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air, counting for each revolution orstroke before
starting on the board. The exercises may vary
from eight to four inches in height, depending
upon the letter being developed.

Work— The 1A children are expected to learn
to make in legible form, all the small letters and
use them in simple words.

Pencil and paper are used during the last two
months of the term. A pencil 3-8 inch in diam-
eter, with the lead 1-8 of an inch in diameter,
is a good medium between the crayon and pen.

Paper with a rough sflrfare is better than
glazed or pen paper.

When pupils are transferred from board work
to paper, many new things are encountered, viz :
Position of head, body, feet, arms, and paper.
Also pencil holding.

The head should be held straight and not
tipped to the left. The pupil should sit well
back in the seat, bend forward from the hips so
as to keep the spine straight. The body should



not touch the desk in front. The feet should re-
main flat on the floor and if the desk is not ad-
justable, a footstool should be supplied.

The left hand and arm should rest on the
desk. The right elbow should be slightly raised
from the desk in order that the same muscles
and movement may be used as in blackboard
writing. The tips of the last two fingers may
glide on the paper and will assist in steadying
the hand. Most pupils are inclined to hold the
pencil too near the point. To prevent this a
small cord or rubber band may be placed one
inch from the end of the pencil to show where
the first finger should be.

The paper should be turned to the left far
enough so that a line if drawn straight from the



center of the both' would connect the upper
right hand corner and the lower left hand cor-
ner. This position of the paper will assist in
getting correct slant.

The first lessons on paper should be entirely
movement drills and every lesson should begin
with a movement exercise which will develop
the initial stroke of the letter to be learned.
Tracing the letter in large form makes a good
movement drill and at the same time teaches
the form of the letter.

The minimum letters, on paper should be %
an inch high in the first grade.

The accompanying specimens are the result of
three months' practice on blackboard and one
month on paper.







By Ruth E. Dow, student in Laconia, N. H., Bus. School, P. E. H



Prop.




By tirst grade pupils of the Ft. Wayne schools and reduced one-half
engraving. Arm movement writing. See accompanying article.



Js Jj A/ Ju Jy
M M Jj Aj h

JXT JjT- Jxr Jfar

Mr Jptr Mcr Axr

Jrr jjr ,&r ..far



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By G. E. Spohn. Propr., C. C. C. College, Madison, Wis.



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By Dave Sapp, Douglas, Ua.



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By Yin F. Lim, pupil Heald's Business College, Oakland, Calif.. Geo. W. Collins, teacher.



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By W. J. Isaak, Odessa, Wn., pupil Blair Business College.






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By Pansy Empire, N. Platte. Nebr., High School, MiBt< Lucretia Davis, teache



By K. H. MeGhee, Stewart-Large Business
Institute, Trenton. N. J-




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17



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D CLUB CHAT

L — l i i i— ir— in i i i M



A list of subscriptions is hereby acknowledg-
ed from Mr. W. S. Smith, of the old reliable
Spencerian Business College, Milwaukee. Wis.

A lucky list of thirteen subscriptions is at
hand from Mr. J. B. Clark, of the Jacobs Busi-
ness College, Dayton, Ohio, and we wish each
thirteen dollars' worth in return.

One hundred and twenty-three subscriptions
are hereby acknowledged from Mr. H. L. Dar-
ner, penman in the big Blair Business College,
Spokane, Wash. That is the kind of a club that
makes the publishers happy. It is the kind of
appreciation that talks and helps pay the print-
ers' bills, and that is the kind of a club that be-
speaks a good big live school, and teachers who
can enthuse— just the kind you find in the Blair
School.

Mr. C. A. Cowee, Prin. of the Wausau, Wis.,
Business College, has again favored us with a
list of subscriptions. Mr. Cowee is a faithful
supporter of The Business Educator, and.
no doubt, both he and his students find the
journal of much value in their work.

Another good list of subscriptions is at hand
from the Wilkes- Barre, Pa., Business College.
W. L. Dodson, Prin., and Ashton E. Smith,
commercial teacher. This institution is doing
splendid work and has in attendance an enthu-
siastic number of good quality pupils.

A list of thirteen subscriptions is hereby ac-
knowledged from Mr. J. H. Park, of Trenton.

