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that you expected to make. Before you blame
anyone else, however, would suggest that you
diagnose your own case carefully— and "BE

Be Careful What You Say

In speaking of a person's faults,

Pray don't forget your own ;
Remember, those with homes of glass

Should seldom throw a stone.
If we have nothing else to do

Than talk of those who sin,
*Tis better to commence at home.

And from that point begin.

We have no right to judge a man

I'ntil he's fairly tried,
Should we not like his company,

We know the world is wide.
Some may have faults — and who have not?

The old as well as young;
Perhaps we may, for ought we know

Have fifty to their one.

I'll tell you of a better plan.

And rind it works full well-
To try my own defects to cure

Ere others' faults I tell;
And though I sometimes hope to be

No worse than some I know,
My own shortcomings bid me let

The faults of others go.

Then let us all when we begin

To slander friend or foe,
Think of the harm one word may do

To those we little know;
Remember, curses sometimes, like

Our chickens, "roost at home ; ,f
Don't speak of others' faults until

We have none of our own.

—From The Speakers' Garland.

By Chas. Leatherman, Capital City Coral. Coll., Madison, Wis., < i K. Spohn, instructorand prop.

<!%fe^uA/n&y&*/iu*ifor *&


Penmanship Edition
A forum for the expression of convic-
tions relating to methods of teach-
ing and the art of,writin§






Nineteen hundred and fifteen will
see a big year on the Pacific. It will
be the most momentous year educa-
tionally, commercially, industriously
and socially the western coast has
ever seen. And to commercially
trained people, especially pupils now
attending commercial schools in the
coast states, 1915 spells opportunity
in large letters. But 1912 also spells
opportunity to commercial teachers
all over this great country. In July
there goes from the east to the west
the largest body ot commercial teach-
ers, principals and proprietors ever
assembled on a journey for profes-
sional uplift and pleasure.

Good fellowship will run rife and
ripen into a richer professional feel-
ing and a closer co-operation than
our ranks have ever experienced.
And the journey westward is for the
purpose of uniting into closer bonds
the commercial teaching interests,
both public and private of the east
and the west.

The east needs to come in contact
with the enthusiasm, progress and
whole heartedness of the west, and
the west needs to come in touch with
the conservatism and earnestness of
the east. Each needs the other, be-
cause in union there is strength.

The National Commercial Teach-
ers' Federation is going west to see
the country and to meet many men
and women with whom they are ac-
quainted but whom they have never

Spokane is the rallying center from
which there will radiatemany precious
memories and many pleasure parties.
It is earnestly hoped that the people
of the Pacific may meet those of the
east half way, for they will not need to
travel half as far, even from southern

The various commercial teachers'
organizations of the east and middle
west are joining hands to journey
west together, and we hope those of
the west may do the same and meet at

Although the private commercial
school proprietors and teachers of
Northern California have arranged to
meet in Oakland in July, it is to be
hoped that they may reconsider their
action and meet with the rest in Spo-

A large number of commercial
teachers of the public schools of the
i oast are planning Spokaneward, and

surely the private school people can-
not afford to be outnumbered.

If all turn out who should and can
from the west, we would not be sur-
prised to learn that a national meet-
ing of momentous size and character
would be planned for Seattle, San
Francisco or Los Angeles in 1915, de-
pending much upon which place
sends the largest numberof delegates
to Spokane.

The public and private school peo-
ple of the coast would do well to pool
their common interests to that end,
and thus at the same time aid in the
common cause of commercial educa-

All who are desirous of seeing the
Northern California private commer-
cial school teachers and proprietors
meet in Spokane would do well to
write the president, T. B. Bridges,
and the chairman of the executive or
the secretary, we do not recall which,
H. C. Ingram, both of Oakland, Cal.

Make it truly national in Spokane
in 1912, and epoch-making in 1915.


From what we have been able to
learn from various sources the "Ro-
mance of Business" articles which
have been appearing in these col-
umns by Mr. Chas. T. Cragin have
been the best ever contributed to our
line of journalism. They have been
good literature and have contained
the very kind of information the
young people who are preparing for
business should have.

