PACE SIX
THE MICHIGAN DAILY
THURSDAY, DECEMBER 13: 1934
_AG _X _USDYDEEMER13_134TH M CGADIL
Ross Talks On
Certified Public
I
To Lead Tour
On The Stage
Many Students Ask
Union For Rides
Officials of the Union ride bureau
Prof. Keeler To Address (ol Miller Speaks
Church Group Tomorrow
Accountancy
Says Broad Education Is
One Of Most Important
Prerequisites
That there was a time when the ap-
pearance of certified public account-
ants in a business office was an -indi-
caticn that someone had probably
been misappropriating either cash or
other valuable property, was the
statement made by Prof. Francis E.
Ross of the Business Administration
School in his talk over Station WJR
on the public accountant, the ninth
of the Vocational Guidance series, at I
2 p.m. yesterday.
"Fortunately this condition no
longer exists," Professor Ross said,
"because the detection of embezzle-I
ment or fraud is one of the least_
important activities of certified pub-I
lie accountants."
Lists Duties
Theirduties include advice in de-
termining the financial structure of1
new organizations, installation of ac-
counting systems, verification of rec-
ords, preparing financial statements
and income returns, analyzing oper-
ating results, evaluating personal
property, and special investigations,
the speaker stated.
According to Professor Ross, one
of the most important prerequesites
for one intending to go into this fiield
is a broad education.
In outlining the necessary attrib-
utes of a public accounitant, he
stressed the following: an apprecia-
tion of the necessity for conscientious,
painstaking and accurate labor, even
when working without direct super-
vision; natural aptitude for analysis
and synthesis; ability to assemble
ideas on unrelated facts, to interpret
their significance and to express con-'
clusions in correct and accurate lan-
guage; a sense of perspective which
will not be distorted by proximity to
minor 'details; great respect for
mathematical accuracy; poise, tact,
and breadth of view which will makeJ
contact with men of affairs agree-
able; a pleasing personality and a!
bearing which will induce respect;
and an ability to absorb confidential
information without divulging it in
any manner to others.a
Ads HarmfulE
In regard to remuneration in this!
field, Professor Ross said, "Unfortun-
ately advertisements sometimes ap-
pear which say in effect 'Become a
Certified Public Accountant. Earn,
Five to Ten Thousand Dollars a
Year.' Many correspondence schools
feel as strongly as I do about the
harm that such advertisements are
likely to cause, because they give the
reader an exaggerated idea of the pos-.
sIle income to be obtained in the
public accounting field."
MORE OPERA COMMENT
"GTVE US RHYTHM" stated yesterday that the number of
Inadequate space in yesterciay's students desiring transportation for
column necessitates further criticism Christmas vacation far outnumbers
of this year's Opera, which tonight those who are offering rides.
will give its fourth entertaining per- It was stated that all students de-
formance. siring to obtain passengers to share
Dean Windjammer, an important expenses will be accommodated at the
element in the plot, is portrayed su- headquarters of the bureau in the
perbly, and his song about guppies, Union student offices.
although long, is one of the best. Dick Undergraduate committeemen are
Moriarity executes a tap dance with stationed there to register students
great finesse. Bob Conley, whose vil- every day from 3 to 5 "p.m. No regis-
lainous characterization has already tration fee is charged, and the serv-
been discussed, has been given one of ices of the bureau are open to women
the more clever songs, and he puts students, as well as men, according to
it across with a bang. There is a char- Nathan Wertheimer, '36, executive
acter in "Give Us Rhythm" which cor- councilman in charge of the ride bu-
responds to that of the dumb German reau.
boy in "With Banners Flying," and The only rule applying to the oper-
those who saw last year's Opera will 1ation of the bueau is that no com-
remember how he stole the show. This mercial schemes will be promoted.
year the show is too good to neces- e Only individuals will be accommo-
sitate anything of this sort. dated.
