N.A.A.BULLETIN

August (� Ap In Three Sections1962 � � II�U� Section 3

1.919' S

Topical Index to Volume XLIIIof

N.A.A. BULLETINand Special Publications

Section 1

Research Reports

Accoun ting Practice Repor ts

SEPTEMBER 1961 T HROUGH AUGUST 1962

Topical IndexAccounting

Background for Management - Accounting Techniques. ERIC L. KOHLER.October, 1961.

Emerging Role of Mathematical Methodology in Accountancy. NORTONM. BEDFORD, CHARLES H. GRIFFIN and THOMAS H. WILLIAMS.June, 1962.

Emerging Tools for Managerial Accounting. NORTON M. BEDFORD.October, 1961.

Management Accountant's Opportunity in the Present Business Climate,The. WILLIAM H. FRANKLIN. October, 1961.

Accounting Systems (See Systems and Procedures)

Accounts PayableAccounting for Payables —A Tabulating Procedure. ELMER B. FISHER.

September, 1961.

Accounts ReceivableAccounts Receivable Information for the Credit Department. JAMES D.

CRAIG. July, 1962.Order Entry- Billing —Key to Standard Profit Analysis. ROBERT H.

SCHWINN. July, 1962.Small Order in Large and Small Business, The. DAVID E. HENDERSON.

December, 1961.Administrative Expense

Control of Administrative Expenses in Banking, The. RICHARD J.POWELL. May, 1962.

Management Costs Can Be Controlled. FRED R. GRANT. May, 1962.Advertising (See Distribution)

Airplane Construction and TransportationEDP Control of Detail Parts in Airframe Manufacturing. CHARLES T.

BARRETT. December, 1961.Effective Overhead Budgeting. KENNETH E. MCMULLEN. September,

1961.Input - Output Relationships as a Forecasting Tool. R. L. DRESSEL. June,

1962.Assets —Fixed (See also Return on Investment)

Doubtful Areas in Lease Capitalization. CHARLES G. WALKER. March,1962.

Management Planning of Capital Allocations to Business Activities.JOHN V. JAMES. September, 1961.

Practical Application of Present -Value Technique, A. G. M. JONES andW. T. YARD. January, 1962.

Rental vs. Purchase of Data Processing Equipment. EDWIN D. WOLF.July, 1962.

Three Applications of Prices Indices in Property Accounting. ROBERTH. MCCLEARY. March, 1962.

2 N.A.A. BULLETIN

Auditing

Accounting and Auditing Preparation for Public Offering of Securities.ANDREW BARR. February, 1962.

Development of Auditing Standards and Techniques for EDP Systems,The. RICHARDS S. WOODS. September, 1961.

Pre -Audit for Determining Use Tax Liability. GEORGE K. MUHLBERG.February, 1962.

BakeriesContribution Margin Reporting for a Multi -Unit Bakery. EDWARD T.

BREARTON. July, 1962.

Balance Sheets (See Financial Statements)

Banks and BankingControl of Administrative Expenses in Banking, The. RICHARD J.

POWELL. May, 1962.

Billing (See Accounts Receivable)

Break -Even PointsEmphasizing the Marginal Factor in the Break -Even Analysis. SIDNEY

M. ROBBINS. October, 1961.Toward a Generalized Break -Even Formula. WILLIAM J. VATTER. De-

cember, 1961.

BudgetsBudgetary Planning and Control in a Steel Company. D. RICHARD

SMITH. February, 1962.Budgeting for Direct Material Inventories. JOHN ARROL. February,

1.962.Building the Factory Expense Budget and Its Utilization. GEOGGE B.

CLEVELAND. :September, 1961.Capital Budgeting Controversy: Present Value vs. Discounted Cash

Flow Method, The. GERALD A. POLLACK. November, 1961.Capital Budgeting —The Present -Value Method and a Further Step.

HAROLD BIERMAN, JR. May, 1962.Control of Administrative Expenses in Banking, The. RICHARD J.

