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E. W. SELLS, Esq.,
May 10, 1907. 30 Broad Street,
New York City. Dear Mr. Sells :- I am favored with yours of the 8th, and note that you have appointed Mr. Cook as Chairman of the Legislative Committee.
The only communication that I have received since the date of my report to the Association on April 16 is enclosed herewith. It is from the Georgia State Association of Public Accountants, enclosing, a draft of their proposed bill for presentation at the meeting of the Legislature next month. I suggest that Mr. Cook take this up in comparison with the model forms of which the Secretary has copies on file and the proposed C. P. A. bill of the State of Minnesota, which I enclose herewith.
The only other current matter of the Committee rests in an order with the Index Bureau of Albany, New York, for such information in regard to legislative proceedings as may affect our cause. This informatio is conveyed in the form of the enclosed card, and I have directed the Bureau to hereafter send their communications to Mr. Cook.
It would hardly be practical to pick out from my files the mass of correspondence had during the past two years, but in any way that I can assist Mr. Cook I should be pleased to do so. Incidentally I may say that the subject matter of the enclosed Bureau card is receiving the attention of the Illinois Society.
Yours very truly,
JNO. A. COOPER.
Report of Committee on Press and Publicity. The Committee on Press and Publicity submit the following as its report:
This committee has been on the alert since its appointment for opportunities for legitimate publicity of the functions of the Public Accountant, and while the success of the committee has been more or less limited it still feels encouraged and believes that the profession is better known than it was at the time of the committee's appointment.
It should be borne in mind that necessarily the work of the Public Accountant is seldom of a kind which will permit of publicity, inasmuch as his service usually is of a confidential nature. However, there have been during the past year numerous matters of a quasi public character, which have served to make the profession better known. The work performed in connection with the audits of the great life insurance companies in New York; investigations now in progress in connection with the public utilities situation in New York City; the investigation of the capitol scandal in Pennsylvania and several other less important matters, more local in their character, have been the source of much desirable publicity for the profession.
Your committee would respectfully call the attention of the Annual Meeting to the fact that the work which has been done during the past year by THE JOURNAL OF ACCOUNTANCY in behalf of the profession, the high character of the matter published in THE JOURNAL, the wide reputation of its contributors, and the excellent editorial management which has characterized it, have resulted in very substantial benefit to the profession at large. THE JOURNAL has been quoted from by many of the most influential newspapers and periodicals of the country, and is fast securing a place for itself among the most highly respected technical publications of America.
While it may be somewhat outside of the prerogatives of your committee to make recommendations on this subject, it is still felt that it would be less than courteous to fail to ask the continued support of the Associa tion for THE JOURNAL, and to urge upon the individual accountants everywhere the necessity of continued and sustained individual support.
Your committee has been confronted throughout the term of its service with the problem of securing co-operation from the daily press, since it is undoubtedly true that the average newspaper fails to appreciate the importance of the accountancy profession, and the average editor is not inclined to be liberal in the amount of space given to accountancy matters. It is true, however, that the profession is indebted in many quarters for courteous notices, and it is not presumptuous to say that in the opinion of your committee, the future promises an increase of the courtesies extended to our profession by the press, and a greater public interest in accountants and their work.
We find that there has been organized the “ Association of American Government Accountants,” membership in which is held by such accountants as are concerned in the accounting affairs of the United States government. This association publishes a journal entitled “The Government Accountant,” a publication which is in every way a credit to the organization putting it forth, and serving to call public attention to the field of accountancy.
Your committee desires to express its appreciation of the very able efforts made by the 1907 Committee on Annual Meeting, in the direction of publicity for the American Association. This Committee's efforts have been untiring, and the results are evident in the extended notices given our Association by the newspapers of the Twin Cities. In our judgment this Committee has accomplished more in the direction of publicity, for the present annual meeting, than has ever been accomplished upon a similar occasion, and they are entitled to the thanks, not only of this committee and of the American Association, but also of each and every member of the Accountancy Profession in the United States, for the wonderfully successful work which has been done in creating public interest in the American Association and the Profession of Public Accountancy.
EDWARD E. GORE, Chairman. Report of Committee on Education. The Committee on Education begs to submit the following report:
We find that during the last ten years great progress has been made by American universities and colleges in the development of courses of studies adapted to the needs of business men. Ten years ago, so far as we know, only one university in the country, namely, the University of Pennsylvania, made any pretense in this direction. That university, 19 early as 1881, established its Wharton School of Commerce and Finance, the avowed purpose of which was to prepare young men, not only for the duties of citizenship, but the intelligent efficiency in business careers. Bookkeeping was from the start a part of its curriculum. We are glad to know that this school has prospered, and that at the present time it is offering not merely bookkeeping, but courses in advanced accounting.
