State-Chartered Savings, Building and Loan Associations in Illinois 1920 to 1936 (Book).
Reviews the book "State-Chartered Savings, Building and Loan Associations in Illinois 1920 to 1936," by Arthur H. Winakor.
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ANSWERING EXAMINATION QUESTIONS.
This article provides tips for answering examination questions of certified public accountants' (C.P.A.) examination. The results of C.P.A. examinations given in the past show that each year the percentage of candidates passing the entire examination is relatively low, ranging from ten to thirty-five per cent in the various states. Examiners have long been puzzled by this condition. Is it due to insufficient formal education, lack of practical experience, inability to express oneself or other causes. While it was found that the best of candidates, under the pressure of the examination, will give an occasional poor answer.
The Houghton Miffin C. P. A. Coaching Series (Book).
Reviews the book "The Houghton Miffin C. P. A. Coaching Series," by D. Lyle Dieterle, Charles M. Hewitt, Donald F. Istvan, Robert R. Milroy, Ray M. Powell, L. Vann Seawell and Robert E. Walden.
A STUDY OF ACCOUNTING CURRICULA.
During 1940 the Curriculum Committee and the members of the Accounting Department of the Wharton School of Finance and Commerce, University of Pennsylvania, Philadelphia, Pennsylvania, made a study of the accounting curriculum to determine if it needed revision. As an aid in this study, two questionnaires were sent out, one to the Deans of the fifty-two other schools in the Association of Collegiate Schools of Business, and the other to 494 graduates in accounting. The answers received to these questionnaires were informative and helpful to the Committee and to the Department. With the thought that the data might be of interest to others this analysis and summary of the answers to the questions has been prepared. The replies of the graduates are considered first. As a result of the questionnaires sent to the graduates and to the schools, and the recommendations of the Accounting Department to the Curriculum Committee, the Faculty of the Wharton School of Finance and Commerce approved a new accounting curriculum. The new curriculum increases the semester credits offered in accounting from 31 to 39.