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The Dollar (Book).

E. A. Kincaid
The Accounting Review 1938 13(3), 328-329
Reviews the book "The Dollar. A Study of the "New" National and International Monetary System," by John M. Donaldson.

THE EFFECT OF DIRECT CHARGES TO SURPLUS ON THE MEASUREMENT OF INCOME.

W. A. Hosmer
The Accounting Review 1938 13(1), 31-55
Abstract The article focuses on the effect of direct charges to surplus on the measurement of income. One of the principal functions of accounting is to measure income. It is widely recognized by those who have thought on the problem that the determination of the income of a corporation in a particular year is in part an expression of judgment or rather the result of a series of judgments on varied and often complex problems. The accuracy with which income is measured is determined by the quality of judgment and the nature of the accounting principles applied in the solution of these problems. Five areas are of primary importance in income determination. These are inventory valuation, depreciation, certain features of consolidation and inter-corporate relations, the policy in writing off expenses and asset revaluations to surplus, and the handling of investment portfolios. These vary in importance depending on the circumstances of particular corporations. Frequently other factors assume major importance, such as the determination of reserve for bad debts.

Ownership by Management and Control Groups in the Large Corporation

Rob Gordon
Quarterly Journal of Economics 1938 52(3), 367
I. Scope of the study and nature of the data, 367.—II. The extent of management ownership, 372.— Ownership by directors and operating executives, 376.—III. Ownership of the remaining voting stock, 379.— IV. Analysis of outside holdings separately, 383.— Problems of intercorporate ownership, 385.— V. Analysis of holdings by management and outside groups combined, 388.— VI. Proportion of all stock outstanding held by control groups, 390.— VII. Summary and conclusions, 396.