COURSE ON AUDITING AND ACCOUNTING PROCEDURE

The Harvard Graduate School of Business administration announces that the course given annually under the George H. Leatherbee Lecture Fund for this coming year will be on Auditing and Accounting Procedure.

The terms of the Fund makes the course available without charge to men who satisfy the Faculty that their experience will qualify them to carry the work required. The classroom discussions, based upon actual cases dealing with investigations for refinancing, determination of profits, and with interpretations of annual reports and financial statements, should be of interest to public accountants; treasurers, comptrollers or accountants in charge of commercial or industrial conerns; to credit men, or to investment bankers.

Associate professor Arthur w. Hanson and Mr. Homer N. Sweet, of the firm of Lybrand, Ross Bros, and Montgomery, will conduct the course. Classes will meet Tuesdays, Thursdays, and Saturdays from 9 to 10 o'clock beginning September 23.

The instruction offered in this course is in a way similar to that afforded during the summer months at the Business School special Session. This past summer the School held a Special Session at which 156 men were in attendance.

At the Special Sessions of the School only men who are holding responsible positions in the business world are permitted to enroll as students. In most cases, the men in attendance are granted leaves of absence from their positions for the time of the session.

The session this year was shortened from the former period lasting six weeks to one of a month. This arrangement was made in order that more men could attend the course given. Of the 156 men enrolled. 112 lived in Cambridge during the time of the session, in the Business School dormitories.

The course offered during the session this year were interpretation of Financial Statements. Public Utility Management and Economics. Railway Transportation, Sales Management and Finance. 122 companies were represented in the class.

Records in the Baker Library for the month during which the School was in session show that some 3000 books were reported to in connection with the courses offered, an average of 19 books per man.

Colleges with the largest of number of graduates in attendance were Harvard. New York University, and the Massachusetts institute of Technology.