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Our readers are interested in books of merit,
but especially in books of interest and value
to commercial teachers, including books of
special educational value and books on business
subjects. All such books will be briefly reviewed
in these columns, the object being to enable our
readers to determine its value.

Layouts for Advertising, by John Dell.
Published by Frederick J. Drake Com-
pany, Chicago, Illinois. limitation leath-
er binding, 175 pages.

This useful handbook, containing 700 layout
suggestions used in magazines, newspapers, book-
lets, folders, broadsides, letterheads, posters, with
specimens of type antl borders, is proving its
value in the field of advertising art. This book
contains no text matter, no long descriptive ar-
ticles; just the illi

Rowe's New Cost Accounting, revised bv

J. W. Alexander, C. P. A., and A. E.

Lenhart. Published by The H. M. Rowe

Company, Baltimore, Md. Cloth cover,

96 pages. Copyright 192S.

Each chapter discusses a specific phase of Cost
Accounting. At the end of the chapters are given
a number of Theory Questions. The statement
forms agree with modern practice and with the
Cost Formula. The modern twelve-column work-
ing sheet, as used h\ practicing accountants, is
thoroughlv explained 'and illustrated. The Direct
Material Cost or Quantity Method of distribuiinK
manufacturing expenses is fully discussed. The text
includes a great many script illustrations in color.
The manfacturing problems and the glossary of
accounting terms are valuable features.

Accompanying the text, there is a practice set
consisting of a Budget with Business Papers.
a set of Blank Books, and an envelope of Outgo-
ing Papers. The Instructors' Audit Book shows
the results of all transactions in complete detail.
It is conveniently thumb-indexed so that the
teacher can quickly find anything he wants.

sents modern cost practice and procedure, organ-
ized on a teaching plan that is at once interest-
ing and effecti\e.

Commercial Education in Secondary
Schools, by Harry D. Kitson, Professor
of Education, Teachers College, Colum-
bia University. Published by Ginn &
Co., Boston, Mass. Cloth cover, 374

It is the purpose of this book to record the
steps that the secondary schools are taking to
emancipate themselves from the prepossessions and
traditions of the old order, and to lay out the
lines along which they can develop a type of
commercial education that will meet the needs of
modern business.

Four main ideas run through the book: First,
it is the duty of secondary schools to acquaint
young people with the elementary processes of
business life. Second, the schools 'should not be
mere clerk factories. In addition to providing
facilities for the acquisition of skills, they should
instill understanding and insight. Third, com-
mercial education ought to do away with the
"academic" type of teaching. By academic we
mean a point of view which regards subject mat-
ter as an end in itself. The view recommended
in this book is that the facts imparted in a com-
mercial course should be presented not as entities
remote from life, but as parts of life. We pro-
pose that business processes be presented not as
subject matters, but as functions of human in-

The fourth idea that animates this book is that
commercial education should have a scientific basis.
It should not be administered by guesswork or
even by rule of thumb, but on a scientific found-
ation. To this end we must study business pro-
cedures so as to discover the things that workers
in business do; assemble the materials into teach-
ing units; ascertain by experiment the most ef-
fective ways of presenting the materials; finally,
by means of measurement, evaluate the effect-
iveness of our teaching. In realizing this con-
ception, we have made only slight progress, since
the application of scientific methods in education
is only relatively new. Still, there have been
enough instances of this method of approach to
show that it is a profitable basis for administer-
*al education.

Psychology For Executives, by Elliott
Dunlap Smith, A. B., LL. B., Published
by Harper & Brothers, New York City,
N. V. Cloth cover, 262 pages.
Most of the problems of man management must
be handled by the executive and foreman himself
in direct contact with employees. This requires
that he have a clear understanding of human
nature and of the typical characteristics of in-
dividual and group behavior.

This book will supply executives with such
an understanding in plain and simple terms and
with helpful use of illustrative cases drawn from
the author's experience.

Henry S. Dennison, President of the Dennison

Manufacturing Company says in his introduction:

"This book deals with psychology in the spirit

of the engineer. In it practice and practical

generalization run along close together.

To all men who sincerely wish so to handle
the groups they manage that they approach the
highest effectiveness, the need of the practical
help of an applied psychology is very great."

How to Sketch From Life, by Len A.
Doust. Published by Bridgnian Pub-
lishers, Pelham, New York. Cloth
cover, 63 pages.

This book teils clearly and concisely how to
become an efficient figure artist. It carefully analy-
zes the details of the subject and arranges an
elementary progressive program of study which
enables the beginer to thoroughlv master the rudi-
ments of sketching from life. "This book is of
extreme value to the teacher and art student and
beginner. Of the 63 pages, 12 are full-page illus-

Scientific Dictation Studies, by Charles G.
Reigner, A. B., LL. B. Published by
The H. M. Rowe Company, Baltimore,
Md. Artcraft covers, 144 pages. Copy-
right 1929.

