Use of spare time;Additons to the Library, June, 1919;Index;

              56 HASKINS & SELLS July
Use of Spare Time
NOTHING is more tiring than sitting
about without a definite thing to oc­cupy
one's mind. Idle time is deadening.
It is demoralizing. It is wasteful.
Reading is interesting to most persons.
Many crave the opportunity and time for
it. Study is attractive to a certain type of
mind. But reading becomes tiresome after
a certain length of time. Study brings
drowsiness if the day happens to be warm.
With a view to utilizing the time of the
men between engagements, while holding
the staff together during the least busy
season of the year, the firm, through the
Department for Professional Training,
has instituted a series of staff conferences.
These are being held at the Executive Of­fices,
469 Fifth Avenue.
The work is built around a graded and
logical collection of material dealing with
the theory and practice of accounting, to­gether
with such subjects as law, finance,
economics, organization and management
in their relation to accounting, and the
theory, practice, and technique of account­ancy,
with special reference to the tech­nique
of the firm.
Lectures by Mr. Wildman and Mr. C.
M. Clark are followed by the work of
solving and discussing problems correlated
with the theory.
It is hoped that these conferences will
serve not only to occupy to advantage
what would otherwise be spare time, but be
instrumental in producing a better trained
and more effective staff for service during
the busy season.
Additions to the Library, June, 1919
Guaranty Trust Company of New York.
Canada: economic position and plans for develop­ment.
New York, Guaranty Trust Company,
(c1919). 30 p.
Federal Capital Stock Tax under the
Revenue Act of 1918; regulations of the Treasury
Department No. 50. New York, Guaranty Trust
Company, (1919). 44 p.
National City Company. United States Gov­ernment
financing from 1791 to 1918. New York,
National City Company, (1918). 38 p.
National Foreign Trade Council. Final dec­laration
of the sixth National Foreign Trade Con­vention;
report presented by the General Conven­tion
Committee at the closing session, April 26,
1919. 11 p.
Thompson, John S. Bankers Trust Company's
tables of Liberty bond and note values. New
York, Bankers Trust Company, 1919. 46 p.
Union Bank of Canada. Canada: its poten­tialities
in tabloid form. New York, Union Bank
of Canada, 1918. 22 p.
United States. Bureau of Foreign and Domes­tic
Commerce. Statistical abstract of the United
States, 1918. Washington, Government Printing
Office, 1919. 881 p.
United States. Department of the Interior.
Manual of United States Reclamation Service;
volume 2, Accounting. n. p., 1918. 467 p.
United States. Bureau of Mines. Cost keeping
for small metal mines, by J. C. Pickering. Wash­ington,
Government Printing Office, 1919. 46 p.
United States. Railroad Administration. Cir­culars,
Nos. 1-84, issued by the Division of Ac­counting.
Washington Government Printing Of­fice,
1919. 88 p.
United States. Tariff Commission. Japan:
trade during the war; a study of the trade of Ja­pan,
particularly during the years 1913 to 1917 and
with special reference to the trade with the United
States. Washington, Government Printing Office,
1919. 147 p.
United States. Treasury Department. Regula­tions
No. 56, relating to the collection of tax on
motion picture films; Title 9, Section 906, of the
Revenue Act of 1918. Washington, Government
Printing Office, 1919. 16 p.
Schedules for cost, valuation, additions to
invested capital, proof of discovery, depletion, de­preciation,
proof of bona fide sale, profit or loss
from sale of capital assets, and proof that princi­pal
value has been demonstrated by discovery of
taxpayer; for the year 1918 or subsequent thereto.
Washington, Government Printing Office, 1919.
24 p. (Mines and Minerals Section, Form A, re­vised.)
Index Page
Accountants, Some Facts about 44
Attributes of a Semi-Senior 42
Audit Reports, The Preparation of 10, 18
Audit Working Papers 53
Characteristics of the In-charge Accountant.. 50
Depreciation Problem 5
Efficiency Rating 23
Foreign Exchange 20
Goodwill 49
Instructions . 2
Interest Collected but Not Earned 37
Mechanical Devices 12
"Moving Forward" 25
New Orleans Office 14
Pittsburgh Dinner Meeting 22
"Profesional Ideals" 1, 33
Qualities Essential in an Assistant 27
Reminiscenses . 41
"Sensing the Needs of the Client" 9
Syndicate Problem 30, 34
"Team Work" 17
Trust Company Auditing 6, 14