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THE AMERICAN PENMAN



i Handwriting Maga
Devoted to Penmanship and Comi
Education
Contains Lessons in



Lettering
Engrossing

Articles on the Teaching and
Supervision of Penmanship.

Yearly subscription price $1.25. Special club
rates to schools and teachers. Sample copies
sent on request.

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if yon send 10c. A. P. MEUB, Expert Penman, 2051
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you enclose stamp. F.W. TAMBLYH, 406 Ridge Bldg. , Kansas City. Mo,



A COLLEGE EDUCATION

AT HOME
You can earn a B. C. S., B. Accts. t M.
Accts., Bachelor of Arts, Master of Pen-
manship, while teaching. Other college work.
Special Summer School for resident work.
Other courses including Salesmanship, Pub-
lic Speaking, High School, Accounting,
Short Story Writing, Poultry Culture, Phy-
sical Education, all taught by experts.

ADVISORY BOARD
Dr. Charles P. Steinmetz, Bernard Mac-
fadden, Elbert Hubbard II.
More calls for graduates than we can
supply. Tuition at cost. Personal atten-
tion. Standard textbooks. Write for in-
formation.

THE PEOPLES COLLEGE
Kansas City, Missouri




In considering the work of great penmen of past years we readily see that one excelled in one branch of the work and another in another
branch. Few were so marvelously sklilful in all divisions of pen work. Judging from the specimen above, and from the others in this number
of THE BUSINESS EDUCATOR from the pen of Fielding Schofield, it is apparent that, however skillful he may have been in other lines of
pen work, he easily ranks as one of the most skillful pen flourishers ever known. John D. Williams is generally regarded as the father of pen
flourishing in this country, and we presume that Mr. Schofield drank freely from the enchanting Willaims fountain. In presenting these fine
specimens from the pen of Mr. Schofiled, let us hope that we are perpetuating the fountain of inspiration from which many ambitious young
penmen may imbibe copiously.



SUMMER SCHOOL



The tenth annual session of the Summer
School for Commercial Teachers under the
direction -of the Bowling Green Business
University will be held from July 1 to August
8, 1924. The features including lectures, the
discussion of general subjects, and everything
else that have popularized it all these years,
will not be changed, but to this is added a
wonderfully strong course for teachers who
want credits. It is arranged so part of it can
be taken this year and part next, and so on.
A great opportunity for those who want
work, inspiration, credits and pleasure. Ac-
credited by University of Kentucky and on
approved list of many state education de-
partments. Near Mammoth Cave. Write
for particulars.



Bowling Green Business University

BOWLING GREEN KENTUCKY



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CATALOGS,
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Reference:

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Send us your Specifications for Estimate

THE HANN & ADAIR PRINTING CO.

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Thoro ughly Organized and Complete in All Branches

Hausam's Practical Writing Course

A Series of Seven Books for the Grades. Adopted and
re-adopted by the Kansas School Book Commission (or
all Grade Schools of Kansas. Now offered for the first
time for adoption outside of Kansas Per Book, 10.10

The Hausam System of Practical Writing

Two Books for High Schools and Colleges. Made the
Official System for all Kansas High Schools by the State
School Book Commission. New in Plan of Organization.
Rich in Materials for Study and Practice. Now offered
for the first time for adoption outside of Kansas.

Part I. 35c; Part II, 40c

The Hausam System of Text Lettering

For Students, Teachers, Engrossers, Engravers, Show
Card Writers, Billing Clerks, Etc. Unsurpassed in Plan
of Organization, Technique and Beauty Per Copy, $1.00

The Hausam Practical Penmanship Wall Charts

For Every School Room, to make the Teaching of Writing
Effective. Issued in pairs. Each Chart 27x39 in. Cloth
bound all around. Large, perfect forms of all capitals,
small letters and numerals with staff ruling. Scientific
grouping. Many other important features. No other
Penmanship Charts in the same class Per Pair. $3.75

The Hausam System of Plain Penmanship (Com-
plete)

Complete Teacher's Manual for Teaching Penmanship in
all Grades, and in High Schools and Colleges. The most
Comprehensive Work on Plain Penmanship ever published.
Cloth bound, 7x9 in. Gold side stamp. Nearly 400 illus-
trations. More than 200 questions and answers on all
phases of penmanship teaching. Many new pedagogical

discussions Per Copy, $6.00

Correspondence Courses in All Branches of Penmanship
Illustrated Catalog Free

Address L. H. HAUSAM

Box 558B Emporia, Kansas



Win a Business Educator
Penmanship Certificate

Every student who is following the penmanship
lessons in THE BUSINESS EDUCATOR should
not be satisfied until his writing is good enough to
merit a B. E. Certificate of Proficiency in Penman-
ship.

