42 HASKINS & SELLS July
Mr. W. H . Bell, manager of the St. Louis
office, was at the recent commencement of
St. Louis University the recipient of the
Degree of Master of Commercial Science.
In partial fulfilment of the requirements for
the degree Mr. Bell submitted a thesis entitled,
"Some Phases of Corporation Organization
and Accounting." The thesis
will appear as an article in an early number
of the Journal of Accountancy.
Mr. E. A . Kracke has recently been appointed
associate manager of the Chicago
The care and disposal of accountants' bags