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j 300 Orange Avenue : 

1 West Haven, Connecticut : 

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Volume Dates; 
Items listed in 
order bound in 

Institution Name 

Institution Subdivision 

Title of piece, or other Dates on 

information Piece 

Departments of Commerce 
and Finance, Engineering 
Preparatory, Evening 

Item info. 


Northeastern University, New Haven 
Division, YMCA 

School of Commerce and 
Finance, Evening sessions 



Northeastern University, New Haven 
Division, YMCA 

Evening Engineering Institute 



Northeastern University, New Haven 
Division, YMCA 

School of Commerce and 
Finance, Evening sessions 



Northeastern University, New Haven 
Division, YMCA 

School of Commerce and 
Finance, Evening sessions 



New Haven Engineering School, YMCA 



New Haven Preparatory School, YMCA 



New Haven College, YMCA 




New Haven College, YMCA 

Department of Engineering, 
Evening Sessions 


Copy 1 
and 2 


New Haven College, YMCA 

New Haven Preparatory 
School, Evening Sessions 


Copy 1 
and 2 


New Haven College, YMCA 

New Haven Preparatory 
School, Day & Evening 



New Haven College, YMCA 

Business and Engineering 

Guide to Business and 
Engineering Education 



New Haven Preparatory School, 
Haven College, YMCA 


Evening School 



New Haven College, YMCA 

Business and Engineering 

Guide to Business and 
Engineering Education 



New Haven College, YMCA 

Evening Sessions 

Tenth year 



New Haven Preparatory School, 


Evening School 


Digitized by tine Internet Arciiive 

in 2010 witii funding from 

Lyrasis IVIembers and Sloan Foundation 

— ^ , 

Northeastern University 


School of 

Commerce and Finance 




Young Men's Christian Association 

52 Howe Street 
New Haven, Connecticut 




School of Engineering 

Four-year courses in Civil, Mechanical, Electrical, Chemical, and Ad- 
ministrative Engineering, leading to the degrees of Bachelor of Civil, Mechan- 
ical, Electrical, and Chemical Engineering. Conducted in co-operation with 
engineering firms. Students earn while learning. Work conducted at Boston. 

School of Business Administration 

Four-year course in Business Administration leading to the degree of 
Bachelor of Commercial Science. Students may specialize in Industrial 
Management, Marketing, Finance, and Accounting. A two-year course 
leading to the Certificate of Proficiency. Work conducted at Boston. 

School of Law 

Four-year course leading to the degree of Bachelor of Laws. Preparation 
for Bar Examination and practice. High scholastic standards. A limited 
number of mature special students admitted each year. Work conducted 
at Boston, and in Divisions at Worcester, Springfield, and Providence. 

School of Commerce and Finance 

Four-year courses in Professional Accounting and Business Administration 
leading to the degrees of Bachelor and Master of Commercial Science. Special 
two-year courses for those desiring intensive specialization. Work conducted 
at Boston, and in the Divisions and Branches at Worcester, Springfield, 
Providence,' Bridgeport, New Haven, Lynn, Maiden, and Newton. 

Evening Polytechnic School 

Three-year courses in Civil, Mechanical, Electrical, Chemical, Structural, 
Industrial, and Automotive Engineering leading to a diploma. Work con- 
ducted at Boston, and in the Divisions at Worcester, Springfield, New Haven, 
and Bridgeport. (The school in Worcester is known as the "Evening School 
of Applied Science. ") 

Northeastern Preparatory School 

Courses in usual high school subjects leading to a diploma. Three 
sixteen-week terms each year. It is possible for students to meet college- 
entrance requirements in from three to five years. W^ork conducted at Boston 
and in Divisions at Worcester, New Haven and Providence. 

Vocational Institute 

A diversified program of short intensive courses including all phases 
of Automotive industry with special instruction for owners, salesmen, me- 
chanics, and chauffeurs. 

Department of University Extension 

Home Study courses in co-operation with the United Y. M. C. A. Schools. 
Classes organized and lectures conducted in cities and towns throughout New 
England, and in co-operation with leading corporations and business concerns. 

For further information concerning any of the above schools 

316 Huntington Avenue, Boston, Massachusetts 
or 52 Howe St., New Haven, Conn. 

Northeastern University 

School of Commerce 
and Finance 



Northeastern University of the Boston Y. M. C. A. is incorporated 
under the laws of Massachusetts and is located in Boston. Divisions 
of the University are conducted in Worcester, Springfield, Bridgeport, 
Providence and New Haven. Branches are conducted in Lynn, 
Cambridge, Maiden and Newton. 


1922 September 11 
September 11-15 

September 25 

October 12 

November 20 
November 30 
December 23- 

1923 January 1 

(both dates inclusive) 
February 1 
February 22 
March 1 
April 19 

May 30 
June 17 
June 20 

Senior Class Lectures begin. 

Examinations for Entrance, for Removal of 
Conditions, and for Advanced Standing. 

Other class lectures begin. Payment of the 
first installment of tuition. 

Columbus Day (classes omitted in Massachu- 
setts and Connecticut). 

Payment of second installment of tuition. 

Thanksgiving Day (classes omitted). 

Christmas Recess. 

Payment of last installment of tuition. 
Washington's Birthday (classes omitted). 
Candidates for degrees must file application. 
Patriot's Day (classes omitted in Massachu- 
Memorial Day. 

Baccalaureate Sermon (Boston). 
Commencement Exercises (Boston). 


Board of Governors 

Albert Harmon Curtis, Chairman 
Galen David Light, Secretary 
WiLMAN Edward Adams Arthur Stoddard Johnson 

William Converse Chick Ernest Lovering 

Walton Lee Crocker William Everett Macurda 

Robert Gray Dodge Frank Palmer Speare 

Francis Robert Carnegie Steele 

Corporation of School of Commerce and Finance 

Arthur Stoddard Johnson, President 

Francis Robert Carnegie Steele, F.C.A., C.P.A., Vice-President 

Lewis Abbott Crossett, Treasurer 

Galen David Light, Secretary 

WiLMAN Edward Adams 
George Lester Bishop, C.P.A. 
William Converse Chick 
Russell Sturges Codman 
Morgan Lucius Cooley, C.P.A 
Albert Harmon Curtis 
Arthur Stone Dewing 
Robert Douglas, C.P.A. 
Franklin Wile Ganse 

William Sumner Kemp 
George Cabot Lee 
Henry Gardner Lord 
William Everett Macurda 
Joseph Edward Masters, C.P.A. 
Walter Bemis Mossman 
Silas Peirce 
Sarin Pond Sanger 
George Sumner Smith 
Frank Palmer Speare 



Frank Palmer Speare, LL.B., M.H. 

Galen David Light, A.B. 
General Assistant to the President and Secretary of the College 

The Executive Council 

Frank Palmer Speare, LL.B., M.H. 

Galen David Light, A.B. 


Carl Stephens Ell, S.B., M.S. 
Dean of the School of Engineering and the Evening Polytechnic School 

Everett Avery Churchill, A.B., Ed.M. 
Assistant to the President and Dean of the School of Law 

Fred Miller, B.S., B.Litt. (Oxon) 
Dean of the School of Commerce and Finance 

Carl David Smith, B.H. 
Regional Director and Director of University Extension 

Ira Arthur Flinner, A.M. 
Superintendent of Secondary Schools 

Fred Colfax Smith, A.B., B.S. 
Director Vocational Institute 

Cotntnittee on Admission 

Everett A. Churchill, Chairman 

Committee on Curriculums 

Carl S. Ell, Chairman 

Committee on Commencement 

Galen D. Light, Chairman 

Committee on Catalogues 

Carl D. Smith, Chairman 

(The President and Secretary of the University are ex-officio members of all 

The School of Commerce and Finance 

General Officers of Administration 

Frank Palmer Speare, M.H., LL.B., President 

Everett Avery Churchill, A.B., Ed.M., Assistant to the President 

Fred Miller, B.S., B.Litt. (Oxon), Dean 

Carl David Smith, B.H., Regional Director 

Turner Flowers Garner, A.B., Registrar 


Local Officers of Administration 

Fred Miller, B.S., B.Litt. (Oxon), Dean 
George L. Hoffacker, B.C.S., Associate Dean 
Turner Flowers Garner, A.B., Registrar 

Staff of Instruction 

Philip Francis Clapp, B.C.S., C.P.A., Cost Accounting and Advanced Account- 
ing Problems 
Ernest Henry Griswold, B.S., C.P.A., Auditing 
Raymond Delmar Willard, B.C.S., C.P.A., System Building 
Dana Scott Sylvester, LL.B., B.C.S., Business Law 
George L. Hoffacker, B.C.S., Partnership and Corporation Accounting 
Charles Albert Cederberg, Partnership and Corporation Accounting 
Alfred Jackson Thompson, Elements of Accounting 
Arthur Francis O'Malley, A.M., Elements of Accounting 
Robert Bruce, M.C.S., Elements of Accounting 
Turner Flowers Garner, A.B., Business English 
John Kermott Allen, Advertising 
Matthew Porosky, B.S., Factory Administration 
Merrill White Osgood, Office Organization 
Harold Andrews Thurlow, Salesmanship 
John Victor Day, Credits and Collections 
William Jacob Sands, A.M., Business English 
Erwin Haskell Schell, B.S., Business Administration 
Floyd Elmer Armstrong, M.A., Economics and Finance 
Chester Chandler Steadman, LL.B., Business Law 
Gorton James, A.B., S.B., Mathematics of Accounting 
Fred Miller, B.S., B.Litt. (Oxon), Business Administration 
Wesley Lee Paul, A.B., M.B.A., Retailing 
Irving Lawrence Shaw, State Income Tax 
Frederick Hill, State Franchise Tax 
Henry Nathaniel Andrews, Federal Income Tax 


