Reviews the book "Present Day Banking."

Reviews the book "Audit Working Papers," by Maurice E. Peloubet.

Reviews the book "Encyclopedia of Banking and Finance," 4th ed., by Glenn G. Munn.

Reviews the book "Financial Audits," by D.L. Trouant.

Abstract The Uniform System of Accounts of the Federal Power Commission, which was adopted on June 16, 1936, was the result of a joint effort of the Federal Power Commission and representatives of several state commissions. The principle of original cost constitutes an entirely new conception of plant accounting for public utilities. It is so important to the needs of regulation and so misunderstood by those outside the pale of regulatory realms and so little has been written to explain its philosophy, that perhaps a rather full treatment of what it is and the reasons for its existence may not be altogether inappropriate. The importance of plant accounting for public utilities can hardly be overemphasized. Plant assets constitute about 86% of total assets of all electric utilities in the U.S. Another factor, which goes a long way towards explaining many problems and economic consequences identified with public utilities, is that the annual gross revenues of electric utilities amount, on an average, to only about 18% of the total investment in plant, so that the plant investment turns over about once in five and one-half years.

Journal Article Angell, the Behavior of Money Get access Frederick A. Bradford Frederick A. Bradford Lehigh University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 51, Issue 2, February 1937, Pages 364–373, https://doi.org/10.2307/1882095 Published: 01 February 1937

New attitudes and new standards, 663. — The data, 664. — Income elasticities for different foods, 665. — Calorie content of diets, 669. — Comparisons with scientifically determined diets, 671. — Nutrition and education, 676. — Nutrition and income, 677. — Nutrition and agricultural poHcy, 679.