The Huron Expositor, 1981-09-16, Page 27Cleaner s2,
Carpets•
' Dries in 3 hra.
No Shrinkage
Residential - Commercial &
Industrial
Upholstery Cleaning
Five Estimate
Bob Lortie
527-0962
R.S. Box Evenings
k..527-06110 524-2260
•
DECORATING'—‘ Expert interior
Exterior Decorators
Wallcoverings
Kern Paints
Window Shades
• Armstrong Carpets'
HILDEBRAND
PAINT AND PAPS :4
Phone 527-1880
15 Main „St. , Seatorth
T.V. & STEREO
tom plete.Fine
ZENITH
TELEVISION
.AND
STEREO
SALES.
SERVICE
Seaforth
Electronic
17 Spading St.,
S21 1.150
APPLIANCE
Appliance
and
Refrigeration
REPAIR SERVICE
Jim Broadfoot
482-7032
/-CHIMNEY SWEEPS
Chimney Need
Cleaning?
Call
" VERN'S
CHIMNEY SWEEP
SERVICE
Seaforth
5270674
David
Langstaff
Ltd.
Optician
87 Main St. S. Sciforth
OPTOMETRISTS AND
OPHTHALMOLOGISTS
Proscription Filled
Promptly
SUMMER HOURS:
Mon., Toes., Thurs..
Fri.
9100 a.m. • 5:30 p.m.
Wed. & Sat. Closed
COMPLETE OPTICAL
SERVICE • - -
• 527.1303
MILL
FLEMING
FEED MILL
• Bulk Pelleted Feed,
• •Fast unloading
elevatoi.
• 2 pits open--
24 hrs. a day
CLINTON
482-3438
RPENTRY---‘
J &
Carpentry
*Concrete Forming
and Finishing
*Framing
*Drywall
*Roofing
*Cabinet Making
Jahnn -144in
527-1520
MUFFLERS—...\
4147.:
Mufflers guaranteed
as long as you
own the car
SEAFORTH MOTORS
LTD.
527.1010
t---ELECTRICALTh
Geo.A.Sills
& Sons
HARDWARE
MERCHANTS
PLUMBING - HEATING
& ELECTRICAL EXPERTS
Phone: 52/.16241.
Seatbrth
(---ELECTRICAL --.‘
K. MURRAY
ELECTRIC
24-"hour service
Farm. residential. industrial
'and commercial wiring
*527-0984
Seaforth
N.SURANCE----‘
SEAFORTH
INSURANCE
39 Main -St. S.
Seaforth
.Home .Business
.Form .Auto life
S• icktiess &
Accident
. Investments
527-1 61 0
p--FARM SUPPLIES-N
CO-01,
Feed Seed Fertilizer
Farm Supplies Petroleum
Supplies Heating Oils
Seaforth Co-op
k., 527-0770
ARPENTR
FLANAGAN
CARPENTRY
. • Custotn Built
HouSes, • Additions,?
• Renovations,
• Aluminum Siding,
• Sheds.
Peter Flanagan
527-1399
r---CARPENTRY----N
MUR'RAY
HENDERSON
--CARPENTRY
Renovations,
Additions, Sheds,
Framing,
Any Home
Improvements
FREE ESTIMATES
527-0731
-i---APPLIANCESTh
APPLIANCE &
REFRIGERATION ,
SERVICE
Authorized factory warranty
, Service and repairs to '
'KELVINATOR
INGLIS
APPLIANCES
Servide and repairs to all
makes
HORN E'S
MAJOR APPLIANCE
-SALES & SERVICE
527-0636
Seaforth
PIANO
PIANO TUNING
• Repo:rs
• Rebuilding
,0 Keys Recovered
• Domins•Cnosers
BRUCE PULSIFER
348-9223 Mitchell.
(-FUNERAL HOME --,1
Funeral Director
K.J. Cardno
47 High Street
Seaforth
Phone 527-pfie5,
(-IMPROVEMENTS
MacLEAN
HOME
IMPROVEMENTS
Phone 527-0032
F m a tes
For Siding
and Vinyl. Aluminum
Windows. Doors. AWnings.
