C. P. A. LAW QUESTIONS (Of the Board of Examiners, American Institute of Accountants) AND ANSWERS By JOHN C. TEEVAN, LL.B., LL.M. RONOGRAPH LIBRARY-No. 39 P THE RONALD PRESS COMPANY NEW YORK 7 с PUBLISHERS' FOREWORD The purpose of the Ronograph Library is to provide a comprehensive source of information on the many varied problems arising from day to day in the conduct of business. It is the plan of the series to discuss each topic completely in a single, compact, thorough volume. Although these books are produced at a price which makes them available to everyone, accuracy and authority are not sacrificed in their preparation. This unit of the series is designed for candidates for the degree of Certified Public Accountant. It consists of the law questions asked in C. P. A. examinations since 1917 and the answers by an authority who in the course of these years has given special attention to this section of the examinations. A study of these questions and answers, both for their substance and their form, should prove an invaluable help to candidates when preparing for the examinations. Certain words are spelled differently in the questions and the answers, the divergence being due to the fact that the original spelling in the questions is retained, whereas in the answers the same words are spelled in accordance with more modern usage. iii |