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N.A.C. y;RARY

BULLETIN' oHa

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Three Sections(� pr1952 „! I IL� ' Section 3

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Notice of Annual Meeting

and

Report of the Nominating Committee

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NOTICE is hereby given to all membersof the Association that the Annual

Meeting of the National Association of CostAccountants will be held at the Waldorf -Astoria, New York, N. Y., on Tuesday, theseventeenth day of June, 1952, at 11:30a.m. to receive the report of the NominatingCommittee and to transact such other busi-ness as may properly come before the

meeting.

ARTHUR B. GUNNARSON,Secretary

NEW YORK,N. Y.MAY 1, 1952

Report of the Nominating CommitteeTo the Members of the National Association of Cost Accountants:

In accordance with the provisions of Article VII, Section 1, of the By -Lawsof the National Association of Cost Accountants, the Nominating Committeeherewith submits the names of nominees for the several vacancies in theoffices and directorships of the Association and of members of the Nominat-ing Committee for the fiscal year 1952 -53 to be elected at the Annual Meet-ing of the Association to be held in New York, N. Y. on Tuesday, June 17,1952.

OFFICERS

President: J. BROOKS HECKERT. Columbus, Ohio

CHARLES J. DOUGHERTYScranton, Pa.

HERMAN C. HEISERPhiladelphia, Pa.

CARL E. LINDQUISTNew York, N. Y.

NELS C. NELSONChicago, III.

Vice Presidents

CHARLES E. RAWLINSONPortland, Ore.

JOHN W. SCHLOSSEREast St. Louis, III.

GEORGE W. SCHWARZWyandotte, Mich.

ROBERT B. SERVICE, JR.Worcester, Mass.

Treasurer: PHILIP J. WARNER, New York, N. Y.

DIRECTORS TO SERVE TWO YEARS

OLIVER R. ALTUM HENRY F. GUNTHERIndianapolis, Ind. Kansas City, Mo.

STANLEY Z. BRONNER CARL F. HAHNBridgeport, Conn. San Diego, Calif.

JOHN H. BURNS FRANKLIN C. HILLHouston, Texas Atlanta, Ga.

P. M. CHIUMINATTO ROBERT W. KINGGreen Bay, Wis. Washington, D. C.

BEN R. COLLINS N. J. LITHERLANDSan Antonio, Texas Evansville, Ind.

HOWARD W. DEXTER ALBERT E. MOBOUCKWaterloo, Iowa Fall River, Mass.

OLIVER J. EDWARDS ROBERT C. PERRYBirmingham, Ala. Corning, N. Y.

CHARLES J. EGGEMAN EARL C. RICKERDSNew York, N. Y. Baltimore, Md.

G. H. FORD NICHOLAS ST. PETERJackson, Miss. Harrison, N. J.

R. S. FROWNFELTER WILLIS W. SHENKCleveland, Ohio Lancaster, Pa.

MAY, 1952 1131

LAURENCE E. SKEES LE ROY WARDWELLGreensboro, N. C. Westbrook, Me.

ARTHUR H. SMITH JOSEPH N. WHITEMinneapolis, Minn. Pittsburgh, Pa.

MAURICE W. WHITEYoungstown, Ohio

NOMINATING COMMITTEE TO REPORT IN 1953Chairman: HERMAN A. PAPENFOTH, Plainville, Conn.

CARL DANNENFELSER MILLS A. MacQUEENFort Worth, Texas Binghamton, N. Y.

GEORGE T. EWELL HAROLD K. SINEXPortsmouth, Va. Hagerstown, Ind.

