ACCOUNTANTS' EXAMINATIONS.

Dominion, Volume 3, Issue 660, 10 November 1909, Page 3

ACCOUNTANTS' EXAMINATIONS.

Sir,—These colaiilns of late have been carefully watched by accountants, and'l think tho occasion opportune fora suggestion as to the : future examinations in accountancy. .Control by the university is, in my opinion,. tho .very best step that could be taken;in tho interests of the profession. I am well acquainted withtho B. Com. course,.and altho.ugh.it might be slightly improved from a New Zealand business man's point of view,,.yet the reading required will prove of the greatest use to tho graduate Morevoer, it' is not" so terrible -as it looks: on the calendar, and is well wHhin tho reach of a student who has only. his evenings. to' give I to study, but who is preparedjto givethem all to that end.','Tho student who cannot or will not matriculate, may take a certificate of commerce, granted by v the university colleges after a two-years' course) and if these are based solely upon "the practical part of the course, and the same papers are-taken as for the degree, there -should fie no question as to their value. In other faculties, many students-aim at tho certificate of their collego rather than a degree of the university. For instance, at the.Canterbury .College School of Engineering, ,: many students (even of,those who'are free in the daytime) go for the': certificate, and its value is recognised. The Associate of the Otago School of Mines is another example. ■ Ifyso in other professions, why not.'in accountancy? ■ ' - But it was of the younger memiiors of the profession .that I was thinking. ' Hitherto, practically no , provision has bcori mado for' theui. Technical schools, both day arid evening, nil over tho country, hayp large commercial classes, but no examinations to prepare for,' and tho students arc deprived of a most important incentive to industry, a definite end and a result. Day classes at technical: schools could send upiarge numbers of candidates: for a preliminary examination,',,the .qualification I for efatrancoito agpod merchant's'office or for a senior free/ placej" which is .' at present left to the tendor mercy of a ; director's discretion! Kor an'fintormodiate-examinatioh, .the , evening schools and the; senior: freu placo' students or day claiises.would:',. tho candidates Those- earlier. \ examinations shouldf. bo; of ,; a general Character, so as to avoid Hie tdndoncy to specidliso on shftrthand and typewriting to the neglect ' of far., more. important ■ subjects, of goneral. educative value. The Australian universities :hold,. junior and :senior ; -commercial examinations/and in 'England,,.such examinations are common, preliminary examination''..could easily be incorporated withi"Junior Civil Service'by a suitable: adjustmeht.'of the'

cyllabus. Thepreliminary should bo of the matriculation, standard, and "by including some ■ of the subjects of that examination it would • oncourage young .peoplo to prepare for 'entrance to a university course., ;;: '•■■•>' .■;-.., ■': ;■•• :■'■ . I am strongly of the, opinion that nruch can ''.'. bo done in the new examination Bchemo to : increaso the -.use; made cf the valuable ednea-v-' tional facilities' that have been provided by. / tho authorities of thiscountry, and by careful," ■ provision for tho junibrs.a great benefit can be conferred both* :on ■ business 'men and on the '■ community in: general. It is not so ■ much the■":'.'. passing of the. examination that is'desirable, , '■•'■ :for that must.,bo -.rccogniscd.asi the beginning .■•■:' rather than the ond,: but rather tho. spread of'; education to many,youths who now havo no ' > inducement to continue their .studies after..'; leaving school,- and;the- habits,of industry.,that , ; may be formed at.'such a. critical stagoin their; ; . 'careers.—Lam,'etc.'/ ' '.-,; " ' ' ' ■ ■'.' ■'. -.' ■■■ ':"■■<■'. .■,,;;,; , ;■■■;■;• INTERESTED.-,