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The Course of Study
in this Department is the development of more than thirty-four
year's experience, is especially adapted to the wants of the times,
having been prepared by men of large and varied experience as
practical Accountants and Teachers, and is systematically arranged
upon a broad and comprehensive basis, in which theory and practice
are most happily combined, and has recently been greatly improved
by the addition of new work, involving many interesting and valuable
features, so that it now comprises a wider range and greater variety
of practical work than can be found in any other Western Business
College.
It
tolerates no superfluous study, but deals with living facts;
comprising Book-keeping, by Single and Double Entry, Actual Business
Practice, Banking, Spelling, Rapid Calculations, Business
Correspondence, Lectures on the Science of Accounts, Commercial Law,
Political Economy, Insurance, Banking, General Laws of Trade, and
Laws of Health.
We
firmly believe that a Student must thoroughly understand the
principles which underlie the Science of Book-keeping before he
attempts to keep Books. Hence, our Students are first
thoroughly instructed in the principles of Book-keeping, using our
own Text-Book on Book-keeping, which is without doubt, the most
practical, progressive, and instructive work in use. It is in
this Department that the Student lays the foundation for his
Business Education. |
The work in Book-keeping in this Department comprises fifteen
Sets of Books. The Student is first thoroughly drilled
in the principles of Journalizing simple transaction, which
become harder and more complex as he advances.
He is then taught how to Open,
Journalize, Post, take a Trial Balance, and Close the books
for a Business carried on by a Single Proprietor. |
Mr. G. E. SPALDING.
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| During
the remainder of his work in this Department, he is made
familiar with Partnership Sets, Commission Sets, Six Column
Journal Sets, Changing Books from Single to Double Entry, and last of all, to test his
proficiency in what he has gone over, to make a complete Set of his
own. |
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Mr. F. J. KIRKER.
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The first
half hour, each day, is spent in talks on Book-keeping and rapid
drills in Addition, Multiplication, etc. After completing the
prescribed work in the Business Theory Department, in a satisfactory
manner, and passing the required Examinations, the Student passes to
the Actual Business Department where the actual duties of the Office
are learned |
by practice, thus enabling the
Student to go from the College with a practical knowledge of
business usages and requirements.
The
instruction in the Actual Business Department is divided into two
parts: one comprising three Sets of Business Practice, and the
other the Office Work.
In the first part, the Student acts as a
customer of the various Offices while carrying on his work. In
the Second part, the Student acts as Bill Clerk, Book-keeper,
Cashier, and Manager of the various Offices, always commencing at
the lowest position and working up to the highest. As a
Merchant, the Student buys, sells, and consigns Merchandise; draws
Checks, Drafts, opens Bank Accounts, makes Deposits, discounts
Notes, has Checks certified, receives and answers Telegrams and
Letters, in fact, performs all the Office and other work which
devolves upon practical Merchants and Accountants.
After completing the Business Practice Sets
the Student enters upon the Office Work, which is made intensely
interesting and practical by means of the superb equipment of the
Department, which consists of elegant Office and Bank Furniture and
Fixtures, and all needed Books, Blanks, Forms, Telegraph
Instruments, Typewriters, Book Typewriters, etc., etc. The
following Business Houses are represented in our Office Work:
College National Bank, Real Estate Office,
Exchange National Bank, Wholesale House, Retail Exchange, Telegraph
Offices, Freight Office, Students' Bank, Wholesale Syndicate,
Central Commission Company, Commercial Agency, and a Clearing House,
the first and only one in the West operated in a Business College,
being carefully modeled after the Kansas City Clearing House.
In all of the Offices only the most perfect and latest methods of
keeping Books are used. |
| A Currency
representing Gold, Silver and Paper Money is the circulating
medium, and every attention is paid to detail, so as to make
the instruction practical and real. Over thirty
different Business Forms are used by the Students. What
the Student learns to do is precisely what he will be required
to do when he enters a Wholesale or Retail House or Bank. |
Mr. F. C.
SPALDING.
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