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Business Journal (Volume 35) online

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round and finish witli either a loop or
a dot. The r is not a difficult letter to
make, the first stroke is made the same
as the n. The v is made in the same
■way. The zu begins just the same as
the H and finishes like the '■. while the
.r begins like the n and ends like the c.

As the beauty of these letters de-
pends upon their form and finish in
•execution, it will require many hours
•of practice on each letter before one

can make them at all well. The pro-
portion, of course, comes first, and then
the shading or "color," as some call it.
Formerly all writing was shaded, but
of late years business writing has come

to be made up entirely of light line~.
It is solely because of the beauty and
grace of this style of writing that it is
still used by expert penmen and en-

Contributions are solicited for this department from all the penmen. We want the best that the profession can
supply. It is the plan to make this department one of the most interesting in the magazine.


jfJME very skilfully executed ornamental signa-
tures have reached our desk from S. O. Smith,
Grand Rapids, Mich.

.\. R. Merrill, of Saco, Me., sends us a packet
of beautifully written cards which show that his
work is >till up to the old standard.

From the pen -of S. C. Bedinger, Stillwater, Okla., we have
received several ornamental signatures that are a delight to
the eye. Mr. Bedinger stands in the front rank when it
comes to this kind of work.

We wish to acknowledge a set uf ornamental capitals from
W. R. Hill, penman of the Bliss Business College, X. Adams,

Another package of good penmanship is at hand from the
pen of Leslie E. Jones, Elbridge, N. Y.

Nicely written letters reached us from E. H. McGhee, Tren-
ton, N. J. ; O. J. Hanson, Grand Forks, N. D. : J. G. Christ,
Lock Haven, Pa. ; C. J. Gruenbaum, Lima, Ohio ; D. H.
Farley, Trenton, N. J.

The business card gotten out by E. S. Jackson, Jacksonville,
Fla., who is now engaged in the engrossing business, is a
very attractive piece of penwork.

Superscriptions worthy of mention are at hand from R.
\V. Decker, Oakland, Calif.; J. D. Todd. Salt Lake City,
Utah; D. L. Hunt, Eau Claire, Wis.; T. P. McMenamin,
Philadelphia, Pa.; Samuel Todd, Johnstown, X. Y. ; A. R.
Merrill, Saco, Me. ; W. A. Hoffman, Valparaiso, Ind. ; Leslie
E. Jones, Elbridge, X'. Y. ; G. G. Hoole, Bozeman, Mont. ;
H B. Lehman, St. Louis, Mo.; E. T. Grenier, Pawtucket, R.
I. ; C. W. Jones, Brockton, Mass. ; T. P. Zum Brunnen,
Ocilla, Ga. ; C. A. Robertson, Worcester, Mass. ; E. A. Diet-
erich, Huntington, W. Va. ; Bro. Anselm, Montreal, Can.;
James Wild, Colne, Lanes., England ; W^ R. Hill, N. Adams.
Mass.; C. W. Ransom, Kansas City, Mo.; T. W. Emblen,
Elmira, N. Y.

L. W. Barton, Bradford, Pa. : O. J. Hanson, Grand Forks,
X. D. : S. O. Smith, Grand Rapids, Mich.; E. C. Mills,
Rochester, N. Y. ; J. J. Bailey, Toronto, Ont. ; E. H. McGhee,
Trenton. X^. J.: E. Warner, Toronto, Ont.; L. C. Horton.
Xewark. X. J.: T G. Rnggs. Oaiaha, Xcbr. ; R. F. Madray.
In. liana. Pa.; G. T. Wi-well, Pbiladeliihia, Pa.; M. M. \'an

Ornamental Signatures by F. S. Heath, Concord, N. H.

