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BOOK REVIEWS

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.

KOWE'S NEW COST ACCOUNTING repre-
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
pages.

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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PENMANSHIP SUPPLIES

Prices subject to change without notice. Cash should accompany all orders.

All goods go postpaid except those listed to go by express, you pay express
charges. Of course, when cheaper, goods listed to go by express will be sent by
parcel post, if you pay charges.



Pens

Zanerian Fine Writer Pen No. 1.

1 gr. $1.75 Vx gr $ .50 1 doz $ .20

Zanerian Ideal Pen No. 2, Zanerian Medial Pen
No. 3, Zanerian Standard Pen No. 4, Zanerian
Falcon Pen No. S, Zanerian Business Pen No. 6.

1 gr $1.25 Va gr $ .40 1 doz $ .15

Special prices in quantities. We also handle Gil-
lott's, Hunt's Spencerian and Esterbrook's pens.
Write for prices.

Broad Pointed Lettering Pens.

1 Complete set (12 pens) $0.35

y^ doz. single pointed pens IS

Yi doz. double pointed pens 30

1 doz. single pointed, any No 25

1 doz. double pointed, any No 60

Pen Holders

Zanerian Fine Art Oblique Holder, Rosewood:

nVz inches $1.25 8 inches $1.00

Zanerian Fine Art Straight Holder, 8 inches $1.00

Zanerian Oblique Holder, Rosewood:
WYz inches $ .75 8 inches. $ .65

Zanerian Expert Oblique Holder, 754 inches:

1 only $0.20 1 doz $1.25 V2 gr $ 6.50

y-i doz 75 14 gr 3.50 1 gr 12.00

Excelsior Oblique Holder, 6 inches:

1 only $ .15 1 doz $1.20 ^ gr..

Yi doz 70 K gr 3.00 1 gr..



..$ 5.50
.. 10.00

Zaner Method Straight Holder, 7'/2 inches:

1 only $ .15 1 doz $ .60 Yi gr $2.65

Y2 doz 40 Ya gr 1.50 1 gr 4.80

1 Triangular Straight Holder, 7^4 inches $0.25

1 Correct Holder, hard rubber, 654 inches 25

1 Hard Rubber Inkstand '. 70

1 Good Grip Penpuller 15

1 Inkholder for Lettering 10

Cards

White, and six different colors:

100 postpaid, 30c; 500 express (shipping weight 2 lbs.),
$1.00; 1000 express (shipping weight 4 lbs.), $2.00.

Flourished Design Cards:
With space for name. Two different sets of 12 each.
Every one different.
1 set, 12 cards $ .15 6 sets, 72 cards $ .40

Joker or Comic Cards
1 set, 12 cards $ .15 6 sets, 72 cards $ .40



Papers

Zanerian 5-lb. Paper (wide and narrow rule) :

1 pkg. of 240 sheets by express $1.50

Zanerian 6-lb. Paper (narrow rule) :

1 pkg. of 240 sheets by express $2.00

Zanerian Azure (Blue) Paper:

1 pkg. of 240 sheets by express $2.00

Zaner Method No. 9 Paper {%-\n. rule, SxlOVi)

1 pkg. of 500 sheets, not prepaid $ .85

100 sheets by mail postpaid 50

Inks

Zanerian India Ink:

1 bottle $ .40 1 doz. bottles express $4.00

1 bottle Zanerian Gold Ink 25

1 bottle Zanerian White Ink 30

Arnold's Japan Ink:

1 bottle, 4 oz. postpaid $ .50

1 pint by express 75

1 quart by express 1.15

Zanerian Ink Powder:

1 quart package $ .30

6 packages or more, per pkg., net 22i4

Zanerian Ink Tablets (both red and black)

1 quart box, 32 tablets $ .30

6 boxes or more, per box 25

Fine White Cardboard

White Wedding Bristol: Size 22'/2x28i/2:

6 sheets, postpaid $ .90

12 sheets, postpaid 1.65

2 sheets by mail, postpaid 50

Large Sheets of Paper
Ledger, 16x21 — 28'/2-lb. stock (smooth surface) :

6 sheets by mail, postpaid $ .65

12 sheets by mail, postpaid 1.10

Genuine Parchment — Sheepskin, 16x21 inches:

1 sheet, postpaid $ 2.50

6 sheets, postpaid 12.00

Aritificial Parchment — 16x21 inches:

6 sheets, postpaid $1.50

12 sheets, postpaid 2.40



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The finest script obtainable for bookkeeping illus-
trations, etc. The Mills Pens are unexcelled. Mills'
Pertection No. 1— For fine business writing, 1
gross $1.50; !4 gross 40c, postpaid. Mills' Medial
Pen No. 2 — A splendid pen ot medium fine point,
1 gross $1.25; 'A gross 35c, postpaid. Mills' liusi-
ness Writer No. 3— The best for business, 1 gross
$1.25; !4 gross 35c, postpaid. 1 doz., ot each of
the above three styles of pens by mail tor 40c.