Local Officers of Administration 

Herbert Parker Lansdale, Jr., A.M., Director 

Charles Edwin Hutchins, LL.B., Associate Dean 

Barbara Law Miner, A.B., Registrar 

Staff of Instruction 

Stanley Gilman Barker, A.B., LL.B., Law 
Frederick Eugene Barth, Office Organization 
Harry Nelson Brown, Salesmanship 
William Gladstone Crommett, Business English 

Harold Luther Fenner, A.B., Corporation Finance, Mathematics of Ac- 
James Arthur Hurley, Credits and Collections, (Manufacturing Credit) 
Charles Edwin Hutchins, LL.B., Business Law 

Charles Henry Jordan, B.C.S., B.S., A.M., Advanced Accounting Problems 
Clyde Linfield Newell, Accounting 
Henry Charles Oberist, System Building 

Charles William Parks, B.C.S., Credits and Collections (Banking) 
Floyd Abner Ramsdell, A.B., Salesmanship 
George Gordon Sampson, A.M., Economics 
Harold Oliver Smith, B.C.S., Accounting, Auditing 
Frederick Henry Snyder, Accounting 
Ralph Wesley Watson, B.C.S., C.P.A., Cost Accounting 
James Wilson, Credits and Collections (Retail) 
Benjamin LeRoy Woodbury, Advertising 


Local Officers of Administration 

John Doane Churchill, A.B., Director 
Guy Dolphus Miller, A.B., C.P.A., Associate Dean 
Mildred Anna King, Registrar 

Staff of Instruction 

Luther Anderson, B.A., M.A., Ph.D., Economics and Finance 

Frank Auchter, LL.B., Business Law 

William Roberts Carlton, Elements of Accounting 

James Walter Crook, A.B., A.M., Ph.D., Economics and Finance 

Joseph Gushing, B.S., C.P.A., Accounting 

Donald Walter Davis, A.B., Advertising 

George Ellsworth Dawson, A.B., Ph.D., Business Psychology 

Jo5EPH Franklin Holt, Factory Organization 

William Ward Johnston, M.C.S., C.P.A., Accounting 

Harry Harris King, B.S., C.P.A., Accounting 

Stanley Livingstone Metcalf, Salesmanship 

Guy Dolphus Miller, A.B., C.P.A., Fundamentalsof Business Administration 

Harry Haynes Peirce, B.A., Business Mathematics 

Horace Jacobs Rice, B.S., LL.B., Business Law 

Hamilton Torrey, B.S., Business English 

Gilbert Creighton Walker, A.B., Accounting 


Local Officers of Administration 

Paul James Cook, A.B., Director 
George Washington Meder, B.C.S., C.P.A. Associate Dean 

Staff of Instruction 

William Roderick Breetz, B.C. S., Cost Accounting 

Sydney Fisher, E.E., Office Organization 

Lewis Benton Matthias, B.S., B.C.S., Accounting and Economics 

George Washington Meder, B.C.S., C.P.A., Accounting 

John Joseph O'Rourke, Salesmanship 

Francis Thurston Pendleton, B.A., Accounting 

Bernard Phinias Saltman, LL.B., Business Law and Finance 

Harold Merwin Sturges, A.B., Business English 


Local Officers of Administration 

Frederic William Ummer, Director 
Erwin Braun, Assistant Director 

Staff of Instruction 

Edmund Kingsley Arnold, A.B., Modern Sales Practice. 
Charles Elmer Barba, M.E., Industrial Analysis 

William Snowball Bell, M.C.A., Partnership and Corporation Accounting 
Mandell Morton Bober, A.B., A.AL, Fundamentals of Business Administra- 
tion, Corporation Finance 
Ralph Rambo Bradley, B.C.S., System Building, Auditing 
Luther Franklin Cobb, Credits and Collections 
Claus Emanuel Ekstrom, A.B., A.M., Business Psychology 

Claude Ferguson, LL.B., Elements of Accounting 
SiGMUND Walter Fischer, Jr., A.B., LL.B., Business Law 
John Cortland Knowles, A.B., Business Law 
AIaurice Joseph Lacey, A.M., Business English 
George Thomas Lamon, Advertising 

William Franklin Odom, B.S., M.S., Fundamentals of Business Administration 
Matthew Porosky, B.S., Factory Administration 
Charles Peck Sisson, A.B., LL.B., Business Law 
Elmer Hicks Smith, Salesmanship 

Joseph Sherwood Snow, B.C.S., Advanced Accounting Problems, Cost 


Local Officers of Administration 

John Andre Brodhead, M.E., Director 
Earl Adolphus Saliers, M.A., Ph.D., Associate Dean 

Staff of Instruction 

Earl Adolphus Saliers, M.A., Ph.D., Elements of Accounting 

Rolfe Andrews Weston, B.A., C.P.A., Partnership and Corporation Account- 

Herbert Frank Seward, Ph.B., C.P.A., Advanced Accounting Problems 

William Jordan, B.C.S., Mathematics of Accounting 

Fred George Sims, B.C.S., System Building 

James Paul Foster, A.B., M.B.A., Salesmanship and Business Letters and 

Arthur Woodburne Chambers, LL.B., Business Law 

Edgar Stevenson Furniss, B.A., Ph.D., Fundamentals of Business Administra- 


Historical Sketch 

npHE INCORPORATION of Northeastern University of the 
-*- Boston Young Men's Christian Association in March, 1916, 
marked the culmination of a notable development. The University 
is not a new institution, but a realization of an ideal carefully 
worked out and persistently followed for a period of many years. 
The Boston Young Men's Christian Association, established in 
1851, had as one of its first lines of endeavor evening classes for 
young men. 

It was not, however, until 1896 that the evening school system 
was placed upon a permanent basis with expert supervision. As 
courses were being offered in increasingly large numbers, it became 
evident that a more complete organization should be effected, with 
the result that the courses were grouped as separate schools, such 
additional courses being offered as would complete the curricula of 
the several schools. 

The School of Law, established 1898, was incorporated in 1904 
with degree granting power. The School of Commerce and 
Finance, founded in 1907, was incorporated in 1911, and was given 
the right by the State to grant the Bachelor and Master of Com- 
mercial Science degrees. The School of Engineering was opened in 
1909, and received in 1920 the right to grant the following degrees: 
Bachelor of Chemical Engineering, Bachelor of Mechanical En- 
gineering, Bachelor of Electrical Engineering, and Bachelor of Civil 
Engineering. Affiliated with the University are the Evening 
Polytechnic School, the Huntington School for Boys and the 
Northeastern Preparatory School. Divisions of the University 
have been established at Worcester, Springfield, Bridgeport, New 
Haven, and Providence. 

To more closely co-ordinate the work of the Divisions and 
Branches throughout New England with the work at Boston, a 
Regional Committee was organized May 5, 1920, for the purpose of 
"promoting, financing, supervising, and developing Divisions and 

Branches of Northeastern University." This committee is 
organized so as to insure the most effective and uniform service to 

The School of Commerce and Finance 

From the period of its foundation in 1907 until its incorporation 
in 1911 the work of the School of Commerce and Finance passed 
from a series of unrelated short term evening courses into a care- 
fully planned program of instruction. 

The first class graduated in 1914. Since that time, 376 students 
have received the degree of Bachelor of Commercial Science, and 
15 men, the Master of Commercial Science. 

Up to 1921, the School laid special emphasis upon the curriculum 
in Professional Accounting. During this period, sixty-five of the 
graduates passed the examination for Certified Public Accountant. 

In 1921 the regular four year curriculum leading to the degree of 
Bachelor of Commercial Science in Business Administration was 
strengthened. This curriculum was planned to give men the basic 
general training in the fundamentals of business and to develop them 
in some particular phase of specialization. 

Admission of Women 

Women were first admitted to the School of Commerce and 
Finance at the Worcester Division in 1918. They will, therefore, 
receive the degree for the first time in Worcester this year, 1922. 
The Division of Springfield admitted them in 1920. Beginning 
September, 1922, a limited number of women will be admitted as 
candidates for the degree at Boston, at all Divisions, except Provi- 
dence and New Haven and at all Branches. 


Divisions of the School of Commerce and Finance are located 
at Worcester, Springfield, Providence, New Haven and Bridgeport. 
Four-year curriculums are being offered in all these cities except 
New Haven, where three years' work is being given. The fourth 
year will be offered in 1923-24. 


The standard of the work required in the Divisions is identical 
with that in Boston. In some cases it is necessary to vary the 
elective courses in the various cities depending upon the local needs 
of the community. The admission requirements, content of 
courses, requirements for attendance, scholastic attainment and 
graduation are the same in all cases. 


Branches of the School are located at Lynn, Cambridge, Newton 
and Maiden. In each of these places only the first year will be 
offered during 1922-23. In no case will more than two years' work 
be given in any Branch. Then the student transfers his work to 
Boston where he completes the upper years. In most cases the 
faculty of the Branches is identical with the faculty in Boston. 
The Branches maintain a very close relationship to the School in 
Boston, so that the transition of the student from the Branch is 
made with the least possible difficulty. 

