The New York herald., 1863-03-28

country store 10 the more complicated operation
OF our extensive mercantile establishments and
banking institutions
~ will also be seen that this Courss rives . stu-
dent that practical knowledge Of Mathematics.
Grammar, Composition, Spelling, Word studies
and the English Branches in general, which cannot
be obtained as perfectly or rapidly In any other
manner.
DOUBLE ENTRY B0oKKEEPrNG.
LET NO MAX KSTsR Mro srsrxEse VINO rs IoHoRAxr
OF THE MANNER or REGULATING BOOKS. NEWER
LET HIM IMAGINE THAT ANY Ds0RKx op NATURAL
ABILITY WILL SUPPLY TRn DEFICIENCY, ON RRs-
SERVE MuLrrPLlcIrY OF ArrATRA FROM NkxTRIcA.
Bile C0NPUmoS.--DR. JOHNSON.
The following viii give an idea Of the course 81
Double Entry Bookkeeping in the different Depart
ments, the Books used, &c.
MERcn ANDIsfN6. both stock and partnership
books, for Wholesale and retail, with or without
auxiliarics either using day book, journal ledger
anxiliarcs or cash book, sales book invoice book.
bill book, day hook and ledger a. principal books.
PARTNERSHIP BOOKS. three, four and six
partners, representing the different changes In
FoHwARDrxe AND COMMISSION Busrxxss.--lm-
proved forms.
MA,1syAcrumso, IsprviDuAL AND Jonr srocx
BusINEss.-Books in use for small and large busi-
'JoBBrse BUSINESS. Books for large and small
business houses.
STEAxBoArMG. for both river and lake
bus sincss.
RAILRoApING.--Books and auxiliarics for the
most extensive business, showing the whole man.
ner OF operating in freight, ticket and other de-
partments.
BANrNo Books and auxiliares for both pri-
vate and Incorporated institutions, the whole
routine of operation being actually performed by
the student with the facility Of two regular banks,
complete in bills, furniture and every necessary
fixture OF . regular chartered institution.
Improved forms Of bookkeeping fbr printers and
Publishers, numbering and hotel business.
ADMINISTRATORS Books, giving full exhibit Of
the business.
BaoxERAcE AND ExcaASoR.-Co Complete forms and
auxiliaries
TELEonArH OFFICES are furnished with a full Sc.
OF books, reports, bills, &c
P0sr OFFICE BusINRss.-Books and auxiliaries
for each office. Offices are furnished with postage
stamps, reports, bills mail bags and every fixture
Of q United States odice.
ExrsEss BUsNEss.- Books and simplifed forms.
RETAIL BUsNEss.-- Eastman's Complete Account
Book IN use, all the other books being resolved In
this one for retail business
FARMERS AND NuRsERMyES's BusnsEss.
mans Complete Account Book and Time Table in
use
In the routine 0f practical instruction the stu.
dent becomes familiarixed with changing books
ffom single to double entry, changing stock books
bookkeeping known in well regulated establish
nents.
PENMANSHIP.
AHD THR MOST USEFUL ART ~ wRITIN0.o
~ every art 10 more or less valuable In proper
ton TO ita extensive usefulness so the art o(writng
claims our highest esteem; and every effort to i'm
public encouragement. Its general usefulness in
every walk Of enterprise and commerce In every
civilized nation attaches an importance to II that
cannot DC mistaken, and makes IL An object Of tho
nrst necessity. In this country, " the present
day. correspondence enters 50 much into all the
occasions and transactions Of life, and letter
writing becomes such an important part Of every
succsssful business or profession, that Il !. de-
msnded OF young men that they make themselves
masters Of the penrapid, legible, elegant writer's.
While every other art or science has had certain
rnes to guide the pupil through difficulties, IL
seems to have been different with the art Of writing,
and we claim by novel invention, called the
"Penman's Assistant" an illustration Of which 10
given In College Paper, to overcome in . very
short time the greatest obstacles to proficiency in
this most important branch OF proper education.
The Spenccrian System was long ago adopted, be-
ieving II TO possess all the excellences which
so essential for business purposes and taught a.
it's by the ablcst teachers in the country, with the
advantage Of the "Penman's Assistant,r II be-
comes most desirable feature Of the course.
BUSINESS ARITHMETIC,
applied In business gcneraly-taking np the
more important parts, embracing rules for the
most accurate and rapid methods for the practical
application of per centage-Inferest. simple and
compound Discount, Commission, Exchange,
FRONT anu iOss, COpartnership settlements, Ave.
raging, &C., &C. until thoroughly informed In the
matter.
COMMERCIAL LAW,
as applied TO Contracts, Agencies, Partnerships,
Endorsements, Sales, Negotiable Paper and those
points most intimately connected with the safe and
sure prosecution Of business and commercial
transactions, and Of such vital Importance TO the
business man, whose life is q never ceasing sue
cession Of contracts and agencies.
These lectures consist principally Of familiar
questionings. During these lectures students are
exercised in writing and explaining contracts,
agreements bills Of sale, bonds, deeds mortgages,
leases, articles q copartncrshp, tax lists receipts,
CORREsPONDENCE
embraces suggestive course Of instruction, COM
prising principles and rules, the observance Of
which win lead 70 the highest attainment In this
art.
Brcvity in communication, folding, spelling,
punctuation, capitals, use Of words, &c., &c.
That . lsmentable deficiency exists in this
branch Of proper education must be admitted ~
all who have had occasion 70 examine the matter.
COMMERCIAL DEFINITl0NS-SPEL AND
WORD STUDIES.
Great interest il attached 70 thorough under
standing Of the words Of the English language that
are in use In the best business crcles.
PRACTICAL READING
daily In Eastman's Treatise on Money and Business
and in the Nav York papers. All business In sus-
pended for this exercise. The articles read are
discussed and the dcfnitien and spelling Of words
form part OF the exercise. Selections are made
from the HsRALp, Tribune, Times, World, Post
AL other first class Journals The eeleetions are