The Birmingham age-herald., 1907-06-02

mediately separates what might be called the amateurs or uncertfied persons from those whom the state has declared to be fitted morally and educationally to prae- tce as professionals The state-granted degree, therefore, is practically self es- tablishing
 The spread of the practice of the new profession, however, Is by no means linn tied to the United States, although state control of 1t is stil a local matter, In the face of demand at home which the supply can hardly meet, many foreign countries and the insular possessions aro calling away trained American account ants to reorganize great industries, or to teach the new branches. Moreover, from many foreign countries, students are coming to the United States to learn the new profession, and one coun try, Japan is officially sending men to New York city to acquire the necessary knoWl- edge. And every day businesses employ these specialists-the latest being a great circus, which secured ali the time of one of these trained business administra tors, to stop all waste, whether in the feed ing of elephants or losses in the ticket booths
 This foreign and domestic demand for the new professionals has evidenced it. self particularly in the School of Com merce Accounts and Finance of New York university. which has established complete courses designated to train men and women in all branches of account ancy and to prepare them for the state examinations for the C. P. A. degree. In the school, which also trains men to be- come business specialists, there are G00 students, many of whom intend to become certified public accountants. These stu dents come from all over the union from Austria, Poland, Germany, Russia, Syria, too md oUfI China also has a student, a very wealthy native, who is learning to handle hls estate In the modern American way. Ja- pan, however, has over a score of Jap1n- csc representatves-quick, studous men who are learning all they can of American business methods, with the Idea of teach ing them in the Japanese commercial! schools, or of using them in the reorgan- ization of great commercial and mapu- featuring enterprises. The city of osaka, Japan. has notified the School of Com merce that it Is sending one of tho p-o- fessors from It's higher commercial, scnool to take the complete course, with a view of teaching modern American business methods In Japan.
 At the same time Japan Is drawing graduates from the School of Commerce. A. G. Belding is now a professor in the Osaka schools. Koshitaro Kondo Is in charge of important commercial interests in his own country, and MT. Takahasi is secretary to the local Japanese consul. A third Japanese graduate Is in charge of the Japanese colony a. Yamato, tflerid;-, where he Is applying modern business systems to the upbuildlns of an asricult- ural enterprise An American graduate is fin charge of @ great sugar company in Hawaii and a second IS in the office ot the auditor at San Juan. Others find im- mediate employment in great cities all over the country where their knowledge of the new profession Is invaluable The majority of the graduates, however, go directly Into public accountancy, and cure c. P. A. degrees. These find ready employment even as junior accountants with the established iirris, which find it difficult to get enough men to supply accountants for whose services the ac- counting firm charges from s1O to t25 per day.