The "Gold Brick" articles just be-
gun will, we believe, prove to be
quite as valuable. We heartily com-
mend them to the consideration of all
engaged in our profession. If you
like them why not see that some of
your deserving friends get on our
subscription list so they can have
them all ? The contributions cannot
help but stimulate, inform and sober
the judgment of young people.



eally l" get tin- upper hand of the pub-
lisher of the American Penman and forth-
with he endeavors to yet it oul of his sys-
tem through .i series of hot air vaporings
relative in the editor of the B. E. and the pro-
gress of practical penmanship advocated by The
Business Km CATORandthe leading penmen
and teachers of penmanship in America.

Vertical writing, copy-books, and individual
m an- the Quixotic wind-mills which disturb
his slumbSrs by night, while his large hills must
In- troublesome by day since he sees lit to men-
tion them frequently m Ins "commercial rate of
speed" advertiser.

( )u r friends seem too numerous and true, and
our work inn pleasant and effectire to he serious
h concerned with Ins misleading, exaggerated,
self-advertising, "automatic," muscular (nervy,]





We are hearing frequently from ambitious en-
grossing students Complimenting the work of
Mr. Hoff, particularly the detailed instructions
he is giving, which are so explicit in every de
tail This is whal the home student wants and

Mr. Hoff's teaching experience enables him to
deliver the kind of goods the beginner

needs. Mr. Huff's many years of experience
with children has trained him to Ret down to the
level of the beginner, no matter how old the be-
ginner may be, for grown-ups are only children
grown tall, ami we are all in the process of grow-
ing until we reach the ( isler limit, whatever we
allow that to he.

To Mr. I. S. Preston

Have they thought thy nerves were not steady?

Have they thought that thy hand waxed old?
They have seen not thy pen how ready.

Thy strokes so sure and so bold,
Thy hair lines so tine and entrancing,

Thy shades so strong and so free,
So here's to 1. S. Preston,

For a grand old boy is he.

Edw. L. Teeter.

West Hartford, Conn.

Zaner DeWitt,

Jan. 16, 1912, 10 pounds,

Son of

Mr. and Mrs T. C. Sawyier,

Supervisor of Writing and Drawing,

Middletown, O.

On Jan. 21, 1912. the stork deposited James
Curtis into the tender care and keeping of Mr.
and Mrs. J. W. Drye, Stafford, Kans. Weight
eight pounds. Mother and baby doing nicely.
The father was able to go on with the commer-
cial department in the High School as usual,
with an extra twinkle in his eye.

Zaner Kodney,
Keb. 20, 1912—5:80 A.M.

9 pounds,

Mr. and Mrs. E. A. Lupfer,

Columbus, O.


Of the Professional Edition of

the Business Educator for

March, 1912.

Accountancy, B. P. Leister, C. P. A.,
Canton, Ohio.

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

Business Law, John J. Sullivan, A. M.,
LL. B., Philadelphia, Pa.

English, C. E. Birch, Prin,, Haskell In-
stitute, Lawrence, Kans.

Typewriting, Miss Madeline Kinnan,
Albany, N. Y.

School Advertising, E. D. Snow, Prop
Maple City Commercial School, Hornell,
N. Y.

Marshall's Mental Meanderings,
Carl C. Marshall, Goodyear - Marshall
Pub. Co., Cedar Kapids, Ia.

Association Announcements.
News Items. Catalog Notices, Etc.
Special Articles & News Items, Etc.

<^Mer38uJ//i&M&dsuMfcr &



Professional Edition

Devoted to the best interests of busi-
ness education and dedicated to the
expression of conscientious opinions
upon topics related thereto. Your
thoughts are cordially invite I.





The Return.


S. M Blue, one of America's most skillful pen-
men . met us with a glad hand in the city of
Portland. He has made quite a success out
there. There, too, we met for the first time J.
A. Wesco, whose masterful penmanship is
backed by a Flickenger-like modesty. His hob-
by is violin making am! plaving at which he is
an acknowledged expert. The Behnke-Walker
Business College proved to be one of the largest
and best equipped on the coast, as well as in
America. The Holmes and Portland Business
Colleges are under one management. Mr. A. P.
Armstrong now being out of school work. We
found the commercial work in the High School
in good hands. The Y. M. C. A. educational
department is doing most excellent work under
the direction of Mr. French. Mr. Hartley, who
has charge of the commercial work, is a progres-
sive, clean fellow in every way.

