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Manuscript Group 359
Papers, 1954-1989
4 cubic feet
The papers of accounting professor Robert W. Clark were transferred to the University of Idaho Library by the College of Business and Economics in April 1991. They were processed by Judith Nielsen in March 1993.
A life long Idaho resident, Robert W. Clark was born September 23, 1931, in Wallace, Idaho, and graduated from Wallace High School in 1949. After serving in the U.S. Army from 1952-1954, he received his B.S. degree from the University of Idaho 1956, followed by a M.S. in Business in 1958.
Clark began teaching in the Accounting Department at the University of Idaho in 1956, and was the first person promoted to full professor before the age of 40. He served as chairman of the Accounting Department from 1969-1972. In 1970 he became the director of the Public Utilities Executives Course, and under his direction the course grew from its regional focus to an international course designed for emerging utility executives.
He was the recipient of numerous honors and awards including the university's Outstanding Faculty Award, the Interfraternity Council and Panhellenic Council Outstanding Teacher Award, Outstanding Educator of America Award, Gamma Sigma Delta Annual Award for Excellence, and Moscow Chamber of Commerce Distinguished Service Award.
He served on numerous boards and committees for the state. In 1972 Governor Cecil Andrus appointed him to the Idaho Health Facilities Authority Board on which he was still active at the time of his death in 1991. He also served on the Governor's Blue Ribbon Committee on Health Care from 1976-1978.
He was a member of both the American and Idaho Society of Certified Public Accountants, Alpha Tau Omega fraternity, the Wallace Elks Lodge, and the Vandal Boosters.
He died at Sacred Heart Medical Center, Spokane from complications of pneumonia, on Sunday, January 13, 1991. He was survived by his wife, Dorothy (Anno) Clark, and a son and daughter.
The papers of Robert W. Clark span the years 1954 to 1989, with the bulk of the material covering the years 1957 to 1987.
The papers include tests and lecture notes for his classes at the University of Idaho, other university related material, papers related to his professional activities as a Certified Public Accountant, and other papers.
The material in this manuscript group was in no apparent order when received, therefore a series order was imposed during processing.
The first series, Classes, contains two subseries. The first of these, Tests, 1957-1987, contains mimeographed tests which Professor Clark gave during his tenure at the University of Idaho. The second contains hand written lecture notes and outlines for his classes, and occasionally also contains mimeographed examinations with answers.
The second series concerns Clark's activities on the university campus. Included are records of his involvement with the Academic Standards Committee and the Bookstore Advisory Committee. Other papers relate to the Public Utility Executives program of which he was director, and a research project in which he was involved.
Professional activities are included in the third series. These involve the American Institute of Certified Public Accountants, several state health advisory committees on which he served, and information on various seminars and workshops he attended.
The final series contains accounting exams Clark took while a student at the University of Idaho, handwritten notes for a Spanish class he took, and part of Governor Andrus's speech at the Northern Lights, Inc. annual meeting in 1973.
Another folder in this series contains the financial records of the Idaho Elwetas, Inc., from 1957 to 1971. Especially interesting are the materials concerning their management of the bank account for the repair of fire damage sustained by the Alpha Tau Omega fraternity in 1971; included are the check register, bank statements with paid checks, and statements from the general contractor.
Duplicates of mimeographed material were discarded. Published items, including University of Idaho bulletins, were sent to the Gifts Librarian for possible inclusion in the library collection. This reduced the bulk of the collection by 3 cubic feet.