POWELL. May, 1962.Effective Overhead Budgeting. KENNETH E. MCMULLEN. September,

1961.Input - Output Relationships as a Forecasting Tool. R. L. DRESSEL. June,

1962.Management Costs Can Be Controlled. FRED R. GRANT. May, 1962.Significant Aspects of Profit Planning, The. WILLIAM W. GERECKE.

January, 1962.Some Suggestions for Budgetary Control of Foreign Operations. JAMES

J. DARBY. May, 1962.Starting Budgeting in Small Companies. ROBERT G. CHAPMAN. May,

1962.AUG US T, 1962 3

Burden (See Overhead)

CafeteriasGeneral Ledger on Random Access Equipment, The. A. R. OUTLAW.

September, 1961.

Cash FlowCash Flow Analysis for Managerial Control. N.A.A. Research Report

No. 38. October 15, 1961.

ChemicalsCould Game Theory Aid Capital Budgeting? WILLIAM G. NELSON IV.

June, 1962.

CorkConverting to Direct Costing. RAY E. LONGENECKER. August, 1962.

Cost Accounting (See also Training of Industrial Accountants)Fundamentals of Responsibility Accounting. MARTIN N. KELLOGG.

April, 1962.Rudiments of Responsibility Accounting in Public Utilities. JOSEPH P.

VOGEL. January, 1962.

Cost Control and ReductionAdding Performance Control to Cost Control. JOHN M. WHALEN.

August, 1962.Cost Control of an Integrated Multi -Plant Paper Company. WILLIAM

P. CARR. June, 1962.Looking Ahead in Managerial Cost Analysis and Control. ARTHUR E.

CARLSON. May, 1962.System of Managerial Control Using "Live" Ratios and Control Charts,

A. SPENCER A. TUCKER. August, 1962.Value Analysis and the Accountant. HOWARD L. C. LESLIE. October,

1961.

Cost Systems (See Systems and Procedures)

Cost - Volume- Profit Relationship (See Break -Even Points and Budgets)

CreditAccounts Receivable Information for the Credit Department. JAMES D.

CRAIG. July, 1962.

Data Processing EquipmentAccounting for Payables —A Tabulating Procedure. ELMER B. FISHER.

September, 1961.Accounting Implications of Nonaccounting Computer Applications.

ARMIN C. TUFER. April, 1962.Accounts Receivable Information for the Credit Department. JAMES D.

CRAIG. July, 1962.Coming Improvements in Information Processing Systems. H. WARREN

WHITE. June, 1962.Development of Auditing Standards and Techniques for EDP Systems,

The. RICHARD S. WOODS. September, 1961.

4 N.A.A. BULLETIN

EDP Control of Detail Parts in Airframe Manufacturing. CHARLES T.BARRETT. December, 1961.

First Computer Application —Order Processing and Sales Statistics, The.MERLYN C. RUE. April, 1962.

Five Ways in Which Computer Systems Strengthen Internal Control.ROBERT F. GARLAND. July, 1962.

General Ledger on Random Access Equipment, The. A. R. OUTLAW,September, 1961.

Integrated Order Processing Using a Computer and CommunicationsEquipment. JACK M. CARMEAN. April, 1962.

Integrating the Systems, Programming and Data Processing Functions.MARTIN R. MARKS. April, 1962.

Order Entry - Billing —Key to Standard Profit Analysis. ROBERT H.SCHWINN. July, 1962.

Practical Control of Preparatory Programming Time for a ComputerInstallation. RICHARD P. JONES. April, 1962.

Rental vs. Purchase of Data Processing Equipment. EDWIN D. WOLF.July, 1962.

Ten Consequences of Inadequate Planning of Automatic Data Process-ing. JOSEPH A. VIGNALI. April, 1962.

We Are Keeping Track of Our Computer's Pay -Out. JAMES H.HOWARTH, JR. April, 1962.

Delivery Expenses (See Distribution)

Depreciation, Depletion and Amortization (See Assets — Fixed)Direct Costing

Balancing the Considerations for a Company Thinking of Direct Cost-ing. PAUL R. WALSH. March, 1962.

Combined Costing Procedures at Work. GEORGE W. FRANK. June, 1962.Contribution Margin Reporting for a Multi -Unit Bakery. EDWARD T.

