 1960 (Conference Proceedings).

Effect of Electronic Data Processing on Auditing, The. FRANK J. CURKA.April 1961.

New Service Cuts Clerical and Data Processing Costs, A. CARL E. LIND-QUIST. July 1961.

Potential of Automatic Data Processing in the Federal Government.JOSEPH A. VIGNALI. February 1961.

Delivery Expenses (See Distribution)

Depreciation, Depletion and Amortization (See also Assets— Fixed)Accelerated Depreciation Dilemma, The. STEPHEN B. ACHTER. Febru-

ary 1961.Controlling Depreciation Charges on Mass Properties —A Punched CardStatistical Procedure. JOSEPH P. VOGEL. October 1960.

4 N.A.A. BULLETIN

Current Aspects of Percentage Depletion Allowance. CLARENCE V.BURNS. January 1961.

Effects of Combinations of "Fast" and "Slow" Depreciation on ReportedNet Income, The. CALEB A.SMITH. April 1961.

Fixed Depreciation and Flexible Dollars. DAVID L. KUNKLER. August1961.

Look at Depreciation Accounting in Nonprofit Organizations, A. JAMES0. ELLENBERGER. January 1961.

Mathematics of Accelerated Depreciation, The. PAUL H. VAN NESS.April 1961.

Survey of Current Depreciation Practices, A. ROBERT L. CARR. Febru-ary 1961.

Toward Variable -Base Fixed Asset Accounting. WILLIAM M. YOUNG,JR. April 1961.

Development Expense (See Research and Development Costs)

Direct CostingCurrent Application of Direct Costing. N.A.A. Research Report No. 37.

January 1, 1961.Direct Costing —Will General Acceptance Follow Management Accept-

ance? RONALD E. DAVIS. September 1960.Improving the Status of Direct Costing for External Reporting. FRANK

L. TRAVER. September 1960.

DistributionAccountant's Role in Industrial Marketing, The. JOHN T. O'MALLEY.

June 1961.Company Administered Salesmen Expense Drafts. ROBERT BEARDSLEY.

October 1960.Controlling the Sales Dollar. E. C. CONLEY. June 1961.

EconomicsRecognizing the Effect of Inflation on Financial Reporting. HANS F.

REISS. April 1961.Toward Variable -Base Fixed Asset Accounting. WILLIAM M. YOUNG, JR.

April 1961.

Electrical ManufacturingAssisting the Foreman Through Manufacturing Budgets. A. A. Cox.

November 1960.Control of Fixed Assets in a Large Manufacturing Firm. LEO W.

YOCHUM. March 1961."Feedback" Aspect of Reporting, The. WILLIAM R. RIEKERT. Octo-

ber 1960.Method of Determining Return on Investment, A. ROBERT A. LINE -

BERGER. June 1961.Organizing a Forecast and Budget Program —Basic Considerations.

ROBERT F. MCMAHON. November 1960.

Electronic Data Processing (See Data Processing Equipment)

AU G U S T , 1961 5

Electronic Equipment (See Data Processing Equipment)

EngineeringCost Reduction and Control of Engineering Labor. C. A. SWITZER, JR.

July 1961.Industrial Engineer and the Cost Accountant, The. SAM E. SCHARFF.

March 1.961.

Financial ControlFinancial Management —The Accountant's Stepping Stone. H. M.

STILLER. October 1960.Getting More Mileage Out of Cash. SIDNEY M. ROBBINS. September

1960.Keeping the Liquid Position before Management. KENNETH R. RICKEY.

August 1961.

Financial Statements (See also Reports)Accounting- Related Features in Business Mergers. JACK E. STEVENS.

April 1961.Applying Accruals and Deferrals to Interim Earnings. Accounting

Practice Report No. 11. Section 3. April 1961.Current Values —An Imperative in Today's Financial Reporting. HARRY

N. KAMPH. August 1961.Direct Costing —Will General Acceptance Follow Management Accept-

ance? RONALD E. DAVIS. September 1960.Do Undisclosed Liabilities Distort Financial Statements? ROBERT C.

Mods. February 1961.Financial Leases Belong on the Balance Sheet. JACK RHODES. Decem-

ber 1960.Financial Statements as Elementary Business Models. PHILIP L. BLUM-

ENTHAL, JR. April 1961.Giving Attention to Accruals and Deferrals in Interim Reporting. JOHN

V. VAN PELT, III. April 1961.Improving the Status of Direct Costing for External Reporting. FRANK

L. TRAVER. September 1960.Income Tax Allocation in Financial Statements — Occasions and Opin-

ions. SAMUEL L. READY. December 1960.Pre - Decision Reporting on Acquisition of a Plant or Company. A. W.

