II.—The Diagrammatical Representation Get access A. P. Lerner A. P. Lerner London School of Economics Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 1, Issue 1, October 1933, Pages 68–71, https://doi.org/10.2307/2967440 Published: 01 October 1933
Journal Article The Diagrammatical Representation of Elasticity of Demand Get access A. P. Lerner A. P. Lerner London School of Economics Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 1, Issue 1, October 1933, Pages 39–44, https://doi.org/10.2307/2967436 Published: 01 October 1933
Journal Article I.—A Note on Relative Shares Get access P. M. Sweezy P. M. Sweezy Cambridge, Mass. Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 1, Issue 1, October 1933, Pages 67–68, https://doi.org/10.2307/2967439 Published: 01 October 1933
Abstract Governmental Accounting is that type which deals with the recording and reporting of transactions for political units, such as municipalities, states and the federal government. The article presents recent attempts in governmental and institutional accounting. These are presented to show that there has been some practical improvement. A recent action has been the study and preparation of a system of uniform financial reports for universities and colleges. Dishonesty and inefficiency cannot exist for long when public opinion is adverse to it and when proper education shows a better and more efficient method. It is frequently held that improvements in all governmental procedures, including accounting, are retarded through the fact that elected officers have a short term of office and therefore, are not interested in exerting themselves for the betterment of procedures. The whole subject of governmental accounting is based upon the transactions of governmental and institutional units and their proper segregation into funds.
Abstract A second course in accountancy at the University of Illinois, in the United States, is offered to students who have had one semester of accounting fundamentals. These students are, for the most part, second semester freshmen. The text used is the second volume of "Elementary Accounting," which includes discussions and problems involving certain refinements of the first semester's work as well as many new subjects not touched upon previously. When this text was first introduced at the university several years ago it was used in the customary way. Text assignments were made and discussed, followed by the assignment and discussion of one or more disrelated problems on the particular material in hand. In such a course, the development could not be as logical as it had been in the most elementary course. In the first semester's work the student was continually forced to go over material which had been gone over earlier. Each step in the development of this first course depended very definitely upon all preceding steps.