The Organization of the School 

The school is an evening school of collegiate standards, built 

1. A carefully co-ordinated and correlated course of study, 
which gives the student sound training in the basic principles 
of business. 

2. The development of fields of specialization, which meet 

local needs. 

3. A combination of practical experience and of scientific 

training in business. 

4. A faculty of specialists. 

5. High ethical standards. 

The School of Commerce and Finance of Northeastern University 
is non-proprietary in character, devoting its energies to building up 
the best possible type of evening business school for ambitious and 
worthy men. The school aims at service, and on this alone, it 
owes its existence as a successful institution. 


The school offers training to those who desire to become profes- 
sional accountants and business men. It also prepares men for 
educational work. Although they have received a broad cultural 
training in college, they find that they require scientific training in 
business principles in order to advance in their professions. The 
school affords an excellent opportunity for these men to combine 
business experience with scientific training. 

Method of Instruction 

Business problems are presented to the class for discussion. 
The instructor then sums up the conclusions. In this way, the 
students are given a practical application of the principles involved. 
The instructor ties up each new subject with what has gone before, 
so that the students get the proper and logical sequence. In most 
courses, text or problem books are assigned for outside work. 
Original problems are also assigned. Each student prepares a 
solution of such problems and presents them for criticism. 

The students are trained in the writing and presentation of 
reports. The form and structure, as well as the content of these 
reports, are critically examined by the instructor and returned to 
the students. 

The Faculty 

The faculty of the School of Commerce and Finance is composed 
of men with practical business experience, who are also successful 
instructors. These men have continually built up the prestige of 
the School through their ability and standing in their respective 
professions. To them, the success of the School may be attributed. 

The Student Body 

The student body is drawn mostly from business and professional 
men, although almost every vocation is represented. 

During the year 1921-22, the distribution of students by ages was 
as follows: 

Under twenty years 12% 

Twenty to twenty-four years 50% 

Twenty-five to twenty-nine years 23% 

Over thirty years 15% 


This shows that a very large percentage of the men are relatively 
mature. Besides, they have considerable business experience and 
many of them are holding important executive positions. 

On the whole, the student body may be divided into two groups: 

First, those who have recently graduated from high school but 

who do not have the means to afford a day school training. They 

are willing to sacrifice their pleasure for four years because they are 

ambitious to make their mark in the business world. 

Second, those who entered business without a desire to continue 
their education, but who have found that a scientific training in 
business will fit them for advancement in their profession. Among 
this group are to be found executives, heads of departments, college 
graduates, and others. 

The Employment Bureau 

The school maintains an Employment Bureau, which keeps 
graduates and under-graduates in contact with openings in business. 
A study is made of the nature of the position and a student is 
selected who will fill that position competently. 

As soon as the Employment Bureau is informed of a vacancy, 
graduates or under-graduates, who are competent to fill the position, 
are notified. If they are not interested in the position, they report 
back to the Employment Bureau. If they are interested, and have 
an interview, they report whether or not they have received the 
position. If they do not take or receive the position, they inform 
the Employment Bureau of their findings. In this way, the 
Employment Bureau is able to check up on the position and the 
location of its men. 


Admission Requirements 

1. Regular Students 

A candidate for the B. C. S. degree must meet one of the following 
admission requirements: 

a. He must be a graduate of an approved high school or school 
of equal grade. 

b. He must have completed satisfactorily fifteen units of work 
in an approved high school or school of equal grade. 

C. If over twenty-three years of age, he may be admitted: 

1. If he has demonstrated his ability by business experience 

in responsible positions, and 

2. Passes satisfactorily the Thorndike test in general 

intelligence for admission to professional schools, and 

3. Passes a satisfactory examination in commercial arith- 


Note: A student seeking admission as a regular student under rule c. must 
take the necessary examinations and meet the other admission require- 
ments as outlined in this rule at the time of admission to the school; the 
examinations being taken at such times and under such rules as may be 
decided upon by the committee on admission. 

d. A student who has been admitted to the school as a special 
student, not a candidate for the B.C.S. degree (see par. 2 
below), and who is pursuing a regular four year curriculum 
in the school, may later be reclassified as a regular student: 
provided, at the time of reclassification, he shall have qual- 
ified so far as meeting either a or b of the above admission 

A special student who is not taking a regular curriculum, but 
who is pursuing only a limited number of special courses in 
the school may, if he desires to transfer to a regular curricu- 
lum as a candidate for the degree, qualify under a, b, or C of 
the above admission requirements. If he has previously 
sought admission under C, and failed, he is permitted to 
qualify only under a or b. In order to make up the work 


required for admission to candidacy for the degree, a student 
must present evidence of sufficient secondary school work to 
meet the admission requirements, or he may take additional 
courses in the school, subject to the approval of the Com- 
mittee on Admission — each semester of additional work 
satisfactorily completed counting as one unit toward 
admission credit. Not more than six units may be made up 
in this manner. 

2. Special Students 

A limited number of students who do not meet the above admis- 
sion requirements, may be admitted to the school as special students, 
not candidates for the B.C.S. degree, at the discretion of the 
Dean and the Committee on Admission. Such students must 
furnish satisfactory evidence of maturity and of ability to pursue 
the work of the school. These students may, subject to the 
approval of the Dean and the Committee on Admission take any of 
the regular curriculums or such courses or combination of courses 
as may be desired. 

Advanced Standing 

Students who have pursued regular courses of instruction in a 
school of commerce and finance of a recognized college or university, 
may receive advanced standing, not exceeding three years' credit, 
by presenting a certificate showing the work completed. 

Students, who pass an examination in elementary accounting, 
may be excused from the Elements of Accounting. This examina- 
tion presupposes three years' training in bookkeeping in a com- 
mercial high school or its equivalent. Students, who desire to take 
the examination, should make an application on a form provided 
by the School, and submit such credentials as the Dean and Com- 
mittee on Admission may require. 


Early registration at the Office of the School is advisable because 
after the application blanks have been filed in the Office of the 
School of Commerce and Finance, the credentials must be verified 
and acted upon before the student's status can be determined. 
This necessarily requires considerable time. 




Application Fee. Payable on initial application S5.00 

Yearly Tuition Fee (including limited Y. M. C. A. 

membership) 100.00 
This fee is payable as follows: 

September 25 35.00 

November 20 35.00 

February 1 30. 00 


(Fees include a limited Y. M. C. A. membership) 

Elements of Accounting 60.00 

Partnership and Corporation Accounting 75.00 

Advanced Accounting Problems 45.00 

System Building 45.00 

Cost Accounting 45.00 

Auditing 45.00 

Other two-semester subjects 42.00 

One-semester subjects 22.00 


Intelligence Tests for Admission 2.00 

Examinations to Remove Conditions 2.00 


Graduation Fee 10.00 


Withdrawals and Refunds 

Students who are forced to withdraw from the School are re- 
quested to notify the school office in writing to the effect that they 
are withdrawing and giving their reasons for doing so. This 
notification should be given promptly. 

As the University assumes the obligation of carrying the student 
throughout the year when the student registers, and as the Univer- 
sity provides the instruction and accommodations on a yearly basis, 
the Executive Council of the University has ruled as follows: 

A. Applications for refunds must be presented within sixty days 
after withdrawal from the School. 

B. Credits and refunds will be granted only as stated below: 

1. The unused portion of the tuition paid by the applicant 

may be placed in suspense and used at some future time 
to apply upon the tuition of any school in Northeastern 
University. This is done provided the reasons set forth 
in the application meet the approval of the Committee on 
Refunds, and on the further condition that the credit be 
used within two years. 

2. Cash refunds may be granted only in cases where students 
are compelled to withdraw on account of personal illness. 
The application must be accompanied by a satisfactory 
certificate from the physician. 

In the event of withdrawal after initial application for admission 
has been filed no refund Is made of the five dollar application fee. 

Requirements for Degrees 

Candidates for graduation should file their applications in the 
School Office not later than the first of March in the year in which 
they plan to receive the degree. 

The Bachelor of Commercial Science Degree 

1. Candidates for the degree of Bachelor of Commercial Science 
must complete all the term work In twenty-four semester 
courses with a grade of at least 60%. 


2. They must pass the final examinations in these courses with 
a grade of at least 60% (D) and attend 75% of the lectures 
in each course; or pass their final examinations with a grade of 
70% (C) and attend between 50 and 75% of the lectures. 
(See attendance requirements). 

The Master of Commercial Science Degree 

Candidates for the degree of Master of Commercial Science must 
fulfill the following requirements: 

1. (a) Graduates of schools of commerce and finance of 
recognized colleges and universities must complete twelve 
semester courses with a grade of 85% (B). 

(b) Graduates of colleges of liberal arts and scientific 
schools must complete eighteen semester courses with a 
grade of 85% (B). The Elements of Accounting, Marketing, 
Business Finance, Commercial Law, Business Statistics, and 
Factory Administration are required and give a total of 
twelve semester courses. The remaining six semester 
courses may be taken in some field of specialization. 

2. They must carry on research and present the result in thesis 

form. The thesis must be satisfactory to a Board of 
Examiners appointed by the Dean. 

3. They must pass an oral examination in their special field of 


Graduation with Honors 

Students who desire to compete for honors must complete their 
work in four academic years. Those who complete all the required 
work with an average of 80% will be graduated with honor. Those 
who complete all the required work with an average of 90% will be 
graduated with highest honor. 

