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one to use celluloid collars and cuffs. Yet, as 

 vulgar and discreditable as these are, if clean, 

 they are far better than is soiled linen. 



Caution might be added here, against the 

 possible offensive condition of the pharmacist's 

 clothing, through the absorption of such odors 

 as are produced by iodoform, asafoetida and 

 the valerates; odors to which the operator be- 

 comes very nearly insensible, but which are 

 particularly disagreeable to many laymen, espe- 

 ci-ally to ladies. This condition prevails with 

 smokers, particularly those using cigarettes; 

 they have no idea how disagreeable their very 

 presence may be, more certainly to those in ill 

 health. The practice many pharmacists have, 

 of using large quantities of perfume extracts, 

 largely because they are at hand and are re- 

 peatedly handled, renders such persons very 

 offensive to those of refined sensibilities. All 

 of these very common-place matters need our 

 closest attention and apply to the case of sales- 

 roorns and laboratories with as much force as 

 they CO to person and clothing. 



To these chapters, I have added a chapter 

 on the mind and its training, setting forth the 

 necessity of orderly training of the mind for 

 business purposes; a chapter on the applica- 

 tion of general education to business purposes, 

 making effort to show just where such gen- 

 eral attainments may be made profitable ; an- 

 other on correct and pleasing speech, includ- 

 ing, as sub-subjects, '"I'he Voice," "Pronuncia- 

 tion," "The Selection and Valuation of 

 Words," "Common Grammatical Errors," and 

 "Improper Construction of Sentences." Also 

 in this first part of the treatise, which is de- 

 voted to the personality of the commercialist, 

 I have given considerable space to character, 

 especially business character, and to personal 

 address and manners. 



In the second part of the proposed treatise, 

 1 have discussed, with great pains, business 

 writing as being of paramount importance to 

 the business man of to-day, referring more 

 particularly to correspondence, including cir- 

 cular writing, and to the writing of advertise- 

 ments. This chapter treats such subjects as 

 writing material; stationery; penmanship; 

 typewriting. 



Under "Contracts," a most important divi- 

 sion, is discussed the rental and purchase of 

 real property, agreements with public utility 

 corporations, insurance policies of all kinds, 



yet following this consideration of contracts, 

 serious warning is given against depending too 

 far upon one's own knowledge ; the employ- 

 ment of a competent attorney for complicated 

 situations is strongly urged. Other subjects 

 are: "Credits," "Credit Men," "Commercial 

 Agencies," "Banks" and "Banking." Espe- 

 cially is the usefulness of the bank in its vari- 

 ous phases fully set forth, which is closely 

 connected with loans and the securing of capi- 

 tal. The control of capital sufficient to meet 

 the requirements of the undertaking is seri- 

 ously dealt with and the warning is plainly 

 given against entering business without ample 

 provisions of this sort. 



Many of the daily details and many com- 

 mercial practices are given practical demon- 

 stration in the division devoted to bookkeep- 

 ing and, if, when I reach the opportunity, I 

 have not already too greatly extended this ad- 

 dress, I will illustrate the possibility of stating 

 the theory and giving the practice of a com- 

 mercial transaction at the same time. 



Bookkeeping, which I prefer to style "Busi- 

 ness Record Keeping," is comprehensive 

 enough to be considered alone, at such an 

 occasion as this. It should be taught in accord 

 with the more modern and really scientific 

 methods. It is no longer a system of forms 

 and there is now an aversion with those who 

 know bookkeeping to such terms as "single 

 entry" and "double entry." Instead of these, 

 should be used "incomplete" and "complete." 

 There are fundamental principles or rules 

 controlling the keeping of business records 

 that are as fixed and as certain as their names 

 imply : "Truth," "Fairness," "Justice," to men 

 and things, are the directing and controlling 

 influences. An accountant who cannot test the 

 propriety of a charge by the "Golden Rule" 

 fails to use his surest and best safeguard. The 

 teaching by some that there is a difference 

 between a personal and an inanimate account 

 is pernicious. 



So-called "bookkeeping" may be made very 

 practical for the student of pharmacy, by using 

 a month's business for an average retail store 

 and by selecting December as the month and 

 by giving the desire to close the fiscal year 

 concurrent with the calendar year as an excuse 

 for taking inventories and closing the books, 

 the principles and practices involved in an en- 

 tire vear mav be covered in this one month. 



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