Xe - .. Xewark, X. J.; M. Hogge, Richmond, Va. ; F. A. Cur-
tis, llartfnrd. Gmn.: W. K. Cook, Hartford, Conn.; L. C.
McCann, Mahanoy City, Pa. ; Carl T. Wise. Quincy, 111. ;
\\. F. Hosteller, South Bend, Ind.; E. J. Gibb, Evanston, 111.;
F. .A. .\shley, Philadeliihia, Pa.; Sam Evans, Covington.
Ky. : .\. W. Dakin, Syracuse. X^. Y. ; L. E. Stacy, Mead-
villc. Pa : H. G. Reaser, Pittsburg, Pa.; C. A. Shoults, Mar-
(luette. .Midi.


(S'qt IBviaintsa Journal

Flourishing by J. W. Lampman. Omaha, Nebr.

By F. P. Baltz, B. C. S.

HE following is a suggested problem to be given
at the conclusion of a connected series of trans-
actions at a point where profits and losses are to
be shown, the ledger closed and a balance sheet

The vohune of business represented in the
transactions in any of our school text books at the conclu-
sion of which the above results are called for, can be easily
arranged in a problem of this kind or an original problem
based on the set completed, can be as easily prepared.

The purpose of submitting such a problem to a class is
obvious. It calls for a searching and comprehensive review
of (1) the business operations; (2) the equality of debits
and credits; (3) the analysis, classification and relation of

The problem submitted is not elementary, nor is it a type
representing a deeply involved set of books.

The ability to master a problem of this character should be
a minimum requirement of each student before being per-
mitted to advance to a new set of books.

Readers of The Business Journal are invited to solve the
problem and submit their answers.

A solution will appear in the next issue ; also another
question will be presented for solution.

Trial Balance of A & B, Jan. I, 1909.

$ .-{.ooo

1 1,000
] 1 000


B Capital


Inventory Goods, Jan. 1, 1909

7 000

8 500




Reserve for Bad Debts

Interest Payable Accrued

Interest Receivable Accrued

.A Private .Account

B Private Account




During the year 1909 the following volume of transactions
took place in the business of A & B :

Purchases of goods for cash $ 5,000

Purchases of goods for notes 20,000

Purchases of goods on account 60,000

Sale of goods for cash 15,000

Sale of goods for notes 30,000

Sale of goods on account 53,000

Notes receivable and interest on notes receivable

paid at maturity, Face $ 9,0C0

Interest 360

Notes receivable discounted. Face 20,000

Discount 400

.Accounts receivable paid. Face 62,000

on which discounts were allowed 3,000

and a loss sustained on a bankrupt debtor's

account of 700

.Accounts payable paid. Face 58,000

on which discounts were allowed 5,000

Notes payable and interest on notes payable paid at

maturity. Face 17,000

Interest 380

Other cash payments and receipts were :

Rent $3,300

Insurance L 600

Salaries & Wages 5,000

General Expense 3,000

Collection & E.xchange 250

A Drawings for private use 2.000

B Drawings for private use 3,400


Income on investments $1,300

Other transactions :

Goods returned by customers 1,200

Goods returned to creditors 2,100

Submit ledger accounts of A & B as of December 31, 1909
(use explanatory ledger and date of December 31 for record-
ing volume of business for the year, and .A & B's trial b:;laK-e
on that date).

CHANGE OF ADDRESS— Subscribers wlshlns to have their
magazines sent to a new address slioiild notify us promptly, giv-
ing the old address and specifying the edition, whether News or
Regular. Notices must be received one full month in advance, that
all copies may be received. Do not bother the clubber or teacher
who sent in 3'our subscription, but write to this office direct.

QIljp SuHtntHfl JIaurnal



Our September receipts show an increase of more
than 33 1-3% over last year. WHY?

Not because our publications are something "new" —
our latest texts, both shorthand and typewriting, have
been on the market for three years.

Not because we formerly lacked good customers —
many of the leading commercial colleges, public schools,
and Catholic institutions were alredy using the Barnes

Not because we have done any strenuous pushing.

But simply because the BARNES texts have made
for themselves a reputation which cannot be surpassed,
and their superiority is being more widely recognized.