BREARTON. July, 1962.Converting to Direct Costing. RAY E. LONGENECKER. August, 1962.Direct Costing —An Aid in Contract Profit Planning and Control. KEN-

NETH R. RICKEY. November, 1961.Direct Costing —Its Weaknesses and Its Strengths. R. LEE BRUMMET.

March, 1962.Disclosures of the Direct Costing Income Statement. WILLIAM DAVID

ABEL. March, 1962.Discussion of the Usefulness and Theory of Direct Costing, A. Louis H.

Jordan. March, 1962.Marginal Income as a Factor in Pricing. WILLIAM C. TUTHILL. July,

1962.Things Learned in the Installation of Direct Costing. JOHN V. JAMES.

March, 1962.Using Direct Cost Information for Pricing. KENNETH K. KNUTZEN.

August, 1962.

DistributionBasic Analyses for Product - Pricing and Marketing Purposes. W. JOSEPH

BLOOD. July, 1962.

AUGU ST, 1962

Developing Standard Costs for Company Warehousing Operations.FRANK M. MASTROMANO. February, 1962.

Comparative Costing of Alternative Delivery Systems —A Discussionand an Example. FREDERIC A. BRETT. April, 1962.

First Computer Application —Order Processing and Sales Statistics, The.MERLYN C. RUE. April, 1962.

Integrated Order Processing Using a Computer and CommunicationsEquipment. JACK M. CARMEAN. April, 1962.

Marketing Cost Analysis —A Reply. ROBERT K. JAEDICKE. July, 1962.Marketing Cost Analysis —Its Relationship to Factory Costing Methods.

MARTIN MELLMAN. January, 1962.Review of Tax Accounting for Travel and Entertainment Expense, A.

WAYNE WHITE. August, 1962.Small Order in Large and Small Business, The. DAVID E. HENDERSON.

December, 1961.

EconomicsThree Applications of Price Indices in Property Accounting. ROBERT

H. MCCLEARM. March, 1962.

Electrical ManufacturingBudgeting for Direct Material Inventories. JOHN ARROL. February,

1962.Calculating Price Determining Factors —A Procedure. LESTER J.

SCHNEIDER. December, 1961.Finding, Screening and Appraising New Products. NUELL P. STEIN -

METZ and DOUGLAS D. DODD. November, 1961.Instant Unit Cost Reporting. PETER E. JENSEN. June, 1962.Three Applications of Price Indices in Property Accounting. ROBERT H.

MCCLEARM. March, 1962.Value Analysis and the Accountant. HOWARD L. C. LESLIE. October,

1961.

Electronic Data Processing (See Data Processing Equipment)Electronic Equipment (See Data Processing Equipment)

EngineeringInventory Control of Engineering Work -in- Process —A Case Study. H.

EUGENE MENZEL. November, 1961.Manpower Planning and Control for Engineering Projects. JOSEPH F.

WHITNEY. October, 1961.

Estimating (See also Budgets and Forecasting)Instant Unit Cost Reporting. PETER E. JENSEN. June, 1962.

Financial Statements (See also Reports)Accounting and Auditing Preparation for Public Offering of Securities.

ANDREW BARR. February, 1962.Accounting Treatment of Pension Plan Costs. PHILIP L. FRIEST. May,

1962.N.A.A. BULLETIN

Comparing the Company with Its Industry by Ratios. WILLIAM E. WES-TERDAHL. November, 1961.

Deferred Credits -A Disguise. JAMES M. OWEN. April, 1962.Fixing Responsibility through Profit and Loss Analysis. GERALD R.

CROWNINGSHIELD and GEORGE L. BATTISTR. December, 1961.

Fixed Assets (See Assets — Fixed)

FoodFundamentals of Responsibility Accounting. MARTIN N. KELLOGG.

April, 1962.

Forecasting (See also Budgets)Eliminating the Pitfalls in Financial Forecasting. ROBERT B. COOKE.

January, 1962.How We Took Hold of Long -Range Planning. CLARENCE A. DANIELSON.

March, 1962.Input - Output Relationships as a Forecasting Tool. R. L. DRESSEL. June,

1962.Organizational Aspects of Inventory Management. STANLEY Z. BRONNER.