N. J.

Mr. G. W. Kopp, of the Blinn Memorial Col-
lege, Brenham, Texas, began the new year right
by "clubbing" The Business Educator. He
has just favored us with a list of fourteen sub-
scriptions.

The appreciated list of subscriptions is at hand
from Mr. J. M. Moose, penman in the Southern
Commercial School. Durham, N. C. He reports
a good attendance, with the'prospects for a still
greater number. He writes a good business
hand, and knows how to inspire pupils.

A very good list of subscriptions is at hand
from the Detroit, Mich., Commercial College,
Chas. F. Zulauf, Manager. We are pleased to
hear good reports of the growth of that school.
The list of subscriptions received would indi-
cate prosperity and enthusiasm.

Mr. Geo. W. Collins, of the Heald's Business
College, Oakland, California, recently favored
us with another list of subscriptions to The
Business Educator, numbering thirty. Mr.
Collins is an enthusiastic teacher of penman-
ship, antl secures very good results in his pen-
manship classes.

A list of forty five subscriptions to the Profes-
sional Edition and seven to the Students' Edi-
tion is at hand from Mr. S. E. Leslie. Eastman
College, Poughkeepsie. N. Y, This speaks
well for the enthusiasm and intelligem e of the
students of that institution. Whlie enthusiastic
on the subject of penmanship, they seem to be
quite as interested in the commercial subjects,
hence so many subscriptions to the Professional
Edition. Mr. Leslie's penmanship, be it said by
the way, is now a distinct and high grade com-
modity, ranking him with the few who have
mastered the art of writing superbly well. His
lessons in these columns are already illiciting
words of praise from some of America's most
practical and expert penmen.

A list of twenty-eight subscriptions is at hand
from W. R. Hamilton, Toland's Business Uni-
versity, Mason City, Iowa. He reports 13R stu-
dents enrolled in their day classes, revealing a
steady increase in attendance each year. This
was in February, and the students were still en-
rolling for the spring term. Mr. Hamilton is
neglecting no part of the work, and as a conse-
quence prosperity is gradually coming his way.




A tine movement drill by Earl W'



pupil of W. J. Slifer. Spalding Coml. Coll., Kansas City, Mo.



18



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EDITORS PAGE— PENMANSHIP EDITION

3 A Forum for the Expression of Convictions Relating to Methods of Teaching and the Art of Writing □



OUR PLATFORM : FORM AND FREEDOM FROM FIRST TO FINISH



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PENMANSHIP PROBLEMS
AND THE SUPERVISOR.

Number Five.



Transition periods are always ac-
companied by extreme theories and
methods. This is as true of writing
methods and practices as of other
arts and subjects.

For a quarter of a century children
have been taught to draw script
forms but little larger than those
used in 'adult writing. No sooner
than it became known that small
writing was injurious to eyes, nerves
and muscles of children, that some
began to see how large children could
write. As a result I saw less than a
year ago a supervisor teaching chil-
dren to make ovals a foot long with
pencils on paper.

As soon as it was discovered that
children should be taught to write
more speedily, some concluded that
everything should be sacrificed for
speed, and scribbling resulted.
Script drawing again became the
universal mode of teaching writing.

A little later when it became known
that the arm should perform part of
the act of writing, a few concluded
forthwith that any finger cooperation
was bad, and the extreme arm or so-
called muscular movement became
for a time the fad in theory but not
in fact. A good deal of scrawling
writing was the result.

Supervisors there are who still
swing from one extreme to the other,
but they are becoming fewer in num-
ber each year. Moderation, sense of
proportion, the "eternal fitness" of
things, the medium condition in size,
in slant, in speed, in movement are
each being considered and weighed
in the balance, and such as are not
found wanting are utilized.



No sooner than we learned that the
•'boxes" in the copy-books hindered
freedom, than some discarded boxes
and ruling altogether. And follow-
ing the no-ruling extreme we now
see some re establishing the two-inch
box-like copy-book-like ruled spaces
to aid in restricting extremity in
movement.

Out of the experiences of trying to
write with the "bridle off" alto-
gether on the one hand, or with the
tight check rein on the other hand,
penmen are learning to be more peda-
gogical and consequently more prac-
tical.

Some who were advocating long
loops a decade ago are now experi-
menting with short and no loops,
while others who advocated two-
space writing a decade ago saw the
impracticableness of it for the ave-
rage person, and now advocate a
happy medium between the extreme-
ly tall and short.

