Book review;New office in Chattanooga;Additions to the Library;

              Bulletin HASKINS & SELLS 83
Book Review
Eckardt, H. W. Accounting in the Lum­ber
Industry. (Harper & Brothers, New
York and London, 1929. 291 p.)
Much has been written at various times
covering the accounting methods and pro­cedure
for the recording of transactions
reflecting the activities of organizations en­gaged
in this line of manufacturing en­deavor.
Trade associations have given par­ticular
attention and study to the account­ing
problems of their members and have
developed systems which have, to a de­gree,
satisfactorily solved the difficulties
of their constituents.
This volume, however, is the first which
has come to our attention which attempts
to treat the subject comprehensively.
The author has covered the field of cost
recording from standing timber to finished
lumber, and has also devoted considerable
thoughtful attention to the vexing ques­tions
of by-products and the treatment of
their values in the accounts.
A full chart of accounts, accompanied
by various illustrative forms, enhances the
value of the work to the office personnel
of those concerns directly engaged in the
industry, and for purposes of reference is
worthy of a place in the library of the
public practitioner.
New Office in Chattanooga
We have pleasure in announcing, as of
December 2, 1929, the opening of an office
in the Provident Building, Chattanooga,
Tennessee. Mr. C. J . Drake, formerly of
our Detroit office, and later in charge of
our London office, is the manager.
Additions to the Library
American Electric Railway Engineering
Association. Report of Purchases and
Stores Committee No. 3 on Investment in
Material and Supplies. And the Cost of
Operating Stores. (New York, American
Electric Railway Engineering Association,
1929. 11 p.)
American Express System.. Standard
Classification of Accounts for Use at Offices
of the American Express System, Revised to
January 1, 1927. (48 p.)
General Office Equipment Corporation.
Standard Accounting System for Bus Oper­ating
Companies. (New York, General
Office Equipment Corporation, Elliott-
Fisher Division, n.d. 31 p.)
Howard, Stanley Edwin. The A B C of
Accounting. (Princeton, Princeton Uni­versity
Press, 1929. 302 p.)
Investment Bankers Association. Re­port
of the Investment Companies Committee
Given at the Meeting of the Investment
Bankers Association in Quebec, September,
1929. (5 p. mimeographed.)
National Association of Cost Account­ants.
Cost Accounting for Distribution in
Retail Grocery Stores, by Wroe Alderson.
(New York, October 1, 1929. 10 p.
N. A. C. A. Bulletin, v. 11, No. 3.)
New York (State) Board of Housing.
Uniform System of Accounts for Limited
Dividend Housing Companies. (Albany,
State Board of Housing, 1928. 22 p.)
Ohio State University. Bureau of Busi­ness
Research. Operating Results of Ohio
Wholesale Grocers—Year 1928. (Colum­bus,
Ohio State University, 1929. 39 p.
Special Bulletin).
Special Libraries Association. Sources