December, 1961.

Foreign PracticesSome Suggestions for Budgetary Control of Foreign Operations. JAMES

J. DARBY. May, 1962.

Freight ChargesEfficient Procedure for Paying and Distributing Freight Charges, An.

V. E. GRIFFIN. February, 1962.

Glass

Do We Over - Emphasize Investment Return and Cash -Flow Discount?DONALD O. HARPER. October, 1961.

Government ContractsAdding Performance Control to Cost Control. JOHN M. WHALEN.

August, 1962.PERT—A Recent Control Concept. JOHN JODKA. January, 1962.Steps in Pricing Defense Contracts for Profit Control. GROVER D.

ROGERS. August, 1962.

Government UnitsTen Consequences of Inadequate Planning of Automatic Data Process-

ing. JOSEPH A. VIGNALI. April, 1962.

Graphs (See Statistical and Mathematical Methods)

InsuranceConservation of Assets Through a Prudent Insurance Program. RALPH

F. MOWEN. February, 1962.

AUGU ST, 1962 7

Insurance CompaniesManagement Accounting for the Life Insurance Industry. MARTIN J.

AMLUNG, JR. May, 1962.

Integrated Data Processing (See Data Processing Equipmentand Systems andProcedures)

Internal Auditing (See Auditing)

Internal ControlFive Ways in Which Computer Systems Strengthen Internal Control.

ROBERT F. GARLAND. June, 1962.

Interunit AccountingDeveloping Inter -Unit Accounting When We Built Our Second Plant.

FLOYD L. COOK. August, 1962.Divisional Profit Calculation —Notes on the "Transfer Price" Problem.

HOWARD C. GREER. July, 1962.Experience with Return on Capital to Appraise Management Perform-

ance. Accounting Practice Report No. 14. Section 3. February,1962.

Some Suggestions for Budgetary Control of Foreign Operations. JAMESJ. DARBY. May, 1962.

Synchronized Inventory Control —One Company's System. HERBERT H.SEIFFERT. December, 1961.

Inventories (See also Material Control and Accounting)Inventory and Maintenance Cost Controls by Use of Punched Cards.

HARRY S. JOHNSON. October, 1961.Inventory Control of Engineering Work -in- Process —A Case Study.

H. EUGENE MENZEL. November, 1961.Inventory Valuation Lacks Accounting Standards. JOHN V. VAN PELT,

III. March, 1962.Organizational Aspects of Inventory Management. STANLEY Z. BRONNER.

December, 1961.Synchronized Inventory Control —One Company's System. HERBERT H.

SEIFFERT. December, 1961.Three Useful Inventory Control Techniques. WALTER K. KRowICKI.

June, 1962.

Iron and SteelBalancing the Considerations for a Company Thinking of Direct Costing.

PAUL R. WALSH. March, 1962.Budgetary Planning and Control in a Steel Company. D. RICHARD

SMITH. February, 1962.Control of Regular Maintenance Work —A Procedure. WALTER J. VAL-

LENCOUR. October, 1961.

Job CostsSignificant Indicators for a One -Page Plant Report. RICHARD L. WOOD-

RUFF, November, 1961.

N.A.A. BULLETIN

LaborBuilding the Factory Expense Budget and Its Utilization. GEORGE B.

CLEVELAND. September, 1961.Manpower Planning and Control for Engineering Projects. JOSEPH F.

WHITNEY. October, 1961.

Machinery ManufacturingBasic Analyses for Product - Pricing and Marketing Purposes. W. JOSEPH

BLOOD. July, 1962.Capsule or Machine Hour Costing. JACOB SCHMIDT. November, 1961.Management Planning of Capital Allocations to Business Activities.

JOHN V. JAMES. September, 1961.Significant Indicators for a One -Page Plant Report. RICHARD L. WOOD-

RUFF. November, 1961.Things Learned in the Installation of Direct Costing. JOHN V. JAMES.

March, 1962.

Maintenance (See Repairs and Maintenance)

ManagementBackground for Management- Accounting Techniques. ERIC L. KOHLER.

October, 1961.Emerging Tools for Managerial Accounting. NORTON M. BEDFORD.

