42 WEBER STAKE ACADEMY, COMMERCIAL COURSES The Academy is now equipped to give comprehensive, thorough, and up to date commercial courses covering the same work as the best business colleges in the country. It offers a Three Year Bookkeeping Course, a Three Year Shorthand Course, and a Four Year Business Course in Bookkeeping and Shorthand, in each of which the purpose is to give the student as much as possible of High School training together with business work. The courses are carefully outlined with a view to furnishin practical preparation for life, and to equip young men and young women as efficient accountants and stenographers. Special one year courses are also provided for mature students who desire to fit themselves quickly for office work, and who have had foundation training in English and mathematics. For these special courses exclusively in business subjects a fee of $30.00 for the school year is charged. Students following the regular courses pay $20.00 for all but the first year, which may be entered the same as high school courses. Bookkeeping.This course furnishes thorough instruction in the theory and practice of accounting. The students learn theoretical principles of debit and credit and review them by frequent drills and discussions in a class capacity. From the start they employ 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. OGDEN, UTAH. 43 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 some cases apt students will be able to complete the course 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. Business Practice.This work begins with a study of corporation bookkeeping and of the voucher system of accounting applied to a somewhat complicated manufacturing business. This is followed by a brief review course which aims to incorporate all the methods and principles which the student has learned in the most practicable way possible. The student conducts the work as near as can be like actual business, dealing with offices engaged in the following lines: banking, wholesaling, jobbing, commission, real estate, and insurance. Much of the business is by correspondence. He deposits money and draws checks on the bank, buys and sells goods, makes shipments and receives consignments on commission, becomes familiar with deeds, mortgages, leases, insurance policies, account sales, statements of account, notes and drafts, and in fact with all the forms and papers used in actual business. Moreover, every paper must have the teacher's O. K. upon it, and nothing that is not strictly business-like is accepted.