■ ber, all to be journalized^ posted and closed im the 

 I manner previously taught. It is readily seen that the 

 I number of books opened and closed during this de- 

 I partment are fourteen, soiiicient to lay a good fouM- 

 I ation for all attentive working students, giving them 

 I light upon considered ''mysteries^" with the full abil- 

 I ity to remove opposing impediments. 

 I After sati^sfactory examination the proflcient candi- 

 I date is passed- the 



I THEOKETICAL DEPARTMENT,. 



I which opens new ftafcures in the iciewe^of accounts, 

 I presentiTtg pleasi^ig' surprises, and yet, with the in- 

 I traduction previously obtained, they are dealing with 

 I acquaintances. Here is;introduced the Interest Ac- 

 I count between partners with the three forms of jour- 

 I nal entries, diirerent, iuBtructive and correct. 

 I ADMTNISTKATOES BOOKS, 

 I ACeOUNT CURRENT, 



I BALANCE SHEET, showing in condensed form the 

 I exact standing of the ledger, including all unbalanced 

 I accounts, both Eeal and Representative, Inventory, 

 Representatives closed by or to Loss and Gain, Stock 

 I or Partners account increased or decreased by busi- 

 ness prosperous or adverse, 'and a statement of Assets 

 and Liabilities. 



JOURNA.LIZING JOINT ACCOUNTS BY THE 

 , WHOLE ANB FRACTIONAL METHOD is particu- 

 larly designed to call forth the reasoning abilities of 

 the student in the application of PiiiNorPLEs, without 

 which no form can be beautiful or systematic. 

 ADVANCED THEORY DEPAETMENT. 

 Administrators Set combined with the ordinary 

 books of business. 

 SINGLE ENTRY- 

 SIX COLUMN JOURNAL.. 



EXCHANGE BANKING, 

 Contrasting Single with- Double Entry-is postponed 

 TOtilthe student has learned theoretically the science 

 of accounts. Method of changing a set of single en- 

 try books to double is so thoroughly explained that 

 the most complicated become an easy task; 



Six Column Jouenal, 'designed in this connection 

 as a book for farmers, but equally applicable to any 

 businesB with the same or additional columns. It is a 

 Day Book, Journal and Gash Book combined and 

 lessens labor by posting .total footings rather than 

 Items. 



ExoHANaE BAJiKiN'a beautifully illustrates the Cash 

 Book, showing that the two methods of book-keep- 

 ing when kept in thoeough system do not materially 