At Tacoma we were given a royal welcome by
J. O. Peterson, supervisor of writing, who is
"delivering the goods" all right. He is placing
the work on a pedagogical and practical basis
second to no other in the country. We found
the Meutel Business College first class in ap-
appointment and well attended. C. F. Beutel,
proprietor, and W. F. Giesseman, head of the
commercial department, are old-time friends
we had not met for many years and we were
happy to find them quite as young in spirits and
looks as when we first met them nearly two dec-
ades ago. Tacoma has one of the finest high
schools in America, with a stadium seating 35,-
000 people, and a commercial department that
is alive to present day educational needs of the
commercial world. We found some excep-
tional work by pupils in the course in Salesman-

Seattle is a thriving city and destined to be a
big one. Our cousin, L. M. Kelchner, the all-
round penman and commercial teacher,
greeted us and showed us about the city.
Wilson's Modern Business College, in which
he is the penman, is one of the big
schools of the coast, and a high grade school
as well. We talked to what appeared to be
nearly an acre of floor space filled with pupils.
The Acme Business College, the Seattle Busi-
ness College, and the famed Hyatt-Fowells
Schools all seemed prosperous. The equip-
ment of the latter is exceptionally unique. The
high schools are also doing well, the evening
attendance of commercial students alone in the
Broadway high running as high as five-hun-
dred. Stephen Dwan is engineering the com-
mercial work of this school, while W. L. Butler
directs the work in the ( 'ueen Anne high,
and Mr. Miller, ot the Lincoln high. Our
Mr. M. W. Cassmore is engaged in real estate
investments, and Mr. Harry E. Wilson, a form-
er penman and commercial teacher, is prosper-
ing as a lawyer.

At Spokane we were met by the glad hands
of E. H. Fearon and H. L. Darner, both princes
of good fellows, who showed us to the Blair
Business College and then to the Fearon fire-
side of hospitality and friendship. The Blair
"boys," as they are familiarly known, conduct a
first-class school in the true sense of the term,
and a big school too. On Saturday evening
they entertained a baker's dozen of us at the
famed Davenport restaurant, which, by the way,
is one of the most unique, finely-appointed, ar-
tistic, and best managed restaurants in the whole
country. This alone is woith traveling miles to
see, and all Federationists will do well to keep
that in mind when planning their trip to Spo-
kane next July.

The commercial department in the High
School is doing excellent work and progressing
along practical lines.

The penmanship in the grades under the di-
rection and inspiration of Miss A. Emilie Ol-
son is making headway both pedagogically
and practically. The teachers as a body we
found to be working unitedly and loyally in the
cause of efficiency in writing, and doing it with-
out the arbitrary and autocratic demands some-
times resorted to by superintendents. Supt.
Watson is administering the schools with little
noise and large efficiency.

We met for the first time Mr. Higleyofthe
Northwestern Business College whom we found
to be clean-cut and aggressive and at the head
of a large, prosperous school. The city of Spo-
kane is to be congratulated for having two such
excellent schools as the Blair and the North-
western, both big enough to cooperate but
neither big enough in petty jealousies to fight,
and as a consequence commercial education in
Spokane occupies a larger place in public recog-
nition and appreciation than in most cities.

We were also surprised and delighted to meet
our former pupils, Messrs C.J. Huffman, prin-
cipal of the commercial department of Gonzaga
crrllege, E. E. Lollar. teacher of English in the
High School, and Chaplain Scott, ofthel'.S.
Fort of Spokane, the last having been pupils of
the writer in the Columbus Business college in
1886, two years before the Zanerian was

Spokane is a fine city and will extend the
glad hand to the commercial teachers next
July. The trip is one all should take who can.

At Duluth. Minn., the teachers are training
the pupils to use the arm instead of the fingers
from the first grade up. And the average of
teaching efficiency seemed high, too, due,
chiefly to Supt. Denfeld's high ideals, practical
policies, and unrelenting labors. The commer-
cial department we found in a healthy condi-
tion under the constructive ability of principal
F. B. Carey, and his able assistants. Everybody
spoke well of the Duluth Business University
and Mr. McCarter we found looking healthful
and prosperous. The Central Business College
also seemed to be prospering under the propri-
etorship of Barber & McPherson.