CLUBB. January 1961.Recognizing the Effect of Inflation on Financial Reporting. HANS F.

REISS. April 1961.Replacement Values in Practice —The Example of Austria. FELIX P.

KOLLARITSCH. August 1961.Urgent Need for Accounting Reforms, The. ALBERT J. Bows. Septem-

ber 1960.

Fixed Assets (See Assets — Fixed)

FoodCompany Administered Salesmen Expense Drafts, ROBERT BEARDSLEY.

October 1960.N.A.A. BULLETIN

Product Costing for a Meat Packer. DONALD F. TIMMONS. March 1961.

Forecasting (See also Budgets)Cash Balance Control for Short-Term Forecasting. R. L. FULLER and

H. H. SEIFFERT. August 1961.Glass

How to Handle Product Evaluation Procedure. HENRY L. CLAYTON.February 1961.

Government ContractsFixed-Price Contracts May Reduce Return on Investment. ROBERT M.

FLANAGAN. January 1961.Post-Period Adjustments Peculiar to C. P. F. F. Contracts. ALBERT G.

DEVEJIAN. January 1961.Revised Cost Principles for Defense Contracts. EDWIN P. JAMES. July

1961.

Government UnitsInventory Management - -An Application of the Exception Principle.

DOYLE W. SELDEN. December 1960.Potential of Automatic Data Processing in the Federal Government.

JOSEPH A. VIGNALL February 1961.

Graphs (See Statistical and Mathematical Methods)

Incentives and Profit Sharing (See also Pension Plans)Determination of Compensation under Stock Option Plans, The. PAUL

H. GUTKNECHT. July 1961.Executive Compensation —Are You Keeping in Style or Counting the

Costs? WILLIAM H. HOFFMAN, JR. January 1961.

InstitutionsExperiment in Costing University Instruction, An. GEORGE D. GAMBLE.

August 1961.Look at Depreciation Accounting in Nonprofit Organizations, A. JAMES

0. ELLENBERGER. January 1961.

Insurance CompaniesDepartmental Unit Cost Plan in an Insurance Company. Roy K. COWAN.

December 1960.Functional Costs and the Marketing of Life Insurance —A Sketch.

DAVID B. BRENNAN. October 1960.

Integrated Data Processing (See Data Processing Equipment)

Internal Auditing (See also Auditing)Current Concepts of Internal Auditing. LAWRENCE C. RICHARDS. April

1961.Operational Audit —An Example, The. MARCUS SCHEIMAN. July 1961.

Interunit AccountingProblems in Divisional Profit Measurement. GORDON SHILLINGLAW.

March 1961.AU G US T , 1961

Inventories (See also Material Control and Accounting)Brewery Inventory Control with Electronic Data Processing. JAY W.

BELL. October 1960.Current Values An Imperative in Today's Financial Reporting. HARRY

N. KAMPH. August 1961.Developing Order Points and Quantities for Inventory Control. R. P.

CARROLL and F. E. SCHNEIDER. December 1960.Inventory Control from a Prospective Purchaser's Viewpoint. FRED-

ERICK C. GOSEWISCH. June 1961.Inventory Management —An Application of the Exception Principle.

DOYLE W. SELDEN. December 1960."Lifo" for Both Inventory and Plant Assets. HERBERT T. McANLY.

August 1961.Replacement Values in Practice The Example of Austria. FELIX P.

KOLLARITSCH. August 1961.Retail System of Inventory Recording and Reporting. EDWARD B.

PERRY. October 1960.Simplified In- Process Inventory Costing. HENRY M. HARMAN. June

1961.

Iron and SteelSupervisory Control of Clerical Assignments. W. GERALD COLE. Feb-

ruary 1961.What the Line Manager Should Expect from the Controller's Organi-

zation. FREDERICK A. HUHN. October 1960.

Labor (See also Incentives and Profit Sharing and Pension Plans)Accounting for Labor —A Case Study. ALLAN D. PFLUGSHAUPT. June

1961.Learning Curve —A Basic Cost Projection Tool, The. MARVIN L. TAY.

LOR. February 1961.Overtime or More Help ? —A Check List of Factors to Consider. JOHN

T. O'MALLEY. October 1960.Procedure for the Centralized Gathering and Processing of Labor Data,

A. ROBERT SLAGER. October 1960.Productivity Portrayal at the Bargaining Table. PETER C. HIGGs. Octo-

ber 1960.

Machine ToolsUse of Recording Equipment Reduces Timekeeping Costs. THOMAS H.

MORTON. June 1961.

