Accounting for Surplus (Book). Charles B. Couchman The Accounting Review 1927 2(2), 194-195 Reviews the book "Accounting for Surplus," by Paul W. Pinkerton.
The Analysis of Financial Statements (Book). Charles B. Couchman The Accounting Review 1926 1(4), 93-95 Reviews the book "Analysis of Financial Statements," by Harry G. Guthmann.