Alma record. (Alma, Mich.) 1878-1928, 1914-11-26
COMMERCIAL COURSES
DISCUSSED.


ries which are being published for the
purpose of informing the public as to
the practicability of our high school
mercial course which aims primarily
to meet the demands of the business
world of today.
In bookkeeping the student is
brought in contact with business
papers. Purchase bills show him the
name of the seller and buyer with the
terms and articles purchased given.
There are mistakes in these, as the
pupil gets practice in checking as well
as in the actual book work. Each
paper is taken up this way, and in this
manner the student recognizes it when
out of business.
Interest on both notes receivable
and payable, and the original note are
taken up and discussed with the en-
tries, from the position of either the
maker, makee, or endorser. Thus they
become familiar with them. Drafts
are the next in order. The procedure
is similar. Bank discount is studied,
and the entries are carefully consid-
cred.
In connection with the first years
work in bookkeeping, arithmetic is
studied. The aim in this course is to
aid the student in exactness, reason
able computation and rapidity. Only
those topics are studied that are of
value to him in the future.
Penmanship is worked in with these
courses, and its most practical use is
in bookkeeping, where neatness
counts for a great deal. Each letter
is studied and practiced until it can be
accurately and rapidly made; then it
is joined with other letters to form
words.
At the beginning of the second sem
ester in advanced bookkeeping the
student enlarges his sphere of knowl-
edge of the subject, and begins divi-
sions and classification of accounts,
not only in a relative manner, but in
subdivisions as well. This makes the
course perhaps more theoretical, but
this is necessary in order that the
student will get a broader idea of the
subject, outside Of what he might
find in our own retail stores.
Commercial Law is associated with
bookkeeping this semester. Contracts,
negotiable papers, sales of personal
property, agency, bailment, corpora
tions, and insurance are studied.
Along with each, cases are studied
bearing on some point connected with
the lesson. In this way the more i'm
portant ideas are retained.
The stenographic course follows in
the second semester after penmanship.
The free arm movement developed
there is used throughout the short
hand course. The first part is devot-
ed to learning signs, word signs and
principles. Finally, dictation work
consists Of entirely new matter, and
when completed the pupil is able to
write from one hundred twenty to one
hundred seventy-five words per
minute.
Typewriting accompanies this course.
The early part is given to learning the
keyboard and accuracy; while later,
more speed and dictation direct to the
machine is expected.
Throughout all of the subjects the
student is made to feel that the method
he has learned is not the only pre-
scribed method in business practice,
and that he must be able to meet these
varying conditions in an intelligent
manner; but also, that should he start
in business for himself, he is more or
less dependent on the general public,
and that his success depends upon his
ability to adjust himself to his en-
vironment.