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Catalog and Samples Free

HOWARD & BROWN

Rockland, Maine



THE SUMMER SCHOOL

of the
COLLEGE of COMMERCE of the

BOWLING GREEN BUSINESS
UNIVERSITY



begins June 10 and ends August 24, divided into two terms — June 10
to July 13 and July 15 to August 24. Intensive work of college rank
interwoven with methods of teaching and many drills. Students may
make thirteen college credits — six first term and seven the second.
Wider range of subjects than we have ever offered; more instructors,
and an improved set-up generally.

For teachers experienced or inexperienced who want college credits,
professional training, recreation or positions.

Our former Summer School students may continue work toward a de-
gree and not duplicate work they have had here.

Two very pretentious outings planned, one quite different from any our
students have enjoyed. Students last year from twenty-five states.
Larger number expected this year. Ask for Summer School Bulletin.

Address: COLLEGE of COMMERCE of the

BOWLING GREEN BLJSINESS UNIVERSITY

BOWLING GREEN, KENTUCKY



The American Penman

America's Handwriting Magazine

Devoted to Penmanship and

Commercial Education

Contains Lessons in

BUSINESS WRITING

ACCOUNTING

ORNAMENTAL WRITING

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.

THE AMERICAN PENMAN
55 Fifth Avenue NEW YORK




An Educational Journal of

Real Merit

Regular Departments

PENMANSHIP ARITHMETIC CIVICS
GEOGRAPHY NATURE-STUDY

PEDAGOGY PRI.MARY CONSTRUCTION
HISTORY MANY OTHERS

Price $1.50 per year Sample on request

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This Rowe Book Ties
Theory to Practice



NEW DICTATION COURSE

By Charles G. Reigner

Isn't It true that the biggest handicap you
have in training stenographers lies in their lack of
knowledge of English ?

New Dictation Course is planned to help you
and your students to overcome that handicap. Not
only does the book provide practice in all types of
modern business correspondence, but it includes
definite plans for building the pupil's vocabulary.
The Introduction, which contains the Thousand
Commonest Words with the shorthand outlines, is
a unique feature.

More than 1500 schools are now using Neiv
Dictation Course as a pupils' text. Hundreds of
teachers have told us that it has brought about a big
improvement in their pupils' transcripts.

You are invited to see for yom'self what a
splendid practice book it is. Write us on your
school letterhead and tell us the text now in the
hands of the pupils and the number of students in
your dictation work; then an examination copy of
Neic Dictation Course will be sent you without
charge. A single copy for library or reference use,
will be sent for $1.50, carrying charges prepaid.

If rite for The Roive Budget. It is free.

The H. M. ROWE COMPANY

Educational Publishers since IS'^4
624 North Gilmor Street

BALTIMORE - - - MARYLAND




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New Double Penholder

One end (or Red Ink; the other, for Bl.ick or Bhi Irk.

This attractive new penholder has all the good
features of the Zaner-Bloser Penholder, plus the
addition of another writing end. Many prefer it even
if red ink is not used.

Economical Durable Handy

For special two school color combinations, other than
red and black, we can furnish this holder in 5 gross
lots at no additinoal cost; $6.40 a gross.

For special three school color combinations the price
is $7.00 per gross in 5 gross lots.

ORDER NOW

The Zaner-Bloser Co.,
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Please send me Z-B DOUBLE END

Quantity
Red & Black PENHOLDERS at $6.40 a gross, postpaid.

Name

Address

Position

D Cash enclosed D Send C. O. D.

Prepaid prices: One holder, ISc; two, 2Sc; six, SOc; twelve SOc;
one-fourth gross, $1.90; one-half gross, $3.40; one gross, $6.40.
It is better to biiv in gross lots.
I'aliiilid l')2» liy Ihe Zaner-Bloser Cu. Pat. No. D. TilU.



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Freeman's Correlated Handivriting Books.

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This Complete Teachers' Manual is a compilation of
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Correlated Handn-riting Junior Higrh School

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This Manual is intended for use of both teachers and
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This Junior High School Rfanual is very helpful to adults
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Zaner Method Writing Books

For each of the grades in the public schools, for high
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Online LibraryAuguste LutaudThe Business Educator (Volume 35) → online text (page 41 of 51)