The Association, over a period of many years, has enjoyed a continuinghealthy growth and a successful expansion of its activities, on both thenational and chapter levels. These accomplishments have been attainedthrough the combined efforts of a great number of able men in our mem-bership who have distinguished themselves in N.A.C.A. service, as well asin their business and professional pursuits. These facts are impressed withtremendous force upon the members of the Nominating Committee as theyreview the record in the process of making their selections for nominationsto the national offices and to memberships on the Board of Directors. TheCommittee's task seems to become one of selecting a few men from a greatnumber who are almost equally entitled to be asked to serve in the nationalorganization. In making its selections the Committee has given considera-tion to (1) the desirability for appropriate rotation in representation bychapters on the National Board of Directors (2) outstanding service by indi-vidual members regardless of chapter affiliation and (3) the regional andnational program of activities during the next year.

Each of the nominees has expressed his willingness to serve if elected, andthe Committee is convinced that the election of these men will place theresponsibility of administering the affairs of the Association for the next yearin completely capable hands.

Brief outlines of the records and service of the nominees are given below.

OFFICERS

J. Brooks Heckert has served the Association in a variety of capacitiesover a long span of years. He was one of the founders of the ColumbusChapter and became the first Secretary in 1927.28. He was Presidentin 1928 -29 and Vice President in 1929 -30. He served as a National

1152 N.A.C.A. BULLETIN

Director, 1931 -32 and National Vice President, 1950 -51. He has beena member of the Committee on Research, 1947 -50; the ConferenceTechnical Program Committee, 1949; and chairman of the ProgramCommittee for the Regional Conference at Indianapolis, April, 1952.He was the winner of the Silver Medal Lybrand Award in 1950. Heis the author of several accounting texts and is well -known among themembers as a speaker at conferences and meetings of the chapters. Heholds degrees of A.B. from Kansas Wesleyan, M.A. from the Universityof Chicago, and L.L.D. from Simpson College. He is a certified publicaccountant of Ohio, and a member of the American Institute of Ac-countants as well as of the American Accounting Association, and, inaddition, holds offices in several industrial companies including the fol-lowing: Treasurer, Columbus Blank Book Mfg. Co.; Vice President,Dollar Federal Savings and Loan Association. He is Professor of Ac-counting at Ohio State University, Columbus, Ohio.

Charles J. Dougherty joined the Association in 1935 as a member of theScranton Chapter. He served that Chapter as Director of Program,1938 -39; as Vice President, 1939 -40 and as President, 1940 -41. He waselected as a National Director in 1947 and served until 1950. He alsoserved as a member of the Technical Program Committee for the 1949Annual Conference and as a member of the Committee on Education,1949 -50. Mr. Dougherty is Controller and Assistant Secretary of theEureka Specialty Printing Company, Scranton, Pennsylvania.

Herman C. Heiser has been a member of N.A.C.A. since 1939, when heassociated with the Philadelphia Chapter. He served that Chapter asDirector of Meetings, 1940 -41, as Secretary, 1941 -42; as Vice Presi-dent, 1942 -43 and again 1944 -45; and as President, 1945.46. He spokebefore the 1946 Annual Conference in New York and was a member(1947) and Chairman (1948) of the Technical Program Committeesfor these Annual Conferences. He has been a member of the NationalCommittee on Research from 1948 -1952; serving as Chairman, 1950 -52;the Committee to Review Statement on Government Contracts, 1948 -49;and was Chairman of the National Committee on Publications for the1949 -50 year. He was elected a National Director in 1948 and served forfour years. Mr. Heiser is Vice President and a Director of the CrownCan Company, Philadelphia, Pennsylvania.

Carl E. Lindquist became a member of N.A.C.A. in 1938, affiliating withthe New York Chapter. He has been Director of Employment of hisChapter, 1941 -42; Director of Program, 1942.43; Director of MemberAttendance, 1943 -44; Vice President, 1944 -46; and President, 1946 -47.

M A Y , 1952 1133

He served as National Director, 1948 -52. He was a member of the Na-tional Committee on Chapters and of the Committee to Review State.ment on Government Contracts during the 1948 -49 year. He was Gen-eral Chairman of the 1950 Annual Conference Committee and the Chair-man of the Committee on Trophies & Awards, 1950 -51. This year heserved as Chairman of the Committee on Membership. He was a winnerof the Lybrand Award — Certificate of Merit in 1951. Mr. Lindquist isController of the Telephone Division of the Western Electric Company,New York, New York.