Teachers who encourage their pupils to bring their
work up to the certificate standard will find the
certificate idea a great aid in securing results in
handwriting. If you have not tried it, now is the
time to begin.

A new circular giving full information regarding
this Certificate, as well as other Certificates
we issue, will be mailed on request. It contains
specimens of penmanship showing how well a pupil
must write to be eligible for a Certificate. It is an
interesting circular, and you will wish a copy.

ZANER & BLOSER

PENMANSHIP SPECIALISTS
COLUMBUS, OHIO



Zanerian Summer School




For Teachers, Supervisors,
Penmen, Engrossing Artists,
and all interested in good
handwriting.

SPECIAL TERM

July 7th to August 15th

Students may enroll earlier than July 7



Zanerian College of Penmanship

Columbus, Ohio



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Bulletin
FREE




College
Credit



Michigan Boulevard, showing Tower Building, the entire tenth floor of which is
occupied by Gregg School. The view is from the steps of the Art Institute, one
of the attractions which make Chicago a pleasant place to spend the summer.

GREGG SUMMER NORMAL

A Distinctive Course of Six Weeks that Increases a Teacher's
Efficiency and Salary



THE Normal Course given annually at
Gregg School includes review and
methods of teaching shorthand, type-
writing, bookkeeping, salesmanship, secretar-
ial! duties and related business subjects.

Instruction by expert business teachers is
vigorous and vitalized with many new ideas,
improvements and perfections of teaching
methods that renew enthusiasm and make
teaching easier and much more effective.
Gregg Summer Normal will make a good
teacher a better teacher; and to the one about
to enter this profession it is well nigh indis-
pcnsible.

College Credit

An accredited course in Educational Psychol-
ogy is offered and may be elected by those
who wish to earn three semester hours of
college credit.

Constant Demand for Gregg Teachers

Our Placement Bureau assists our normal
graduates in securing desirable appoint-



ments. There is no charge for this service.
And inasmuch as we receive more requests
for teachers than we have NORMAL gradu-
ates, positions can always be secured by
those who are qualified.

Known for Results

Last summer and every summer Gregg Nor-
mal students come from almost every state
in the Union and the Provinces of Canada.
The following quotation is taken from a let-
ter typical of many: "I can say that I have
never spent a summer at study where I have
accomplished so much as I did at your
school. I am now holding a fine position as
shorthand and typewriting teacher at Min-
neapolis, Minnesota. I owe my success to
the ( iregg School."

32-page Bulletin Free

The Normal Session opens July 7 and closes
August 15. Attending Gregg Normal will
bring you both pleasure and profit. Send for
Bulletin now and let us tell you more
about it.



GREGG SCHOOL



6 North Michigan Ave.



CHICAGO






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SHAW BUSINESS BOOKS

oAnnouncing

"Accounting Principles
Underlying Federal
Income Taxes,
1924"

ByE. L. KOHLER, C.P.A.

Senior Partner, Kohler, Pettengill and Company;

Professor of Accounting, Northwestern University

School of Commerce

MANY books have been written from the legal or reference
point of view on Federal Income Taxes, but here, at last, is a
manual that makes clear the principles of accounting underlying
them. Briefly, the author brings out the principles of Federal In-
come Taxation which are definitely established and explains exactly
how these principles apply in accounting for the taxable income of
the individual and corporation. The law and regulations are con-
densed as far as possible. Examples containing figures are given to
clarify brief statements which otherwise would be obscure. Digests
and interpretations of the more important cases follow the discus-
sion of the various topics. Most important, there are problems
which illustrate the practical application of the more difficult points.

