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Spalding's Commercial College Commercial Department
      
     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 thie 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.

     During the remainder of his work in this Deaprtment, 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.


Mr. F. J. KIRKER.

           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, Frieght 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.

In addition to receiving a sound theoretical foundation in Book-keeping, our Students devote from four to five months to actual practical work, and are thrown upon their own resources, which practically prepares them for their subsequent duties.

Telegraph Department ~ Commercial Department ~ Typing and Shorthand ~ Tuition

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