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(Continued from pase 23) including key concepts, an overview of the income statement and balance sheet, the statement of changes in financial position, financial statement analysis, credit and collection policy, budgeting and the use of budgets for cost control and performance evaluation.

Future seminars include Supervisory Skills for the Yard Foreman, Arlington, Dec. 14; Houston, Jan. 25; Managing Cash Flow, Waco, Dec. 16; Basic Estimating, Jan. 5-7, Arlington; Financial Planning,/Analysis, Jan. 27, Houston; Investing in Fixed Assets, Waco, Feb. 16; Managing Time, Houston/Dallas, March 7-l l.

Enrollment in each seminar is limited and will be accepted on a fust come basis. All enrollments will be taken and confirmed by the association office.

Coming in January . o o

Our annual Southern Pine Special Issue. We'll be talking about its uses, characteristics, marketing, yarding, current market conditions, and how retailers and wholesalers can profitably buy and sell Southern Pine.

ADVERTISERS: act today to be sure your advertisement is included in this important special issue. Get your message before our 12,750 readers in 13 Southern states. Deadline for the January Southern Pine Special lssue is December 15. For information, write the address below or call (collect) (7 14) 549-8393.

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