The Certificate of Proficiency 

The Certificate of Proficiency will be granted to those who have 
completed one of the two year curriculums. 


Curriculum Requirements 

The School maintains two curriculums, which meet two different 
needs. The Professional Accountancy curriculum demands in- 
tensive specialization throughout the four years on the part of the 
student. The Business Administration curriculum, on the other 
hand, aims to prepare men for business in general. The student is 
required to master the fundamental principles of business adminis- 
tration and acquire the technique of some special field of business. 

All first year students taking a regular course are required to 
study the same subjects, as follows: 

Semester Courses* 

Elements of Accounting (101-2) 3 

Fundamentals of Business Administration (151-2) 2 

Business English (135) 1 

Total 6 Semester Courses 

After the first year, the student will elect either Professional 
Accounting or Business Administration. 

Professional Accounting 

This curriculum is intended to prepare students to enter the 
accounting profession. It offers thorough preparation for those 
who desire to pass the examinations, given by the American Institute 
of Accountants, for Certified Public Accountant. Between 1915 
and 1921, sixty-five of the graduates of the School received the 
C. P. A. Degree. Today, many of them are leaders in the account- 
ing profession. 

While intended to prepare for professional accounting, this 
curriculum does not limit itself to training students to handle 
technical accounting terms, methods and records. Sufficient 
economic and legal background is worked into the course to enable 
the student to analyze business conditions. Many of the graduates 
of this School, who have taken the curriculum in Professional 
Accounting, have not entered the public accounting field, but are 
today engaged in commercial and industrial accounting. The 
curriculum in Business Administration may be adapted for special- 
ization in commercial and industrial accounting by putting greater 
emphasis upon the analysis and interpretation of the economic 
principles underlying business enterprise. 

Having completed the first year's work, as described above, the 
the student must take the following required subjects during the 
second, third and fourth years: 

*For definition see page 30. 


REQUIRED SUBJECTS Semester Courses* 

Advanced Accounting Problems (301-2) 2 

Auditing (403-4) 2 

Contract and Agency Law (211) 1 

Cost Accounting (401-2) 2 

Mathematics of Accounting (406) 1 

Partnership and Corporation Accounting (201-2) 4 

Partnership and Corporation Law (212) 1 

Sales, Negotiable Instruments, etc., Law (312) 1 

System Building (303-4) 2 

Total 16 Semester Courses 

ELECTIVE SUBJECTS Semester Courses* 

(Elect two) 
Corporation Finance (432) 1 

Factory Administration (449) 1 

Income Taxes (405) 1 

Office Organization (440) 1 

Business Administration 

This curriculum is planned to give those who want to become 
business executives the necessary general training in business 
administration and the specialization in whatever fields they may 
elect. Certain courses are required. Others may be elected ac- 
cording to the type of training desired. 

Not only does the student need a general training in the funda- 
mentals of business, but he should select a field for specialization 
which should follow a definite and logical plan so that he may get a 
well-balanced training in the field of his choice. If a student desires 
to specialize in Retailing, obviously he should also have training in 
Credits, Business Letters and Reports, Business Psychology, 
Advertising, and Salesmanship. This example illustrates how 
related courses are built into a curriculum to give the student a 
specialized training in his particular field. 

Having completed the first year's work, as described on page 19, 
the student must take the following required subjects during the 
second, third and fourth years: 

REQUIRED SUBJECTS Semester Courses* 

Business Finance (253) 1 

Business Statistics (451-2) 2 

Contracts and Agency Law (211) 1 

Factory Administration (449-50) 2 

Marketing (231-2) 2 

Office Organization (340) 1 

Partnership and Corporation Law (212) 1 

Total 10 Semester Courses 

A description of these courses will be found on pages 23-29. 
*For definition see page 30 


ELECTIVE SUBJECTS Semester Courses* 

Elect 8 Semester Courses from the following:) 

Advertising (447) 1 

Business Letters and Reports (136) 1 

Business Psychology (134) 1 

Corporation Finance (321) 1 

Cost Accounting (401-2) 2 

Credits and Collections (431) 1 

Labor Problems (457-8) _ 2 

Partnership and Corporation Accounting (201-2) 4 

Retailing (453-4) 2 

Sales, Negotiable Instruments, etc. Law (312) 1 

Salesmanship (331) 1 

System Building (303-4) 2 

Traffic Management (455-6) 2 

A description of these courses will be found on pages 23-29. 

Those who are interested in any other fields of specialization are 
advised to consult the School office in order that programs may be 
drawn up to meet their special needs. Some additional fields of 
specialization which may be followed in the School are: 

Merchandising Manufacturing Labor Problems 

Transportation Advertising Statistics 

Students who do not care to spend four years in study may make 
arrangements at the School office to follow programs of instruction 
which will cover periods of two or three years, in any one of the 
above fields of specialization. 

Single Subjects 

Students may register in one or more of the individual (unit) 
courses. In this manner, those who wish to concentrate in one 
particular field, may do so without studying any of the allied courses. 
It will be necessary, in these cases, for the students to spend only 
one or two nights a week in the School, according to their programs. 
The following unit courses are suggested: Accounting, Finance, 
Banking, Advertising, Salesmanship, Marketing, Credits and Col- 
lections, Business Psychology, Office Alanagement, Factory Ad- 
ministration, Business Statistics, Business English, Business Letters 
and Reports, Traffic Management, and Labor Problems. 

Programs of Study 

Students will arrange their programs of study in accordance with 
the requirements as listed above. The schedule of courses will be 
found on the enclosed schedule sheet. All courses are not off^ered 
every year. Care should be taken, therefore, to examine this 
schedule before making out programs. 

Suggested schedules of courses are listed below. It should be 
noted that these schedules are based on the completion of the 


required number of semester courses within four years. This 
work requires class room attendance for three nights a week during 
each of the four years. In special instances a larger or smaller 
amount of time may be taken to complete the requirements for the 

A Suggested Schedule in Professional Accountancy 


First Semester Second Semester 

Elements of Accounting (101), Elements of Accounting (102), 

two nights per week one night per week 

Fundamentals of Business Administra- Fundamentals of Business Admlnis- 
tion (151) „ tration (152) 

Business English (135) 


Partnership and Corporation Account- Partnership and Corporation Account- 
ing (201), two nights per week ing (202), two nights per week 
Contract and Agency Law (211) Partnership and Corporation Law (212) 


Advanced Accounting Problems (301) Advanced Accounting Problems (302) 
System Building (303) System Building (304) 

T T' CAnc\ Sales, Negotiable Instruments, etc., 

income laxes (.4U5; ^^^ ^^^2) 


Cost Accounting (401) Cost Accounting (402) 

Auditing (403) Auditing (404) 

Mathematics of Accounting (406) Office Organization (440) 

A Suggested Schedule in Business Administration 


First Semester Second Semester 

Elements of Accounting (101), Elements of Accounting (102), 

two nights per week one night per week 

Fundamentals of Business Administra- Fundamentals of Business Adminis- 
tion (151) tration (152) 

Business English (135) 


Marketing (251) Marketing (225) 

Business Finance (253) Office Organization (340) 

Traffic Management (455) Traffic Management (456) 


Contracts and Agency Law (210) Partnership and Corporation Law (211) 

Factory Administration (449) Factory Administration (450) 

Credits and Collections (431) Business Psychology (134) 


Business Statistics (451) Business Statistics (452) 

Advertising (447) Salesmanship (331) 

Labor Problems (457) Labor Problems (458) 


Outline of Courses 


Elements of Accounting 101-2. Four hours each week during 
the first semester and two hours each week during the second 

This subject is required throughout the Freshman year of the four-year course. 
It is designed to cover the fundamental principles of accounting theory and 
practice and may be taken with profit by beginners and those having some knowl- 
edge of the subject. Commencing with the most simple proposition in double 
entry bookkeeping, it concludes with work beyond the knowledge of the ordinary 
bookkeeper. A large amount of home work is given, supplemented by lectures 
and problems in class. 

Theory of Accounts 

Theory of debit and credit as applied to the ledger; use of the journal; posting 
from the journal to the ledger; the trial balance and its errors; functions of 
accounts; profit and loss statement; the balance sheet, what it shows and how to 
read it. Division of journal into cash book, sales book, purchase book and 
general journal; percentage, interest and discount; turnover. Negotiable paper; 
practice in making notes, drafts and checks; reconciliation of bank statement with 
check book balance, controlling accounts. 

Practical Accounting 

Problems performed in class consisting of trial balances, profit and loss state- 
ments and balance sheets, closing entries for single proprietorships and partner- 
ships; working sheets and goodwill; adjusting entries for depreciation, reserves, 
obsolescence, deferred charges to profit and loss and expense distribution. 

A complete set of single proprietorship books including banking operations. 
Admission of a partner and complete set of partnership books. 

Partnership and Corporation Accounting 201-2. Four hours 
each week throughout the year. 

Problems and sets illustrating the principles and practices in Single Entry, 
Partnership, and Corporation are assigned for home work. Class lectures cover 
the theory of these subjects. 

Single Entry 

Set to be worked. Problems in making financial statements from single 
entry books. 



Organization; admission of a partner; good-will; adjustment of capital account; 
insurance on a partner's life; division of profits; sale as a going concern; dissolu- 
tion; liquidation. Set to be worked, covering the above principles and including 
depreciation and adjusting entries. 