October, 1961.Management Accountant's Opportunity in the Present Business Climate,

The. WILLIAM H. FRANKLIN. October, 1961.Management Planning of Capital Allocations to Business Activities.

JOHN V. JAMES. September, 1961.Why Measure Return on Capital? W. G. LIVINGSTON and R. C. BROWN.

September, 1961.Manuals

Policy and Procedure Manual —An Effective Guide to Action, The.FRANK F. TETZ. November, 1961.

Manufacturing Expenses (See Overhead)

Material Control and Accounting (See also Inventories)Budgeting for Direct Material Inventories. JOHN ARROL. February,

1962.

Mergers of CorporationsLooking Ahead in Evaluating Proposed Mergers. DAVID F. FOLZ and J.

FRED WESTON. April, 1962.

Metal WorksManagement Costs Can Be Controlled. FRED R. GRANT. May, 1962.

Nonferrous MetalsIntegrated Order Processing Using a Computer and Communications

Equipment. JACK M. CARMEAN. April, 1962.Order Entry- Billing —Key to Standard Profit Analysis. ROBERT H.

SCHWINN. July, 1962.

AUGUST, 1962

Organizational Aspects of Inventory Management, STANLEY Z. BRON-NER. December, 1961.

Office Organization and ManagementMaking Work Measurements in the Office. LESLIE C. BLANC. July, 1962.

OilAppraising Profit in the Crude Oil Producing Industry. WAYNE W.

THOMAS. December, 1961.Measuring the Earning Power of Investments —A Comparison of Meth.

ods. HERBERT W. JOHNSON. January, 1962.Multiple- Product Operating Statements in an Oil Refinery. A. J.POINTS.

June, 1962.

Overhead (See also Direct Costing)Building the Factory Expense Budget and Its Utilization. GEORGE B.

CLEVELAND. September, 1961.Capsule or Machine Hour Costing. JACOB SCHMIDT. November, 1961.Effective Overhead Budgeting. KENNETH E. MCMULLEN. September,

1961.

Paper and Paper Products

Cost Control of an Integrated Multi -Plant Paper Company. WILLIAM P.CARR. June, 1962.

Developing Inter -Unit Accounting When We Built Our Second Plant.FLOYD L. COOK.August, 1962.

Inventory and Maintenance Cost Controls by Use of Punched Cards.HARRY S. JOHNSON. October, 1961.

Pa itsInventory and Maintenance Cost Controls by Use of Punched Cards.

HARRY S. JOHNSON. October, 1961.

Payroll Accounting (See Labor)

Pension PlansAccounting Treatment of Pension Plan Cost. PHILIP L. FRIEST. May,

1962.

PharmaceuticalsFirst Computer Application —Order Processing and Sales Statistics, The.

MERLYN C. RUE. April, 1962.Synchronized Inventory Control —One Company's System. HERBERT H.

SEIFFERT. December, 1961.

PlasticsWe Are Keeping Track of Our Computer's Pay -Out. JAMES H.

HOWARTH, JR. April, 1962.Pricing

Basic Analyses for Product - Pricing and Marketing Purposes. W. JOSEPHBLOOD. July, 1962.

10 N.A.A. BULLETIN

Calculating Price Determining Factors — A Procedure. LESTER J.SCHNEIDER. December, 1961.

Flexible Price Formula, A. JOHN HUDIG. July, 1962.Marginal Income as a Factor in Pricing. WILLIAM C. TUTHILL. July,

1962.Steps in Pricing Defense Contracts for Profit Control. GROVER D.

ROGERS. August, 1962.Using Direct Cost Information for Pricing. KENNETH K. KNUTZEN.

August, 1962.

Product Cost and AppraisalFinding, Screening and Appraising New Products. NUELL P. STEIN -

METZ and DOUGLAS D. DODD. November, 1961.Instant Unit Cost Reporting. PETER E. JENSEN. June, 1962.Stimulating Management with Competitive Product Analysis. OWEN B.

HILL. April, 1962.Three Product Cost Indexes Useful as Management Tools. WILLIAM K.

BLUE, JR. July, 1962.