Nels C. Nelson joined the Association in 1940 as a member of the ChicagoChapter. He has served his Chapter as Director of Publicity, 1942-1944; as Vice President, 1944 -1946; and as President, 1946.1947. Hewas a member of the National Committee on Conferences, 1948 -49 andwas Chairman of the 1949 and 1951 Annual Conference Committees.He served as a member of the Research Committee, 1949 -1951, and theCommittee on Trophies and Awards, 1950 -51. He served as NationalDirector, 1948 -1951. Mr. Nelson is a Partner of Peat, Marwick, Mit-chell & Company, Chicago, Illinois.

Charles Ernest Rawlinson was elected to Membership on October 15,1938. When the Portland Chapter was chartered in April, 1939, he be-came a member of that chapter where he served as Director of Member-ship, 1941 -42; Vice President, 1942.45 and President, 1945 -46. He waselected a National Director in 1946 and served for one year. He wasa member of the Nominating Committee, 1948. He is associated withPrice, Waterhouse & Co. in Portland, Oregon.

John W. Schlosser was elected to membership December 1, 1933 in theSt. Louis Chapter and served that chapter as Director of Publications,1937 -49; Vice President, 1939 -40, 1942 -44; and President, 1944.45.He was elected a National Director in 1946 and served until 1949. Heserved as a member of the Committee on Education, 1948 -49 and asa member of the Nominating Committee, 1951. He is with the C. K.Williams & Co., East St. Louis, Illinois, as Vice President.

George W. Schwarz was elected to membership in the Association in1932, affiliating with the Detroit Chapter. He has been active in thatChapter's affairs as Director of Publications, 1939 -1941; as Directorof Publicity, 1941 -1942; as Treasurer, 1942 -1943; as Vice President fortwo years, 1943 -1944 and 1945.1946; and as President, 1946 -1947. Heserved as a member of the Committee on Publications, 1949 -50. Hewas elected a National Director in 1949 and served until 1951. He is

1154 N.A.C.A. BULLETIN

Vice President - Controller, Wyandotte Chemicals Corporation, Wyan-dotte, Michigan.

Robert B. Service. Jr. was elected to membership in the Association onApril 1, 1923 as a member of the Hartford Chapter. He later trans-ferred to the Philadelphia Chapter, and in 1927 moved to Worcesterwhere he became affiliated with the chapter there. He served that chap-ter as Secretary, 1930 -31; Director of Member Attendance, 1931 -32;Vice President, 1931 -34; Director of Program, 1933 -34; and President,1934.36. He was a member of the Nominating Committee, 1937 andserved as a National Director, 1939.40. He is with the Norton Companyat Worcester, Mass. as Internal Auditor and Head of the Auditing De-partment.

Philip J. Warner joined the Association in 1919 as a charter member. Hewas elected to the National Board in 1925 and served as National Di-rector in charge of Membership from 1925 -1928, as National Directorin charge of Chapters, 1928 -29, and as National Director in charge ofConstitution, 1929 -31. In 1933 he was elected Treasurer and has sinceserved in that capacity. He was a member of the Finance Committee,1932.33 (now known as the Permanent Fund Committee) and becameChairman on his election as Treasurer the following year. He servedas Chairman of the Technical Program Committee for the Detroit Con-ference in 1932; as a member of the Committee on Revision of Con-stitution and By -Laws, 1943 -44; the Committee on Organization, 1946-47; the Committees on Financial Policy, 1949 -50; the Committee onSpecial Projects, 1950 -52; as well as a member of other committees.Mr. Warner is President of The Ronald Press Company, New York,New York.

