ACCOUNTANCY

New Zealand Times, Volume XXXVII, Issue 8367, 1 March 1913, Page 2

ACCOUNTANCY

NEW ZEALAND SOCIETY NOVEMBER UNIVERSITY RESULTS. The list of results published last week was a mere summary of Wellington candidates only who passed in a varying number of subjects from three to nine (excepting those requiring less to complete the examination). The detailed results, with complete list of subjects, appeared in the current issue of the “Mercantile Gazette," from which the following extracts are derived: PASSED THE WHOLE EXAMINATION. Only twenty-one candidates in New Zealand completed the examination, and these only are eligible for membership of the New Zealand Society of Accountants. Eleven of this number (with asterisk) negotiated the examination in the minimum of two years (as against nine in 1911), while the remaining ten had qualified in 1910 to sit for the final, but did not eventually pass it until 1912:—A. M. Adams (Wellington), *V. T. N. Beasley (Blenheim), F. Av. Bavin (Wellington), *A. M Cameron (Dunedin), *F. T. Davis (Palmerston North), R. M. Finlayscm (Wanganui), A. M. Holmes (Lower Hutt), A. D. Jack (Whangarei), *T. H. Jones (Wellington), G. O. Jourdain (Auckland), J. W. Mackisack (Oamaru) *G Masters (Hastings) *F. W. H. Prideaux (Wellington), *D. Rutherford (Wellington), J. W. Sandtmann (Napier), *R. F. Sim (Dunedin), *J. AV. Smeaton (Dunedin), A. L. Smith (Dunedin), C. R. Strang (Dunedin), *H. .H. Sykes (Dunedin), *G. AV. G. Thomson (Wellington).

Since the examinations were taken over by the University in 1911, only 30 candidates have passed the whole of the professional accountancy. _ The actual entries for all sections in 1911 were 524, and in 1912 no lass than 919 (1443 in the two years). SOME STRIKING FIGURES. The total number of candidates sitting for all sections was 919 (as against 624 in 1911), and below is given a summary showing the results completed by such candidates (maximum Of six subjects);—Failed to pass in any subject, 266; passed in on© subject only, 185; passed in two subjects only, 134. (Total, 574). • Passed in three subjects, 185; passed in four subjects, 109; passed in five subjects, 36; passed in six subjects, 7; passed sections or completed the exTotal number of candidates who passed sections or completed the opamination, 345. The total candidates examined was 919, and 674 candidates failed to pass in any three subjects. Percentages of failures for sections, therefore 62,351 per cent. WELLINGTON. A. M. Adams, bankruptcy, mercantile law (final). B. Andrews, auditing and trustees (adv.), bankruptcy, companies. C. W. Armstrong, trustees (adv.), bankruptcy, companies, mercantile law. W. M.. Barker, book-keeping, auditing and trustees (elem). F. BL Baas, trustees (adv.), bankruptcy, companies, mercantile law. F. W. Borin, book-keeping (adv.), (final).

C, E. Bradley, book-keeping and auditing (elem.), companies. J. Brown, book-keeping, auditing and trustees (elem.) W. W. Carter, auditing and trustees (elem.), companies. T. A. Churches, auditing, and trustees (adv.), bankruptcy and mercantile law.

E. P. Coloneus, book-keeping, auditing and trustees (elem.). D. S. Columb, book-keeping, auditing, and trustees (elem.), bankruptcy, companies. R. R. Coppock, book-keeping, auditing, and trustees (elem.), bankruptcy, companies. F. Corrcll, book-keeping, auditing and trustees (elem.), bankruptcy, companies. C. E. Crawford, book-keeping, auditing, and trustees (elem.), bankruptcy, companies. H. A. Cunningham, auditing and trustees (adv.), bankruptcy, companies, and mercantile law.

B. L. Dallard, auditing and trustees (adv.), bankruptcy, companies, and mercantile law.

E, Dawson, book-keeping, auditing and trustees (elem.), bankruptcy.

E. C. Day, book-keeping and auditing (elem.), bankruptcy and companies. W. B. Dick, book-keeping, auditing, and trustees (elem.). H. K. Douglas, trustees (adv.), bankruptcy, companies, mercantile law. S. C. G. Downard, book-keeping, auditing and trustees (elem.) V. Duff, book-keeping, auditing and trustees (elem.), companies. A. W. Duncan, book-keeping, auditing and trustees (elem.), bankruptcy, companies. W. E. Earp, book-keeping, auditing (elem.), companies. R. S. Gilmour, auditing and trustees (elem.), companies. R. J. W. Grant, auditing and trustees (adv.), bankruptcy, companies, mercantile law. F. R. W. Green, auditing and trustees (elem.), companies. H. W. Heyboe, book-keeping and auditing (elem.), bankruptcy, companies. J. W. Hicks, book-keeping, auditing and trustees (elem.)

