Abstract Reviews the book "Responsibility Accounting and Performance Evaluations," by Elwood L. Miller.

Abstract Distribution costs have certain unique characteristics that resist the refined tools of production accounting. Production accounting deals with quantitative, mechanical functions capable of physical measurement. Distribution accounting is confronted by qualitative functions incapable of finite measurement. The challenges confronting distribution accountants are the selection of functions, the allocation of primary expenses to functions, and the determination of service units. The selection of functions depends on the degree of cost control and cost responsibility desired. Accountants and distribution executives should determine the functions jointly. The task of subdividing primary expenses into functions becomes involved when an expense is common to one or more functions. This accounting trouble-area is frequently labeled "joint-cost problems." The application of production accounting tools to distribution problems proved inadequate and exposed the need for specialized distribution accounting techniques.

Abstract The critical review and appraisal of school accounting records and procedures is an essential step in the continuing development of more effective school administration. As school facilities and faculties grow, the school executive must rely on proven business techniques. The results produced by these techniques should be disclosed to interested parties. It is the auditor's function to consider whether the disclosures fairly reflect the results of school operations. It appears that each state has different audit requirements. A hopeful approach might be the establishment, by the accounting authorities in conjunction with education authorities, of auditing procedures and accounting principles for school districts.

Abstract Reviews the book "A Guide to Capital Expenditure Analysis," by Moustafa Abdelsamad

Reviews the book "Cost Accounting, Principles and Managerial Applications," 2nd ed., by Gerald R. Crowningshield.