Production Control (See Production Planning and Control)

Production Planning and ControlAdding Performance Control to Cost Control. JOHN M. WHALEN. Au-

gust, 1962.Determination of Optimum Production Quantities. JOSEPH M. FREE-

MAN. February, 1962.EDP Control of Detail Parts in Airframe Manufacturing. CHARLES T.

BARRETT. December, 1961.PERT —A Recent Control Concept. JOHN JODKA. January, 1962.

Profits (See also Break -Even Points, Budgets and Return on Investment)

Appraising Profit in the Crude Oil Producing Industry. WAYNE W.THOMAS. December, 1961.

Budgetary Planning and Control in a Steel Company. D. RICHARDSMITH. February, 1962.

Direct Costing —An Aid in Contract Profit Planning and Control.KENNETH R. RICKEY. November, 1961.

Effect of Product Mix Changes on Profit Variance. Louis S.DRAKE.October, 1961.

Finding, Screening and Appraising New Products. NUELL P. STEIN -METZ and DOUGLAS D. DODD. November, 1961.

Fixing Responsibility through Profit and Loss Analysis. GERALD R.CROWNINGSHIELD and GEORGE L. BATTISTA. December, 1961.

How We Took Hold of Long -Range Planning. CLARENCE A. DANIELSON.March, 1962.

Order Entry - Billing —Key to Standard Profit Analysis. Robert H.SCHWINN. July, 1962.

Preparation of a Monthly "President's Letter." DAVID D. MERRIMAN.December, 1961.

Revenue Postulate — Realization or Recognition, The. EARL A. SPILLER,JR. February, 1962.

AUGU ST, 1962 11

Significant Aspects of Profit Planning, The. WILLIAM W. GERECKE.January, 1%2.

Simplified Financial Research —An Example in Profit Maximization.NATHANIEL M. PIGMAN, JR. January, 1962.

Public UtilitiesRudiments of Responsibility Accounting in Public Utilities. JOSEPH P.

VOGEL. January, 1962.

PurchasingWay of Determining Economical Buying Quantities, A. ROBERT H.

OLINE. February, 1962.

Radio and TelevisionDeveloping Standard Costs for Company Warehousing Operations.

FRANK M. MASTROMANO. February, 1962.Inventory Control of Engineering Work -in- Process —A Case Study.

H. EUGENE MENZEL. November, 1961.

Ratios and Charts (See Statistical and Mathematical Methods)

Real Estate (See Assets — Fixed)

Repairs and MaintenanceControl of Regular Maintenance Work —A Procedure. WALTER J. VAL-

LENCOUR. October, 1961.Inventory and Maintenance Cost Controls by Use of Punched Cards.

HARRY S. JOHNSON. October, 1961.

Reports (See also Financial Statements)Contribution Margin Reporting for a Multi -Unit Bakery. EDWARD T.

BREARTON. July, 1962.EDP Control of Detail Parts in Airframe Manufacturing. CHARLES T.

BARRETT. December, 1961.Factory Cost Analyst: Man of the Moment, The. GLEN E. WOODSON.

May, 1962.Management Data Book —A Handy Source of Information, The. ROBERT

A. BLAKE. May, 1962.Preparation of a Monthly "President's Letter." DAVID D. MERRIMAN.

December, 1961.Significant Indicators for a One -Page Plant Report. RICHARD L. WOOD-

RUFF. November, 1961.Use of Graphs in Internal Reporting. Accounting Practice Report No.

13. Section 3. October, 1961.

Research (See Statistical and Mathematical Methods)

Return on InvestmentAdditional Considerations in Return on Investment Analysis. MORTON

BACKER. January, 1962.Appraising Profit in the Crude Oil Producing Industry. WAYNE W.

THOMAS. December, 1961.

12 N.A.A. BULLETIN

Capital Budgeting —The Present -Value Method and a Further Step.HAROLD BIERMAN, Jr. May, 1962.

Capital Budgeting Controversy: Present Value vs. Discounted CashFlow Method, The. GERALD A. POLLACK. November, 1961.

Could Game Theory Aid Capital Budgeting? WILLIAM G. NELSON IV.June, 1962.