From the teaching of fifty-two to
that of ninety degrees represent one
extreme, while the going from either
one of these definite and dogmatic
degrees to the other wherein "any
old slant" or any number of slants
will do, is the other extreme.

From the prejudiced and dogmatic
to the know-nothings and rudderless
is an extreme that is pathetic and im-
practical and yet we have seen the
transition. Likewise from the me-
chanically accurate to the chaotic
and slipshod in copies, the transition
is sometimes made in a little while
by those who lose their bearings.

In these days of transition the
supervisor, if ever, needs to go slow
and sure.

The specimen on page 17 of the Feb.
B. E. credited to C. A. Glover was
written by Geo. Gray, a pupil of Mr.
Glover's, of Potts' Business College,
Pasadena, Calif. Mr. Glover writes a
very superior business hand.



ANOTHER FOOL SWINDLER



A clever swindler with a new scheme has been
operating in the east, where he secured small
amounts from the Steward- Large School, and
Rider-Moore & Stewart School, each of Trenton,
N. J. His scheme is to enter a commercial
school and pay money on an enrollment for his
brother, who expects to enroll a few days later.
His plan is the usual presentation of a check
85.00 or 810.00 larger than the amount of the
tuition, accepting in exchange the difference
between the tuition and the size of the check.
Later on the check proves to be no good. The
school brethren will do well to "look a leetle
out."



PARTIAL CONTENTS

For the Professional Edition of

the Business Educator for

March, 1911.



Accountancy, C. C. Jones, Dunkirk,
N. Y.

Business English, Louis J. Magenis,
Eastman College. Poughkeepsie, N. Y.

Arithmetic, J. H. Minick. Eastman Col-
lege, Poughkeepsie, N. Y.

Salesmanship, Harlan Eugene Head,
Peoria, 111.

Commercial Law, Frederick Juchhoff,
Chicago, 111.

The Conduct of Business, M. W.
Cassmore, Seattle. Wn.

Convention Reports

Convention Announcements. Etc.

News Items. Catalog Notices. Etc.




Adopt that which you find about y<



good; adapt it to your needs; and you will be an adept.



Me&ud/htU&teai&r &



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EDITOR'S PAGE— PROFESSIONAL EDITION

Devoted to the Best Interests of Business Education, and Dedicated to the Expression of Conscientious Opinions upon Topics Related
thereto. You are cordially invited to enter the Arena of Publicity to discuss those things uppermost in the public mind, or of which there
seems to be most need. The Editor and Publishers reserve the right to reject any communication thev see tit. N'c rdo they desire to be under-
stood as endorsing all of the opinions expressed in these columns. They believe a journal of this class and calibre is in part a public institution,
and a vehicle in which the professional public may reasonably expect respectful attention and liberal space. Your thought plants may here
find soil for propagation, and if rightly used and cultivated, a rich harvest is sure. We nope that neither timidity on your part, nor an editorial
frost on our part, may be responsible for anything good failing to reach the public. Let us hear from you whenever the spirit of good will, fair
play or origiDality strikes you. We await your contributions with cordial anticipation.



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ON BENDED KNEES.



We wish to correct any unfair interpretation
contained in our criticism concerning the fi-
nances of the Federation as relates to the ad-
ministration of President Enos Spencer. Be
it said to his credit that the administrative ex-
penses were unusually low, and anything over
which he had control was reduced to the min-
imum.

The facts are that not all who attended the con-
vention paid their dues, a condition which
should be watched carefully in the future, and
will be, we feel sure.

We recently visited Chicago and found the
new president, Mr. MacCormacand many of his
co-workers, planning for the Spokane meeting
with an enthusiasm, farsightedness and econ-
omy which bespeakes the most successful meet-
ing ever held.



THE FINANCES OF THE FEDERA-
TION.

Anyone familiar with the finances
of the National Commercial Teach-
ers' Federation know that each year
it requires close figuring to come out
even. And the one main cause is
that many teachers pay only when
they attend, and a few do not even
pay then.

This is not as it should be, and not
as it must be if it is to become the in-
fluence it should and which it is des-
tined to be if supported by the rank
and file of the profession.