Railing's 1 . •
,---CHIROPPIACToti
SEAFORTH
CHIROPRACTIC
CENTRE
Thomas J.
Devereaux
25 Goderich St. W.
Seaforth, Ontario
Phone Bus. 527-1242
Res. 527-1942
Mon. Fri. 8-12:00, 1-6:00
Tues., Thork8-12:00
1:30 - 8:30
Wed. 8-1
' Sat, 9-1
f--SHARPENING --N
All types of saws, knives
and scissors sharpened
Specializing in Carbide
saws and tools
STAY SHARP
SALES AND SERVICE
Gordon Blanchard
RR4, Walton 527.1806
CARE CAR
GORD/S
GULF
Licensed Met hanic
Service to all makes of cars
HOUSE CALLS
AVAILABLE
,527-033%
(t--- FLORIST
Hildebrand
Flowers
15• Main St.
Seaforth
Office 527.0555
Res. 527-1784
Complete Floral Service'
with a personal touch.
•
"----CONSTRUCTION-s:
Construction
ROOFING & SIDING
PAINTING
EAVESTROUGHING
FARM BUILDINGS
CONCRETE WORK
7 Years' Experience
Guaranteed . Workman-
ship ,
Free Eitlinates
Lyle Ward
527-1411
SEWING
SFWING MACIiINF
'SL PERMA l sF I
100 rriach,oes or 1 s,
Set v sCf. ,c) a4
Saes White Elsa
ors of usea mac h,nes
S3g
,-A,E,$% AND SA% F
CENTRE I Ti):""'
149 townie St
if doors south of HuLlsonsi
is Stratford, 27 1•9666_,/
OPTICIAN
Is fitness Important?
Ask any body.
PaRTIOA?ffklit •
FUNER-Al HOIVIE
Whitney-Ribey
Funerol Home
CEMETERY
-MONUMENTS-
ROSS W. RIE3
DIRECTOR
87 Goderich St :Seaford.)
Phone 527-1390
Sincere and
cOurteous service
.ACCo UNTANTS
ATKINSON, INN ES,
LEACH & NOLL
Chartered Accountants
Accounting. Auditing.
Tax Planning and Tax
Rerun's
20 °minim* St.
S27-1331 SEAFORTH
' ELECTRICAL
INDUSTRIAL
RESIDENTIAL
and
FARM WIRING
CALL
Brodhagen
Electric
GARY DILL
345-2442
JOHN ELLIGSEN
345-2447
11
"""""7"'"'".""'"1•07".""1""."'""Tre''""--7'"--7'7,--
THE HU ON EXPOSITOR, SEPTEMSER 1001
Like math? e
'
an ocoun an; n
Accountant David Atkinson
ov samelo Immo
An interest in mathematics
has led many students to
consider the of chartered
accountancy.
. That's what got David R.
Atkinson, C.A. of the Atkin-_
son. Time!, Leech 'and Neill
firm on Goyunlock St. involv-
ed. ..;s1
Mr• Atkinson was enrolled
at the University of Windsor
the honours'.,Business and
Commerce prop**. When "
he Well nit IntereStin account-.
infgannfocused'higi studies on
this field. He took as Many
accounting courses as posse
ible in Addition to menage-
Meat and finance courses
required by the program.
Two of Mr. Atkinson's
partners. Bob lanes and
Archie Leach, went to the
University of Western Ont-
ario for the business pro-
gram. Western requires the '
student to take a two-year
general program before ap-
plying to the business pro-
gram. Bill Neill, the fourth
partners. attended Queen's
University which offers a
straight four-year business
program like Windsoiss.
The Windsor program re-
quired Mr. Atkinson to take
10 general courses and 14
business courses including
introduction *Counting. fin-
ance, cempater, busineis law
mike:Ong And case-writing.
The progtant. provided Mr.