If you are not alredy using the Barnes methods, in-
vestigate at once. A free paper-bound examination
copy of either Brief Course in Pitman Shorthand or
Brief Course in Graham Shorthand will be sent to any
shorthand teacher. Cloth-bound examination copies,
50c. Retail price, $1.25.

Barnes Typewriting Instructors are publisht in three
different editions, the Complete ($1..50), the Special
($1.00), and the Abridged (50c.) An examination
copy of any one of these will be sent to typewriting
teachers or school managers upon receipt of three-
fourths of retail price. Special examination terms upon
application. Be sure to state what machine is used.

JUST OUT. Underwood, Models 10 and 11 Reming-
ton, and No. 5 Oliver editions of Barnes Complete and
Special Typewriting Instructors.


ARTHUR J. *-».'-^*Xl 1 tJn^ ST. LOUIS. MO.

$1 00 FOR l^V


A Chance to Make $100 00

For $1 00 you will eet 12

(Is lor a
■an life, a clean art and a square
al. II not satisfied your money
unded. Address the editor.

a. H. Lockwood

^tm Dcp. (i.i. KdIamd2oi). Micliigtf


Of course you are going to Chicago. Every live teacher
will be there. Let us have a penmanship display. What do
you say? Not a competitive exhibit, but just every-day prod-
uct of your classes. Select just such papers as you wish
to display. Arrange them to .suit your own taste. Select
such papers as you think instruct and interest. This display
is open to all. I am sure such a display will be interesting
to older teachers and helpful and inspiring to the younger.
Sit down now and drop m? a card telling me how you feel
about this display. Do it now, tomorrow is the fool's work-
shop. Sincerely,
I.afayette, Ind. J- H. B.achtf.xkirchf.r,

Success comes only to those who lead the life of endeavor.
— Roosevelt.

'"It isn't what a man wants to-day that makes him money -
it is what he knows he mav want to-morrow, and gets to-day."


Clarence A. Pitman, Isaac Pitman & Sons, New "i'ork City.
W. B. Bottome, Official Reporter, New York City.
Frank Rutherford, Editor Business Devices, New York City.
J. A. Kirby, Teachers' Training School, Brooklyn, N. Y.
L. C. Horton, Coleman Business College, Newark, N. J.
G. W. Harman, Commercial High School, Brooklyn, N. Y.
W. J. Kinsley, Handwriting Expert, New York City.
A. C. Doering, Merchants & Bankers School, New York

School Literature.

What a genial invitation comes to us, by beautiful card and
splendidly printed catalogue to visit and thoroughly examine
the Nichols Expert School, St. Paul, Minn., under the care
and management of Malcolm E. Nichols. We date our
regrets to-day, but hope to see him and his school ere many
months have flown. When a school throws out this banner
on its walls, "The best equipped business and shorthand
school in America," it makes a bold assertion ; but who arc
we here in the paltering east to deny this western affirma-
tion ?The Catalogue goes a great ways to sustain its own

J. H. Hesser is in charge of the Hesser Business College,
Manchester, N. H., and though his school was destroyed, as
to its locale, by fire in April, 1910, he is of the immortal band
who never say die and has risen to higher and better things.
Manchester should sustain him grandly.

The New England Business College, Worcester, Mass.,
claims to "be a departure from the ordinary path in many
distinctive features." If our readers wish to know wherein,
send to the accomplished Mrs. M. B. Grout, the President,
or to Chas. A. Robertson, the Principal of the Business De-
partment. We believe this institution will do great things
and seek in every way to "make good."

Look here! I^rom across the seas comes a well-printed
pamphlet, with the cordial greetings of Filip Holmqvist, con
ductor for twenty-five years of the Filip Holmqvist Skrif-
Handels Institut. Greetings in return from the editorial


1. How many rods of fence will be required to enclose 2560
acres of land in a square form?

2. A and B together have $136, and 2/3 of A's money is
equal to 3/4 of B's. How much has each?

3. A grocer gained 25/f by selling 12 pounds of sugar for
a dollar. How much per cent, will he gain by selling 15
pounds for a dollar?