The object of meeting in different
cities is three fold: to give its mem-
bers a chance to see what others are
doing and to see the country ; to
stimulate interest in commercial ed-
ucation in different sections and
cities; and to secure new members.

The new members secured in each
new community should be retained.
This can best be done by emphasiz-
ing the fact that a Report of the Pro-
ceedings worth the membership will
be furnished free to all members.

The new arrangement whereby the
yearly fee amounts to less than the
bi-yearly fee will aid in holding old
members. But we need to recognize



that membership is the essential thing
and not mere attendance. The latter
is the thing all desire, but the former
is necessary to "make the mare go."

Have you, Mr. School Proprietor,
or you Mr. School Principal, or you
Mr. Commercial Teacher your name
on the membership roll of the great-
est organization of its kind? The Na-
tional Commercial Teachers' Federa-
tion? If not, get it there without fur-
ther delay. For information relative
to membership fee, etc., write to the
General Secretary, Mr. F. M. Van
Antwerp, Louisville, Ky., care of
Spencerian College.

Have your name on the roll of the
National organization of Commercial
Education and thereby be recognized
among the progressives. Strengthen
it with your dollars, influence and at-
tendance, and in return it will digni-
fy your calling and help you to
achieve more than would otherwise
be possible.



REQUIREMENTS OF A GOOD
CORRESPONDENT.



1st. He should be thoroughly educated
and have abroad view of life— see it at many
different angles. We do not necessarily
mean a college education, as that alone will not
make a successful correspondent nor will it
make a successful business man.

2d. He should be a diligent student of human
nature. Be able to read character in handwrit-
ing, to size up men. He should be able to get
back of the morning's mail and study the mood
and temperament of the men who penned it.
He should consider the mood of Brown who
wrote that curt, sarcastic letter, and let not the
memory of it mar his judgment when he
answers Smith's letter. There is a personality
behind every letter.

3d. He should have tact, that is a nice per
ception of what is required by circumstances.
Tact never offends, never treads upon other
people's toes. Tact is one of the most potent
forces that makes for succiss in business.

4th. He should be guided by self-confidence.
He should not be an egotist, but should believe
in himself and his ability to bring success out
of failure, victory out of defeat every time
"What men wanOs not talent, it is courage, and
purpose; not power to achieve, but the will to
do regardless."



5th. He should bring energy and enthusiasm
to his work. "Enthusiasm rules the world,"
said the great Napoleon. Enthusiasm is that
something in nature that carries all before it.

6th. He should have character. He who
stoops to petty acts of trickery, may for a time
gain thereby, but later these little mean things
will be the germs to destroy. He should show a
willingness to help others. Sympathize with
them in a dignified manner, win their confi-
dence and respect. It means success.

I. R. STOUT,

Bellaire. O.



"Professor." Why?



Why are business college instructors "Pro-
fessored?" Why should they be- These
questions are asked by many who are anticipat-
ing a business course, but who dread the in-
evitable "Professor So-and-so" whom they will
meet. Many are each year kept from enrolling
in commercial schools because they do not like
to exroee their ignorance before such learned
people. Can we blame them? Do we especial-
ly appreciate the feeling that comes to us when
we blunder before some one our superior? If
we do we may be justified in blaming them—
otherwise not.

Another thing: Are commercial teachers as a
rule worthy of such a title as Professor? Many
of them are not educated in any other than the
the branches that they teach. If they have
knowledge of Greek, or Latin, or History, it
is usually confined to the first year's work in
high school.

Again: Is "Professoring" a sign of business
or of the finer arts? What would the average
stenographer think to address her employer in
any other way than "Mr." Is that not the prop-
er way? If a school claims to train for business
should it use the terms that are applied in in-
stitutions of higher learning? Most assuredly
not. In the interest of good business and good
business education let us eliminate the misno-
mer and in its place put a title that carries as
much dignity, and as much force, and still does
not leave the wrong impression.

That such elimination is possible is proven by
the schools that they have done so and are pros-
pering under the new regime. Here and there
we find the business college that claims to give
the university atmosphere in their school train-
ing and life but is such a thing feasible or even
possible? If so why should not the business
training school and the university be combined
in their work. Should not the business college
be a big business house rather than a school
where culture is supposed to be uppermost -
Let us keep the schools separate.

