Page 8 Advertisements Column 5

Taihape Daily Times, 4 March 1918, Page 8

ACCOUNTANCY EXAMINATION? 1917 OFFICIAL RESULTS The Accountancy Examination Results of Mr. W. H. Hemingway, PP.A (N.Z.), F.N.Z.A A., Solicitor, and Mr. C. V. Robertson, F.1.A.V., F.P.A. (N.Z.) ,for 1917 are as follows: N Z. Society of Accountants Presented Pased May Sup. Exam.... 7 6 Nov., Inter and Final 58 49 University Bookkeepers Diploma 52 41 Incorporated Institute of Victoria (Exams held in all Aust. States) Presented Pascd April, Inter .. . . 33 31 Oct., Inter .... 63 56 April. Final .. .. 45 44 Oct., Final .... 60 51 Federal Institute of Accountants of Australia (Exams held in all States.) Presented Pased May, Inter .. .. 70 64 Nov., Inter. .. .. 110 98 May, Final .. .. 43 41 Nov.. Final .... 68 62 - Total, 1917: Presented 609, passed 543 Our total number of passes to date is 2Ss6—with other results still to come More than 50 per cent of those who have passed the Accountancy and Bookkeeping Examinations of New Zealand and Australia in the seventeen years have been prepared by Hemingway and Robertson. If you wish to acquire a sound, practical knowledge of Modern Accountancy or Practical Bookkeeping, study with us Address: HEMINGWAY AND .p-?vr.FITSON'S CORRESPOND BNCE *OROO!> LTD.. UNION TU'TT.DTNOS AUCKLAND. (The School with 21,373 satisfied Students behind it.) PO. Box 516.

or False Economy ? " Personally, it would not surprise me if this ' stop spending money' cry is part of the Kaiser's German-made plans to hasten our defeat. . . . Commercial activity supports and keeps alive the home, the church, the school, the state, the nation and the world." Thus speaks Chas. W. Mears, a student of National Economics. (The second and final part of a marvellous article on to=day's financial problem—the first part appeared in last issue but will re-appear in next.) Earning and spending depend upon each other. If people earn without spending, earnings eventually stop. If people spend without earning, the spending supply eventually runs out. There is no miracle about it. We spend because we have earned, and we are able to earn because we spend. Through this process we British become the greatest of nations. Let this process stop, and we shall cease to be great. From these facts it is evident we all have a great patriotic duty to perform from day to day right at home the duty of working and living up to our accustomed standards, and of buying whatever goods we may need in order that factories and stores may be kept busy, and that men, women, and money may be given employment, whereby we shall all have money to spend—the only process by which we can maintain our soldiers and our Government, and make victory and peace sure. There are many plants in the country for which the Government can have no war use. There are many workmen in this country for whom the Government can have no war use. These must be kept employed, else we shall have economic disaster at home as well as war abroad, thereby adding to the perplexities of the Government's problems. Business is constructive, .■> whereas war is destructive, and destructive war pays no commercial profit. It is an error, therefore, to refer to war as business. Until ■ war ends, war must be our first* necessity, our highest obligation, the one thing we must support and promote, but that does not change the meaning of terms, nor make war a business, " '• • • V One politician says we must all spend loss and save more ! Now, it is ..remarkably; easy to say a thing like that; it is always easier to command a miracle than to perform one. To spend less and save more, nationally, would be a miracle. Our people have never been able to save except when money was being freely spent. Every year when business is active, savings deposits increase. Active business alone is the source of increased savings. But when people begin deliberately to stop spending, woe begins. Merchants are forced to buy less and to dismiss some of their help. The manufacturers are forced to buy less, to manufacture less, and to dismiss some of their help. Then, in no time, so many men and women are out of employment that, if you have a heart in your bosom, you are impelled to give away in charity more than you have saved by pinching, and your charity helps to make beggars of me-/ and women who would much prefer to work for an honest living. Nor neec| we worry about whether our goods ■ interfere with war, because as surely as there is a sun in the sky, so surely will that matter operate automatically. If, for instance, you make and sell goods containing copper, and war needs all trie copper that, can .be produced, you will eventually be unable to buy copper. No seller will supply you. War ' comes first, and the Government will . get the' ceppe'r. Consider these facts: 1. War requires !"th men to fight and men to produce what the fighters need. 2. At the same time, those at home must be fed, clothed, housed, and employed. 3 If a nation cannot provide both for its. people at the front and its people at home, that nation will go down to defeat, in a long war, unless some other nation comes to its rescue and supplies its necessities. 4. England and France could not both fight and produce They were compelled to call upon the United United States for help in their desperate need. 5. If the United States cannot help England and France and provide for her own soldiers at the front and in training, and for her own people at home, what other nation can or will fly to our help with men and money and food and Runs? {Compiled by Collinson and Cunninghame, Lid., of Palmersion North.)

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