DIRECTORSOLIVER R. ALTUM joined the Associationas a member of the Indianapolis Chapter onJuly 15, 1937. He served the chapter asDirector of Meetings, 1938 -39; as Treasurer,1939 -41; as Vice President, 1941 -43; and asPresident, 1948 -49. He was a member ofthe Research Committee, 1951 -52 and ofthe Program Committee for the RegionalConference held in Indianapolis in April,1952. He has contributed to the Bulletinand was a recipient of a certificate ofmerit under the Lybrand Award Competi-tion in 1951. He is Manager, Cost Ac-

counting Department, of Eli Lilly and Com-pany, Indianapolis, Ind.

STANLEY Z. BRONNER who is proposedfor re- election joined the Association in1930 as a member of the Newark Chapterwhere he served as Director of MemberAttendance, 1934 -36; Director of Program,1936 -37; Vice President, 1937 -39, and Presi-dent, 1939 -40. In 1942 he transferred toBridgeport. He has served on committeesof the Association including the Committeeon Research, 1948 -51, and the Technical

MAY, 1952 1135

Program Committee for the 1949 AnnualConference. He is serving on the 1952Conference Committee at present. He isAssistant Treasurer and Director of Budgetsand Costs, Bridgeport Brass Company,Bridgeport, Conn.

JOHN H. BURNS was elected to member.ship February 15, 1943, in the HoustonChapter. He served two terms as VicePresident, 1948 -50, and served as President,1950 -51. During his term as President theHouston Chapter sponsored a Regional Con-ference. He is with the Alcoa Mining Co.,Houston, Texas, as Office Manager.

P. M. CHIUMINATTO jointed the Associ.ation as a member of the Milwaukee Chap-ter on March I, 1933, where he served asDirector of Publications, 1936 -38. He wasChairman of the Committee which organ-ized the Northern Wisconsin Chapter. Hebecame one of its charter members and itsfirst President when if was chartered in Oc-fober, 1947. He has been a frequent con-tributor to the N. A. C. A. Bulletin. He isSecretary and Treasurer of the HobergPaper Mills, Inc., Green Bay, Wisconsin.

BEN R. COLLINS joined the AssociationFebruary I, 1947, as a member of theHouston Chapter, and became a memberof the San Antonio Chapter when it waschartered in March, 1947. He served asVice President for the remainder of the year1946-47 and also in 1947 -48. He becamePresident in 1948 -49. He is Secretary -Treasurer of the Longhorn Portland CementCo., San Antonio, Texas.

HOWARD W. DEXTER joined the Associ-ation November I, 1946, upon formation ofthe Waterloo Chapter 'and was elected asthe first President of the chapter. He iswith The Rath Packing Co. of Waterloo,Iowa, as Assistant Controller.

OLIVER J. EDWARDS joined the Associ-ation on December I, 1938, as a memberof the Birmingham Chapter. He has servedthe chapter as Director of Meetings, 1941-

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42; Director of Member Attendance, 1942-43; Vice President for four terms, 1943 -47;and as President, 1947 -48. During his yearas President, the chapter won the StevensonTrophy. He is with the Perfection Mattressand Spring Co., Birmingham, Ala., as Secre-

tary.

CHARLES J. EGGEMAN was elected tomembership on December I, 1939, in theNew York Chapter and has served thatchapter as Director of Publicity, 1941 -42;as Treasurer, 1942 -43; as Secretary, 1943-45; as Vice President, 1945 -47; and asPresident, 1947 -48. He has served on vari-ous committees for the Annual Conferencesheld in New York, including the 1952 Con-ference. He is Area Accounting Supervisor,American Telephone & Telegraph Co., LongLines, New York, N. Y.

G. H. FORD joined the Association Novem-ber 15, 1936, as a member outside of chap-ter territory. He was one of the organizersof the Jackson Chapter and was a chartermember when the chapter was chartered in1945. He served as the first Director ofEmployment and continued during 1945 -46.He was Director of Membership, 1947 -48;and President, 1948 -50. He is with theMississippi School Supply Co., Jackson,Miss., as Vice President and Treasurer.

