ACCOUNTANTS' STUDENTS

Dominion, Volume 9, Issue 2581, 1 October 1915, Page 11

ACCOUNTANTS' STUDENTS

PUBLIC SPEAKING COMPETITIONS. The competitors for the public speaking competitions, held last evening, were required to write an essay on a subject-embraced by the syllabus of the New Zealand Society of Accountants, and in addition to read-, ing their essay were required to answer questions relative to the subject matter. Perhaps tlio most interesting part of the .competition was an impromptu speech on the subject of Secret Reserves, their methods of creation, and tho advantages and disadvantages to bo gainedb y this practice. Tho members who took part in.tlie competition, together wij:h their subject, were as follow:—C. A. Clapshaw, "The Treatment of Stock Invoiced to Branches at Selling Price." TJ. M. Preston? "Tlio Interpretation of Published Accounts." E. C.Day, "An Auditor's Duty in Re'gard to the Valuation, of Stock-in-Trade." C.M. Bowden. "Tlio Dcprcciatioh of Ships." C. R. Mazengarb, "The 1 .Vouchingof Wages." H. IC. Douglas, "Goodwill." , ' . Mr. :J. 6. Day, ; ex-president of tho Cliristchurcli Accountant Students' Society, ; who acted' in the capacity of judge; placed the competitors in the following order:—Mr. H. K. Douglas, .1; Mr! "C. ,A,.Clapshaw, 2;.: Mr. J.'-M. Preston, 3. • . _ A vote of appreciation for the donation of tho trophy was accorded to Mr. Hunt, who offered, to donate'a-further trophy for next year, together with a shield, to contain the names of'the respective winners.