4. Divide $240 among A, B and C so that .A may have $140
more than B and twice as much as C.

5. If the cost of an article had been 87r less, the gain would
have been 10% more. Find the gain per cent.

6. From a cask of wine worth $1.20 a gallon 1/6 part is
drawn and replaced by wine worth 80 cents a gallon. What
is now the value per gallon of the wine in the cask?

7. In walking 18 miles a man finds that the distance he
walks in 100 minutes is 5/7 of the remaining distance. What
is his rate of walking?

8. Find the cost of fencing a rectangular field of 3 3/5 acres
the smallest possible perimeter at $1.50 a rod.

9. Thirteen hundred men in a factory are placed in charge
of four superintendents, .\. B, C and D. For every 4 men
under A there are 5 under C, and for every 9 under B there
are 10 under D, and for every 2 under .\ there are 3 under B.
How manv are under each?

10. In the Centigrade thermometer the freezing point is
zero and the boiling point is 100 degrees ; in Fahrenheit's the
freezing point is 32 degrees and the boiling point 212 degrees.
What degree C. corresponds to 77 degrees F. ?

Answers: 1, 2560 rods; 2, A has $72, B $64; 3, Nothing; 4.
A, $152. B. $12, C, $76 ; 5, ro% ; 6, $1.13 1/3 ; 7, 4 1/2 miles per
hour; 8, $144; 9. 340 under A, 360 under B, 300 under C, 400
under I): 10, 25 degrees.


October we will move our entire plant from Knoxville, Tenn.. to Cincinnati. Ohio. This
move is made because the great demand for "20th Century Bookkeeping" supplies makes it nec-
essary for us to be located where we can get the best shipping facilities. _

If you are not familiar with our sets get acquainted with them. Address, after Oct 1,

Cincinnati, Ohio.


Qllfp iBitstttPss Journal



\\A\^>fV i\^ luui tuOi'artD liiuiat'lt to liui rnlleaiuu's lui
lii^ iiuuiy txti'lU'Ut i]Udlitit'i> utuuuD aiiD lieaif.

it u'i

■If ' 'm~ *^° ^^^ ENTHUSIASTIC

That we here record our
deep oblicationto him a5



,cti; t'aij ,'f i:?fT,r ii)ii\



Commercial Designing by E. E. Marlatt, of the Journal Staff.
First of a Series to continue throughout the year.


A limitf'd number of students will be given the opportunity
to receive instruction by correspondence in the art of


All lessons will be fresh from the pen and brush of '

of the Journal Staff. Write for full particulars to Art
Department, Business Journal.

Enos Spencer, President of the Spen-
cerian Commercial School, Louisville.
Ky., spent the week of October 17 tr>
21 in Xew York City, attending the
meeting of the American Association of
Pulilic Accountants at tlie Hotel Aster

A suggestion has just come from H.
H. Stutsman, of Los Angeles, that The
JoLR.MAi. originate some penmanship con-
tests, the entries to be made according to
age, one for those between twenty and
tliirty years of age, another for penmen
between thirty and forty, and still others
for those between forty and fifty, fifty
;iiid sixty, and sixty and seventy. We
sliiiuld be glad to know what our readers
think of the idea.

Don't Talk Too Much.

My suggestion to young men, as a
practical and almost a commercial mat-
ter, is that they practice reserve o\
speech. There is a loss of authority
that comes from incessant talking
There is a surrender of dignity, whicli
is one of the most influential things iu
man's attitude toward and in connection
with his fellows. Silence, or rather re-
serve, gives a kind of emphasis to what
you do. To a great many there is an
index of your character in the quantity
of your speecli. Vcmr permanent at-
titude, your continuous impression on.
tlie world is one of your assets just as
your ability is. just as your character is ;
and discretion in speech is a matter of
great moment as alTecting this impres-
sion. — Senator Beveridce.

Be Truthful,

The trait most essential to young men
is truth. Let them get that. Young
men talk about getting capital to work
with. Let thr-m get truth on board, and
capital follows. — P. D. .Armour.

