6 HASKINS & SELLS April
May, I. A. Street Railway Accounting.
A Manual of Operating Practice for Electric
Railways. (New York. Ronald Press.
I9I7. 454 p.)
A book which is carefully prepared and
complete usually makes a good impression.
It is perhaps the precision of statement as
much as anything that leaves the casual
reader of this book with a feeling of satisfaction.
One sometimes hears that the Interstate
Commerce Commission has left little opportunity
for individual initiative in the keeping
of street railway accounts. The author of
"Street Railway Accounting" proves conclusively
that the Commission has left plenty
to the respondent organizations.
After a discussion of the organization of
the accounting department the outline of
working methods is presented, first, that
mainly without the Comptroller's office, and
second, that within the same. The last part
is devoted to "additional" forms. The use
of the word "additional" is quite necessary
since the book is profusely illustrated with
forms of all kinds.
Saliers, E. A. Financial Statements
Made Plain. (New York. Magazine of
Wall Street. 1917. 96 p.)