Journal Article The Divisibility of Time Series Get access Elmer C. Bratt Elmer C. Bratt Bethlehem, Pennsylvania Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 5, Issue 2, February 1938, Pages 79–92, https://doi.org/10.2307/2967522 Published: 01 February 1938

Journal Article The Mechanism of Interregional Redistributions of Money Get access J. C. Gilbert J. C. Gilbert Dundee Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 5, Issue 3, June 1938, Pages 187–194, https://doi.org/10.2307/2967446 Published: 01 June 1938

I. Use of index numbers by Commissions, 105.— II. Advantages of the method, 107.— III. Suggested method of constructing such indexes, 108.— Legal requirements which must be met, 111.— Practical difficulties, 112.— Indexes must be supplemented, 114.— IV. Prospect of acceptance by the Courts, 115.

Pareto on the compound-interest principle, 641.— Increase of the foreign trade of the United States analyzed, 643.— The per capita figures, 647.— Increase of bank clearings, mining output, and manufacturing output, 649.—Increase of per capita expenditures of the federal government, 651.— Devaluation of the dollar, 652.— Increase of the national debt, 653.—Comparison with growth of foreign trade, 655.— Conclusion, 657.

Reviews the book "Cost Accounting," by John J. W. Neuner.

Abstract The 1937 committee on education of the American Accounting Association undertook the task of developing the details of a program providing 60 hours of technical training for the profession of accountancy. It was intended to correlate this program as nearly as possible with the report of the committee on education of the American Institute of Accountants (AIA). Recognizing the desirability of a flexible program which might be suitable for the various types and conditions of educational institutions, the report of the committee incorporates three separate and distinct programs which should be considered together as one general program with boundary limits established. These are designated as the recommended program, the minimum program and the maximum program. In this connection the terms minimum and maximum are used to indicate the amount of concentration in business and accounting subjects. The report of the committee thus covers a rather broad band of concentration varying from 33 hours to 87 hours out of a total of 120 hours usually required for graduation. The recommended program, in conformity with the report of the AIA committee on education, provides exactly 60 hours of business and accounting concentration.

Reviews the book "Problems in Accounting," by W.A. Hosmer.