The Portage County Democrat. [volume] (Ravenna, Ohio) 1854-1868, 1864-01-06
THE DESIGN OF THE soHooL

THE DESIGN OF THE SCHOOL
Is, by means of a ajudiciously arranged system
of instruction in theory and practice combined,
under the direction of experienced Teachers and
practical Business Men, to prepare young men,
the shortest time, and at the least possible ex-
pense, for active business, and thus avoid the
expense and the inconvenience attendant upon
long years of apprenticeship in subordinate and
inferior positions.
That this is eminently practicable, is most
conclusirelY shown in the history of hundreds
of former students, who most unhesltatingly at
tribute their success In business to the adyanta-
ges derived from course of training such as
none other than this College affords.
VALUE OF A BUSINESS EDUCATION.
: "a business education will be of advantage
TO every man, whatever his future occupation
may be. To farmers, it will teach business
habits and attention TO accounts, which will
give them increased interest and success in bu-
siness. To the mechanic, it will teach order,
system. management, the practical value of
Bookkeeping, and remedy many of their def
ciencies. To the professional man it will afford
clearer insight into the practical operation of
business affairs, and give him facilities in OBJ
tanning practice. - Freedeus Treatise on Dust.
s,ess.
THE ECoMMERCIALo OR BUSIN ESS COURSE
INCLUDES
DOUBLE-ENTRY BOOKKEEPING,
In every variety of form as applied TO all kinds
of business, such as Wholesale and Retail Mer-
chandising, Manufacturing, Banking, Railroad
ing, Steamboating, Commission and Forward
ing. and Joint Stock Company business. I'm
der this head the student receives special in
struction in the different methods of opening
and closing set of Books, being required to
open and close from TWELVE to TWENTY differ
ent sets !; changing from Stock to Partnership
Books; from Single to Double Entry the diff
ferent methods of ascertaining the Gains and
Losses of Business; Partnership Changes and
Settlements The PRIyATE LEDGER, its use, and
the different modes of keeping it. The use of
all the Auxiliary Books employed in modern
business viz: : Cash Book, Bill Book, Invoice
Book, Commission Sales Book, Shipment Book,
Order Book, Petty Sales Book, Letter Book, dc.
- sINGLE-ENTRY BOOKKEEPING,
With the use of all the principal auxiliaries em-
ployed either in Wholesale or Retail Business;
the methods of changing the same to Double
Entry; also, a system of Single Entry possess
ing all the leading features of Double Entry, in
which the Day Book, Invoice Book, Sales Book
and Cash Book are combined in one; being al
together the most condensed form of keeping
accounts ever adopted.
BANKING.
The most complete and the. only really prac-
tical system of instruction in this department
of business ever adopted; one that has. been pro-
nounced perfect, by practical bankers, who. do
not hesitate to say that the student who faith
fully completes this branch here, is qualified for
any position in Bank. The course of study
under this head not only familiarizes the student
with the method of keeping the Books, but with
the duties of every officer or employee of the
Bank, from that of President, Cashier, Teller,
de-, down to Discount Clerk. He is also in
structed IN the mode of organizing Bank. the
aIpcfi0n of RoJ1rd nff DIRECTORS
and all of the outside as well as the inside man.
agemeut of its affairs, from the first paying in
of the Capital Stock to the declaration of div
idend among the Stockholders.
@ RAILROADING.
:. The instruction in this department covers the
| whole ground from the paying in of the stock
installments to the completion of the road, and
the successful operation of the same in both the
Freight and Passenger Departments.
80 MANUFACTURING.
The great manufacturing interests of Pitts
burg makes this subject of special importance
to young men preparing for business. To meet
this want we have two sets of Books, presenting
some of the most extensive manufacturing firms
in this city Young men, upon graduating, arc
fully prepared to take charge of the Books of
any manufacturing establishment. sss
COMMISSION AND FORWARDING.
With set of Books especially adapted to this
kind of business, the student is instructed in the
most improved method of keeping the various
auxiliaries, making out Invoices, rendering Ac-
count Sales, writing Letters, drawing Drafts,
| making remittances, exchanging Accounts Cur
rent, DC.
JOINT STOCK COMPANY ACCOUNTS.
The general introduction of Joint Stock Com
panies throughout the United States, renders
| this subject of paramount importance to the
1 practical accountant Hence, students are drill
4 1aul En~kr, rxf
/ incorporated companies, including their forma-
| tion and management the transfer of Stock,
making Dividends, DC. 1t is confidently be-
| lieved that no other institution in the world
compares with this in the advantages it affords
for imparting a thorough knowledge of this sub
ject.
While students in other schools are only train
| ed in single method of closing, and that not a
practical one ours are drilled in all the different
| methods adopted among practical men. so that
upon graduating they are as familiar with the
process as if they had been years in business.
COMMERCIAL ARITHMETIC
| Daily recitations in Percentage, Interest Bro
4 kerage, Commission, Exchange, Insurance
j Stocks, Dividends, Discounting Notes, Reduc-
ton of Currencies, Stock Investments, Partner
ship Settlements, Equations, Averaging Accounts
/ Current Account Sales, Storage Accounts, dc
The shortest and most approved methods of cal
tculation being adopted, by means OF which more
| than one-balf of the ordinary labor is saved.
PENMANSHIP
bIstaught by yPR0FsCOWLEY, author of "Coar-
Esys System of Perpmanship," who is acknowl-
edged, both at home and abroad, the best Pen
man in America Every student is regularly
drilled by PROF. COWLEY himself, in his
admirable system of Rapid business Writing.
i No other institution in this country, If in the
world, pretends to compete with this in the adj
vantages it affords for making beautiful and
rapid penmen. sa
COMMERCIAL Law.
i A Course of Lectures on all those subjects oi
special interest to the practical busines @an,
including Rights of Persons, of PROP Part
Enerships, Agencies, Bailmentss Mercas ale Paper
insurance, Wills, DC