Definite Pointers in
Accounting Procedure

XJL7ITH keen directness, the author
* " goes right to the very heart of
income tax accounting. Each ruling
and decision is carefully examined,
clearly interpreted and critically dis-
cussed. Step by step, the author shows
exactly how to prepare each item of
your return. Whether you should re-
port your income on a cash or accrual
basis is definitely set forth. What
method of accounting to use, the
procedure and form to follow if you
want to change your accounting meth-
od or the period of your fiscal year
are explained. Rules are laid before
you that will enable you to distin-
guish clearly between capital and
revenue expenditures. In short, you
are shown just how to apportion

Sent on Approval



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the publishers that e\
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properly all disbursements in making
your income tax returns. Forms for
1924, illustrated with typical fill-ins,
are included.

A Tax Course in

Convenient Book Form

"LTERE, in compact, usable form,
*-*■ the whole field of Federal In-
come Taxes has been covered and so
presented that you can turn instantly
to practically any problem that comes
up in making up 1924 returns. A de-
tailed index provides for quick refer-
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cult questions are made clear with il-
lustrative problems. Digesting the
law, clarifying the rulings and ex-
plaining the correct accounting pro-
cedure, the author has prepared a
book that is invaluable to every man
dealing with the income tax law.

p.— — — — ____ No money now — mail coupon — — — — —
A. W. SHAW COMPANY, Cass, Huron and Erie Streets, Chicago



TABLE OF CONTENTS

Part I — Introduction — Methods of
Chapter Accounting

I— Taxation— Income Tax Legislation
J— Methods of Accounting t'cr Income
Part II — Income from Sales and Exchanges
3— Sales and Exchanges— General Rules-
Intangibles — Securities Issued
A — Instalment Sales — Contracts — Liquida-
tions—Involuntary louver -ions— Gifts
5— Sales and Exchanges— Stocks and
Bonds— Rights— Miscellaneous
Part ///—Other Income
6— Dividends

S — Interest — Rentals — Foreign Exchange
'J — Compensation tor Services— Cancela-
tion of Indebtedness
10— Tax-Free Income — Summary
Part IV- Deductions
11 — Depreciation and Obsolescence
: 2— Amortization — Depletion



-Bad Debts— Los



of Inv
IS— Non-Deductible Expend.!

Part V — Invested Capital
19 — Invested Capital: Capital Stock

Paid-in Surplus
20 — Invested Capital: Earned Surpl

Intangibles
21 — Invested Capital: Changes Dur

Year— Inadmissibles
22 — Invested Capital: Reorgan

Special Cases— Summary
Part VI- Rates of Taxes and Returns
23— Withholding and Information at the

Source — Credits Allowed
2-4— Rates of Tax— Fiscal Years— Credits

25— Individual and ' Corporation Returns
Part VII — Applicability of Income Taxes



-Individuals Suh "ecf to Tax
"states and Tr
tnerships — Per






28 — Resident and Non-Resident Aliens i

Foreign Corporations
29— Organizations Sub ert to the Corpor.

Tax— Insurance c .,m

dated Returns
.'0— Review of Returns— Claims- 1'enalt
Appendix A— Revenue Act ot 1921 w



full. Yom
ant to buy.
e mail the



I'll



the book



opy of Kohler's "Accounting Principles
rely satisfied, I'll send you $5, payment
BE-3-24



NAME POSITION

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CITY & STATE BUSINESS

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Selections from Our List



Junior ArithmetiC-Parts One and Two

These books bring the knowledge of arithmetic possessed by the pupil to bear
on the practical affairs of a business office. Accounts, statements, and other phases
of bookkeeping are presented from the purely arithmetical point of view. Contains
also valuable drills in rapid calculation and the more practical and commonly used
short methods.

Part Two presents the elements of bookkeeping in extremely simple form.
Transactions are given covering three calendar months and the books are closed
six times. Short, easy sets for supplementary drill are included.



Rowe's Commercial Law

Written in simple style so that the subject matter is perfectly intelligible to
the average student. The subject of contracts is consistently coordinated with all
the other subjects treated in the text.