State laws relating to business corporations; organization; kinds of stock; 
books and records; distinctive corporation accounts; treasury stock; dividends; 
incorporating a going concern; bond issues; bond premiums and discounts; 
bond interest, sinking funds; redemption of bonds; surplus and reserve funds; 
corporation statements. Set to be worked covering the above principles with 
adjusting entries. 

Distinctive manufacturing accounts; manufacturing statements; consolidated 
balance sheet; receivership and bankruptcy; reorganization; dissolution of a 

Retail Accounting 203-4. Two hours each week throughout the 


Advanced Accounting Problems 301-2. Two hours each week 
throughout the year. 

This course consists of lectures, demonstrations, and discussions on the ac- 
counting principles Involved in problems selected from past C.P.A. examinations. 
It is intended as a preparatory course for the C.P.A. examinations as well as a 
further study of advanced accounting. 

Review of classification of accounts; form and arrangement of statements; 
partnership organization; settlements and adjustments; advanced corporation 
exercises including organization, bond issues and sinking funds; consolidations; 
holding companies; re-organizatlon; accounting for trustees and executives; 
branch houses; foreign exchange; receivership and bankruptcy; realization and 
liquidation accounts; manufacturing and cost accounts; special investigation; 
theory quizzes from recent C.P.A. examiniatlons. 

System Building 303-4. Two hours each week throughout the 
General problems in designing and installing systems; preliminary Investigation; 
commercial papers; rulings. Auto Sales Company — general conditions and plan 
of operation; forms, assets and liabilities; income accounts; expense accounts. 
Grocery Company — forms, assets and liabilities, income accounts, expense 
accounts. Club Set — general plan, forms, assets and liabilities, income accounts, 
expense accounts. Leather Company — general plan. Institutional Accounting 
— general plan of hospital accounts, forms, assets and liabilities, operating 
accounts, reports. 


Cost Accounting 401-2. Two hours each week throughout the 

The object of this course is to familiarize the student with the chief principles 
relating to the design of accounting systems for manufacturing concerns, with 
special references to the finding of production costs. All systems used for 
instruction purposes are drawn from current practice. 

Relation of cost accounting to general accounting; advantages of a cost system- 
classification of costs; establishing a cost basis; methods of controlling cost; 
records; departmentalization; order systems; purchase and receiving records; 
stock records; requisitions; ordering quantities; inventories; pay-roll; calculation 
and application of departmental burden rates; distribution of expense accounts; 
types of cost systems; defective work losses; absorbing burden rates; graphic 
production control; relation of cost accounting to management. 

Auditing 403-4. Two hours each week throughout the year. 

The course deals with auditing problems as applied to mercantile and manu- 
facturing enterprises. It is a combination of lectures, quizzes, and problem work, 
the problems being based upon C.P.A. questions. 

Balance sheet audits; complete audits; continuous audits; special examinations; 
the audit of balance sheet accounts; the audit of expense accounts; analysis of 
accounts; the mechanical work of auditing; special types of business including 
mercantile, manufacturing, insurance, financial institutions, clubs, insurance 
companies, etc.; the preparation of audit programs and audit reports. 

Income Taxes 405. Two hours each week during one semester. 

This course deals with the State and Federal income taxes. It is a combina- 
tion of lectures, quizzes, and problem work. Students are instructed in handling 
actual forms. 

Mathematics of Accounting 406. Two hours each week during 
a semester. 

Bank discount; equation of payments and accounts; logarithms; compound 
interest and present worth; annuities; bonds, optional redemption; serial bonds; 
valuation of assets; perpetuities; amortization; sinking funds; depreciation; 
wearing value of an asset; composite life of a plant; discussion of graphs; the use 
of the slide rule; and foreign exchange. 


Contract and Agency Law 210. Two hours each week during 
one semester. (Omitted during 1922-23). 


Classification of contracts; offer and acceptance; validity of assent; considera- 
tion; legality; form; construction; operation; discharge. 



Definition and distinction; appointments; ratification; mutual rights and 
duties; authority; liability to third parties; termination of agency. 

Partnership and Corporation Law 211, Two hours each week 
during one semester. 


Definition and general nature; partnership contract; firm name; capital and 
property; mutual rights and obligations of partners; the partnership and third 
parties; dissolution of partnership. 


Definition; formation; stock and stockholders; directors and officers; powers 
of corporations; foreign corporations; dissolution of corporations. 

Sales, Negotiable Instruments, etc., Law 3 12. Two hours each 
week during one semester. 

Sales of Personal Property 

Parties; subject matter; price; form; warranties; transfer of title; rights of 
third parties; performance of contracts; remedies for breach. 

Bills and Notes (Negotiable Instruments Act) 

Forms of negotiable instruments; provisions affecting negotiability; considera- 
tion; acceptor; accommodation endorsements; negotiation; holder in due course; 
presentation for payment; dishonor, protest; discharge. 

Real Estate and Probate Law 

Difference between real and personal property; law of fixtures; estates in real 
property; fee simple; life estates; landlord and tenant; remainders and reversions; 
estates in trust; mortgages; easements; title by deed; title by descent and devise; 
administration of estates; conveyance. 


Purpose of the bankruptcy law; acts of bankruptcy, voluntary and involuntary 
bankruptcy; receiver and trustee; proof; claims; dividends; compositions; duties 
and rights of a bankrupt; his exemption; his discharge. 


Business Finance 253. Two hours each week during one 
semester. (Omitted in 1922-23 unless 30 students apply). 

Principles of financing; the corporation; owned and borrowed capital; basis of 
capitalization; securing capital; source of funds, promotion, selling securities, 
underwriting; financial management; investment of capital funds, calculation 
requirements for working capital, determination of net income, dividends, surplus, 
budgets, standards; financial abuses and involvements; exploitation by officers, 
directors and majority stock-holders; insolvency and receivership; reorganization. 


Corporation Finance 321. Two hours each week during one 
semester. (Omitted in 1922-23). 

I. Corporate securities: capitalization, common stocks, preferred stocks, 
bonds, equipment obligations, and convertible issues. II. Promotion: pro- 
moter, the banker's contribution, the financial plan, underwriting syndicates, 
and the marketing of investment securities. III. Administration of income: 
tlie cost of borrowed capital, surplus, special reserves; dividends, treatment of 
sinking fund reserves, the voting trust. IV. Expansion: law of balanced 
returns, community of interests, and industrial combinations. V. Failure and 
reorganization; cause of failures, procedure in reorganization, and industrial 


Office Organization 340. Two hours each week during one 

The office manager's job; ofl^ce layout; principles of standardization; daily, 
weekly and monthly job schedules; production control systems; job analysis; 
personnel methods; standardization of the correspondence and mailing division; 
standardization of a credit and collection division; application of the principles of 
scientific management to non-productive work (with lantern slides). 

Factory Administration 449. Two hours each week during one 

Factory organization; planning the product; handling the materials; perpetual 
inventory systems; ordering function; production methods, cost department; 
foreman; labor management; planning department; building and equipment; 
relation of production department to sales department. 

Fundamentals of Business Administration 151-2. Two 
hours each week throughout the year. 

In this course a study is made of the principles underlying business enterprise. 
The following topics will be discussed: (a) industrial development and its effect 
upon industrial organization; (b) the principles of consumption, supply and 
demand, price, value, exchange; (c) the production and distribution of commodi- 
ties; (d) facilitating agencies, money, monetary systems, banking, transportation, 
insurance, etc.; (e) the distribution of wealth, interest, wages, rent and profits; 

(f) canon of taxation, direct and indirect, tariff, income and inheritance taxes; 

(g) social problems. 

Business Psychology 134. Two hours each week during one 

This course will deal principally with executive control and employee problems. 
I. The technique of executive control: the trend of management; prerequisites 
of the executive; the impulses and desires of workmen; the development of 


executive traits; the instruments of management; arousing interest and incentive; 
and the maintenance of control. II. Employee problems: discipline, co- 
operation; and records. 

Marketing 251-2. Two hours each week throughout the year. 

The functions and activities of the agencies of distribution are analyzed; that 
is, the manufacturer, merchant, wholesaler and retailer. A study is made of the 
problems of distribution of selected commodities. This course is conducted by 
lectures, discussions of problems, outside readings and reports. 

Banking 253-4. Two hours each week throughout the year. 

Salesmanship 331. Two hours each week during one semester. 

Economics in selling; factors in selling; psychology in selling; man power in 
selling; knowing the goods; building the selling power; judging the customer's 
nature; winning the customer's confidence; obtaining an audience; arousing the 
customer's interest; inducing the desire to buy; getting decision and action; 
handling objections; personal analysis; putting art into selling; and maintaining 
poise and power. 

Credits and Collections 431-2. Two hours each week through- 
out the year. 

Credit obligations; trade acceptance; financial statements; sources of informa- 
tion; collection correspondence; adjustment and causes of failure; credit insurance; 
retail credits; collection of retail accounts; bank credits; credit problems; collec- 
tions; adjustment and extension; insolvency; bankruptcy; law and proceedings; 
proceedings of creditors; claims; discharge of bankruptcy; commercial ethics; 
distinguishing characteristics of a successful credit manager; the National Associa- 
tion of Credit Men. 

Advertising 447. Two hours each week during one semester. 

