44 WEBER ACADEMY ing 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 double and single entry bookkeeping, and with private and partnership business. The work is wholly 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 1 is assigned a separate price list so that his work does not agree with that of any other student 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 WEBER ACADEMY 45 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 system, practicing for accuracy, legibility and ease in writing and reading. During the remaining time dictation is given, with accuracy still the paramount thought. The text is Phonographic Amenuensis, by Pitman and Howard. Five hours per week throughout the. year. Shorthand c and d.After a review of the text the student goes immediately to dictation, practicing for speed as he progresses, takes more difficult matter, including correspondence of great variety, legal forms, circulars, speeches, etc. Five hours per week throughout the year. Typewriting a and b.Each student is taught the use of the machine and its different parts, and is required to clean and oil his own machine from the first day he starts. Speed, accuracy and neatness are the qualifications every student is required to work for; no erasing is allowed, and each lesson must re-