N. A. C. A. Bulletin

N. A. C. A. BULLETIN Vol. XIX, No. 24 August 15, 1938 IN THREE SECTIONS Section II L A .R -\ Chapter Meeting Write -Ups and News Notes This Bulletin is published semi- monthly by the National Association of Cost Accountants, 385 Madison Avenue, New York City N. A. C. A. Bulletin August 15, 1938 Chapter Ratings For Ju n e , 1938 G vi M G �z e E aN • � � 'v � + .e v ° 111� 1 E z A G z a w� 0.0 w ) 0 w a r F 1, Philadelphia ................ 328 95 30 12 10 5 152 2. St. Louis ................. 177 75 30 6 10 5 126 3. Los Angeles ............... 110 30 30 7 10 5 30 112 4. San Francisco .............. 124 20 30 12 10 5 30 107 5. Denver ...... ............. 79 20 30 6 10 5 20 .. 91 5. Uti c a ......... ............ 46 10 30 6 10 5 30 91 7. Scranton ... .............. 60 30 10 30 20.. .. .. .. 90 8. Pittsburgh .... ............ 238 40 30 4 10 5 89 9. Chicago .................... 250 40 30 12 5 .. 87 9. Rock ford .................. 112 10 30 12 10 5 20 87 11. Houston ................... 103 30 10 10 5 30 .. 85 12, Dayton .................... 209 30 5 12 10 5 20 82 13. Providence ................. 120 30 12 10 5 20 77 14. Bridgeport ................. 164 30 11 10 5 20 76 15. Indianapolis ................ 139 30 6 10 5 20 71 16. New ark ................... 164 10 30 12 10 5 67 16. New York ................. 699 10 30 12 10 5 67 18. All entown ................. 64 20 30 10 5 65 18. Syracuse .................. 95 30 10 5 .. .. 20 65 18. W orcester ................. 80 30 10 5 20 65 21. Baltim o re .................. 109 20 30 10 4 64 22. Birmingham ................ 71 10 30 8 10 5 22. Cleveland .................. 63 203 10 30 8 10 5 63 24. Jamestown ......:.......... 39 15 6 10 30 25. Haw ai i ......... 61 68 20 30 10 60 25. Loui svi lle .................. .. 112 30 10 20 60 25. Rochester .................. 148 15 10 10 ..5 28. Milwaukee ................. .. .. 20 60 148 10 30 4 10 5 „ 59 29. Boston .................... 372 30 12 10 5 29. Buffalo .................... 57 138 30 12 10 5 57 29. E ri e ...................... 75 30 12 „ 10 5 57 29. Greenwich ................. 34 30 12 10 5 29. Harrisburg ................. 57 53 30 12 10 5 57 29. Memphis .................. 51 10 30 12 5 29. New Haven ................ .. 57 96 30 12 10 5 57 36. Hartford .................. „ 163 30 10 10 5 55 37. Cincinnati ................. 160 30 9 10 5 38. Brooklyn ............... .. 54 109 30 7 10 5 52 39. Columbus .. ............... 91 39. Kansas Ci ty .,,,...,,.,. :,, 30 6 10 5 51 139 30 6 10 5 51 39. Reading ....... ..,......,.. 169 30 6 10 5 42. Detroit .................... 51 202 30 4 10 5 49 42. Grand Rapids ............. 107 30 4 10 5 42. Springfield ................. .. 49 117 30 4 10 5 42. York ...................... .. 49 38 30 4 10 5 .. 49 46. Albany .................... 70 30 8 10 Bend 48 46. South ................ 52 30 8 10 .. 46. Toledo ......... .. .. 48 87 30 3 10 5 48 49. Minneapolis ........ 81 30 2 50. Washington ................ 10 5 47 110 15 10 20 51. State of Maine .............. .. .. .. 45 20 15 3 5 43 52. Atlanta ............ ....... 59 30 8 53. Binghamton ................ 38 60 15 5 20 53. Decatur ......... ......... 20 .. .. .. .. .. .. .. .. 20 1410 August 15, 1938 N. A. C. A. Bulletin SECRETARY'S CORNER The purpose of this section of the Bulletin is to provide a means of direct communication between the Secretary and the members of the Association. The opinions expressed and the ideas advanced are not in any sense to be considered expressions from the Association. I am always glad to have comments from members of the Association on any material presented. —S. C. M. I sometimes think that the scheme of life would be more effective if we could be born at the age of say seventy or seventy -five and grow younger until we pass out at zero. Under this plan we would have the advantage of the knowledge and experience which can be secured only through time, during those years in which it would be of the greatest advantage to us. There are so many things that we cannot conceive in youth which we learn with years. For example, I can recall the time not so many years ago when if I did not drag myself out to the country and hack around a golf course for thirty -six holes every Saturday and Sunday, I considered it a wasted week -end. But I have discovered that there are a lot of other interesting and amusing things that you can do over a week -end. After I was ill in Tucson the winter before last, they advised me not to play golf for six months and I got