Machinery ManufacturingInstalling a Standard Material Cost Program. ROBERT BISSET. Decem-

ber 1960.Inventory Control from a Prospective Purchaser's Viewpoint. FRED-

ERICK C. GOSEWISCH. June 1961.Procedure for the Centralized Gathering and Processing of Labor Data,

A. ROBERT SLAGER. October 1960.Responsibility Reporting to Management. JAMES A. DE VILLE. De-

cember 1960.N.A.A. BULLETIN

Variance Analysis in Profit Planning. C. RUSSELL CLAUSEN. November1960.

ManagementDecision: Plant Relocation. G. I. TE BB EL and R. B. MACGREGOR.

April 1961.Financial Management —The Accountant's Stepping Stone. H. M.

STILLER. October 1960.Human Relations and More Effective Reporting. JAMES D. WILLSON.

May 1961.Mathematically Influenced Decision - Making. ROBERT B. GRANT. Janu-

ary 1961.What the Line Manager Should Expect from the Controller's Organi-

zation. FREDERICK A. HUHN. October 1960.

Manufacturing Expenses (See Overhead)

Material Control and Accounting (See also Inventories)Installing a Standard Material Cost Program. ROBERT BISSET. Decem-

ber 1960.

MergersAccounting - Related Features in Business Mergers. JACK E. STEVENS:

April 1961.Pre - Decision Reporting on Acquisition of a Plant or Company. A. W.

CLUBS. January 1961.

MiningCost Reporting for Mobile Equipment in the Mining Industry. ALTON

R. ESHBACH. September 1960.Current Aspects of Percentage Depletion Allowance. CLARENCE V.

BURNS. January 1961.

Office Organization and ManagementNew Service Cuts Clerical and Data Processing Costs, A. CARL E.

LINDQUIST. July 1961.Supervisory Control of Clerical Assignments. W. GERALD COLE. Febru-

ary 1961.Oil

Determining Income Tax Deductions for Oil and Gas Exploration and.Production Costs. DEAN M. BLOYD. July 1961.

Measuring the Return on Capital— Relating Calculations to Uses. JOHNG. MCLEAN. September 1960 (Conference Proceedings).

Profit Analysis Practices in an Oil Refining Company. NORMAN D. BER-MAN. July 1961.

Records Retention and Safeguarding —A Case Account. ROBERT R.PARMENTIER. July 1961.

Overhead (See also Direct Costing)Manufacturing Expenses —A Burden or Not? RAYMOND D. BEHRMANN.

May 1961.AUGUST, 1961 9

Paper and Paper ProductsControlling the Sales Dollar. E. C. CONLEY. June 1961.

PartsBetter Control of Surplus Parts. C. HAROLD WEBER. February 1961.

Pension PlansPlus Factors in Pension Costs. PAUL W. DEMAREST. June 1961.

PricingFlexible Costs for Pricing Decisions. MORTON BACKER. May 1961.

Printing and PublishingProviding Management with a Sense of Direction Through the Report-

ing System. ROBERT P. KEEHN. October 1960.

Product Cost and AppraisalCost Control in Product Feasibility Decisions. YASUO YOSHIDA. Feb-

ruary 1961.How to Handle Product Evaluation Procedure. HENRY L. CLAYTON.

February 1961.Monthly Unit Costs—Are They Still Significant? JOHN DEARDEN.

March 1961.Orienting Controls to the Product Life Cycle. ALLEN H. SEED. May

1961.Product Cost Brought into Focus by Comparative Analysis. WILLIAM

F. KIESER. February 1961.

Production Control (See Production Planning and Control)

Production MeasurementProductivity Portrayal at the Bargaining Table. PETER C. HICCS. OCtO-

her 1960.

Production Planning and ControlCost Control in Product Feasibility Decisions. YASUO YOSHIDA. Febru-

ary 1961.How to Handle Product Evaluation Procedure. HENRY L. CLAYTON.

February, 1961.Rapid Reference Charts for Economical Production Order Quantities.

ROBERT H. OLINE. December 1960.

Profits (See also Break -Even Points, Budgets and Return on Investment)Boundaries and Potentials of Reporting on Profit- Volume Relationships.

CARL T. DEVINE. January 1961.Developing the Profit Planning Procedure. CHARLES P. VOLLER. No-

vember 1960.Effects of Combinations of "Fast" and "Slow" Depreciation on Re-

ported Net Income, The. CALEB A. SMITH. April 1961.How to Handle Product Evaluation Procedure. HENRY L. CLAYTON.

February 1961.Measuring the Profitability of Extended Credit Transactions. W. JOSEPH

BLOOD. March 1961.