I. Classes, 1957-1989 1-3 A. Tests, 1957-1987 B. Lecture Notes, 1959-1989 II. University, 1965-1989 3 III. Professional, 1957-1987 3-4 IV. Other Papers, 1954-1973 4
Box Folder Description Items
1 1 Accounting 100 & 200, 1959-1960 8 2 Accounting 201, 1982-1987 13 3 Accounting 202, 1980-1987 20 4-5 Accounting 231, 1960-7 37 6-8 Accounting 232, 1957-1967 85 9 Accounting 281, 1965-1969 16 10 Accounting 331, 1962-1967 25 11 Accounting 332, 1963-1964 5 12 Accounting 491, 1965 5 13-16 Accounting 493, 1959-1987 46
17-24 Business 31, 1960-1967 214 25-32 Business 32, 1959-1969 227 33-34 Business 81, 1967-1968 78 35-40 Accounting 131, 1969-1974 177 2 41 Accounting 131, 1974-1975 42 42-46 Accounting 132, 1971-1974 167 47 Accounting 187, 1963 46 48-55 Accounting 201, 1975-1989 401 56-62 Accounting 202, 1976-1982 432 3 63-64 Accounting 202, 1984-1987 117 65 Accounting 231, 1975 48 66 Accounting 239, 1968-1969 26 67 Accounting 393, 1987 36 68-78 Accounting 493, 1969-1986 422 79 Accounting 550, 1969-1970 18
80-81 Academic Standards Committee, 1974 46 82 Athletic Procedure Notebook, n.d. 4 83 Bookstore Advisory Committee, 1965-1966 56 84 Budget requests and other financial material for the Accounting Dept., 1971-1984 18 85 College of Business Faculty, 1972-1977 6 86 Correspondence, memos, etc., 1965-1986 12 87 Legislative Auditor's report on the College of Business and Economics, 1969 1 88 Management Associates, 1968 4 89 Off campus course taught at Boise (Accounting 505), 1971 27 90 Papers from students, 1971-1986 3 91-92 Public Utility Executives' Course, 1961-1989 19 93-94 Short Term Applied Research (STAR) project: Effect of taxes on plant location, 1970-1971 34 95 Vita and evaluations, 1980-1983 3
96 AICPA Committee on Auditing Procedure, 1962-1969 21 97 AICPA Accounting Principles Board, 1966-1969 16 98 AICAP Committee on Accounting Principles and Auditing Procedures. Current Information Release, 1967-1968 6 99 AICPA Conference of Securities and Exchange Commission developments, 1979-1982 9 100 American Institute of Certified Public Accountants, publicity packet, n.d. 3 101 Arthur Anderson & Company. Mine management manual, 1966 1 4 102 Audit staff training problems, 1961 5 103-114 CPA exam review sessions, 1972-1982 99 115 Consulting, 1985 4 116 Health: Governors Advisory Council on Comprehensive Health Planning, 1972-1984 20 117 State Economic Stabilization Board, 1972-1973 67 118 Idaho Health Facilities Authority, 1972-1987 5 119 Kidder, Peabody & Co. Statement of qualifications and questionnaire responses for Intermountain Health Care, Inc., 1979 1 120 Home office training school, n.d. 1 121 Idaho Society of Certified Public Accountants, 1970-1983 16 122 Accounting for leases, 1974 3 123 Kidder, Peabody public utility seminar, 1979 10 124 Liquid Fertilizer Dealers management conference, 1963-1965 2 125 Peat, Marwick, Mitchell & Co., seminar, 1982 5 126 Presbyterian Church audit, 1965 6 127 Presnell, Gage & Co., & Junes, DePew & Co. Lewiston Orchards sewer contract, 1977 2 128 Public Utilities Reports, Inc. Utility financing conference, 1981 7 129 Reprints, 1957-1986 14 130 Symposium 70, Gettysburg College, 1970 5 131 Theodore Barry & Associates. Utility accounting course, 1977 7 132 Touche & Ross. Professors' seminar, 1974 14
133 Accounting exams taken by Clark, 1954-1956 21 134 Idaho Elwetas, Inc., 1957-1971 (includes material on Alpha Tau Omega fire, 1971) 34 135 Northern Lights, Inc., annual meeting, 1973 4 136 Notes for Spanish 181-182 1 137 Miscellaneous, n.d. 3
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