Do We Over- Emphasize Investment Return and Cash -Flow Discount?DONALD O. HARPER, 1961.

Easy Method for Closely Approximating the Rate of Return on Invest-ment, An. G. EDWARD PHILIPS. October, 1961.

Experience With Return on Capital to Appraise Management Perform-ance. Accounting Practice Report No. 14, Section 3. February,1962.

Management Planning of Capital Allocations to Business Activities.JOHN V. JAMES. September, 1961.

Measuring the Earning Power of Investments —A Comparison of Meth-ods. HERBERT W. JOHNSON. January, 1%2.

Why Measure Return on Capital? W. G. LIVINGSTON and R. C. BROWN.September, 1961.

Sales Analysis and Control (See Distribution)

Small BusinessStarting Budgeting in Small Companies. ROBERT G. CHAPMAN. May,

1962.

Standard CostsCombined Costing Procedures at Work. GEORGE W. FRANK. June, 1962.Developing Standard Costs for Company Warehousing Operations.

FRANK M. MASTROMANO. February, 1962.Development and Reporting of Variances. Accounting Practice Report

No. 15. Section 3. July, 1962.Standard Costing Needs Better Variances. DAVID SOLOMONS. December,

1961.

Statistical and Mathematical MethodsCan We Pass the Chi Square Test? PAUL R. MCCLENON. June, 1962.Capital Budgeting Controversy: Present Value vs. Discounted Cash

Flow Method, The. GERALD A. POLLACK. November, 1961.Comparing the Company with Its Industry by Ratios. WILLIAM E.

WESTERDAHL. November, 1961.Could Game Theory Aid Capital Budgeting? WILLIAM G. NELSON IV.

June, 1962.Determination of Optimum Production Quantities. JOSEPH M. FREE-

MAN. February, 1962.Effect of Product Mix Changes on Profit Variance. Louis S. DRAKE.

October, 1961.Emerging Role of Mathematical Methodology in Accountancy. NORTON

M. BEDFORD, CHARLES H. GRIFFIN and THOMAS H. WILLIAMS.June, 1962.

AUGUST, 1962 13

Emerging Tools for Managerial Accounting. NORTON M. BEDFORD.October, 1961.

Simplified Financial Research —An Example in Profit Maximization.NATHANIAL M. PIGMAN, JR. January, 1962.

System of Managerial Control Using "Live" Ratios and Control Charts,A. SPENCER A. TUCKER. August, 1962.

Three Useful Inventory Control Techniques. WALTER K. KROWICKI.June, 1962.

Use of Graphs in Internal Reporting. Accounting Practice Report No.13. Section 3. October, 1961.

Way of Determining Economical Buying Quantities, A. ROBERT H.OLIVE, February, 1962.

Supplies (See Material Control and Accounting)

Systems and Procedures (See also Manuals)

Coming Improvements in Information Processing Systems. H. WARRENWHITE. June, 1962.

Integrating the Systems, Programming and Data Processing Functions.MARTIN R. MARKS. April, 1962.

Tabulating Machines (See Data Processing Equipment)

Taxes

Tools

Pre-Audit for Determining Use Tax Liability. GEORGE K. MUHLBERG.February, 1962.

Review of Tax Accounting for Travel and Entertainment Expense, A.WAYNE WHITE. August, 1962.

State Income Taxes and Out -of -State Companies. LEON RIDGWAY. May,1962.

Factory Cost Analyst: Man of the Moment, The. GLEN E. WOODSON.May, 1962.

Training of Industrial Accountants

Guideposts in Development of Accounting Education. WILLIAM A.TERRILL. November, 1961.

Study -Work Alternation in Accounting Education. JAMES A. CASH.May, 1962.

Vegetable Oils

How We Took Hold of Long -Range Planning. CLARENCE A. DANIELSON.March, 1962.

Warehousing

Developing Standard Costs for Company Warehousing Operations.FRANK M. MASTROMANO. February, 1962.

14 N.A.A. BULLETIN

Letter Length Manuscripts Published September 1961to August 1962

September 1961

Centralized Control of Multiplant Operation —Some Benefits. DAVID E.HENDERSON.

