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ASSOCIATION NOTES.

E. Burl Austin
The Accounting Review 1949 24(1), 104-106
Abstract The article presents information related to the field of accounting. In December, 1947, the Association of University Teachers of Accounting was formed. The Secretary advises that, until this group was formed, there existed in Great Britain no organization which was the counterpart of the American Accounting Association. The list of members is very small, by comparison, about thirty in number, but nevertheless includes virtually all university teachers of accounting in England and Scotland. At a recent meeting in Fort Worth of the Texas Association of University Instructors in Accounting, the following officers were elected President, O.J. Curry, North Texas State College; Vice-President, Charles Zlatkovitch, University of Texas; Secretary-Treasurer, Zeb B. Freeeman, Southern Methodist University. D. M. Beights served on the summer school staff at University of North Carolina, conducting a special course under joint sponsorship of the University and the North Carolina Society of Certified Public Accountants.

Montgomery's Federal Taxes (Book).

Charles J. Gaa; J. H. Landman
The Accounting Review 1949 24(3), 332-332
Abstract Reviews the book "Montgomery's Federal Taxes," vol.1 and 2, "Corporations and Partnerships, 1948-49," by Robert H. Montgomery, Conrad B. Taylor and Mark E. Richardson and "Estates, Trusts and Gifts," by Robert H. Montgomery and James O. Wynn.

PROFESSIONAL EXAMINATIONS.

Henry T. Chamberlain
The Accounting Review 1949 24(3), 321-327
Abstract The article presents information about professional examinations for a department for students of accounting. The following problems were prepared by the Board of Examiners of the American Institute of Accountants and were presented as the first half of the May, 1949 Certified Public Accountant examination in accounting practice. Candidates were required to solve all problems in four and a half hours. A suggested time schedule is also given in the article. Some problems are the condensed balance sheets of company A, B and C were prepared as of December 31, 1948. The stock of Company C was acquired by Company B on January 31, 1947. Since that date Company C has had total earnings of $28,400 and paid cash dividends of $40,000. Company B has credited all dividends received to its income account. Company A acquired the stock of Company B on December 31, 1948. Students were asked to prepare the journal entries necessary for the preparation of a consolidated balance sheet of Company A and subsidiaries as of the close of business December 31, 1948. Show all supporting computations in good form.