Commercial Training is All-Impor-

An education, to be complete, should
include commercial trainin.g. A tho-
rough comprehension of the laws ox
trade, of banking, of international
tariffs, of the products of various lands
and of finance in all its bearing is all-
important. The financing of new under-
takings is a branch of modern enter-
prise with which every business man
should familiarize himself — President
Eliot of Harvard.

Nothing Better Than Honesty.

l-'or success in life the qualities oi
Iionesty, energy, frugality, and integrii\
are more necessary to-day than ever,
and there is no success without them.
We know that to be honest is best.
Tlicre is nothing better. — Marshall

MASTERPIECES °* composition and
^^^^^^^^^^^^^^ gems of penman-
^^^^^^^^^^^^^^^^ ship are the trib-
utes I've prepared on the world's greatest
1. — Roosevelt, Lincoln, Grant, Washington,
aparte, Shakesjiearp. de Maupassnnt.
Bismarck. Nero. $2.50 each, or
ng specii


$7.50 for any th
finest unruled pape
and incomparable a;
Worth $10 each.

90S Market St., San Francisco, Calif

Educational, inspiring,
^cimens of penmanship.

ulljp Suaittrsa Journal

A Suggestion

Tt may seem untimely.
liut time flies. Cliristmas
uill be here before \ou
\v it. Have you thought
nf a suitable gift for your
students? Let us help you.
I'lHi't waste your hard-
rarned money on sonie-
lliin,H that is pleasing or
useful for oifly a short
tnne. but invest in some-
thing that will prove nf
p. rmanent benefit.


is .growing in popularity
each year. We sold more
copies of this valuable little
lio.ik last -August than in
any previous month. You
would make no mistake in
ordering a supply. This vest-
pocket Dictionary would
jirove e.xceedingly useful to
Miur pupils, and. stamped
with the name of your
school, it would make a
most attractive and per-
manent advertising me-
Imm. Write to us at once
I -r rates and full informa-

Don't forget that we al,-,o
publish a complete series of
practical text-books for the
commercial course, and we
pay the freight.



HAVING recently prepa
courses ever published
ranged, fresh from iht
business, ornamental, and
are of the same high ordi
am prepared to give you
courses at reasonabl
State course desi
full information wii:
15 cards 2Jc.





S|,ecimen Letter, Business Hand $ .50

Specimen Letter Ornamental and Super-
fine T5

Wedding Invitations, dozen 1.50

Written Cards — very fine, dozen 25

12 Lessons in Business Writing 7..'>0

English. J j^ STRYKER, Kearney, Nebr.

Script prepared for engraving purposes.
Write for my Penmanship circular. Just out.

Movements of the Teachers.

Miss Cora M. Eckert, of St. Paul,
-Minn., is with the Williams Business*
College, -Milwaukee, Wis.

C. K. Wellner, of Oshkoh. Wis., is
with the Spencerian Business College,
-Milwaukee, Wis.

W. H. Redmond, of Lennon. Mich.,
is a commercial teacher in the Canton,
111., High School.

^]iss Madeleine Slade, a graduate of
the State Normal School, Salem,
Mass., is teaching in the Clinton, Mass..
High School.

B. C. Bacon, of Pasadena, Calif., is
the new supervisor of penmanship in
the Everett, Wash., public schools.

P. E. Leavenworth, of Little Rock.
-'Krk., has recently been elected- as com-
mercial teacher in the Fergus Falls,
Minn., High School.

J. P. Bach is soliciting for the Rhode
Island Commercial School, Providence,
R. I.

1'.. E. -Alward. recently elected to a
rioMtion in the Dawson Business Col-
k'.ge, Fitchburg, Mass., has been given
t e princinalship of this school in the
place of F. P. Bell, who has resigned.

Miss Hattie Galloway, of the Bowl-
ing Green, Ky., Business University,
is the new commercial teacher in
Front Royal College, Front Royal, Va.