All in all our trip was enjoyable and placed us
in closer touch with many we never knew so
well and favorably before. As we near the Buck
eye state, we feel once more near the center of
the universe, but nearer to a great deal more of it
than ever before, and thus endeth our first little
journey to the Pacific.


A recent personal inspection and
comparison of commercial courses
and schools, public and private, ex-
tending from the Atlantic to the Pa-
cific revealed many interesting, sur-
prising and portentous things.

One could not help noting the tre-
mendous impetus commercial educa-
tion has attained, gathering force
and volume each year. This is due
to the demands of the times as well
as to the belated, begrudged, but
now unquestioned recognition of
commercial education as education by
old-time educators, superintendents
and principals of high schools.

The surprising thing is that in
some communities more pupils are
taking the enmmercial course in high
school than are taking other courses.
This reveals the fact that parents
and pupils see something worth while
in commercial training.

And the best part in many localities
is that pupils are pursuing commer-
cial courses, not that they are easier

than other courses, which is unfortu-
nately true in some cities, but be-
cause the course means more assur-
ance of success after completion as
well as that such pupils are eligible
to colleges the same as graduates of
other high school courses.

An interesting feature of the in-
spection was the inclination, inten-
tion and determination of many prin-
cipals of commercial departments in
high schools to make their courses
as practical as in privately owned
commercial schools, and more thor-
ough. It is evident that most of
these people realize that high school
commercial courses are as yet evolu-
tionary and that improvement, not
contentment, is the order of the day
and the safeguard of these depart-
ments in the future. For if the pub-
lic should get the impression that the
work was not practical and thorough
and educational, it would be as quick
to discard as it has been to support
such courses.

A portentous feature was disclosed
in the fact that in many communities
more pupils were pursuing commer-
cial courses in high schools than in
private schools. This is proving
alarming to some school people con-
ducting private schools and well it
might, for it would seem that the in-
ferior private school is doomed, as it
should have been before it was ever

Things that are inevitable should
never be alarming, and are not if
understood, but those things which
are in danger and deserve protection
are the ones which should alarm and
receive timely support.

Thus any good private school that
is being depreciated by a selfish, su-
perficial high school commercial
teacher or principal deserves the
moral and financial support of the

The business schools themselves in
many cities are responsible for their
own small attendance and the large
attendance in the high schools, for
while they were fighting each other
the high school people kept on "saw-
ing wood" and the public chose an
atmosphere of peace rather than con-
tention for the education of their

Probably no other one selfish or
self-protective motive has stimulated
high school activity so much as the
short-nosed policy of some private
schools in inducing pupils to quit the
seventh or eighth grades of the pub-
lic schools and to enter the private
school. On the other hand, many su-
perintendents of small cities have
wisely refused to open commercial
departments because the local busi-
ness schools were doing good work
and refusing to accept pupils from
the grades.

Public commercial education is
bound to go on. Whether with in-
( Concluded on page 21.)


tS^^&uA/neMSi&ffcuxrier &



ii—ii ii i. ..







P. B. LEISTER, C. P. A.,

1 — II

■ ii

II II- n


Trial Balance— December 31, 1911

Inventory Dec. 31, 1010


.Material and Supplies

Material in process

Labor in process

Manufacturing expenses

Finished goods

Accounts receivable

Machinery and Tools

Store and Office Fixtures

Accrued Taxes

l"npaid Payroll

Accounts payable

Purchase discounts


Reserve for uncollectible accounts

Reserve for depreciation

Capital Stock

Materials purchased


Sales— less returns, allowances and discounts

Manufacturing expenses

Selling expenses

Administrative expenses

So 200 no

1 900 00

1 350 00

700 00

425 00

3 600 00

8 750 00

15 400 00

500 00

50 00

000 00

3 000 00

1 100 00

3 000 00

175 00

750 00

25 000 00

Ii 000 00
2 500 00
2 050 00

The inventories at Dec. 31, 1911, were as follows

Materials and Supplies
Materials in process
Labor in process
Manufacturing expenses
Finished goods