Atkinson with• a broad htIM^
TICSs hkekgrq,40*
the Institute et, ChT4rtOre4
Aceonntants. of Ontario
liPAPicregnireaeselt.00dent
to take fiSmd. kt,itours made
up of certain '4`Ourses. For
example management ac-
.counting equal* six hours.
computer science gives three
hours, and financial account-
ing makes up 12 hours:
A term of service is to be
completed with an approved
chartered accountants firm
and usually is a three-year
period. Some students can
apply for a reduced two-year
service term. During this
terms. the student will be
paid by the firm while learn-
ing all the different aspects of
the firm's accounting work.
Some,firMs Ire not accepted
by the Institute because they
-will not provide varied expo-
sure to round out the stiid-
ent's education.
Some universities provide
students with the opportunity
to work with a CA' firm while
completing their university'
de-Pees hY offering a co-oper-
ative Or work(atudY„program..
Theilitiyed*ity ofWateiloo,
Wilfrrid•
McMaster '940""tt.Y and
fitOckVnisersityalliOffer this
firpgrion. The advantage. of
such a program is the eXper-
ience-it offers the student
addition to his education, but
this grogcanyrequires a long.
er. length of study. -
Once the student has com-
pleted the required 45 credit
hours, he will participate in
the School of Accountancy.
The Ontario Institute con-
ducts &four-week profession-
al School of Accountancy in
Toronto each summer for CA
students who have completed
their university credit courses
and are in the final year of
their term of service.
yollowing this course, the
students write an exam which
has been referred to by the
Institute As one of the moat
challenging academic tests.
The Uniform Final Examin-
ation is written in four parts
and each student is given only
three chances to write the
exam. If the Qatari() exam its
PaSsed, then the Itlietit can
attempt the Canadian:exam
Mi. Atkinson said there is
tremendous pressure when
t eAttidentwtile each exam
And the PresSure increase...5
with the number of times it is..
attempted. About two-thirds
of the students pais the finer
exam.
Once the final exam is
passed. and the term of
service has been completed.
the student can adopt the
initials_ C.A.(chartered ac-
countant) after his name.
A charteredaccountant can
operate within a number of
fields. He or she specializes
in solving financial problems.
The CA can offer business
advice, tax advice, manage-
ment consulting, estate plan-
ning, data processing. estab-
fish a system of internal
controls to prevent error and
frfinlendelanaidairf:14eir*. °;140tPetS9OF thenal
CA's work could involve
auditing which employs his
logic reasoning skills. 4l:titan:v.
antage of a chart
e4 accountant each
member
eertilin*ren.Q4*IPpffee the
• 'elient the best service
jhleA, fir'.., Atkinson: and
441440 the genet#ecSOunt-
ing and auditingfOr their fitin
ifigillatMdib,T oNeiti.14tkpatenydiealtitrumsi.t..
Innes handles tax affairs. By
speCializing, each partner can
keep upto date in his area and
serve bii customers more
efficiently.
Chartered accountants can
only go into partnership with
other CA.s.„ but they can also
practice individually. The
other designations of account-
ants in Ontario are Certified
General accountants who , *re
trained to. work in a Rerleral
office and Society of Mans
ment accountants who have a.
different emphasis than the
others. They 'tend toward"-
cost-accounting lQ0-40,1Y-
sis,„ mansmanagement and they
ate h
• 'ITT. said .
A ehat'tored a4
more versatile, said
*Ingo* Ile rate - hand
4104P PreiS-°Vh4f4SSI.,Anit
can rik Atka glielkt0:1r4Oik
of clients than the two
types. For examples, Atkin-
son, limes, Leach and Neilys
clients range from private`
citizens to private businesses
to the town of Seaforth.
In order to halialk this
range of clients, the account-
ant must have good analytical
skills to analyze the various
problems he will be confront-
ed with, a good common
business sense and strong
communication skills.
Careers - the last in a series
117
GODERICH ST. EAST Company of Canada
SEAFORTH for 21 years. •!.......1.0.10.....manaram .
