There is no mystery to public relations. Any certified public accountant would consider himself well qualified to deal intelligently with each individual phase of a public relations program. As a profession grows more complex, the transmission of ideas is quickened, competitive forces are multiplied and expanded, it becomes increasingly apparent that the profession must win and hold the approval of others if it is to survive the welter of competing forces struggling for public favor. This recognition leads to the development of public relations. Public relations is not a commodity that can be purchased like durable goods at the corner store. However, it does find its worth, and its proofs, in the realm of the tangible as well as the intangible. One thing is unalterably true. Public relations must be based on sincerity of purpose and honesty of expression. Otherwise it will have no lasting value. Public relations for the accounting profession, or any group for that matter, begins and ends with the individual. The first essential of good public relations for certified public accountants is good work of professional character, a strict adherence to the principle of independent judgment

Reviews the book "Business Forecasting, Principles and Practices," by Frank D. Newbury.

Reviews the book "Accounting Principles," by J. Hugh Jackson.

The Annual Business Meeting of the members of the American Accounting Association was conducted as part of two regularly scheduled sessions of the 1951 Convention. During the banquet session on September 6, 1951 officers for 1952 were elected. The remaining business was handled during the regular business session on September 7, 1951. Mr. A. C. Bekaert, Vice President of the Colorado Fuel and Iron Corp. addressed the members and guests at the banquet on the subject of clarification of terminology used in financial statements. It was announced that registrations at the convention made through the middle of the first day were 302 men and 102 ladies. The total attendance at the several sessions was about 500. Mr. Harvey Meyer of the University of Tennessee, Knoxville, Tennessee presented the report of the nominating committee. The new officers were introduced and George R. Husband of Wayne University, Detroit, Michigan made an acceptance speech, on behalf of elected members. The report of the committee on by-laws was presented by chairman Harvey Meyer; it proposed an extensive editorial revision of the language of the by-laws in the interest of clarification, plus a few minor substantive changes. After some discussion, the report of the committee on by-laws was approved unanimously.

There is much interest still evidenced by many teachers of accounting on the subject of tests, and specifically, on the advantages and disadvantages of so-called objective tests. It is hoped that this report of some of experiences with these tests will be of help to those currently working with the problem. In his article, "Construction of Objective Examinations," Professor Wallace V. Schmidt did an admirable job in summarizing many of the advantages, which are obtained through the use of objective tests. A conscientious effort will be made here not to duplicate the cogent arguments he offered, but rather, to examine further some of the points he developed and to elaborate on some aspects of objective testing which seem to be most commonly misunderstood. To do this, an attempt has been made here to clarify terms, and to present illustrative materials taken from the direct experience. Specific illustrations may help dispel the common misconception that these objective tests can only be fruitful in fairly narrow circumscribed areas

Reviews the book "Municipal Accounting and Auditing."

Reviews the book "Legal Accounting," by William H. Shannon.

Reviews the book "Business Organization and Combination," by Richard N. Owens.

Reviews the book "The Corporation Income Tax," by Richard Goode.

Reviews the book "Accounting Systems: Procedures and Methods," by Cecil Gillespie.