Macon beacon. [volume] (Macon, Miss.) 1859-1995, 1911-02-17

in the Y. NJ. c. As, to the more ad-
vanced university courses in
fancy that require previous prepare
ton equivalent to a -four years high
school course and end in the degree
of Bachelor of Commercial Science.
Your boys special work at evening
school or outside study will include
bookkeeping, commercial arithmetic,
p~enmanship, business letter writing,
business forms, commercial geo
graphy, and the elements of commer-
cial law, and stenography and type
writing will also be found useful, if
he has time to take it up. Soon after
completing this course, which will re-
quire a ear or so, he will be graft
fed at receiving a promotion to a
sort Of junior clerkship at a salary of
IS OF $40 a week.
In a year Or SO more, then a va
cancy occurring, or one being made
for the ambitious clerk, there will be
another promotion to a more impor-
tant position at $12 a week, and SO
on he advances, till he is finally head
bOOkkeeper at anywhere from $50 to
$40 a week, according to the extent of
the firms business. This will come,
probably, by the time he is thirty.
Long before this, however, your boy
will have seen the necessity Of pos
sessing still greater technical cduca-
ton, If he is to reach the high posi-.
ton of certified public accountant,
which leads straight into the more
in VOJu41 nn1 49,
of modern business. The complete
collegiate course bringing a degree
requires, generally speaking, an hour
at school every day Cor evening" for
three years, and takes him into thu
advanced analysis of accounting,
finance, and business. And he shOuld
add to this a course in advanced COM
mercial law, which he can pursue at
the same time.
which he can best get, probably, un--
der the direction OF an established
public accountant. He enlists, there
fore, as junior clerk at $40 or $25 a
week, and after a year or so is ad-
vanced to senior clerk at a salarS
ranging up to as much as $50 weekly.
A year or two more, and your boy will
probably be known as a thoroughly
competent accountant and business
analyst.
From here on his advancement may
be along any of many lines. If he
chooses to remain in independent &C
counting, he will probably organize a
firm of his own, either with or with
out partners and hang out his shingle,
depending entirely upon commissions
from business firms and municipal
and legislative work. There is no
end Of ven in this class of bust
ness, as you will readily see by re-
calling h frequent analysis and lex
porting" Of various state and munich
pal departments and bureaus that are
required. 1t is almost the custom-in
many places it is required-for public
at regular intervals to have
the work of their departments Ger
titled" by public accountants, which
means big fees and when special in
vestigatiOns of large public enter
prises are made these fees sometimes
amount to thousands of dollars. From
$25, 900 to $4,000 is by no means I'M
usual payment for such work.
Another lucrative speciality that has
grown up in this line during the last
has been hat of business re-
organizer, or developers of earning
power as some of these specialists
are called. Their services are sought
by business houses that are confront
ed by disaster or embarrassment, or,
for some reason hOUNnd thar No
sources to prevent, are not getting
results they believe they should.
Enter the developer" at a stipulated
fee. which is generally pretty high.
and makes a profound and analytical
investigation of the business, which
require several months work Of
and an assistant or two,-at
thee end Of which time he makes a long
and complete report on every phase
OF the establishment. from the order
ing and receipt of raw material, to
cost of manufacture, including
wages and machinery, and the sale
and final shipment of the finished pro-
duct. h report frequently recon-
.ends the complete reversal of meth
DDS of operation the firm has followed
and requires it's entire reorganization
and generally results in the ompany's
entering upon a new era of prosperity.
If your boy owns the firm that has
done this reorganizing, he will prob
remain in the business and final
ly be n of the big institutions OF
his community; but if he is one of
he assistants and takes an important
part in the investigation, you can
see the Importance he has as
sumed in the estimation of the firm
after its business has reached a pros
porous condition. What more likely
than hat he should be offered the
of auditor or manager or