M. N. Bunker.
Halford. Kansas.



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faster time trull mean a glorious time to all commercial anb penmanship
teachers xx>\\o journey, to 23riba,eport, Conn., to attend the t£. i£. (E. it

aprii \o, u \o, mi * * * * * *



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ACCOUNTANCY

C. C. JONES, Dunkirk, N. Y.
Teacher, Public Accountant and Auditor.



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LIABILITIES OF AUDITORS.

In my articles of the past two
years, I have encouraged commercial
teachers to take up the work of Pub-
lic Accounting and Auditing, and if
the tone of the many letters received
from teachers is a criterian, a con-
siderable number of them have taken
the advice seriously and are prepar-
ing themselves to enter this line of
work. There is plenty of room for
those who are well prepared and who
with experience, will be able to un-
dertake the larger problems of the
science.

It is to be regretted that occasion-
ally, a man will set himself before
the public as a qualified accountant,
who is not fit to do more than the or-
dinary bookkeeper's routine and
whose mistakes bring discredit to
the profession generally. Occasion-
ally, we find professional account-
ants who do not have that fine sense
of honor and responsibility that
should always be regarded as first
among the virtues of the man into
whose hands is placed the confidence
of the public and the safeguarding of
its investments.

A case illustrating this point came
to the writer a number of years ago
when he was called upon to audit a
set of books which had been certified
by a public accountant as being cor-
rect in all particulars. In looking
over the books before beginning the
audit proper, I discovered several
erasures, which looked suspicious,
and upon investigation proved had
been made to cover shortages ag-
gregating Five Hundred Dollars.
The cash was short and the hun-
dred's figure had been erased in three
instances. Then looking further, it
was found that entries had not been
properly made in the ledger for a
period of three years. Yet annual
reports had been made and accepted
as correct each year. It was further
found that vouchers had been sur-
repticiously destroyed, collections
made that had not been entered, leav-
ing the original account open, and
that a true cash balance had not been
had for over three years. Still, the
books were correct in every particu-



lar ! This may bean unusual case,
but such as this bring discredit to all
who are acting honestly and doing
what is obviously their bounden
duty.

Many more cases are those which
show that the accountant has not
proper training, and there should be
fewer of such for the reason that a
man who intends to do right, should,
if he sees that he can not do all that
is required of him, engage a more
experienced accountant as counsel
and carry the case to completion even
if it be to his financial disadvantage.

As to the actual liability of the au-
ditor for his certification of audit,
there is a diversity of opinion among
the professional accountants. Cases
decided by the Courts have been so
few that the matter is far from being
settled. Dicksee, the eminent Eng-
lish authority says on this point:

"At the same time, it is well to be remembered
that, however desirable it may be to know the
bare extent of the legal responsibility, the real
professional responsibility to clients ought to he
ideal ; and, further, an Auditor will be the worst
of friends to his profession if he studiously exert
himself to narrow the responsibilities, and so to
dwarf the importance of his position."

"The responsibility involved in certifying a
Balance Sheet to be absolutely correct would be
so great, so limitless, that many have preferred
to discard all claim to such a position of cer-
tainly, and prefer merely to certify a Balance
Sheet as being 'in accordance with the books.' "

The Auditor who must be reminded
that such an investigation is value-
less, is not fit to engage in public
work, and audit that does not go
further than a comparison of the Bal-
ance Sheet with the books is of no
value to any one. It is plain to see
that books may be fixed for such an
audit and if the Auditor does not go
deeply into the details, he should not
under any circumstances make any
certification whatever. Such a cer-
tificate would not relieve the Auditor
of any responsibility and if legal pro-
ceedings were instituted, he could
have no valid defense.

If, on the other hand, an Auditor
has not been able through no fault of
his own, to make a satisfactory in-
vestigation, he should report his find-
ings fully to the proper authority,
and should make no effort to conceal
the facts as he finds them. The
Auditor must find them and he must
get at the facts in the various ways
that are open to him.



In answer to the question: How is
the Auditor to ascertain the facts ?
Dicksee replies:

"In the same manner as a judge or jury by
sifting evidence. The chief evidence is of
course, the books (and it may be remarked inci-
dentally, that it is clearly the Auditor's duty to
see that the accounts he certifies, in addition



Online LibraryFrank OvertonThe Business Educator (Volume 16) → online text (page 56 of 90)