R. S. FROWNFELTER joined the Associ-ation November I, 1931, as a member ofthe Cleveland Chapter. He has served thechapter as Director of Member Attendance,1942 -43; Director of Employment, 1943 -44;Director of Membership, 1944 -45; VicePresident, 1945 -47; and President, 1947 -48.He is Auditor of The Warner & Swasey Co.of Cleveland, Ohio.

HENRY F. GUNTHER became a memberof the Kansas City Chapter April I, 1938.He served as Director of Employment, 1939-40; Director of Publications, 1942 -43; Di-rector of Member Attendance, 1944 -45;Treasurer, 1945 -46; Vice President, 1946 -49,and President, 1949 -50. He was a member

N.A.C.A. BULLETIN

of the 1951 Technical Program Committeeand participated in a panel discussion atthat Conference. He has contributed to theBulletin. He is Vice President of the RauConstruction Co., Kansas City, Mo.

CARL F. HAHN joined the Association inApril, 1923, as a member of the New YorkChapter. He moved to San Diego, Cali-fornia, in 1932 and was outside chapterterritory until the San Diego Chapter waschartered in January, 1950. He was electeda Vice President at that time, and in 1951-52 served as President. He is Vice Presidentof the Star & Crescent Oil Co. and holds asimilar office in several other companies inSan Diego, Calif.

FRANKLIN C. HILL was elected a memberof the Atlanta Chapter on October I, 1936.He served the chapter as Director of Publi-cations, 1941 -42; Director of Meetings, 1942-44; Director of Program, 1944 -45; VicePresident, 1945 -47; and as President, 1947-48. He was a member of the Program Com-mittee for the April, 1952, Regional Con-ference in Atlanta. He is Controller of theSouthern Wood Preserving Co., Atlanta, Ga.

ROBERT W. KING was elected a memberof the New Haven Chapter on December I,1930. He later transferred to the Washing-ton Chapter and served as Director of Pro-gram, 1937 -39; Vice President, 1939 -40; andPresident, 1940 -41. He has contributed tothe Bulletin. He is with the Housing &Home Finance Agency, Washington, D. C.,as Agency Accounting Officer.

N. J. LITHERLAND joined the AssociationNovember I, 1943, as a member of the In-dianapolis Chapter. He was active in theorganization of the Evansville Chapter andserved as its first President, 1944 -46. Hewas a member of the Committee on Re-search, 1947 -48. He is with Serve], Inc.,Evansville, Ind., as Treasurer.

ALBERT E. MOBOUCK became a memberDecember 15, 1940, in the Providence Chap -

MAY, 195.2

ter. He was appointed by the President ofthe Providence Chapter to assist in organi-zation activities for the formation of a chap-ter at Fall River, Mass. He became the firstPresident of the Fall River Chapter when itwas chartered in March, 1947, and servedthe following year, 1947 -48, as well. He isa certified public accountant and partnerin the firm of Mongeau and Mobouck inFall River, Mass.

ROBERT C. PERRY became a member onNovember I, 1938, of the Scranton Chapterand of the Reading Chapter in 1943. In1946 he transferred to the Rochester Chap-ter. He was active in the organization ofthe Elmira Area Chapter, which was char-tered in February, 1948, and was elected itsfirst President, serving the remainder of theyear 1947 -48 and for 1948 -49. He was amember of the Committee on Research,1951 -52. He is Chief of Accounting Sys-tems for the Corning Glass Works, Corning,N. Y., and Controller of the New ProductsDivision.

EARL C. RICKERDS was elected a memberof the Baltimore Chapter on June 18, 1928,and served the chapter as Treasurer, 1931-32; Publicity Director, 1935 -38; Director ofPublications, 1945 -46; Director of News Let-ter, 1946 -47; Treasurer, 1947 -48; Vice Presi-dent, 1948 -49, and President, 1949 -50. Heis President and Treasurer of Esco, Inc., ofBaltimore, Md.