10 N.A.A. BULLETIN

Orienting Controls to the Product Life Cycle. ALLEN H. SEED. May1961.

Problems in Divisional Profit Measurement. GORDON SHILLINGLAW.

March 1961.Profit Analysis Practices in an Oil Refining Company. NORMAN D.

BERMAN. July 1961.Profit Fluctuations Caused by Standard Cost Variances. CHARLES M.

REINHERR. November 1960.Use of the Product Profit and Loss Budget for Marginal Sales Deci-

sions, The. H. K. VANCAMP. November 1960.Variance Analysis in Profit Planning. C. RUSSELL CLAUSEN. November

1960.

Public UtilitiesControlling Depreciation Charges on Mass Properties —A Punched Card

Statistical Procedure. JOSEPH P. VOGEL. October 1960.

PurchasingBetter Control of Surplus Parts. C. HAROLD WEBER. February 1961.

Radio and TelevisionAccounting for Labor —A Case Study. ALLAN D. PFLUGSHAUPT. June

1961.

Ratios and Charts (See Statistical and Mathematical Methods)

RecordsRecords Retention and Safeguarding —A Case Account. ROBERT R.

PARMENTIER. July 1961.

Reports (See also Financial Statements and Uses of Cost Data)Applying Accruals and Deferrals to Interim Earnings. Accounting

Practice Report No. 11. Section 3. April 1961.Boundaries and Potentials of Reporting on Profit - Volume Relationships.

CARL T. DEVINE. January 1961."Feedback" Aspect of Reporting, The. WILLIAM R. RIEKERT. OCtO-

her 1960.Human Relations and More Effective Reporting. JAMES D. WILLSON.

May 1961.Is Your Accounting System Productive? HARRY N. KAMPH. March

1961.Providing Management with a Sense of Direction Through the Report.

ing System. ROBERT P. KEEHN. October 1960.Responsibility Reporting to Management. JAMES A. DEVILLE. Decem-

ber 1960."Step Reporting" for Responsibility Accounting. STUART A. CLARKE.

June 1961.

Research and Development CostsEffective Reporting of Research and Development Costs. CLAUDE E.

HALE. June 1961.

A U G U S T , 1961 11

Return on Investment

Cash Management for Control of Investment. LLOYD W. SMITH. May1961.

Evaluation of Capital Projects—An Application of the Investor'sMethod. CHARLES B. ALLEN. January 1961.

Fixed -Price Contracts May Reduce Return on Investment. ROBERT M.FLANAGAN. January 1961.

Measuring the Profitability of Extended Credit Transactions. W. JOSEPHBLOOD. March 1961.

Measuring the Return on Capital — Relating Calculations to Uses. JOHNG. MCLEAN. September 1960 (Conference Proceedings).

Method of Determining Return on Investment, A. ROBERT A. LINE -BERGER. June 1961.

Return -on- Investment Concept and Corporate Policy. L. MILLARD GEL -VIN. July 1961.

Some Fallacies in Figuring Return on Investment. ROBERT N. ANTHONY.December 1960.

What Is a Good Rate of Return on Employed Capital? ROBERT B.WET -NIGHT. January 1961.

Rubber

Simplified In- Process Inventory Costing. HENRY M. HARMAN. June1961.

Standard Costs

Dimensional Principle in the Analysis of Variance, The. DANIEL LIPSKY.September 1960.

Installing a Standard Material Cost Program. ROBERT BISSET. Decem-ber 1960.

Profit Fluctuations Caused by Standard Cost Variances. CHARLES M.REINHERR. November 1960.

Variance Analysis in Profit Planning. C. RUSSELL CLAUSEN. Novem.ber 1960.

Statistical and Mathematical Methods

Cost Control Charts —An Application of Statistical Techniques. DEWEYW. NEAL. May 1961.

Critical Look at the Marginal Graph Technique, A. JOSEPH R.BURCHARD. May 1961.

Financial Statements as Elementary Business Models. PHILIP L. BLUM-ENTHAL, JR. April 1961.

Improving B -E Analysis by Linear Programming Technique. ROBERTK. JAEDICKE. March 1961.

Learning Curve —A Basic Cost Projection Tool, The. MARVIN L. TAY.LOR. February 1961.

Mathematically Influenced Decision - Making. ROBERT B. GRANT. Janu-ary 1961.

Mathematics of Accelerated Depreciation, The. PAUL H. VAN NESS.April 1961.

12 N.A.A. BULLETIN

Problem Solving Through Mathematical and Statistical Techniques —Correlation and Sampling. A. FRANKLIN MURPH. September 1960(Conference Proceedings).