Development of advertising; advertising as a business force; the advertiser, the 
product and the consumer; how the senses help the advertiser; how the advertiser 
avails himself of instincts; the part in advertising performed by imagination; 
what memory is and how it assists in making advertising effective; the state of 
mind called "attention"; the effect of color and its use in advertising; the action 
of color in securing attention to advertising; the use of type in advertising; the 
purpose of illustrations and their preparation; intelligent choice of methods of 
illustration; the trade-mark as a standardizer in quality and price; the advertising 
manager; his preparation and his duties; an advertising campaign and what it 
involves; fixing the advertising appropriation; available advertising media and 
their profitable uses; selecting an advertising agency; getting your products sold 
through advertising; advertising design and display, making desire and habit do 
your work in selling by advertising; how to get crowd to respond; the necessary 
elements of advertising English; the selection of the particular style of language to 
reach a certain group; the writing of letters that sell; the ethics of advertising; 
positions In the advertising world and how to obtain them. 


Business Statistics 451-2. Two hours each week throughout 
the year. 
This course is intended to give the student the principles involved in collection, 
presentation, and interpretation of statistics. These principles are applied to 
concrete problems of specific types of business and to a study of the general trend 
of business. A study is made of the statistics which tend to show changes in 
business conditions. Business indices and barometers, which are at present used, 
will be discussed. Students will be assigned problems which will give them a 
practical application of the principles brought out in the class discussions. They 
will also be given instructions in the presentation of statistics. 

Retailing 453-4. Two hours each week throughout the year. 

This course deals with the practical problems of retailing. Emphasis is 
placed upon the classification of merchandise, stock control, selling policies and 
advertising. A study is made of stock from the point of view of receiving, mark- 
ing, records, inventories and shortages. Buying: sources and methods. 

Administration: personnel, promotion, salaries and wages. Financial and 
statistical control. 

Traffic Management 455-6. Two hours each week throughout 
the year. 
This course deals with the problems of traffic management from the point of 
view of the railroads, and the shipper. A special study is made of the problems 
confronting the traffic manager in immediate lines of business. 

Labor Problems 456-7. Two hours each week throughout the 


Business Letters and Reports 136. Two hours each week during 
one semester. 
Effective industrial correspondence and forms. This course, beginning with 
the mechanical phases of letter writing, rapidly advances to the study of applica- 
tion letters, inquiry, complaint, and adjustment letters. Stress is laid on sales 
letters and collection letters and methods. The psychology of selling from the 
letter of application to special sales letters, language adapted to the specific 
demand; flexible sentences and paragraphs — these fundamentals are presented 
and practiced to the fullest extent possible. 

Business English 135. Two hours each week during one semester. 

For the students of Accounting, this course stresses the business report, com- 
mercial description, clear exposition or explanation. It treats of certain technical 
phrases which accountants must use, from accounting business and commercial 
law. Financial statements, balance sheets, letters of application, sales letters; 
sentence and paragraph structure — all are subordinated to clean, clear phrasing. 

For the students of Administration, this course emphasizes the business report, 
clear exposition, sentence and paragraph structure. Equal stress is laid on the 
psychology of selling direct by mail, on the principles and practice of letters of 
application, credit, collection, adjustment. The sales letter receives close atten- 
tion — the form, the diction, the controlling idea, the psychological appeals, 
follow-up methods. 


General Information 

The School Year 

1. The school year is divided into two semesters of sixteen 
sessions each. 

2. A semester course consists of sixteen sessions of two hours 
each, exclusive of the final examination. 

3. A full course consists of thirty-two sessions of two hours 
each, exclusive of the final examination. 


Reports of a student's progress are issued four times a year; on 
the first of December, February, April, and June. 


The following system of grading has been adopted by the School: 

A 90-100% 

B 80-89 

C 70-79 

D 60-69 

F Failure 

Attendance Requirements 

1. The student must attend at least one-half of the sessions in a 
course in order to be permitted to take the examination therein. 
No exception is made to this rule. 

2. If the student attends at least three-fourths of the sessions 
in a course, he is entitled to take the examination therein and will 
pass if he attains a grade of 60 per-cent. 

3. If the student attends between one-half and three-fourths 
of the sessions in a course, he must furnish satisfactory excuse to the 
Committee on Attendance for the absence under three-fourths in 
order to be permitted to take the examination therein; and, further, 
he must attain a grade of 70 in order to pass in such examination. 


4. In order to receive credit for attendance at a session, a 
student must be present in the classroom during the entire period, 
unless, upon satisfactory excuse, his presence for a shorter period is 
accepted by the Committee on Attendance. 


1. Final examinations in first semester courses are given during 
the seventeenth week of the term. 

2. Final examinations in second semester courses are given 
during the thirty-fourth week of the term. 

3. Final examinations are given in full year courses during the 
thirty-third week of the term, except in System Building, in which 
no final examination is given. 

4. All the term work must be completed before a student can 
receive credit in any course. 

5. In order to be permitted to take the final examinations in a 
course, the student must qualify by an attendance of at least 50%. 
(See Attendance Requirements). 

6. If a student, for good cause, does not take the final examina- 
tion in a course, he may take it at the next scheduled examination 
in that subject and receive credit as though it were the final 


1. Re-examinations for Seniors will be given in the spring, and 
for under-classmen in September (See Calendar). 

2. A student is also allowed to make up a condition by taking 
the next final examination given in the course in which he is con- 

3. A student who fails the final examination in a course shall 
not receive more than 60% on the re-examination. 

4. A student cannot take a re-examination in order to raise his 


Schedule of Re-Examinations — 1922 

September 11 

Elements of Accounting (101-2) 

Partnership and Corporation Accounting (201-2) 

Business English (135) 

Advanced Accounting Problems (301-2) 

Business Psychology (134) 

September 12 

Contracts and Agency Law (210) 
Partnership and Corporation Law (211) 
Sales, Negotiable Instruments, etc. (312) 

September 13 

Economics (132) 
Corporation Finance (321) 

September 14 

Principles of Business (131) 
Salesmanship (331) 

September 15 

Industrial Analysis (133) 
Credits and Collections (431-2) 
Advertising (447-448) 


1. Students cannot be classified as Seniors until all conditions 
have been removed. 

2. Under-classmen may be promoted to the next higher class 
provided that they do not have conditions exceeding two semester 
courses of more than one year's standing. 


The School of Commerce and Finance is housed in the Y.M.C.A. 
Buildings in Boston, Worcester, Springfield, Providence, Bridge- 
port, New Haven, Lynn, Cambridge, Maiden and Newton. 



Adequate, well-lighted, heated and ventilated classrooms are 


In each Y. M. C. A. Building, students may secure comfortable 
and well furnished rooms at a minimum price. There is a congenial 
atmosphere of fellowship and of social life in the dormitories, and 
opportunities are available for forming friendships. 

Physical Training 

Each building has unexcelled facilities in the nature of gymna- 
siums, swimming pools, and bowling alleys. Opportunities are 
provided for practically every physical activity. School of Com- 
merce and Finance men are urged to avail themselves of the 
opportunities for physical training. It is especially necessary that 
men who are employed during the day and studying in the evening 
take some kind of adequate exercise in order that they may do the 
most effective school work. 

Reduced Gymnasium Rates to Students 

In order to insure the use of the gymnasium and to bring it 
within the means of all students, special reduced rates are granted to 
School of Commerce and Finance students. 

Other Recreative Opportunities 

Other recreative opportunities of widely varied nature are offered 
in the form of billiard rooms, libraries, game rooms, and other 
facilities. In fact the Y. M. C. A.'s in which the School of Com- 
merce and Finance is located are equipped for almost every type of 
clear, virile, and wholesome activity. 

Social Life of the School 

The constant association with other men of outstanding ability 
from nearly every type of human activity, is of incalculable value 
to the student. In addition to the usual classroom contacts, men 
are also brought together at special lectures, class dinners, and other 
school functions which are highly profitable and pleasurable. 


Alumni Association 

Graduates of the School of Commerce and Finance 

The School maintains an active Alumni Association. The 
organization sustains a vital interest in the University. The mem- 
bers study its problems, offer constructive suggestions, and other- 
wise keep in close touch with the school. 

Employment Service 

Regularly organized, with active officers, the Alumni have an 
established Employment Service. This bureau attempts not only 
to place any unemployed member in a position, but also to advance 
those already employed to better positions. Some of the members 
have attained important executive rank; others have influential 
acquaintance with leading business houses; a proportionally large 
number are in business for themselves. Accordingly, a broad field 
of opportunity exists, in which each alumnus is of valuable assist- 
ance to others of the Association. This service is rendered in the 
spirit of comradeship and fraternalism. 