The cost of an article, as already
indicated, may be divided into three
parts, namely, cost of material and
labor, which are known as "direct
charges", and cost of factory expenses
(which are known as indirect charges
or expenses. (Cost of material includes
(1) the raw materials (completed parts
purchased, and (3) partially complet-
ed parts purchased. Cost of labor
includes the cost of productive labor
directly employed in t h e different
processes of manufacture but does
not include indirect factory or shop
labor. Factory expenses include (1)
Rent, taxes, and insurance of factory,
(2i heat, light, and power, (3) shop
supplies so small as not to warrant
charging to stock, (4) repairs and re-
newals, (5) depreciation of equipment
and tools, (f>) salaries of superintend
ent and cost clerks (7) indirect labor
such as foremen, helpers (not work
ing on product) porters, watchmen
messengers, teamsters, janitors, etc.
iS equipment rentals, royalties, etc
As before stated, the methods and
systems of conducting manufacturing
accounts vary greatly, depending up-
on the nature and extent of the busi-
ness conducted, and particularly up-
on the units of information the ac-
counts are to supply.

There are two principal methods of
conducting manufacturing accounts,

First by the department method in
which the accounts are planned to
show the cost of operating an entire
shop or factory, or some department
of it, the object being to show the
gross manufacturing cost of the shop,

4 250 oo

2 100 oo

875 00

740 00

4 710 00

Trading and Profit


factory or department for a given pe-
riod, and finally the gross profit on
manufactured goods sold. Second —
by the cost method, in which the ac-
counts are planned to show the pro-
duction cost of the articles called for
in a particular job without reference
to the profit of a particular shop or
department, the object being to show
the cost of each job, and finally the
gross profit between the cost and sell-
ing price.

When the department method is
followed, which has for its unit of
consideration the plant, factory or
department, if it is desired to show
only the gross cost and gross profit
derived therefrom for the period, it is
necessary to open a single account
only which is debited for all costs in-
cluding materials, labor and expen-
ses. If it is desired to know the sep-
arate costs of the material, labor and
expenses, an account should be kept
with each. If there are several ma-
terials, various expenses, or other el-
ements of cost entering into the fin-
ished product, and it is desired to
know the cost of each, separate ac-
counts should be kept with them, or
they should be separated on analysis
sheets before the manufacturing
statement is prepared.

Herewith is a trial balance, manu-
facturing statement, and, trading
and profit and loss statement and
statement of assets and liabilities
i prepared according to the standard
American form) from a set of books
kept by the department method.

and Loss Statement
in i . 31, 1911

Inventory— Dec. 31, 1010
Mfgd. goods on handat
close of preceding pe-

(ioods Manufactured-
during period per mfg.

Total cost of mfgd. pro-

Less Inventory of finish-
ed goods on hand Dec.
31, 1911

Cost of goods sold

(iross trading profit car-
ried down

44 700 00
13 I0O 00


Kreight outward
Commission for selling
Salesmen's salaries
Mercantile references

I nsurance on stock
Traveling expenses

I I eat and Light
Kent Show Room
Storage outside ware-

Depreciation on f

50 00

100 00

1 250 00

100 00

25 00
615 00
125 00
150 00
5 OO

50 00

25 00


5 00 2 r>00 oo

Net trading profit carried down


Kent of offices
Insurance on fixtures
Proportion taxes
Interest on loan
( >fficers' salaries
Clerks' salaries
Audit fee

Stationery and office sup.
Heat and Light
Repairs office furniture
R eserve for d'btful accts
D'prct'n on furniture

Net Profit—to Surplus acct

50 00

9 00

'.'5 00

15 00

000 00

500 00

100 00

25 00

50 00

30 00

200 00

46 00

2 050 00

9 •'. I

Gross Trading Profit
brought down

Net Trading Profit

brought down
Purchase discounts

t^^^ud/n^d^^/u^a/^r* &

Statement of Assets and Liabilities

DECEMBER 31. 191]



Accounts receivable

Less reserve for uncollectible acc'ts
Total Cash and Accounts Receivable

Inventories at cost :

Material and Supplies
Material in process
Labor in process
Manufacturing expenses
Finished goods

Machinery and Equipment:
Machinery and Tools
Store and Office Fixtures

Less reserve for depreciation

Total Assets


5 200 00
8 575 00

Unpaid Payroll
Accounts Payable
Accrued Taxes

Total Liabilities

oOO oo

3 000 0(1

50 00

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