H. Johnson, bankruptcy, companies, mercantile law. . . .

T. H. Jones, book-keeping, auditing, and trustees (adv.), companies (final). T. J. King, book-keeping, auditing, and trustees (elemJ. E. P. Lambert, bankruptcy, companies, mercantile law. N. Lee. book-keeping, auditing, and trustees (elem.), companies. G. B. Macmorran, book-keeping, auditing, and trustees (elem.). R. L. Manoy, trustees (adv.). bankruptcy, companies, mercantile law. A. Marshall, book-keeping, auditing, and trustees (elem.).

O. R. Mazengaxb, book-keeping, auditing, and trustees (elem.), bankruptcy. \V. R. Millier, auditing and trustees (elem.). bankruptcy. E. C. McCaskey, book-keeping, auditing, and trustees (elem.), bankruptcy, companies. N. J. McKay, auditing (adv.), bankruptcy, companies, mercantile law. H. L. Nanghton, book-keeping, auditing, and trustees (elem.). W. Hops, trustees (adv,), bankruptcy, companies. J. M. Ollier, auditing and trustees (adv.), bankruptcy, companies, mercantile law. F. H. Panting, bankruptcy, companies, mercantile Taw. . B. Peterson, book-keeping, auditing, and trustees (elem.). C. J. Playne, book-keeping, auditing, and trustees (elem.). L. M. Porter, book-keeping, auditing, and trustees (elem.), companies. R. Porter, auditing and trustees (adv.), bankruptcy, companies-

W. Power, auditing and trustees (adv.), bankruptcy, mercantile law. F. AV. H. Prideaux, book-keeping, auditing, and trustees (adv.), bankruptcy, companies, mercantile law (final). . , , B. J. Reay, trustees (elem.), bankruptcy and companies. AV. Riabh, book-keeping, auditing, and trustees (elem.), bankruptcy, mercantile law. , , , H. M. C. Robertson, book-keeping, auditing, and trustees (elem.). D. Rutherford, book-keeping, auditing and trustees (adv.), bankruptcy, companies, mercantile law (final). J. B. H. Saxon, auditing and trustees (elem.), bankruptcy, companies. D. G. Sawers, book-keeping, auditing and trustees (elem.). A. E. Smith,, auditing (adv.), bankruptcy, companies. , AV. K. Smith, book-keeping and auditing (elem.), companies.. K. C. Stockman, auditing and trustees (adv.), bankruptcy, companies. J. F. Sullivan, book-keeping, auditing and trustees (elem.), companies. H. AV. Swinburne, book-keeping, auditing and trustees (elem.), bankruptcy, companies. , ... E. N. Tarrant, book-keeping, auditing and trustees (elem.), bankruptcy,, companies. , . , , W. Taylor, auditing and trustees (elem.), companies. . W. 0. Thomas, book-keeping, auditing and trustees (elem.), bankruptcy. G. W. G. Thomson, book-keeping, ( auditing and trustees (adv.), bankruptcy, mercantile law (hnal). R. L. Ward, auditing and trustees, (adv.), bankruptcy, companies T. C. AVard, book-keeping and audit-,' ing (elem.), companies. T. L. Ward,' auditing and trustees (adv.), bankruptcy. . , A. W. Watters, book-keeping and auditing (elem.), companies. E. H. Watts, auditing and trustees, (elem.), bankruptcy, companies. A. C. AVheatley, book-keeping and auditing (elem.), companies. A. Av! AVbyte, trustees (adv.), bankruptcy, companies. , , . , , B. F. Willis, auditing (adv.), bankruptcy, mercantile law. 0. L. AVilson, bankruptcy, companies, mercantile law. H. AV. G. Wilson, book-keeping, auditing and trustees (elem.), comTi Winchoomb, trustees '(a.dv.), bankruptcy, companies, mercantile k R. Witbeford, book-keeping (elem.), trustees (adv.), bankruptcy. R. S. Wogan, trustees (adv.), bankruptcy, companies, mercantile law. B. L. Zorn, book-keeping, auditing and trustees (elem.). - LOWER HUTT.

F. 0. Austin, book-keeping, auditing and trustees (elem.), companies. W. L. Clapson, book-keeping and auditing (elem.), companies. - J. Forbes, book-keeping, . auditing, and trustees (elem.), companies. W. J. Gardner, trustees (advanced), bankruptcy, companies. . A. Ml. Holmes, book-keeping (adv.), companies (final). . P. M. Muir, book-keeping, auditing and trustees (elem.), companies. A. K. Norris, book-keeping, auditing and trustees (elem.). BOOK-KEEPING EXAMINATION. AVELLINGTON. A. W. Duncan, H. W. Heyboe, AV. J. Hicks, T. J. King, D. G. Sawers.