Officers 1921-22 

President, George L. Hoffacker 

Vice-President, Joseph A. Dudley 

Secretary, Robert Bruce 

Treasurer, R. O. Keating 

Address, 316 Huntington Avenue 
Boston, Massachusetts 


Graduates of the School of Commerce and Finance 

1914 — Bachelor of Commercial Science 

Daniel Asher, B.S., LL.B., Worcester 

•Thomas H. Burton, Winchester 

Einar W. Christenson, C.P.A.. (N. H.), 

George S. Clarkson, C.P.A., (Mass.), Roxbury 
William S. Cooper, Medford 
Charles H. Cornell, C.P.A., (Mass.), Chelsea 
William B. Cushing, Newton 
Frederick W. Davison, Dorchester 
William L. Esterberg, C.P.A. (Mass.), Reading 
Herbert Fallon, Dorchester 
Harry H. Ferngold, East Boston 
Herbert C. Fraser, Watertown 
•Benjamin W. Fuller, Milton 
Guy L. Harvey, Boston 
Edgar P. Hawes, Roslindale 

Raymond O. Keating, Woburn 

Joseph A. Kuebler, Winthrop 

•William J. Lyons, Boston 

William J. Magee, C.P.A., (Mass.), Boston 

Harvard L. Mann, C.P.A., (Mass.), East Ded- 

Harold J. Parsons, A. A., Worcester 
Abijah Pearson, Roxbury 
Isaac Rich, Roxbury 
Charles F. Rittenhouse, C.P.A., (Mass. and 

N. H.), Jamaica Plain 
William D. Smith, C.P.A. , (Mass.), Dorchester 
Walter F. Spinney, Allston 
Maurice B. Spinoza, Roxbury 
•Charles E. Stearns, C.P.A., (Mass.), Boston 
Robert M. Taylor, West Somerville 

1915 — Bachelor of Commercial Science 

Clarence E. Akerstrom, Medford 

Benjamin Asher, Worcester 

Robert Bruce, Roxbury 

Philip F. Clapp, C.P.A., (Mass. and N. H.), 

Wilfred A. Clark, Medford 
Casper Cohen, C.P.A., (Mass.), Chelsea 
James B. Conway, Boston 
Albert B. Curtis, Roxbury 
Royal M. Cutler, C.P.A., (N. H.), Brockton 
Willis H. Doe, C.P.A., (N. H.), Medford 
Henry T. Dolan, Salem 
Clifton W. Gregg. C.P.A., (N. H. and Mass.), 

Milburn D. Hill, Salem 
Edward I. Hollander, Chestnut Hill 
Robert H. Hunter, Dorchester 
Edward S. Jenkins, Quincy 
•Irving E. Jones, Brighton 
James S. Kennedy, Everett 
Martin C. Lee, South Boston 
John C. Lord, Brookline 

Myron F. Lord, Dorchester 

Frank L. McCarthy, Arlington 

Edwin E. McConuell, C.P.A., (N. H.), Hyde 

Ralph C. MacDonald, Walpole 
William A. Mansfield, Somerville 
Lester C. Nutting, West Roxbury 
Herbert L. Perry, West Somerville 
James C. Purinton, Beverly 
Edward C. Richardson, Waltham 
James F. Rockett, Boston 
William W. Sharpe, Forest Hills 
Dale M. Spark, C.P.A., (Mass.), Dorchester 
Ralph G. Stetson, Boston 
Frank J. Sullivan, South Boston 
Dana S. Sylvester, LL.B., Brookline 
William E. Tierney, Lawrence 
•Earle P. Tyler, Everett 
Bruce R. Ware, C.P.A., (N. H.), Newton 
Leo Wasserman, C.P.A., (Mass.), Roxbury 
William H. Wheeler, Somerville 
Carl W. Wright, C.P.A., (Mass.), Somerville 

1915 — Master of Commercial Science 

William S. Cooper, B.C.S., Medford 
Charles H. Cornell, B.C.S., C.P.A., Chelsea 
Herbert Fallon, B.C.S., Dorchester 
Harry J. Ferngold, B.C.S., East Boston 
Herbert C. Fraser, B.C.S., Watertown 
Joseph A. Kuebler, B.C.S., Winthrop 
William J. Lyons, B.C.S., Boston 

Harvard L. Mann, B.C.S., C.P.A., East Ded- 

Isaac Rich, B.C.S., Roxbury 
William D. Smith, B.C.S., C.P.A., Dorchester 
Maurice B. Spinoza, B.C.S., Roxbury 
•Charles E. Stearns, B.C.S., C.P.A., Bosion 


1916 — Bachelor of Commercial Science 

John B. Andrews, South Framingham 

Herbert J. Ball, S.B., Lowell 

Ronald B. Chipchase, Melrose 

James P. Dillon, South Braintree 

•Loren N. Downs, Jr., S.B., Boston 

Howard B. Hall, Boston 

Harry I. Kessler, Roxbury 

Charles Lee, East Boston 

Joseph Levine, C.P.A., (Mass.), Dorchester 

Claude R. Marvin, Boston 

Frederick C. Rivinius, East Weymouth 

Clarence E. Rosen, C.P.A., (Ma?s. and N. H.), 
Jamaica Plain 

Joseph S. Snow, Boston 

Harry W. Thomas, Melrose 

Alfred T. Timayenis, Revere 

Franklyn P. Trube, Winthrop 

William H. Walpole, Winthrop 

Gardner B. Wardwell, C.P.A., (Mass.), Melrose 

Charles A. Wight, Jr., C.P.A., (Mass.), Cam- 

1916 — Master of Commercial Science 

Robert Bruce, B.C.S., Roxbury | Herbert L. Perry, B.C.S., West Somerville 

1917 — Bachelor of Commercial Science 

Max Abelman, Roibury 

Walter G. Ambrose, Boston 

Paul A. Anderson, Dorchester 

Hyman Berkowitz, Roxbury 

Alfred L. Billings, Arlington 

Samuel BischofI, C.P.A., (N. H.), Dorchester 

Elbridge A. Bollong, C.P.A., (Mass. and N.H.), 

Charles L Boynton, Boston 

Benjamin G. Brooker, C.P.A., (N.H.), Dorches- 

George G. Caldwell, Mattapan 

Richard B. Capstick, Auburndale 

Benjamin A. Carlson, Allston 

Henry L F. Carney, Somerville 

Carlton N. Chandler, Marion, Ohio 

William F. Chaplin, Cambridge 

Ira M. Conant, A.B., C.P.A., (Mass. andN.H.), 

Michael Edelstein, Boston 

John C. Farrington, C.P.A., (N. H.), Lowell 

Paul Fishman, Roxbury 

James J. Fox, C.P.A., (Mass. and N. H.), 

Charles Gale, C.P.A., (Mass. and N. H.), 

Jack M. Gordon, Maiden 

James A. Grant, Lowell 

Clifford E. Guild, Mansfield 

Fred D. Harrington, C.P.A., 

(Mass.), Somer- 

Effinger E. Hartline, Washington, D. C. 

Simon Helman, C.P.A., (Mass.), Dorchester 

Walter G. Hill, A.B., Jamaica Plain 

George L. Hoffacker, Boston 

Arthur H. Holmberg, C.P.A.. (N. H.), Cam- 

James T. Johnson, Jr., C.P.A., (Mass.), 

Leonard L. Kabler, Roxbury 

Reuben Kaplan, Boston 

Max Katz, Dorchester 

George A. Lange, Jamaica Plain 

•Charles C. MacLean, Cambridge 

Elmer A. Merriam, LL.B., West Roxbury 

Robert Pillow, Allston 

•Abraham N. Radler, C.P.A., (N. H.), Dor- 

John A. Ryan, C.P.A., (Mass.), Lynn 

James A. Saunders, C.P.A. (Mass.), Brighton 

Louis L Shulinski, Worcester 

Nathaniel F. Silsbee, C.P.A., (N. H.), Dor- 

Stanton S. Skolfield, Boston 

Samuel J. Stone, C.P.A., (Mass. and N. H.), 

Francis B. Southwick, C.P.A. , (N. H.). Waban 

Warren E. Wcscott, Melrose 

Herbert F. Whitmore, Arlington Heights 

1918 — Bachelor of Commercial Science 

Reginald Amback, C.P.A.. (N. H.), Roxbury 
Abraham Annapolsky, Winthrop 
Walter H. Apperson, Medford 
Ralph S. Bell, South Boston 

Louis J. Birger, Dorchester 
Ernest H. Brooke, Dedham 
Arthur M. Brown, Watertown 
Arnold D. Brundage, Salem 


Clarence G. Chapin, Cambridge 

Ernest R. Ciriack, Jamaica Plain 

Joseph B. Cohen, C.P.A., (Mass. and N. H.K 

Dennis P. Crimmins, Worcester 
Paul E. Crocker, Dorchester 
Percy E. Darling, Melrose 
George A. Dempsey, Salem 
Joseph A. Dudley, W. Somerville 
Frank C. Kogg, Dorchester Clr. 
James O. Foss, Boston 
Louis Friedman, Worcester 
George Hansen, Dorchester 
Maxwell Harris, Dorchester 
*W. Clark Haywood, Salem 

Irving E. Heymer, C.P.A., (N.H.), Auburndale 
Joseph Hinchey, Melrose 
Philip Isenman, Maiden 
Percival Lantz, Dorchester 
Albert A. Lappin, Dorchester 
William W. Lee, Danvers 
Edward J. McDevitt, Jr., C.P.A., (Mass.), 

Alfred B. Mahoney, Somerville 
Walter J. Mahoney, Worcester 
J. H. Melzard, Jr., Hyde Park 
Edward F. Messinger, Roxbury 
Frederic Mitchell, Maiden 
Arthur R. Morse, Andover 

