Abstract The 1963 annual meeting of the American Accounting Association was held on August 26, 27 and 28 at Stanford University, Stanford, California. Facilities of the University, coupled with the excellent arrangements made the meeting very successful and enjoyable. The program for the Plenary session on Tuesday morning presented discussion on Standards of Accounting Education. At the Wednesday afternoon Plenary session speakers presented topics related to Responsibility Reporting to Management. In addition to the Plenary sessions, a wide variety of topics were discussed, some of which were Undergraduate Accounting Standards, Capital Investment Planning, New Approaches to Accounting Theory, Graduate and Professional Programs, Accounting for the Investment Credit, Management Services and the Certified Public .Accountants Examination. At the Wednesday luncheon and business meeting, President Walter G. Kell reviewed the work of the Committees and other Association activities. Membership Chairman David W. Phipps reported on membership changes and activities. Secretary-Treasurer Paul H. Walgenbach, presented an interim financial report.

Abstract 1962 annual meeting of the American Accounting Association was held at East Lansing, Michigan on August 27-29, 1963 with the College of Business and Public Service of Michigan State University as host. The meeting was one of the largest and most successful in the history of the Association. A number of interesting tours and special luncheons were provided for ladies attending the meeting, and special programs were arranged for teenagers and children, including dances, movies, swimming, and educational campus tours. At the luncheon and business meeting president Raymond C. Dein presided and gave a report on Association activities for the year. A motion to accept the report of the Nominations Committee was made from the floor and carried, instructing the Secretary-Treasurer to cast a unanimous ballot for the foregoing slate of nominees. At the banquet on the same evening, Dein introduced the officers and guests at the speakers table and the newly elected 1963 officers.

Abstract The 1961 annual meeting of the American Accounting Association was held on August 28, 29, and 30 in Austin, Texas with the College of Business Administration of the University of Texas as host. At the Plenary sessions on Tuesday and Wednesday, the following speakers discussed the topics indicated: "Accounting Innovation and the Psychology of Change," by Gardner M. Jones, Michigan State University; "Principles of Divisional Income Determination," by Gordon Shillinglaw, Columbia University; "New Directions in Tax Administration," by Mortimer M. Caplin, Commissioner of Internal Revenue, United States Treasury Department; "Business Information Systems," by Robert E. Pfenning, Comptroller, General Electric Company; "A Critique of Standard Costs," by David Solomons, University of Pennsylvania; "Accounting Data for Purposes of Control," by Robert K. Jaedicke, Stanford University; and "Should We Discard the Income Concept?" by Maurice Moonitz, Director of Research, American Institute of Accountants.

Abstract This article presents information on the 60th annual meeting of the American Accounting Association. The meeting was held during August 29-31 on the campus of the Ohio State University, Columbus, Ohio. It was one of the largest and most successful conventions of the Association. At the Plenary sessions on Tuesday and Wednesday, the following speakers discussed the topics indicated: H.G. Nelson, Ford Motor Company, William W. Werntz. The following subjects were discussed at the round tables held on Tuesday and Wednesday: "The Ford and Carnegie Reports," "Accounting Research," "Scope and Content of the Filth Year of Collegiate Education for Accounting," "Recent Developments in Income Tax Legislation and Education," "Integration of Managerial Accounting into Traditional Accounting Courses," "Television and Accounting Instruction," "Mathematics and Accounting Instruction," "Certified Public Accountant Regulations and Accounting Curricula," "Professional Development of Accounting Personnel in Government Service," "Scope and Content of First Course in Cost Accounting," Accounting Developments Abroad."

Abstract This article presents financial report of American Accounting Association for the year ended December 31, 1960. The income includes member's dues, associate members' dues, subscription to the "The Accounting Review," advertising, interest, sales of membership lists and sales of other publications. Expense includes printing and mailing expense, officers, travel, meetings, and administrative expense, committee expenses, salaries and others. The article also includes Statement of Income, Life Fund for the year ended December 31, 1960.

Abstract Since the emergence of the tax allocation views of the Committee on Accounting Procedure of the American Institute of Certified Public Accountants and the lengthy and well-documented excoriation of the allocation proposition by the U.S. Securities and Exchange Commission (SEC) in Accounting Series Release No. 53, a good deal of attention in accounting literature has been given to the role of the corporate income tax provision in income determination. Despite the fact that tax allocation procedures have found a large measure of acceptance in practice and although the position of SEC has changed extensively, there remains considerable difference of opinion with respect to the basic nature of the tax deduction and how it should be viewed from the standpoint of income determination, statement presentation and disclosure, rate regulation, and financial analysis. Since the inception of corporate income taxes in the U.S., the legal view of the tax provision has frequently been a rather cursory one, and in practically every case the provision has been regarded in the nature of cost or expense.

Abstract Reviews the book "Evaluating Internal Control," by Kenneth P. Johnson and Henry R. Jaenicke.

Abstract Abstract Problem recognition and formulation are usually more difficult than problem solution. However, problem recognition situations are difficult to devise, and educators in most cases seem to rely on structured problems or other prescription approaches. During the past two years a computer-simulation project has been used in auditing classes at the University of Wisconsin, principally to provide an unstructured approach to the study of sampling and confirmation techniques. This paper provides a description of such a simulation.

Reviews the book "The C.P.A. Exam: Accounting Practice by the Parallel Point Method," by P.D. Lipscomb.