This brings us to more things that
were excluded from yesterday's re-
view. Among these is the music. Spe- POlICE SEEK SMUGGLERS
cifically speaking, there are some ex- MONTREAL, Dec. 12. - (I) - Po-
ceptional songs --some also not very lice were detailed today to round up
I good - and they cannot go unman- 61 persons, including officials of Dis-
tioned. The costumes are most orig- tillers Corp.-Seagrams, Ltd., accused
inal, colorful, and amusing. "Give Us of defrauding the Dominion and Que-
Rhythm" is generally very success- bec governments of $5,000,000 in
f __ R ! 1n nr c iicn s tar aini
Prof. Louis W. Keeler of the psy-
chology department will speak on
"Prisons, Homes, and Hospitals," fol-I
lowing the supper at the December1
meeting of the Laymen's League ofI
the Unitarian Church, to be held ata
6:30 p.m. Friday in the church.-
Plans will be made at the meetingt
for the reception of Sunday after-
noon radio concerts and other musi-t
cal programs in the church library.I
Supper reservations should be madei
through Prof. Lowell Carr of the so-i
ciology department, who is secretary,
of the organization.i
Col. H. W. Miller, head of the de-:
par tment of mechanism and engi-,
neering drawing, lectured Tuesday!
night on "Heavy Artillery" before the
Reserve and Regular Army Officerss
of the Dayton district.
Such lectures constitute a part ofj
the program of the Reserve Officers;
for the maintenance of their train-t
ing and for promotion. Colonel Miller
is one of the group of officers who is
employed by the army for the train-j
ing of its reserve officers in their sum-3
Prison Board Meeting
Off Because Of Fire
MARQUETTE, Dec. 12 -(P)- The
meeting of the prison commission
which was to have opened here today
has been postponed by Gov. William
A. Comstock because of the Lansing
hotel fire. W. Alfred Debo, here to
conduct parole hearings, stated Tues-
day night that the postponed meet-
ing will be held at Jackson or at the
state reformatory in Ionia.
mer schools and in the routine train-
ing during the year.
MARKED PREFERENCE
AMONG COLLEGE MEN
FOR KOVER-ZIP
The one fastening device for the fly which
meets the requirements of good taste,
Kover-Zip, is the choice of college men
from coast to coast. Though the ordinary
zipper gives a smooth flat effect when conm-
pared to the crumpled buttoned fly, it has
the defect of showing an unsightly strip of
bare metal. Kover-Zip corrects this, in
Kover-Zip you cannot see the metal. Its
advantages are widely recognized among
"best-dressed" college seniors, as is indi-
cated by expressions such as these:
FREDERICK S. RANDALL
F. S.Randall To
.Direct Express
Company Tour
Alumnus To Lead Students
Through Some Foreign
Colleges Next Summer
The .American Express Company
has announced an "All-American
Undergraduate Tour to Foreign Uni-
versities," under the direction of
Frederick S. Randall, '19-'21, assist-
ant to the general secretary of the
Alumni Association, that will sail
July 10 from New York on the French
Line's new S. S. Normandie, the
largest ship in the world.
Members of the tour, strictly lim-
ited to undergraduates, will spend a
a total of 24 days in Europe, first
visiting Oxford, Cambridge, London,
and the Shakespeare country in Eng-
land.
From England they will make their
way to Holland and Belgium and then
will take the trip up the Rhine from
Cologne to Wiesbaden. After visit-
ing Heidelberg, two days will be spent
in Switzerland, and then the party
will go to Paris, spending six days
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rul. --v.B.u. liquor smuggling operations.
Serve it at the Christmas Dinner table--
ARBOR SPRI NGS WAT ER
Cool, sparkling, clear, and above all-
ABSOLUTELY PURE. That's Arbor Springs Water.
Delivered to your home in cases of six 2-qt. bottles, or in large 5-gal. betties.
PHONE 8270 FOR QUICK SERVICE
ARBOR SPRINGS WATER CO.
416 West Huron Phone 8270
- tI tti
N THE SUNLIT SLOPES OF BERKE-
LEY, FACING THE GOLDEN GATE,
THE MEN OF CALIFORNIA MAIN-
TAIN STANDARDS OF APPAREL ON A PAR
WITH THE STANDARDS OF CALIFORNIA'S
MARVELOUS CREWS.
It is significant that California's best-dressed men,
like the University's foremost tailors, prefer the
invisible seamline Kover-Zip closure on trousers
and slacks.