NICHOLAS ST. PETER was elected tomembership on December 15, 1936, in theNewark Chapter where he served as Di-rector of Publicity, 1939 -40; Director ofMember Attendance, 1940-41; Director ofMeetings, 1941 -42; Director of Program,1942 -43; Vice President, 1943 -45, and Presi-dent, 1945 -46. He served as a member ofthe 1950 Conference Committee, and alsoassisted as a member of the committee forthe Sunday Reception at the 1946 AnnualConference. He is now a member of theTechnical Program Committee for the 1952Conference. He has appeared as a speakerbefore chapters and before the Annual Con-

1137

ference, and has submitted articles for pub-lication in the N. A. C. A. Bulletin. He isAssistant Divisional Comptroller of theHyatt Bearings Division, General MotorsCorporation, Harrison, N. J.

WILLIS W. SHENK was elected to member-ship in the Lancaster Chapter on NovemberI, 1940. He has served as Director ofMembership, 1944 -45; Director of Program,1945 -46; Vice President, 1946 -48; and Presi.dent, 1948 -49. During his term as President,Lancaster won the Stevenson Trophy in afie with Birmingham. He has contributed tothe Bulletin. He is Controller of the Lan-caster Newspapers, Inc., at Lancaster, Pa.

LAURENCE E. SKEES was elected to mem-bership on October I, 1936, in the Wash-ington Chapter. He served as Director ofMeetings, 1939 -40; Director of Membership,1940 -41, and Director of Program, 1941 -42,of the Washington Chapter; also as Di-rector of Membership, 1943 -44, of the Rich-mond Chapter. When the Piedmont Chap-ter was chartered in March, 1946, he be-came one of the charter members andserved as Vice President until 1947, and asPresident, 1947 -48. He is a Partner of thefirm of Strand, Skees & Jones, certified pub-lic accountants at Greensboro, N. C.

ARTHUR H. SMITH is proposed for re-election. He joined N. A. C. A, in 1941as a member of the Minneapolis Chapter(now the Twin Cities Chapter). He servedthe Chapter as Director of Meetings, 1943-44; Director of Program, 1944 -45; Vice Pres-ident, 1945 -47; and President, 1947 -48. Hewas appointed a member of the Committeeon Research in 1947 and served until 1951.

He also served as a member of the Com-mittee on Trophies & Awards, 1951 -52. Hewas a speaker at the 1950 Annual Confer-ence in New York. Mr. Smith is AssistantController of General Mills, Inc., Minne-apolis, Minn.

L @ROY WARDELL joined the Associationon November 15, 1942, as a member of theState of Maine Chapter which is now knownas the Southern Maine Chapter. He wasDirector of Program, 1944 -45; Secretary,1945 -47; Vice President, 1947 -49; and Presi-dent, 1949 -50. He is with Dana Warp Mills,Westbrook, Maine, a Chief AccountingOfficer.

JOSEPH N. WHITE became a member onSeptember 27, 1928, in the Pittsburgh Chap-ter where he served as Director of MemberAttendance, 1945 -46; Director of Member.ship, 1946 -47; Vice President, 1947 -49, andPresident, 1949 -50. He served as a memberof the Committee on Research, 1950 -51, andis serving as a member of the ConferenceCommittee for the 1952 Annual Conference.He is with the Pittsburgh Steel Company,Pittsburgh, Pa., as Comptroller.

MAURICE W. WHITE became a memberof the New York Chapter on February 16,1926, and since that date has been affili-ated with the New Haven, Hartford, Bridge-port, Providence and Cleveland Chapters.He is a charter member of the YoungstownChapter, and has served that chapter asDirector of Publications, 1938 -39; Directorof Membership, 1939 -40; and President,1940 -41. He has contributed to the Bul-letin. He is Office Manager of the Grin-nell Corporation, Warren, Ohio.

Respectfully submitted,

William B. McCloskey, ChairmanJames F. DohertyC. D. HarrisonNelson L. McCullyOrey A. Tolman

1158 N.A.C.A. BULLETIN

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