out of the habit. As a matter of fact, I have come to the conclusion that golf is little more than a nervous habit. I should have considered such a statement lese majesty or somethin' ten years ago. Now I realize that these week -end activities which tarnished my naturally sunny disposition and undermined the respect of my friends, are not absolutely essential. I have played golf only twice in the last year, once at Tucson last winter and once at our annual convention in Chicago. My health does not appear to be seriously undermined and I have saved a considerable amount of money which I used to contribute to the living expenses of my so- called friends. Apparently I am not the only one who has uncovered this secret and I have finally meandered around to the point I really wanted to make. ' Our annual golf tournaments are folding up and there must be some reason. At the Chicago tournament we had less than fifty entries, including six members of the Committee. It does not seem reasonable that we should ask a committee to devote several months of planning — arranging facilities, buying prizes, setting up a program of competition and all the other details — for the purpose of entertaining less than fifty members out of a registration of over eleven hundred. In the early days when our membership was much smaller, and our convention registration less, we used to have more than a hundred entries in the golf tournament, but in recent years the entry lists have been much smaller and it has come to the point where we seriously question whether we should have a golf tournament at all. 1411 N. A. C. A. Bulletin August 15, 1938 I do not believe that this indicates a general loss of interest in golf, but there are so many more opportunities to play now than there were twenty years ago that there is less inducement for our members to lug a bag of clubs to the convention. There are many more clubs; more of our members play golf regularly; there are company, association and industrial tournaments almost every week; and it would appear that we put a lot of effort into something for which there seems to be little general demand. Of course, we have the Donaldson Bowl in competition, but there are very few of our members who can hope to win this trophy and in consultation with the Golf Committee at Chicago, we have come to the conclusion that we might limit the golf competition to the Donaldson Bowl and beyond that simply arrange golf facilities for any members who may wish to play during the period of the convention. We have not reached a final conclusion and I mention this situation in order to offer an opportunity to our members who still suffer from acute "golfitis" to express their opinions to me before we make the arrangements for next year. * * * There is another item about the convention which I did not mention in my comments, and that is the fact that I think it was the most photographed convention in our history. It is unfortunate that there is little photographic record of many of our conventions. I have been an ardent amateur for years, but during conventions I do not have time to take pictures and there are some conventions of which there is practically no photographic record. That is certainly not true of Chicago. In addition to voluminous contribu- tions by such distinguished artists as Tom Frank, Val Collins and others, we have received from Peter C. Jung of the Milwaukee Chapter, a very handsomely bound volume of captioned pictures covering all the convention activities. It is a beautiful job and we are deeply grateful to Mr. Jung for this valuable addition to the archives of the Association. Jack Seidman of the New York Chapter pulled a stunt last week which seems to me to be definitely characteristic of the friendly spirit which we have been fortunate enough to develop within N. A. C. A. He threw a dinner party at his apartment in honor of Frank Klein's achievement in winning the Stevenson Trophy for New York Chapter during his adminis- tration. The brawl was limited to the officers and directors of the Chapter who had been associated with Frank in his accomplishment, the only excep- tions being Howard Knapp, Director in charge of Chapters, who came up from the farm in Newark, and myself. Each officer and director was called upon to make a few impromptu remarks and without a single exception every one of those boys made an interesting, entertaining and constructive talk. I can recall the days of the N. A.

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