Dengler's Lessons and Exercises
in English

A sensible text presenting the minimum essential grammatical facts in a
logical and systematic manner, supplemented by extensive and carefully selected
illustrative and practice matter. Contains valuable exercises on "Words Fre-
quently Misused".

Teachers' keys supplied without charge.

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machine has so quickly won the hand and heart of teachers

and students — so decisive are its many superiorities.

Its natural touch, its light action and its exceptional re-
sponsiveness are a revelation in swift and easy operation.
And the beauty of its work is a source of pride to every typist.

Send to us for our booklet, "What Some of America's Lead-
ing Schools Say About the Remington Quiet Twelve." The testi-
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374 BROADWAY, NEW YORK
'■Branches Everywhere



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Ellis Industrial
Bookkeeping

for

BUSINESS COLLEGES

and

COMMERCIAL DEPARTMENTS
OF PUBLIC SCHOOLS

Adapted to ANY CONDITION in ANY SCHOOL

Look over this list of our other publications
that have found favor

Tablet Method of Teaching Bookkeeping



New Model Arithmetic
Ellis Rapid Calculation
Effective English and Letter

Writing
Letter Writing for the Business

Builder
Modern Banking

Ellis Method of Home Accounting
Principles of Bookkeeping
Ellis Method of Farm Accounting



Vocabulary Method of Training

Touch Typists
Accuracy Plus
Office Dictation
Expert Dictation
Essentials of Commercial Law
Ellis Rational Speller
New English System for New

American Citizens



Your Sample Copy is Ready— Send for It

ELLIS PUBLISHING COMPANY

Educational Publishers

BATTLE CREEK, MICHIGAN



America's Most Popular
School Pen



Esterbrook No. 556

This pen is more widely used
than any other in our schools,
because of its fine point and easy,
elastic action; also because it is
made by America's oldest and
largest steel pen manufacturer.

FREE

"100 Famous Signatures"

Send 15 cents for the 12 most popular
Esterbrook pens. With them we will
mail you an attractive, interesting book-
let, containing the autographs of 100
famous men and women.

Address Dept. B. E.

Esterbrook Pen Mfg. Co.

CAMDEN, N. J.
Canadian Agents: Tbe Brown Bros Ltd., Toronto



Metropolitan

Business

Speller



New Edition
By V. G. Potter

McKinley High School
Chicago



Over 6000 words. New lessons containing words pertaining
to Aeroplanes, Radio, Automobiles, etc. Complete Index, 244
pages, attractive binding, 50 cents.

A Superior Speller

Twofold Design. In the preparation of the Metropolitan
Business Speller we had constantly in mind two objects: first,
to teach the pupil to spell, and second to enlarge his vocabulary,
especially of words in general use.

Classification of Words. As an aid to the memory we have
classified words, as regards sounds, syllabication, accents and
meaning. We have grouped the words relating to each par-
ticular kind of business into lessons, by which the student is
enabled to familiarize himself with the vocabulary of that busi-
ness. We have interspersed miscellaneous exercises in the
nature of reviews. We have grouped words that can best be
learned by comparison, such as Stationery and Stationary.

Abbreviations of states, months, railways and commercial
terms are given in regular lesson form, and grouped alphabeti-
cally. We regard abbreviating of almost equal importance
with spelling.

Syllabication and pronunciation are shown by the proper divi-
sion of words, and the use of the diacritical marks. The words
are printed in bold type, and the definitions in lighter face, so
as to bring out the appearance of the word, — an aid in sight
spelling.



Metropolitan
System of
Bookkeeping



New Edition
By

W. A. SheafUr



You Will Like It. The text emphasizes the thought side of
the subject. It stimulates and encourages the reasoning power
of the pupil. Pupils acquire a knowledge of the subect as well
as facility in the making of entries. It is a thoroughly seasoned,
therefore accurate, text supported by complete Teachers' Refer-
ence Books, and Teachers' Manual.

Parts I and II text is an elementary course suitable for any
school in which the subject is taught. Two semesters are
required in High Schools and a correspondingly shorter time
in more intensified courses.