This book is a work pad for shorthand students,
8"xl0[2" in size. The pad contains 70 studies
constructed on a new and original plan. Each
Study is a unit and consists of the material printed
on both sides of the sheet. At the top of each
page are given the shorthand outUness for words
and phrases from the letters or articles appearing
on that page. Those same words and phrases are
pririlfd on the outer half of the sheet. Each sheet
is perforated, and the practice work may be de-
tached and handed to the teacher.

At the bottom of each page are given a number
o6 Notes which give concrete instructions on
matters of English, spelling, arrangement, and
transcript work.

The book is divided into three Parts, and the
material is graded according to svllabic iniensii\.
which is found bv counting the number of sylla-
bles and dividing the number of syllables bv the
total number of words in the letter or aritcle.

Supplementary word practice is provided on
the 1000 Comtnonest Words and on 900 Common
Business Words selected from the Horn list.

Shorthand is simply a tool. The materia! on
which the tool is used in the English language.
The transcript is the final lest of stenographic
efficiency. Scifn/ifit Dictation Studies U the out-
growth of a careful study e<tending over manv
years to_ determine the errors that appear fre-
quently in stenographe

Accountants' and Auditors' Manual, by

William M, Stone in collaboration with
T. Lee Nicholson, C. P. A., Charles J.
Nyasmyth, F. A. A., C. P. A., Stuart
Chase, C. P. A., and Nelson H. Proutv,
F, A. A., C. P. A. Published by Inter-
national Textbook Company, Scranton,
Pa. Red leatheroid binding, gold
stamping, 430 pages.

Seasoned practitioners, bookkeepers, clerks, and
business men, as well as students of accountancy
will find in the pages of this manual auiheiiic
information bearing on problems arising in their
everyday work. The publishers have not attemp-
ted to produce an accountants' cyclopedia, but
rather to treat thoroughly and concisely the prin-
ciples of accounting and their application and to
include such further information of interest and
use to accountants as can be contained in a
pocket-size reference book.

The section devoted to financial calculations
will be found especially valuable to bankers.

brokers, and investors. Persons in business for
themselves or expecting to embark on any enter-
prise with others will find in the sections on
partnerships and corporations much practical and
usable information.

Prospective candidates for C.P.A. examinations
or in fact for any examinations cannot afford to
be without the examination suggestions contained
in the section of that name.

The auditing section contains a complete out-
line of procedure in conducting an audit as well
as a valuable discussion on report writing.

Specific provisions of laws and regulations,
which are likely to change at any time, are not
treated ; instead, sources of current and reliable
information have been given.

The fact that the application of accounting
principles, as well as the priciples themselves,
are treated greatly enlarges the usefulness of the
Manual and makes it valuable to executives and
business men as well as to bookkeepers and accoun-
tants who are more particularly concerned with
the production of records and reports than with
their application.

The Business Administration of a School
System, by Ward G. Reeder, Associate
Professor of School Administration,
Ohio State University. Published by
Ginn k Company, Boston, Mass. Cloth
cover, 45+ pages.

Of the many excellent books on school adminis-
tration available, there are unusually few on that
large and important phase — its business attairs.

Professors of school administration in colleges
and universities, superintendents of schools, and
all other school officials will therefore welcome
heartily, we believe. Reeder's Business Adminis-
tration of a School System.

This valuable ntw book goes straight to the
heart of the urgent problems of local school offi-
cials; mainly problems of how to procure revenue
for the schools and of how to spend it.

Every topic discussed follows: The Function
of Business Administration in the Schools, Ad-
ministrative Relationships in School Organization,
Personnel of the School Business Department,
Making the School Budget, Procuring Revenue for
the Schools, School Financial Accountnig, Planning
and Constructing a School Building, School Archi-
tectural Service, Selecting and Purchasing School
Sites. Financing Capital Outlays for Schools, Use
of School Buildings, Maintenance of the School
Plant. The School Janitor, Insurance of School
Property. Taking the School Inventory, Adminis-
tration of School Suplies, Business Administration
of the Teaching Personnel, School-Pay -Roll Pro-
cedure. Business Administration of Rural Schools,
Administration of School Transportation.

Well organized and sound, Reeder's Business
Administration of a School System is highly usable
as a textbook and highly practical as a handbook.
We recommend it.





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Zanerian Ideal Pen No. 2, Zanerian Medial Pen
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Online LibraryAuguste LutaudThe Business Educator (Volume 35) → online text (page 41 of 51)