Barney McDaniel, of the Labette
County High School, .Mtamont, Kans.,
is now superintendent of the public
schools of Mound Valley, Kans.

Miss Mary A. Healy, of Pittsburgh,
Pa., Academy, is now located with
Reno College, of that city.

O. L. HoU, -Akron, Ohio, has been
engaged to handle the commercial work
in the Gabon, Ohio, High School.

M. M. Mackinder, of Ann -Arbor,
Mich., will have charge of the com-
mercial work in the Dillon, Mont.,
High School during the coining year.

Miss Florence T. Davis, last year
commercial teacher in Simonds Free
High School, Warner, N. H., is this
year cotnmercial teacher in the Barn-
stable High School, Hyaimis, Mass.

Miss Maud Tinsman has been fu-
gaged to assist in the shorthand depart-
ment of the Easton School of Business,
Easton, Pa.

W. C. Shrewsbury, recently bead of
the commercial department of Kidder,
Mo., Institute, is now principal of the
commercial department of the Pendle-
ton, Ore.. Business College.

C. V. Lindley and W. E. Brown are
new additions to the teaching staff of
the Ohio Valley Business College, E.
Liverpool, Ohio.

Garnet R. Hall, recently connected
with The Port -Arthur Business Col-
lege, Port Arthur, Texas, is now w'th
the San Francisco, Calif., Business Col-

Miss Minnie Murphy, of Danville.
Kv., is with William Woods College,
Fulton, Mo.

-A. R. -Reelhorn. of Manchester Col-
lege, N. Manchester, Ind.. goes to the
Falls City Business College, Falls City.
Xebr., as cotnmercial teacher.

Miss Katharine Frazier, of the Bowl-
ing Green, Ky., Business University, is
the new commercial teacher in Wood-
land College, Jonesboro, Ark.

C. H. Nixon is the new commercial
tencher in the Harrisonburg, Va.. High


OIlje SSuatnrsa Jnurital

You Never Can Tell

when some school will want a teacher of your qualifications. The only safe
thing to do is to register with us and be ready. Don't think that because it is
late in the season there is no business. There are calls every week in the
year for teachers in some branch.

UNION TEACHERS' BUREAU, 229 Broadway, New York.


During the past few weeks we have filled from ONE to FIVE High School Positions in each
of fourteen different slates. Salaries from $60 to $150 per month.


Free recislralioii if you mention itiis JOURN.M,.




Specialists for every department are in demand. We charge no
trouble to answer questions. Thoroughly reliable.

roUment fees. Write us. No


Here are a few of many high schools that selected our candi-
dates during the past season : Grand Forks, N. D. ; North Central,
Spokane ; Maiden, Mass. ; Cheyenne, Wyo. ; Allegheny, Pa. ; West-
field, N. J.; St. Joseph, Mo.; Central, Minneapolis; La Junta, Colo.;
Lewistown, Mont. ; McKinley, Honolulu ; Commercial High, Colum-
bus, Ohio; North Division, Milwaukee; Niagara Falls, N. Y.

If you want to let us help you better your position next year,
you cannot let us know too early. Registration free.

The National Commercial Teachers' Agency

E. E. Gaylord, Manaiger 1 1 Baker Ave., Beverly, Mass.



Tlie opening of our fall term, September 6th, brought
us prospective commercial teachers for September, 1911.
wlio will require instruction in the entire group of the
commercial texts. These students will he fully prepared
for our summer normal tra-ning work next July.

()thers who have partially completed the subject mat-
ter of the commercial blanches will enter during the
winter term. Others still will commence in the spring

or early summer. Write and tell us what ground you have already covered and we will

give you an estimate of the probable time you will require for effective preparation for

commercial teaching.

As usual, our calls tor teachers for the new school year outnumbered the available

candidates three or four times over. Let us prepare you ana place you. Our special

Online LibraryH. Frank (Henry Frank) EshlemanBusiness Journal (Volume 35) → online text (page 9 of 36)