Evening journal. [volume] (Wilmington, Del.) 1888-1932, 1916-08-30
Accounting COURSE
OFFEREDBYY.h.C.A.
DR.. Howard K. Stiickler OF
Temple College Will
Be Instructor
MEET FRIDAY NIGHT
TO ORGANIZE CLASS

A new departure in local Y. N. c. A
educational circles is a school Of ac-
counting. which will be started this
fall for the FIRST time Howard K.
Stricken. Phi B. c. ?. A, who has
charge of the work of aocountancy in
Temple College. Philadelphia. will
teach the class
The course offered al the Y NJ. C. A.
will be the same as that given az Tenn
pie College. extending over a period
of three years. A years work will
consist of thirtv-six lectures, two
hours each. The lecture periods Will
be divided between theory work and
the solution Of problems Of every day
occurrence in the work Of the ac-
countant. The completion of the full
course will prepare students 70 take
the examination for certified public
accountant
DR.. strickler will be al the Y NJ. c.
A. Friday evening. al $50 o'clock, for
the purpose Of organizing a class.
The course will open the following
Friday evening and the students Will
meet each Friday evening until May
is from 7.30 10 $50 o'clock
The hrst years course will consist
Of a thorough drill in the fundamental
principles Of accounting in general
including the inductive method OF con-
structing the accounting system the
classification Of transactions. termi-
nology. books used In accounting, the
/ balance sheet and its arrangement
/ etc
The student will be required 70 dc
practical work in advanced bookkeep'
ing problems.
Revenue accounts, control accounts
realization and liquidation, bad and
doubtful debts. opening entries FOL
corporations. and exercises in open
ing corporation books will be studied
The work Of the second year vii
consist Of lectures and problems OF
manufacturing accounts cost &C
counting financial and operating &C
counts Of manufacturing enterprises
mine accounts. mercantile accounts
public utilities
A full and detailed study Of IN
methods Of procedure and points =
be considered in planning a system o
! accounts will be made
In the third year lectures will b
given on auditing and accounting pro
cedure az related TO different enter
, prises with a definite plan for maxim
, an audit executors and administra
tors accounts will be studied. ais
trusteeships. including accounting be
tween life tenant and remalndermal
p partnership. adjustments. receiver
4 ships. and consultations and merger
/. with practical problems.
, Governmental accounting viii
studied and a complete study Of N
7, income tax law related TO accountin
and instructions given concernin
making out income tax reports for di
; ferent enterprises.
Bank and trust company sccoun
I ing will be studied. The latter pa
Of the year will be devoted 70 stud,
G ing systems OF accounting for variol
!, enterprises other than those here
o provided. such as institutions, club
hotels brokers. etc.
! Two hours a week will be devote
: during the third year 10 the solutiC
e Of problems in accounting preparation
70 the examination for certified publ
= accountant
al Special emphasis is placed on u
r fact that this Is the hrst time such
J. course has been opened 10 Y. NJ G.
, members in this city, and that
n means a great saving in time al
, money in not having 20 90 70 Phil
delphia for the course