PART II.—PROFESSIONAL COMMERCIAL SERVICE
The occupations described in Part I are the more elementary commercial employments for which excellent training is provided by both public and private commercial schools. This training lays a foundation for the more advanced business education which will be discussed in Part II. It is hoped that men who possess the necessary general education and physical health, supplemented by elementary business education or business experience, will consider these more advanced courses as they lead on surely to successful business careers.
Men who need the foundation courses should take them, and if necessary secure positions suited to their abilities at once. Such men should, however, immediately plan for an extensive course in one of the higher forms of commercial education. Promotion may result from successful office work without supplementary training, but it will surely follow the completion of such advanced business courses as are outlined herein. None should be satisfied until the last educational resource that will help in his progress upward is exhausted.
PLAN No. 1088. ACCOUNTING
Accountancy has been raised to a professional basis during the past few years. Business has grown to enormous proportions and expert accountants are required as heads of the bookkeeping departments of big business. Then, too, public accountants are necessary for the public audit work required by law, the periodical inspection of books by a disinterested expert, the organization and reorganization of inadequate bookkeeping systems, and the preparation of financial reports desired for special purposes.
Who Should Be Interested
Men who have a good educational background, a sound knowledge of double entry bookkeeping, some aptitude for organization work, proven mathematical ability, and preferably some office or other business experience should have no difficulty in rising to a high place in the profession of accountancy, assuming of course the possession of other well-defined qualifications for success.
Promotion and Opportunity
A man trained in accountancy will find many avenues of promotion open to him. He may become head accountant for a large concern; auditor for several branch organizations; or cost accountant in the production end of big business. He may establish a managerial connection with some large business organization, or become a consulting accountant with a business of his own. As a matter of fact, practically no executive position is beyond the reach of a trained accountant. Many such men develop into efficiency engineers, and devote their time to systematizing and reorganization work.