Problem Solving Through Mathematical and Statistical Techniques —Use of Operations Research. ARTHUR H. SMITH. September 1960(Conference Proceedings).

Progress Curve —An Aid to Decision Making, The. B. T. Sanders andE. E. Blystone. July 1961.

Systems and Procedures (See also Manuals and Work Simplification)Is Your Accounting System Productive? HARRY N. .KAMPH. March

1961.

Tabulating Machines (See Data Processing Equipment)

Taxes (See also "lifo" titles under Inventories)Determination of Compensation under Stock Option Plans, The. PAUL

H. GUTKNECHT. July 1961.Determining Income Tax Deductions for Oil and Gas Exploration and

Production Costs. DEAN M. BLOYD. July 1961.Income Tax Allocation in Financial Statements — Occasions and Opin-

ions. SAMUEL L. READY. December 1960.Timekeeping

Use of Recording Equipment Reduces Timekeeping Costs. THOMAS H.MORTON. June 1961.

ToysCost Control in Product Feasibility Decisions. YASUO YOSHIDA. Febru-

ary 1961.Uses of Cost Data

Monthly Unit Costs —Are They Still Significant? JOHN DEARDEN.March 1961.

Waste and SpoilageCost Control of Spoiled Work. Accounting Practice Report No. 12.

Section 3. June 1961.

AU G U S T , 1961 13

Letter Length Manuscripts Published September 1960to August 1961

September 1960

Comparative Copy Costs. M. K. MARTIN.Direct Costing —Not, for Financial Reporting. RUDOLPH MALANDRO.Direct Costing— Practice, Not Principle. HENRY A. KRIEBEL.Our Lifeline Report. RAYMOND F. LORD, JR.Professional Standing for Nonpublic Accountants? ROBERT E. SCHLOS-

SER.Simple Case of Clerical Simplification, A. STANLEY MAX HUNT.

October 1960

Closer Look at Cash Discounts, A. M. D. WINTER.Distribution of the Cost of Insurance. J. VICTOR BOWMAN.

November 1960

Why Be Without Budgetary Control? CARL J. LARSON.

December 1960

Direct Costing and the No -Value Inventory. PAUL H. VAN NESS.It's the Situation —Not the System —That Counts. JOHN P. KIDNEY.Maintenance of Adequate Tax Records. MARY LANIGAR.Sampling and Statistics in Accounting Practice. HAROLD W. Fox.

February 1961

Let Us Avail Ourselves of Advanced Formula Estimating Techniques.RAYMOND B. JORDAN.

Profits, Social Objectives, and Accounting. KENNETH W. PERRY.Solace for the U. S. Taxpayer? CHARLES LAWRENCE.

March 1961

Case of the Frustrated Accountant, The. JAMES WILLETTE.Leasing Equipment— Advantageous to Whom? WALTER C. BAUER.Pitfalls of Statistical Models. F. R. LIGHT.

April 1961

Control of Capital and Unusual Expenses. JOHN B. THOMPSON.Some Thoughts on Accounting Reports. J. G. UNDERWOOD.Speak the Language. CARL M. KOONTZ.

14 N.A.A. BULLETIN

May 1961

"Auditing Through" EDP Equipment. ROBERT N. TROMBLY.Cross Training for Developing Personnel. EUGENE C. SCHUBERT.Does the Accounting Profession Extend Beyond the Practice of Public

Accounting? PATRICK S. KEMP.

June 1961

Labor Reports —The Citrus Industry. RALPH BRINCKLOW.Straight -Line Projections with the Learning Curve. DEWEY W. NEAL.Take All Discounts —For Profit. DONALD D. Kipp.

July 1961

Challenge to the Accountant to Challenge Costs, The. WALTER H.

BARNUM.Handling Salesmen's Expense Drafts — Weekly or Bimonthly? ROBERT

W. ANDERSON.Lowest Common Denominator, The. LEO P. GUIDI.Nonpublic Accountant Is Engaged in a Profession, The. ROBERT H.

COJEEN.Toward Clerical Performance Measurement. E. U. WIDMER.

August 1961

Company Course in Cost Control, A. GEORGE L. CARAWAY, JR.Program for Converting to "Whole- Dollar Accounting." JAMES B.

FROST.Pros and Cons of "Lease- Purchase" Plans. CHARLES B. ALLEN.Revenue Agents Attack Inventory Valuations. ARTHUR A. RAUTIO.Some Comments on Lease Accounting. HAROLD G. AVERY.Where Out -of- Pocket Costs Make the Best Transfer Price. ROBERT

MCMURRAY.

AU G US T , 1961 15

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