PAGE 42 WEBER ACADEMY During the second semester stress is laid on sentence and page work. Good writing is easily written and easily read. Students must become proficient in penmanship before receiving a diploma in the commercial course. Five hours per week throughout the year. Commercial Spelling and Correspondence.The courses in business correspondence and spelling have been combined into one. After a review of the fundamental principles of composition, the student is given practical work in conducting all kinds of business correspondence. In connection with the work in spelling, special attention is given to commercial and legal words, but not to the exclusion of miscellaneous terms. The aim is to give the ear as well as the eye a careful training in the right formation of the word. Correct pronunciation and definition are prominent features of this course. The texts used are Belding's Business Correspondence and Words. Five hours per week throughout the year. Commercial Arithmetic.This course consists of a review of the fundamental principles of arithmetic. This is followed by a thorough treatment of percentage and interest and their application to commission, insurance, bank discounts, stocks and bonds, averaging accounts, partnership settlements, etc. Five hours per week throughout the year. Bookkeeping a.This course furnishes thorough instruction in the handling of accounts and in the theoretical principles of debit and credit. The ledger, journal, cash book and purchase book are introduced and numerous drills in journalizing notes and drafts are provided. The student becomes familiar with both WEBER ACADEMY PAGE 43 double and single entry bookkeeping, and with private and partnership business. The work is individual, and is done under the strict supervision of the teacher, who allows the student to progress as rapidly as his time and his aptness will permit. Ten hours per week throughout the year. Bookkeeping b.This course includes the working out of the four following sets: first, commission, shipping and general merchandising business; second, wholesale dry goods; third, retail grocery business; fourth, shoe manufacturing business. The work is made as nearly individual as possible. Each student is assigned a separate price list so that his work does not agree with that of other students in the department. He must check over all invoices with reference to extensions, additions, discounts, etc. In making a sale, he must make all computations himself, no matter of what nature. He is also required to keep an account with the school bank, against which he draws checks to cancel his obligations. Further than this, he is required to discount notes, purchase bills of exchange, stocks and bonds, real estate, and to make transfers of the same. Ten hours per week throughout the year. Bookkeeping c.This is an elective course which includes the working out of a set in modern corporation accounting and a modern banking set that covers thoroughly the accounts used in our national banks. The student becomes familiar with most of the business carried on in a bank, including collections, discounts and loans. Ten hours per week during the first or second semester. Shorthand a and b.The greater part of the year is devoted to the study and complete mastery of the