42 WEBER ACADEMY Commercial Spelling and Correspnodence.The work of the courses in business correspondence and in 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 during the first semester. Commercial Geography.A study of the commerce and leading industries of the world, treating of the influence of geographical location, relief, soils and climate, in determining the character of natural resources; the development of greater industries; the location of commercial and industrial centers and routes of trade. Five hours per week during the second semester. Commercial Arithmetic.This course consists in 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 discount, stocks and bonds, averaging accounts, partnership, settlements, etc. Five hours per week throughout the year. Bookkeeping.The course furnishes thorough instruction in the handling of accounts. The students learn the theoretical principles of debit and credit and review them by frequent drills and discussions in a class capacity. From the start they em- WEBER ACADEMY 43 ploy these principles in recording practical commercial transactions, handling at the same time all the business papers pertaining to them in a manner fascinating to most students. This practice work, moreover, is wholly individual. It is done under strict supervision of the teacher, who imparts private instruction, and demands above all things neatness and accuracy. Each student may progress as rapidly as his time and his aptness will permit. The amount of routine work required, and the rapidity with which the student is advanced, will depend upon his efficiency. Thus in bookkeeping a and b, apt students will be able to complete the courses in less than the allotted time. 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 double and single entry bookkeeping and with private and partnership business. The second year course includes the working out of the four following named sets, which have to do with the business named: First, Commission, Shipping and General Merchandising Business; second, Wholesale Dry Goods; third, Retail Grocery Business; fourth, Shoe Manufacturing Business. The work is made as individualistic as it is possible to make such a work. Each student is assigned a separate price list so that his work does not agree with any other student's work in the department. He must check over all invoices with refernce to extensions, additions, discounts, etc. In making a sale he must make all computations himself, no matter of what nature. In this work the student 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