. . cC C $e . C0o . . . famous Berkeley tai-
for to California men
says:- "For clients who prefer zippers, we find the Kover-Zip
to be far superior to the old type. It is smooth, and no
metal shows."
2 IJ oIt c 7/le! . . . another Janed Berke-
ley tailor, says:-ln
our shop we recognize the demand for fine-tailored smooth-
ness in custom-built clothes. We know that Californians insist
upon style in every detail. The exposed metal zipper proved
utterly unsatisfactory-that is why we use Kover-Zip on our
tailor-made clothes."
l,1Add ajn e y college /at ori, cat eri4a ty e,
enJ rse Iover -'iy a.as lie 'ni/D a lslie 7la.leuet
{i /'or ine ctatlea c/Oesf
WALDES KOH-I-NOOR, INC., LONG ISLAND CITY, N. Y.
PARIS PRAGUE DRESDEN WARSAW BARCELONA LONDON
Arthur H. Lund
Minnesota, 1935
"The ordinary zipper
with uncovered metal
does not belong on a
single piece of clothing
of a well-dressed man.
Personally, I'll take the
compIletely covered fly
with Kover-Zip."
'A
in the French capital:
While in Paris the students will be
received at the Sorbonne by mem-
bers o the French ministry of educa-
tion.
Returning, members of the tour will
'sail Aug. 7 from Havre on the French
Line S. S. Chaplain.
Mrs. Harry M. Snow of Kalama-
zoo, a former national secretary of
the Federated Music Clubs of Amer-
ica and well-known in local music.
circles, will be chaperone for the wom-
en's group on the tour.
The price for the trip is $442, in-
MILK-ICE CREAM
Special
Vanilla - Red Raspberry - Pistachio Nut
Special Christmas Bricks and Molds
Superior Dairy ComPany
Phone 23181
Thomas S. Binkel
Pennsylvania, 1935
"This invisible clo,
sure, Kover-Zip, keeps
the trousers flat and
smooth in front, yet no
metal shows as in the
ordinary zipper. I pre-
fer Kover-Zip for trou-
sers of all types."
Willis Stork
Nebraska, 1935
"The neatness and
efficiency of the Kover-
Zip fly will soon make
the buttoned fly for
trousersasanachron-
istic as buttoned shoes
on a college man of
nineteen thirty-five."
Richard Helms
Williams, 1935
"The ordinary slide
fastener gives a better
fit than the buttoned
fly, but everyone ob-
jects to the uncovered
metal. With Kover-Zip,
a smart closure, no
metal is visible."
tI..
r"
_cluding third class steamship tare
and all expenses in Europe except
Sfind Bureau Asks those of a personal nature. Fur-
.. ther information concerning the tour
Aid For Christmas Imay be obtained from Mr. Randall at
the Alumni Travel Bureau in Memo-
In an appeal issued today by Miss rial Hall.
Edith Owen of the the Community
Fund Christmas Bureau, organiza-; FLYER KILLED IN FALL
tions and individuals planning to c SAN ANTONIO, Tex., Dec. 12 -(N)
take care of welfare families or to - Cadet Charles Fridge, 24, was killed
give donations to anyone are asked to by the crash of a Kelly Field bomber
call 2-1986 in order to avoid a dupli- when a motor died 18 miles northwest
cation of her appeal, Miss Owen of Boerne today. Cadet Anthony C.
stressed the fact that numerous mis- Eubanks, his companion on a cross-
understandings occurred through the country flight from San Antonio to
unorganized efforts of individuals Dallas, leaped to safety by parachute.,
last year. In one instance, she said,
a high school dressed dolls with no
plans as to their disposal. Another
local organization made extensive
plans to entertain 50 children, setting
the date, hour and place before the
question of whether children might'
be obtained was even considered.
Seyfried Jewelers
Dealers in Watches,
Clocks and Jewelry
HIGH GRADE REPAIRING
304 South Main St.
__ «
.._ .tea __._.
.___:._._._._._._ 4 .______ _.__ _._ . 1
J. of M.
Wall Pitaque
The seal is handsomely designed in solid govern-
ment bronze mounted on shield of genuine Ameri-
can Walnut. . . wax finished . . . two-tone border
height, 11 inches.
Formerly Sold at $6.50
NOW -- For a Limited Time Only
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