During the last ten years the example set by the Wharton School has been followed by a dozen or more of our higher institutions of learning, so that at the present time university courses in business are within the reach of every young man in the country.
It has seemed to us best not to attempt a description of all the work done in the business departments of our universities, but to confine our. selves strictly to the subject of accounting, in order that the members of the American Association may know what schools are paying especial attention to this subject. We have been in correspondence with the officials of most of the universities and colleges in the country, and have carefully examined the catalogues, which, in response to our request, have been mailed to us. We do not feel certain, however, that we have thoroughly canvassed the field, and would be glad to have our attention called to work done in any institution which we have overlooked.
We find that courses in accounting are given at the present time in the following institutions:
University of Pennsylvania.
Not all of these institutions have professors of accounting in their faculties, for in many of them the instruction in that subject is given by instructors whose specialties are in other fields. We find, however, that in the following universities the subject of accountancy is recognized in the titles borne by the professors in charge: The University of Pennsylvania, New York University, University of California, Cincinnati College of Finance, Commerce and Accounts.
In the University of Wisconsin the subject of Accountancy is merged with that of Business Administration, the latter being the titular designa. tion of the instructors in charge of the courses.
We give below a summary of the work done in each of the institutions we have named:
UNIVERSITY OF PENNSYLVANIA. This university gives instruction in accounting in two of its schools; namely, the Wharton School of Commerce and Finance, and the Evening
School of Accounts and Finance. The Wharton School is a day school and has a four-year curriculum, the purpose being to have the quality of the work done in this school on a par with that done in the College of Arts and Science. All Freshmen are required to give three hours a week to the study of accounting. This course is necessarily elementary in character. In the Junior year a three-hour course in Advanced Accounting is offered as an elective, also a three-hour course in Corporation Finance, a subject closely related to that of accountancy. Sophomores are required to take a two-hour course in Business Law.
The Evening School of the University of Pennsylvania is maintained for the benefit of men employed during the day, as well as for the benefit of those who desire to pursue the subject of accountancy further than is possible in the Wharton School. The courses given in the Evening School aim to prepare students for the C.P.A. examinations, in the State of Pennsylvania. The following courses in Accountancy and related subjects are offered:
Second and Third Years. Theory and Practice of Accounting, two hours a week-being a continuation of the course given in the Freshman year.
Cost Systems and Business Organization, two hours a week.
New YORK UNIVERSITY SCHOOL OF COMMERCE, ACCOUNTS AND FINANCB.
This school illustrates the power of a body of professional men to influence the country's educational policy, for it was founded in 1900 as a result of representations made to the university authorities by the New York Society of Certified Public Accountants.
It maintains both day and evening courses. The day school offers only one course in accounting, two hours a week for one year. The Evening School offers the following courses in accountancy and related subjects:
Theory and Practice of Accounts—Two hours a week for three years. In this course the emphasis is laid upon the practical work, theory being developed incidentally.
Philosophy of Accounts—Two hours for one semester.
Corporation Finance-Two hours a week, one year.
UNIVERSITY OF WISCONSIN. Course in Commerce-In this department of the University, under the directorship of Prof. W. A. Scott, the subject of Accountancy, although merged under Business Administration, is receiving generous treatment. Students specializing in accounts have open to them the following courses:
Business Administration (which includes Accountancy)—Three hours a week for two years. Students are required to do practical work in connection with the auditing department of the University.
Cost Accounts and Systems for Manufacturing Industries—Two hours a week, one year. Financial Institutions—Two hours a week, one year.
This course includes the accounting practices of financial institutions.
Corporation Finance and Securities—Two hours, one year.
In the catalogue of the University of Wisconsin we note that the Professor of Sociology offers a seminar course on “Modern Sin," which is described as “A study of the nature, extent, varieties and effects of contemporary wrongdoing, especially in politics and business.” It is quite possible that accountancy figures in this course as a search light.
UNIVERSITY OF ILLINOIS. This institution, in its “ Courses of Training for Business," offers the following courses of special interest to the accountant:
Corporation Accounting—Three hours a week, one semester. Students are required to analyze the reports of railway, banking and industrial corporations.
Auditing—Three hours a week, one semester.
DARTMOUTH COLLEGE. Amos Tuck School of Administration and Finance—The Tuck school is primarily a school for graduate students. It offers the following courses in Accounting and Commercial Law:
Theory and Practice of Accounts—A first year course covering trading, manufacturing and corporate accounts. Four hours a week, one year.
Advanced Accounting and Auditing—Practice and analysis. A second year course.
Special Studies in Accounting—A group of courses covering cost accounts, investment accounts, railroad accounts, and bank accounts.
In the Tuck school a program of special work is prescribed for students who plan to enter upon the practice of accountancy. It is designed to meet the standard requirements set by the examinging board of those