Abstract The article presents information on accounting administration of unemployment insurance. The social security act does not prescribe the type of administration that any state should establish; however, certain minimum requirements had to be fulfilled before the Board would approve a state law. This leeway in the Federal law allowed each state an opportunity to select an administrative agency in harmony with its peculiar needs, fitted into the composition of the state government and the demands of local public opinion and adapted to the plan of administering other state labor laws. A review of the essential functions indicates clearly the heavy burden resting upon the administrative units for the successful carrying out of the purposes of unemployment compensation legislation. One of the early functions is the establishment and maintenance of an adequate public relations and information service. Interpretation and clarification of the state law becomes an important task of the administrative agency. Office management, planning and supervision of the budget are also duties of administration. Forms must be drafted; reporting procedures must be determined; accounting equipment and records must be selected and proper routines for the collection, recording and processing of information must be established.

Abstract A striking development has taken place in recent years in the growth and expansion of commercial departments in small liberal-arts colleges. As a result of this development many of these colleges have incorporated business courses. It is the purpose of the paper to examine the nature of this development and to indicate the place of accounting courses in the expansion of business curriculum. Accounting in a liberal-arts curriculum has had considerable discussion in recent years by men interested primarily in the teaching of accounting. It will be of interest to notice the relationship between the stated purposes of business departments in liberal-arts college and aims and purposes of the liberal-arts college itself. It is being recognized in a greater degree that courses in accounting and other business subjects meet the generally accepted purposes of a liberal-arts curriculum and in meeting the general requirements of the liberal-arts college by examining offerings of small liberal-arts colleges and noting the relative emphasis placed upon accounting courses in the curriculum.