Coding Branch Statements for Fast Transmission. H. K. DONALDSON.Cost Standards —On What Basis? F. J. McLAUGHLIN, JR.Truth or Tradition? —The Problem of Current Costs and Comparisons.

L. H. GILLES, JR.Depreciation as an Element of Cost in Federal Operations. A. T.

SAMUELSON.Now —The Effect of Auditing on EDP. ROBERT G. SWARTZ.Using Internal Audit Findings Wisely. JAMES A. CARASIMS.

October 1961

Accounting in Focus. CHARLES H. GRIFFIN.Direct Costing and Public Reporting. MAURICE MOONITZ.Extending Your Accounting Education. J. F. BIENZ.Negative Approach to Office Cost Reduction — Elimination, The. JAMES

HENDERSON.Reminders on Cost -Type Government Contracts. ARTHUR A. RAUTIO.Techniques of Business Forecasting. JOHN H. REEDY.

November 1961

Accountant —Spare That Variance! ROBERT W. ROSEN.DDB or SYD —Which "Recovers" Depreciation More Rapidly? JOHN

E. GRAVES.For Next Summer —More Industrial Accounting Internship Programs.

PHILIP E. FESS.How Shall We Charge Off Mold Cost in a Style Business? EDWARD B.

PERRY.Wanted: Articles Which Confront Accounting Tasks. ARTHUR F.

O'CONNOR.

December 1961

Capital Gain for Forfeited Deposits on Containers. IRVING S. HOFF-BAUER.

Self- Processed Pay Checks. ROBERT D. RHOADS.

January 1962

Accounting Training for Accounting Students. GORDON A. JOHNSON.Depreciation for Income Measurement —A Response. PATRICK S. KEMP.Disclosure of Long -Term Leases. GORDON W. TASKER.Introduction of Uncertainty into Capital Budgeting Decisions. C. JACK-

SON GRAYSON, JR.

AUG US T, 1962 13

February 1962

Accounts Payable on Punched Cards Handling an Exception. MELVINK. IRVIN.

By-product Accounting —Some Observations. DONALD A. CORBIN.

March 1962

Company Research Through Educational Grants. HARRY L. BROWN.Direct Costing and the Balance Sheet. GEORGE L. BATTISTA.Direct Costing Can Be Applied to a Job Shop. W. H. LUNDQUIST.What's Your Progress Curve? RAYMOND B. JORDAN.

April 1962

Accountant and Product Planning, The. THOMAS G. KRESS.Limited -Value Purchase Order in the Aircraft Industry, The. PHILIP

I. K. HARDING.New Machine May Not Be the Answer, A. HAROLD A. CAMPBELL.Procedural Aspects in Educational Programs. HAROLD E. FORREST.Separating Fixed and Variable Costs for Flexible Pricing. CARLYLE

NI CKLER.Three -Step Approach to Reduce Overhead, A. JOHN E. RHODES.

May 1962

Nonspecialization Trap, The. JOHN D. RINGROSE.Supervision vs. Cost Reduction Programs. WILLIAM J. Fox.

I une 1962

Deferred Credit to Income on the Balance Sheet. THOMAS L. FOREMAN.Financial Vice - President Looks at Accounting, A. F. WARREN BROOKS.Marketing Man Looks at Accounting, A. ROLAND H. SLOAN.Plant Manager Looks at Accounting, A. W. C. ZINCK.

July 1962

Better Training of Accounting Trainees. C. LEON PITTS.Co- operative Control of R &D Expenditures. LEO J. MONIN.Fundamental Function of Auditing, The. A. T. SAMUELSON.How Are You Fixed for Fixed Assets Records? ARTHUR HAMMER.Principles of Control for Decentralized Operations. HARRY W. MOBERG.

August 1962

Diversified Use of Return on Capital. LAWRENCE P. WEBSTER.Engineers and Cost Accountants —A Comment. ROYAL E. LAPPIN.Follow Through — Necessity in Planning, The. MAURICE E. WARING and

PAUL W. DEMAREST.Speak, Listen, Read, Write. JAMES H. SHAW.

16 N.A.A. B U L L E T I N