ABSTRACT

The March meeting of the New York Chapter of the Institute of Accounts, held in the Waldorf-Astoria, was well attended, and those who were present, including a number of guests, were amply repaid for the trouble by the able and interesting address by Charles Dutton on “Corporations.” The Society of Accountants of St. Louis at a meeting, held late in March, decided to cut loose from the national organization with which it has heretofore been affiliated, and to proceed upon an independent basis. A very artistically arranged pamphlet has been issued by the New York State Society of Certified Public Accountants, devoted to the first annual dinner of the organization, held at the Waldorf-Astoria, December 28, last. The margin between the selling price and the cost as determined will be the gross profit to be transferred from the trading account to profit and loss account.