The Sources of War Finance in The German War Economy Get access H. W. Singer H. W. Singer Manchester Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 10, Issue 2, Summer 1943, Pages 106–114, https://doi.org/10.2307/2967427 Published: 01 July 1943

Journal Article Keynes, White, and History Get access Walter W. Haines Walter W. Haines Ocean City, N. J. Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 58, Issue 1, December 1943, Pages 120–133, https://doi.org/10.2307/1885759 Published: 01 December 1943

I. Proportion of income saved and invested by farmers, 49. — II. Proportion of nation's capital employed in agriculture, 50. — Influence of interest rates, 53. — III. Prospective profits less influential than other considerations, 54. — Extent of underinvestment, 56.— IV. Influence of tenancy, 58. — Factors restricting use of credit, 58. — V. Unexploited investment opportunities, 61. — Remedial measures available, 61.

Journal Article Welfare Economics and Rationing Get access W. C. Haraldson W. C. Haraldson New York City Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 58, Issue 1, December 1943, Pages 146–148, https://doi.org/10.2307/1885762 Published: 01 December 1943

Abstract This article focuses on the recent accounting publications by the U.S. Government. Some of the published books are "Municipal Budget Procedure and Budgetary Accounting," "Work Measurement in the City of Los Angeles Building and Safety Departments," "Governmental Cost Accounting in the Los Angeles Area" and "Cost Accounting and Work Measurement in the Federal Government." Most of the text is devoted to a discussion of budgeting for the general fund. However, budgeting for the other usual municipal funds is treated briefly with a three page discussion being given to capital budgeting in the first book. General fund budgeting is presented in the traditional three phases, namely, preparation, adoption, and execution. In the three chapters devoted to budget preparation the importance of the work program as being the basis of expenditure estimates is well brought out. A model work program is presented in the appendix. Most works on budgeting recommend the "accrual basis." Others advocate the "cash basis." This bulletin not only describes detailed procedures under both of the traditional bases but presents a very practical method of budgeting revenues on a "cash basis" and expenditures on an "accrual basis."

Abstract Reviews the book "Auditing Theory and Its Application," by Arthur Warren Hanson.

Abstract Price Control is made necessary by the conditions which result from a War Economy. Nation's purchasing power increases at the same time the goods available for consumption and use decrease and a "gap" develops between the total expendable incomes and the total goods available in the community. More people are working than in normal times and more goods and services are being produced, but the major portion of these goods and services must be appropriated for military purposes. This gap, then, develops in civilian goods and services, individual incomes increase while the amount of goods available to be purchased becomes less and less. As the military and civilian demands for raw materials and labor increase costs go up and prices begin to rise. Allowed to run its course the "price-cost" inflationary spiral would envelop all sectors of the economy and would end in economic disaster. To combat the danger of inflation national price control has been established. Beginning under the authority of an executive order and operating primarily by means of voluntary agreements to keep prices down.