Parts III and IV text is suitable for an advanced course
following any modern elementary text. We make the statement
without hesitation, that this is the most teachable, most up-to-
date, and strongest text published for advanced bookkeeping- and
elementary accounting use.

Corporation-Mfg.-Voucher unit is bound in heavy paper covers
and contains all of Part IV. It is a complete course in Cor-
poration accounting including instructions, set of transactions,
exercises, problems, etc. It is without doubt the best text for
this part of your accounting course. List prices, Text, 120
pages, 40 cents. Supplies, including Blank Books and Papers,
95 cents.

EXAMINATION COPIES will be submitted upon request



METROPOLITAN TEXT BOOK COMPANY



Texts for Commercial Subjects
37 SOUTH WABASH AVENUE



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very big stock in novelties, European and overseas,
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MONEY NEEDED

for one of the finest and biggest stocks of classical
goods in Europe and overseas. Large stock in
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fine in blocks, strips, single pieces, couples, stamps
in covers. Whoever is a connoisseur and wants
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any obligation whatever. Will forward them at my
lowest cash prices.

References Required for Unknown Firms,

GEZA SEKULA



LUCERNE, SWITZERLAND,



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BLISS-ALGER

Bookkeeping and Accounting

A strictly new course just off the press, combining Book-
keeping, Business Practice and Banking. Makes individual
instruction a pleasure. Exceedingly interesting to the student

Three Systems

ACTUAL BUSINESS (with offices)
FOLDER (like above, without offices)
CORRESPONDENCE

For High Schools, Business Schools or any institution
teaching Bookkeeping. Text and outfit sent to teachers for
examination. Mention school connection.

BLISS PUBLISHING CO.

SAGINAW, MICH.




STUDENTS FROM THIRTY-ONE STATES

Special Summer School for Commercial Teachers

Inspiration, Recreation, Rest, Sightseeing, Work, Credit, Positions. Eleventh annual session. Larger
and stronger faculty than usual. Students have come to us from all the states and we have sent them to
all except one. Within five years, our organization has placed direct two thousand one hundred commercial
teachers. Hundreds of others have secured places through their own efforts. Within about nine months
seven hundred and fifty thousand dollars' worth of teaching positions were reported direct to us.

Term begins July 1; closes August 8. Bookkeeping, Typewriting, Shorthand, Accounting, Teacher Train-
ing, History of Education, Reviews, and Methods.
Accredited by University of Kentucky.

Accredited by National Association of Accredited Commercial Schools.
On accredited list twenty state departments of education.
Member American Association of Junior Colleges.
The strong features we have developed by ten years' experience in the Special Summer School and fifty
years in the Business University proper will be maintained and the work of College Rank especially empha-
sized. A part of this can be taken each summer until the entire course is completed.

If you want a position, or a better position, or a better salary, or more personal and general power, and
a happy time while you are getting them, let us tell you how such ends may be achieved. Our attractive
bulletin will do it. It is free.

BOWLING GREEN BUSINESS UNIVERSITY



Near Mammoth Cave



Bowling Green, Ky.



Expenses low



*5HKS&ifrMMi<^£atog|fer $>



Standards for Measuring
Commercial Textbooks

In the development of the Gregg commercial textbook series the publishers have
kept in mind these basic factors:



The development of skillful and accurate technique.

Modern methods of business procedure.

Educational content.

Correct pedagogy.

The development of mental power — the ability to apply the principles taught to

actual business problems.

The development of a complete library of business literature.

The building up of an organization of experts, thoroughly trained in the field of

commercial education.

Service.



You are invited to investigate and measure by these standards are texts on the
following subjects:

SHORTHAND (Basic texts)

Dictation

Supplementary

Foreign Language Adaptations

Magazines

Pedagogy

Literature

Tests and Measurements

Reporting
TYPEWRITING

For High Schools and Colleges

For Junior High Schools

Technique and Drills

Music Records

Pedagogy
ENGLISH

Composition and Rhetoric

For Business Courses

For Evening School and Continuation Classes

For Advanced Classes and College Courses

Classics

Outlines in Dictionary Study



Online LibraryAuguste LutaudThe Business Educator (Volume 29) → online text (page 44 of 62)