Leroy C. Murch, Beverly 

William A. Murphy, Jamaica Plain 

Walter P. Nichols, Melrose 

Thomas A. O'Connell, Boston 

Henry Osberg, Maiden 

Arthur T. Partington, Winthrop 

Oliver H. O. Pearce, Maiden 

Ralph W. Peters, C.P.A., (Mass.), Auburndale 

Warren W. Petrie, Hyde Park 

Henry A. Plett, South Boston 

Leroy A. Prull, C.P.A., (N. H.) Dorchester 

Neal D. Randall, Melrose Highlands 

Norman B. Reed, Melrose 

Joseph G. Riesman, Chelsea 

Louis J. Rosenthal, Roxbury 

George J. Saievetz, C.P.A., (N. H.), Chelsea 

Royal Shawcross, Boston 

William J. Shield, Medford 

Herbert W. Simmons, C.P.A., (Mass.), Lynn 

Frank Solomon, C.P.A., (Mass. and N. H.), 

Harry F. Standley, Beverly 
Nathan Stern, Boston 

J. H. Stewart, C.P.A., (Mass.), East Boston, 
Francis F. Vogel, Roxbury 
George F. Wagner, Lowell 

Raymond D. Willard, C.P.A., (Mass.), Concord 
Frank H. Wrigley, Quincy 

1918 — Master of Commercial Science 

Harry L Kessler, B.C.S., Dorchester 

1919 — Bachelor of Commercial Science 

John M. Ayer, Brighton 
Harry D. Barr, Medway 

Karl H. Becker, C.P.A.. (N. H.), Roslindale 
Paul G. H. Brueckner, Jamaica Plain 
Dennis F. Casey, Dorchester 
Ernest T. Craig, Brookline 
Jeremiah P. Cronin, Beverly 
Lawrence Davis, Roslindale 
Kenneth T. Dillon, Mattapan 
'Arthur C. Evert, Chelsea 
Robert A. Fopiano, Everett 
Rudolph Gfroerer, Dorchester 
Maurice Goldberg, Maiden 
Barry J. Goldings, Roxbury 
Austin D. Hall, Cambridge 
William E. Hayes, C.P.A., (Mass.), Lynn 
Otis E. Johnson, Maiden 
George L. Kilgore, Waltham 
Samuel A. Kline, Dorchester 

Benjamin Koslofsky, Dorchester 

Hyman Landsman, Chelsea 

John M. Lund, Roxbury 

John F. McDevitt, Charlestown 

Thomas A. Milne, Arlington 

Edward P. Mock, Woburn 

Daniel J. O'Brien, Boston 

Harold F. Phillips, Dorchester 

John F. Riordan, Roslindale 

Mitchell Rosenfield, Revere 

Morris Rosenthal, Roxbury 

Nathan Rolfort, Chelsea 

Frank P. Schaffer, Maiden 

Harold O. Smith, Lynn 

Arthur L. Tobin, Salem 

John W. Totten, Norwood 

Ralph W. Watson, C.P.A., (Mass. and N. H.). 

West Medford 
John E. Willis, North Andover 


1920 — Bachelor of Commercial Science 


Edwin S. Anderson, Medford 

Martin J. Anderson, Gloucester 

Walter G. Arnold, Arlington 

Frederick M. Bassett, Boston 

Henry A. Beyer, Jamaica Plain 

John T. Bogrette, Medford 

George J. Breen, Norwood 

Curtland C. Brown, Wenham 

John J. Bulger, Dorchester 

Walter F. Burke, South Boston 

Harry Chalfin, Canton 

John H. Cleary, Jr. Charlestown 

Samuel Cohen, Boston 

James F. CuUen, Boston 

Tracy A. Dibble, C.P.A., (N. H. and Mass.), 

George N. Dill. Belmont 
Arthur J. Dolan, Roxbury 
Jesse F. DoUoff, Winthrop 
John J. Donahue, Charlestown 
Robert W. F. Eagle, North Andover 
Anton Eck, Dorchester 
Israel W. Ephross, Boston 
Louis A. Estrach, Chelsea 
Frank J. Farrey, North Woburn 
Francis P. Fleming, Waltham 
Lawrence Eddy Foster, Beverly 
Mai Gidez, Boston 
Murdoch J. Gillis, Jr., Roslindale 
John Goldberg, Roxbury 
George Goldstein, Maiden 
Sidney Guttentag, Dorchester 
Francis J. Harrigan, Dorchester 

John W. Higgins, Jr., Rockland 

Richard F. Hingston, C.P.A., (Mass.), Lynn 

Laurence M. Johnson, Lynn 

Philip W. Johnson, C.P.A., (Mass.), Medford 

Clifford L. Jordan, Dorchester 
Edward A. Kane, Maiden 
Clarence V. Kenrick, Medford 
Edwin H. King, Boston 
Harris S. Knight, Salem 
Louis Kremer, Haverhill 
Wilfred B. Maynard, Lowell 
George McEwan, Jr., Winthrop 
Percy M. Mcintosh, Lowell 
Nathan Milgroom, Roxbury 
Frederick A. Mock, Jamaica Plain 
George E. Murphy, C.P.A., (N.H. and Mass.), 

Herbert J. Nolan, Dorchester 
Herman Olson, Dorchester 
Robinson S. Parlin, Watertown 
Saul O. Perlmutter, East Boston 
B. Perlstein Morrison, Evere't 
Harry W. Prout, Brighton 
Alonzo Putnam, Jr., Lowell 
Samuel Rappeport, Boston 
William F. Richstein, Natick 
Israel Scolnick, Dorchester 
Samuel M. Seif, Dorchester 
Arthur F. Smith, Lowell 
Sprague R. Whitney, Winthrop 
Edward V. Wright, North Attleboro 
Kostas C. Yerontitis, Boston 

Worcester Division 

Ernest P. Cotton, Worcester 
Samuel Z. Cramer, Worcester 
Harry W. LaDuke, Worcester 
Bartholomew J. Murphy, C.P.A., (Mass.). 

Charles W. Parks, Worcester 
A. Oscar Price, Worcester 
Lester K. Sweeny, Worcester 
Charles R. White, Worcester 

1921— Bachelor of Commercial Science 

Arthur H. Attleburt, Revere 
Spence C. Babbitt, Wollaston 
Ernest W. Beals, Roxbury 
Irving R. Beiman, Maiden 
Emory J. Bolas, Easthampton 
Allen W. Bryson, Chelsea 


Charles K. Burnham, Braintree 
Aaron Caditz, Haverhill 
William Claff, Maiden 
Eugene H. Clark, Medford 
Ralph J. Cohen, Dorchester 
Norman E. Dizer. East Weymouth 


Mai Elkon, W'inthrop 

George H. Fickeisen, Roxbury 

Frederick H. Fletcher, Waltham 

Daniel L. Freedman, Boston 

Hyman H. Goldstein, Boston 

Morris Goodman, Roxbury 

Finley M. Gray, Lowell 

Charles W. Grinnell, West Somerville 

Harold A. Haigh, Methuen 

Harry N. Hartman. Boston 

James M. Haynes, South Boston 

Charles S. Hobart, Chelsea 

Alwyn G. Hole, Boston 

Lester D. Hurd, Boston 

Joseph Jacobs, Dorchester 

Louis L Jones, Dorchester 

Louis Kaplan, Boston 

Abraham Karp, Boston 

Louis Lederman, Dorchester 

Harold J. Lefkowith, Roxbury 

Harry E. Levine, Springfield 

Israel A. Levin, Roxbury 

Julius Levine, Boston 

Harry L. Littlehale, Tyngsboro 

Abraham FL Mamis, Providence 

Frank W. McCafferty, Cambridge 

\V. Robert McLees, New York 
Arthur Milgroom, Chelsea 
John E. B. Munn, Roslindale 
Bernard F. O'Neil, South Boston 
George R. O'Neil, Lowell 
John VV. Ormsby, Wollaston 
Carl A. Page, Lexington 
James F. Patten, West Somerville 
William L. Paul, Dorchester 
Adolph G. Plett, South Boston 
Daniel P. Pousland, Boston 
Francis J. Quinn, Lowell 
Louis P. Rabinovitz, Dorchester 
Moses Rosenthal, Boston 
Lewis F. Sawyer, Lawrence 
Benjamin L. Schwalb, Hyde Park 
Samuel B. Snow, Maiden 
Max Starr, Boston 
Raymond L. Stranpford, Revere 
Percy W. Taylor, Medford 
Frederick J. Venner, Lowell 
Harry A. Waitt, Quincy 
Gardner B. Wardwell, Melrose 
Benjamin R. Warshaw, Boston 
Myron F. Welsch, Allston 
Raymond L. White, Somerville 

Worcester Division 

Ralph R. Bradley, Worcester 
Joseph P. Braheney, Worcester 
Philip H. Hensel, Worcester 
Richard J. Hoey, Worcester 
Walter G. Irvine, Worcester 

Benjamin Jackson, Worcester 
Alexander G. Lajoie, Worcester 
John C. Quinn, Worcester 
Fred E. U'ilcock, Worcester 




Admission Requirements 14 

Admission of Women 10 

Advanced Standing IS 

Alumni Association 34 

Attendance Requirements 30 

Board of Governors 3 

Calendar 2 


Professional Accounting 19 

Business Administration 20 

Degrees, Requirements for 17 

Employment Bureau 13 

Examinations 31 

Faculty 12 

Fees 16 

Grades 30 

Graduates, List of 35 

Historical Sketch 9 

Instruction, Method of 12 

Organization of the School 11 

Promotion 32 

Re-examinations 31 

Re-examinations, Schedule of 32 

Registration 15 

Regular Students 14 

Reports 30 

School Year 30 

Special Students 15 

Student Body 12 

Withdrawals and Refunds 17