CLEANING------% p--CLASSIFIE
LIFE - and, Mortgage Insurance Plans
Income 'fax Deductable Registered
Retirement Savings Plans and Annuities
Intairne Averaging Annuities'
Ask, for our new Fle'SAble
Ppoiiurn R .R .S. P.
—IWPRESFNTING—
'.527-0410 Sun Life Assurance
ARNOLD J. STINNISSEN
Stories of faith on TV. next week
use
)
-make-- it alone - hurled a
challenge.
"God, 'if you're for real.
help me. Because I've blown
it.,,
Lawrence recalls what hap-
pened. "He reached down
and He really helped. He
flooded me with love. I really
kids, marriage. In her own
words she'd "blown it."
So on a crowded Vancou-
ver Ferry. Lawrence - who'd
always thought she could,
to interpret for viewers the
faith of the United Church
and -to show how church
members tick
Rev. Keith Woollard, Sec-
retary of the Project's Ad-
visory Group, says that when
the United Church decided to
produce the Special it asked
church members by way of a
questionnaire how they felt
the program should , be •pre-
sented.
"The consensus from
6,363 replies was to' let
ordinary church members do
DECORATING
Graves Wallpaper
& Paint
Featuring NI47;ii PAINTS
WalFcov rifles
Canadhm klImported
527-0550 Seaford)
.71
Sales .Representative
Mitchell Co-op Store
130 Georgina Street
Mitchell, Ont. NOK INO
itiam _ Bus: 346-9975
Resi 348-9975
t the CO
INSURANCE AND EINANC1At SERVICES
LIFEGROME•AUTO,BUSINESS•F
Furniture Refinishing
All--HanxIStrippe'd • ,
We Buy Old Furniture
(any condition),
Tables, Chairs"Dres.sers
27374312
-Collect
Ask for Ron
527-0714
After 7:30 p m'
& ask for 'Mike
Insuainc:. that • yours *WY
BRUCE SMITH
the co-opetatotg
BARBER
HARV'S
BARBERSHOP
19 JOHN STREET
OPEN
6 DAYS A WEEK
I
teCA.ISTOM BUILDERS‘
1 FEENEY
CONSTRUCTION LID
• Custom builders
• COntracting
• Complete building
service
• New homes
• Renovations
• Farm buildings
345-2405, Dublin
CARPENTRY'-`••1
• House
Renovationd
• Additions
• Siding
• Any Home
Improvements
BOB REGELE
527-0715
SURVEYOR
Christian R.Kiar
Limited
Ontario
Land Surveyor
42 West Street
Goderich, Ont.
Zenith
4-2250
(no charge to calliniparty
ask operstorfsr Z•a1-22,50)
Kit Lawrence was alone
and deiperate. Somewhere
along the line she'd lost her
way and didn't know which
way 'to turn. don't know bow to describe it
Everything she valued Isy_exceptthat just.fronvhead-to,
in ashes around her-home. toe I was drenched with
affirmation.
"It was just as if I was
turned right around and
plunked in a dffferent direct-
ion."
That was several years ago.
Today Laivrence teaches
high school' in Barrie, Ont-
ario, and helps run the
Christian singles club at
Collier United Church.
Of her dealings with her
students she says. 'lie kids-
are really looking [for some-
thing secure. I want them to
be sure.theY,_ktOw thatthetT.
are options and there are
values that are beyond the
superficial."
Lawrence is one of the
several United Church people
scattered across Canada who
tell their stories in a one-hour
National TV Special produced
by the United Church of
Canada to be shown in
selected =IS coast to coast,
and locally Tuesday Sept. 22
from, 8 - 9. p.m. on Global.
Titled, 'These- things We
Share', the' Special attempts
the talking." he said.
The result is ten faith
stories as diverse as the
locales in which they were
filmed. Stories of cominit-
meat, searching,. under-
standing and sharing told by •
United Church people as they
go about their everyday activ-
ities.
"We've worked very, hard
to make it a pod produc-
tion," says Rev. James Vali-
slyke ...okjastrthside United'
Church who has seen some
film clips from the Program