FRIDAY, OCTOBER 16, 1925

THE MICHIGAN DAILY

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.NWASHADRSE
BUSINESS CLASSES
Cost Accoimtitant xecuitv e Impresses
Studen's ivwtlI Importance of
F~our Principles
SEES PROGRESS AHEAD
"Four points must especially be rc-
memnbered by the accountant when h(
l aves college to enter business or-,
ganirations," said M.'1B. Walsh, pres-
ident of the Detroit chapter of the
National Association: of Cost Account-
ants) in addressing accounting stu-
dents of the Schiool of° Business Ad-
ministration yesterday, afternoon in
Tfappan hall.
"HeI must know that business into
which he is entering; he must remem-
ber that the persons in the business
know more about it than hie doesl
when he connects himself with thel
organization; he must be practical in
business,' using the theory learned in1
college to assist him in being practi-
cal, and he must not take things for
granted, as he must present absolute-!
ly correct information to the mana-
gers in the company."
"Accounting as a guide to manage-
-ment will come into its own within
the next 15 years," said Mr. Walsh.
"Big business has come to stay. Fif-
teen years ago people were against
big business organizations, but today
large organizations like the Ford
Motor company never -are questioned,
nor are ever thought of as monopo-
lists. With the increase in size of
business- concerns, where managers
cannot know every detail about their
organizations, the accountant must
bridge the gap so that the executive
man get concise information about the
business, especially such vital ele-
ments of business as production, costs,
sales, and profits."
Accounting is much more advanced
in the United. States than 'it is in any
other country in the world, accord-
ing to Mr. Walsh. England is the
only country in 'Europe where ac-
counting is not in almost elmt
stages.
LONDON, Oct. 15.-London is pre-
paring a 'rousing welcome for the
Prince of Wales when he returns
home Friday after his- 25,000 mile voy -
age.

DEPARTZMENT STORE SELLS FORD PLANES

OD0 PENAL STATISTICS
SUBMITTED BY WARDEN!
j ore criminals admitted to Sing
Si1ng last year were liquor abstainersj
than drinkers and more were single
DETROIT THEATRES /
THIS WEEK I
NYghts $r to ,$2.50
8nstelIe Playhouse TnsM
75c to $t.5b
Woodward at Eliot Sat. Mats. $i to $2
FNGAGUZMENT IiXTRAORIDINARY
C R AS. 1,.wAGNE'iR Presents
SIDNEY "BLACRUER
In Sahatini's American Romance
"tTHlE CAR INAN
I with Marth Bryan Allen
pRt C r Eves. - 50c to $2:50
t AR RViK edMat. 50C to 51.50
Sat.Mat.50cto $2.00
238h Big Weekz

than married, according to statistics 74, years, and the average, age of ar-
sub~mitted by Warden Lewis E. Lawes. rivals was 2.8 years. The' averag(
Of tile 1,217 offenders received last~ minimum 'sentence of the first offend.
,year, more were employed than idle er was about four years. Three-fifth,
when they committed crimes. of the criminals admitted were serv.
Four times as many criminals con-1 ing their first° terms for felonies.
fessed their guilt than denied it, stood
trial, and were convicted. Little investment-big returns, The
Ages of convicts ranged from 16 to Daily Classifieas.-Adv.



D

The New York department store
disc reports a steady demandI for the;i
with a Sperry "flivver plane."

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that is selling Ford-made airplanes over the counter a as "A pie Inerchan-
at $25,00 each. One of the) all1-metal i vlanncs is ahwn u .-nrp ,.in.r

. nnm C71 (+ 1 hC Hil i i o o t+nlin(a' mnnZiiri

I : , iii I i Uoom, su'.11s itli e Vinhg IIIii ii
!Ufey.Mc of the other equipment fo
him [IM Jil lii I M N ~ the department is under construftio
WIL SON BPMOEDs for especially constructer
equipment of the bacteriology depart
l qiruient is no(w Beini lnst alled 111 meat are now being drawn by the
New Medical Building drafting department, -'iving indica
tion of satisfactory progress, the re
Indication that the anatomy depart- port says.
'Medical building .iosced n te;w
report on building operations issued
by Assistant Secretary J. C. Christen-!
sen yesterday.
Construction of cquipment ,for this.!
department has already been started,~__________________
and some of it is nearly ready forj
use. Included in this group is the
equipment for the anatomical material

uttlct 1 c~~a7i .A~o'vzi ;dllprei I slL' Ij HLEMI1RACJ I PLAY"OF AM1vi'jkCA
ANNIC NiCHOLS
p:.e;U' lie nitAB!ES IRISH ROSE
n- Atpr >et tlephi-;iology depart-1 SE~E IT! Y0U " liiU*cttUally?
0113111, s heolyunthoused in thle! WHY No~T NOW?
on ! now\ lilll w uarcr.fr eP(SATS NOW G7for This and Next Week.
I enied by 11x-this department in the i Lafaytte atShlb
t;tenmlorarlyeiY bythe dep~artment Thutrsdlay, hest seats, . sat. Bit ~5 cC o $2co
ot' , h ilge C il~r.Tel, Cadillac. 8705
}- The STUDENT PRINCE
e- For every article for sale, there is! The Whole Town's Going 2
a buyer. Reach himu thru Classifieds. C ompany of 150. Great Male Chorus of 6o


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min now

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j Actual I
the Safe-Tee pipe-a genuine briar
bailt. on*a- new lprinciple. Convenientl
for -tll on"tdoor activities. Sparks or
ashes caninot fly to blind you. Retails
at 11.09 N wth hanmdsome profit for
seller. This offer is sincere. Write
4SAFETY P'IPE, Inc., 2,99 Broadway,

WOODWARI) AND ADAMS
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,When .in 'Rome



do as the
Romans do-
Whcn in College, dress like
College Man.
That means dress well. It doe
not mean paying exorbitan
prices. Our Adler clothes in
sure you College style and thi
best of fabrics. Our volumeo
business insures you .,the lowes
possible cost.
Special Blues at $38.00.
Why pay more?
What we save in rent, you earn

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Collegiaun

A n exclusive I'yfe design for Fall -and Winter

Thype Oxfords

ON SALE UN
ANN AR.BOR

$10

ON SALE IN
D)ETROIT


Genune rulork itG~r~inin a rich golden shade. New3 saddle
str'ap to inatch. Sigi'lb,~ punched across tip. Heavy Iveight, soles.
New wedge lheek. Samn iodei it black.

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VAN BOVEN! CRESS &THOMPSON
Exciusike Representatires for FTyfe's Collegiate Type Oxfords South University Ave.

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2 13 EAST LIBERTY

Opposite Varsity Laundry

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Out of ani accident she stole a nacre
-IvTcd in I uxur - brought the fapily
in Iu ( 1e--and thleni lE came back,
-id (~demad--d pi aml nt 11ull!
-lEITH I 1'lfAIJE-
Vai Biv IUESCHUYLER

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aTODAY AND SATURDAY
Entertaining in Performance
Melodrama tic in Alarm

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98 a

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7:0: CECIL B. De M ILLE'S}
greatest 9aramount
s H.ET

"T'le Sk~y jl liewrl

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AN HER. Ro

Y AL JUGO-SLAV ORCHESTRA

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SAT U RI)AY
AFTERNO0ON

SATURDAY
ALP TERNOON

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