The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1921-09-18
WORK
STRONG FACTOR
.|NACCOUNTANCY

iIuHuuUUH InIvul
General Fitness, Aside From
Hard Study. First Essential,
Says E. 6. Hosworth.
~ Prssidsns Bdwin O. Besworsh.
Ph.B. Of the Nationsi schooi Of
Commerce.
Much has been written In the plst
concerning scoountancy and It's oppor.
tunitiss. Little It seems has been said.
outside Of journals Of the profession,
eoncsrningg adsquats preparation. In
some manner nasn and women have
come to believe, that here ct last IN
this rather new profession was the
opportunity to become wealthy and
famous. with very little effort. That
sccountancy, like any field worth
while. demands much In the way OF
natural ability and of educational
training seems nsver TO have entered
the minds Of many who seek success
In the different schools which offer
.ccountancy educauon.
The better type Of professional
school Of accouatancy recognizes that
there are several salient points which
should have the attsntion Of the pub.
lie. especially Of that portion Of the
public which II earnestly and honestly
~ 4, Ftcn
which accountancy offers. ftrst, II
mas bean clearly seen BY many, scheols
81 highT seandsrds' that an adsquste
general educational background Tor
professional training should Do an
fcapemic course equivalent TO the
rour'ysar course required BY the stan.
dard nigh school. No less than this
can Dc satisfactory and while prophecy
oIten tutiles many believe tHG tns
requirsments OF the futurs VIII %
even higlsr That this requirement
o. the pso h school Of 2 rs.sonasis
aleI requirement OF the several State
boards and OF the American Institute
OF Accountants. Perhaps II - more
Clearly demonstrated by the almost IN
pehevacie psrcentags OF failures IN
tnose scnoois where there 70 only
nominal entrance requirement: !.
IN the second place the selection OF
students qualified for success In 10
countancy cannot rest entirely upon
academic REQUIREMENTS. Nobody should
be admitted TO q course OF professional
srade excspt by virtue OF q eonfersnce
with Q person quaiified TO judge Of his
natural abthties ana tempefsmentai
fitness. once admitted on such Q
easis; frsqusnt and TAR, examinations
combined with the carsfu personal ~.
pervision of trained 1nstructors should
marx out the man who.seeme aeptned
70 make rood frem the fndiuduei
whose qualties give evieencs OF A.
most certain fadiurs.. In TINS way the
school which honestly ana ecnscfen-
uously ana IN the spir1t- OF sepvtce
seeks 70 train aceountapts rathepthsn
% mold students VIII gain the type
OF success which every profeseionAl
school would desire. This plan can
% carried OUTS carried out-oy me
better type OF professional scnooL
Next, the instruction should Be
oce nc s ~ o pracsc Inc
thinker. The student therefore need:
~ osns teH tnat rsplsssnts Nafteo
ylewpoints on many Leaders VINO. are
lntnking Inc instructors also should
compine oreadtn OF pracucM expe
WIN resi teecnlng sohity.
InM we worn should pe practicai
means nrst OF Al tnat seconoery SUD
,ects Important ~ they are should DC
u . dispncuy secondary position IN
ne curriculum. Ilat important ~
lrs law ana economies, me ma1or
Itudy' should Do sccounting, ana that
ms major subject ana 20 such closely
relfted suo1ects q audfing ana cost
aecounttng. Frooiems should nave incl
inst pisce IN al accounting ccurass.
proniems truiyNpracucai and In every
way renectinE conditions ~ tney ex-
st In modern business.
LAST OF al. IL tns duty' on the |
school 10 help the student TO eppre- |
In q = . ~ - - -