Journal Article The Wooden Money of Tenino Get access Howard H. Preston Howard H. Preston University of Washington Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 47, Issue 2, February 1933, Pages 343–348, https://doi.org/10.2307/1883693 Published: 01 February 1933

Journal Article Velocity of Circulation of Goods Get access Raymond H. Lounsbury Raymond H. Lounsbury University of Illinois Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 47, Issue 3, May 1933, Pages 545–547, https://doi.org/10.2307/1883985 Published: 01 May 1933

Reviews the book "A Survey of a Retail Trade Area," by Fred M. Jones.

Reviews the book "Department Store Food Service," by Ina M. Hamlin and Arthur H. Winakor.

Reviews the book "Expenses and Profits of Variety Chains in 1931 Compared with 1929," by M.P. McNair.

The article focuses on the cost approach in accounting. The use of the cost approach was not an attempt to teach cost finding but rather to introduce the students to the subject through the use of simple logic of the interrelation of the main accounts of factory bookkeeping. In other methods of approach the student is too often told to do it this way, if the student can only be taught to understand as he goes along the advanced work in the subject will be more easily grasped. After the student thoroughly understood the elementary definitions, work was started on actual manufacturing. In presenting the books of original entry, no new problems were used. The class it worked the old problems which eliminated the need for analysis of transactions and still give them a review of all that had been covered before. The reasoning back of such a plan is ideal, but in actual practice it was not as successful as had been anticipated. Selling and administrative expenses were presented alter the books of original entry.

Reviews the book "The Principles of International Trade," by Huntly M. Sinclair.