University of Virginia Library

COMMERCIAL COURSES

1. Bookkeeping.—This course is outlined to give the student a good
working knowledge of the principles and methods of modern bookkeeping


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in as short a time as is consistent with thoroughness. Both
Single and Double Entry books are studied and written up in a practical
and systematic manner. Due attention is given to statements,
Trial Balances, Balance Sheets, Opening and Closing Books. A modern
text is used as a basis, supplemented by lectures on important
points. The instruction is to a great extent individual; therefore,
perfect classification can be secured by those who have had some
of the subject as well as by those who are taking it up for the first
time. While it is impossible to complete the subject in this brief
time, the student is carried far enough to make it possible to continue
the study to excellent advantage outside of school and without
the personal aid of an instructor.

Daily, 8:30 to 9:30. Cabell Hall, Room 4. Professor Webb.

2. Shorthand.—This course covers the entire manual of Gregg system
of phonography—a system which has won its permanent place
in High Schools and Commercial Colleges because it possesses to a
greater extent than any other system the three fundamental essentials:
Simplicity, Legibility and Speed. The alphabet is taken up
and mastered in logically arranged sections. Sentence writing is
introduced in the first lesson; therefore, when this text is completed,
the student not only has learned the rules and principles by
which every word in the language is written, but has had considerable
experience in writing. Those who finish this course properly
should be able, with additional speed practice on their part, to do
office work.

Daily, 2:30 to 3:30. Cabell Hall, Room 4. Professor Webb.

3. Typewriting.—The Touch System of Typewriting is used. Careful
attention is paid to technique, and the methods selected will yield
the best results with the least expenditure of energy. Due attention
is devoted to the use and care of the machine, fingering, etc. The
progress of the student depends to a great extent upon his application
and ability, as the work is almost entirely individual. This is a
subject that can be pursued with the aid of the text to excellent advantage
after an introductory course has been taken. Underwood
typewriters will be used.

Daily, hours to be arranged. Cabell Hall, Room 4. Professor
Webb.

4. Commercial Arithmetic.—This course is outlined to give the student
a thorough working knowledge of those classes of problems
that come up for solution in every day business life. Common and
decimal fractions, bills, and statements, all the divisions of percentage,
such as interest, discount, taxes and banking, equation of
accounts, and problems dealing with partnerships and corporations
together with many practical examples are taken up and treated
thoroughly. Accuracy and systematic methods are stressed throughout.

Daily, 9:30 to 10:30. Cabell Hall, Room 4. Professor Webb.

5. Business Law.—The elementary principles of law relating to contracts,
sales, negotiable instruments, common carriers, agency, partnership,
and corporations. Emphasis is laid upon legal problems
which arise in every day business transactions.

Text-Book.—Bays' Cases on Commercial Law.

Daily, 12:15 to 1:15. Cabell Hall, Room 4. Professor Juchoff.

6. Accountancy.—A general course designed for teachers of accounting
in high schools, business men desiring a knowledge of the fundamental
principles of accountancy, and for those who desire a general
course in preparation for the practice of accountancy. After a rapid


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review of the principles of bookkeeping and the theory of accounts
the student takes up partnership and corporation accounts; balance
sheets; trading and profit and loss statements; depreciation; reserve
and sinking fund accounts; statements of affairs and deficiency accounts;
realization and liquidation accounts; the accounts of executors.

Text-Book.—Klein's Elements of Accounting; Modern Accounting.

Daily, 10:30 to 11:30. Cabell Hall, Room 4. Professor Juchoff.

7. Corporation Finance.—The modern business corporation; methods
of financing; instruments of finance; various types of corporate
securities; courses of corporate funds; types of bonds; functions of
the promoter; syndicates; underwriting; investment of capital funds;
manipulation by stockholders and officers; creation and use of surplus;
reorganizations; the corporation and the State.

Text-Books.—Lyon's Capitalization; Meade's Corporation Finance.

Daily, 3:30 to 4:30. Cabell Hall, Room 4. Professor Juchoff.

Note.—These courses are not free to any teacher. A fee of $5
for any one course will be charged, or $10 for any two or more
courses.

Certificate Credit.—Students completing Courses 1, 4, and 5, or
Courses 2 and 3 and in addition passing the State examination in
arithmetic, grammar, and civil government, will be given a special
certificate to teach these subjects.