PAGE 42 WEBER ACADEMY Commerce. Penmanship.The object of this course is to teach rapid, easily-executed business writing. In the beginning stages of the work stress is laid on good position, correct and comfortable pen-holding, and arm movement. Movement exercises are practiced at first; soon these movements are applied to the letters. Durng 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. The fee for this subject includes an exercise manual and one year's subscription to a penmanship journal. 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 and b.This course furnishes thorough instructon 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 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. WEBER ACADEMY PAGE 43 Bookkeeping c and d.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 thorughout the year. Bookkeeping e.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 Amanuensis 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