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Accounting Research
BULLETINS
Copyright 1940 by American Institute of Accountants
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Issued by the Committee on Accounting Procedure, American Institute of Accountants, 13 East 41st Street, New York, N. Y.
November 1940
Reports of Committee on Terminology
(Special)
No. 7
FOREWORD
BELOW are presented two reports of the committee on terminology, which, as stated in the first report, has been constituted from the committee on accounting procedure.
It is thought convenient to issue these reports in a form to be included in the Research Bulletins binder. It should be noted, how-ever, that while the committee on accounting procedure approved the reports for presentation to the Council and has now authorized publication of these reports, they do not represent formal pronounce-ments of that committee, as preceding bulletins do.
REPORT OF THE COMMITTEE ON TERMINOLOGY
MIDYEAR, 1940
To the Council of the American Institute of Accountants: GENTLEMEN:
The committee on terminology has this year been constituted from the membership of the committee on accounting procedure. This emphasis on the relation between the tasks of the two committees suggests a re-examination of the work and program of the committee on terminology.
The committee was constituted in 1920 and entered on the task of compiling a vocabulary of words and expressions used in accounting and gradually preparing definitions thereof. In 1931 the committee brought together definitions which had been formulated, in a volume which was published by the Institute under the title Accounting Termi-nology, but without official approval and with emphasis on its tentative character. In 1932 a differently constituted committee prepared an-other and apparently quite independent tentative compilation which was never published.
A comparison of the two reports shows how vain was the hope ex-pressed by the committee of 1931 that its definitions would be accepted
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