• TABLE OF CONTENTS
HIDE
 Front Cover
 Title Page
 Table of Contents
 Foreword
 Making general instructional...
 Looking toward improvements
 General sources of reference














Group Title: Bulletin - State Department of Education ; 11
Title: A Brief guide to teaching business education in the secondary schools
CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00067255/00001
 Material Information
Title: A Brief guide to teaching business education in the secondary schools
Series Title: Bulletin State Dept. of Education
Physical Description: 111 p. : ; 23 cm.
Language: English
Conference: Business Education Workshop, (1947
Publisher: Division of Instruction, State Dept. of Education
Place of Publication: Tallahassee Fla
Publication Date: 1947
 Subjects
Subject: Business education -- Evaluation   ( lcsh )
Genre: government publication (state, provincial, terriorial, dependent)   ( marcgt )
non-fiction   ( marcgt )
 Notes
Statement of Responsibility: prepared at University of Florida Business Education Workshop.
Funding: Bulletin (Florida. State Dept. of Education) ;
 Record Information
Bibliographic ID: UF00067255
Volume ID: VID00001
Source Institution: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: oclc - 22160706

Table of Contents
    Front Cover
        Front Cover 1
        Front Cover 2
    Title Page
        Page 1
        Page 2
    Table of Contents
        Page 3
        Page 4
    Foreword
        Page 5
        Page 6
    Making general instructional plans
        Page 7
        Trends in secondary education
            Page 7
            Page 8
            Page 9
            Page 10
            Page 11
            Page 12
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            Page 14
            Page 15
            Page 16
            Page 17
            Page 18
            Page 19
    Looking toward improvements
        Page 20
        A point of view
            Page 20
        Guidance and placement
            Page 21
        Facilities
            Page 22
        Professional growth
            Page 23
            Page 24
            Page 25
            Page 26
    General sources of reference
        Page 27
        Audio-visual aids
            Page 28
        Subject-matter courses
            Page 29
            Page 30
            Page 31
            Page 32
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Full Text
























































cGLSE umerin en oen T ,AL A









UNIVERSITY
OF FLORIDA
LIBRARIES










A BRIEF GUIDE
TO TEACHING BUSINESS EDUCATION
IN THE SECONDARY SCHOOLS












BULLETIN No. 11
Second Edition
1947








Prepared at
University of Florida
Business Education Workshop

JOHN H. MOORMAN, Director
ROWENA WELLMAN, Consultant
MADE G. WOODS, Consultant





DIVISION OF INSTRUCTION
JOE HALL, Director
CLARA M. OLSON, Special Consultant

,i;/ / STATE DEPARTMENT OF EDUCATION
Tallahassee, Florida
COLIN ENGLISH, Superintendent


r
i










CONTENTS




Part I: Making General Instructional Plans .......................... 7
Trends in Secondary Education .................................. 7
Overall Objectives ..................................... .......... 16
Curricular Objectives ........................................... 16
Basic Business Sequence ............................... ...... 17
General Clerical ............................... ................ 17
Bookkeeping Sequence ....................................... 18
Selling Sequence .................................................. 18
Stenographic Sequence ....................................... 18
The Small School .................................. .......... 19
Part II: Looking Toward Improvements ................................ 20
A Point of View ............................................................ 20
Guidance and Placement .............................................. 21
Facilities ....................................................................... 22
Professional Growth ....................................................... 23
Part III: General Sources of Reference .......................................... 27
Audio-Visual Aids .................................................... 28
Subject-Matter Courses:
Bookkeeping-First Year ........................................ 29
Bookkeeping-Second Year .................................... 31
Business Correspondence ........................................ 35
Business Law ................................................. ........ 43
Business Mathematics ........................................... 47
Clerical Practice........................................................ 52
Consumer Education .................................................. 59
Economic Geography................................. .......... 66
Economics ............................................................... 70
Introduction to Business .......................................... 74
Machines ..................................................................... 80
Retailing ....................................................................... 86
Salesmanship ............................................................. 89
Shorthand-Beginning ................................................ 92
Dictation and Transcription........................................ 97
Typewriting-First Year ............................................101
Typewriting-Second Year........................................107








FOREWORD


Because of intensive studies and carefully planned experi-
ments in education made during the war period better teaching
methods and procedures and improved uses of instructional
materials have been more widespread during the years 1940-1947
than at any other time in the history of secondary school educa-
tion.,

Florida teachers of business education have become deeply
interested in the improvement of their programs in accordance
with new findings. This interest was reflected in the organiza-
tion of a business education workshop at the University of
Florida, Gainesville, during the summer of 1947. The outcomes
of the workshop are incorporated in this second edition of Bulle-
tin No. 11.

The purpose of this bulletin is to develop a point of view, to
organize programs of study in business education adapted to
the needs and opportunities of Florida youth, and to develop
functional courses geared to the realities of a democratic society.

While this guide especially is planned for the needs of
younger teachers, it should be helpful at all levels of professional
development.

Suggestions are included for planning the business educa-
tion program in the smaller high school and for sequences suit-
able for the larger school; basic business education is empha-
sized. The sequences for the larger school will provide a pro-
gram through which pupils can be prepared for initial employ-
ment in business.

Part III presents courses in outline. Suggestions are in-
cluded for content materials, procedures for teaching, and evalu-
tion of the progress of pupils.









Professor John H. Moorman of the College of Education,
University of Florida, Gainesville, directed the workshop, assist-
ed by Dr. Rowena Wellman, Woman's College, University of
North Carolina, Greensboro, N. C., and Mrs. Maude G. Woods of
the State Department of Education.

Florida teachers participating in the preparation of this
bulletin were: Mrs. Fay L. Atwell, Clewiston; John Alden
Brown, Jr., P. K. Yonge School; Mrs. Dorcas Carver, Starke;
James W. Crews, University of Florida; Miss Dorothy Dempster,
Daytona Beach; Miss Gladys Granet, Miami; Miss Fay Hamon,
West Palm Beach; Mrs. Edna Harwell, Jacksonville; Mrs. Bertha
Hunter, Tampa; Mrs. Dora Hunter, Reddick; John J. Mangan,
St. Petersburg; Hugh C. Maxwell, Jr., University of Florida; Mrs.
E. N. McLester, Titusville; Mrs. Lois Rowell, Jacksonville; Miss
Amber Turner, Clearwater; Mrs. Nell Wilkins, Chipley.

In addition, students registered in the course, Principles of
Business Education, assisted in the development of the materials.

To all these individuals and to the University of Florida,
those who are interested in improved school programs extend
their appreciation.


COLIN ENGLISH











PART I
MAKING GENERAL INSTRUCTIONAL PLANS


The effectiveness of any one teacher's work in a school de-
pends, in a large measure, upon the extent to which the program
of the whole school is well planned by the whole faculty. If
secondary teachers are to plan for effective instruction in their
subject fields, they must (1) know something of trends affecting
the program of the secondary school as a whole, (2) understand
the desirability of cooperative planning by the whole faculty,
and (3) participate in planning the general program of the
whole school.

TRENDS IN SECONDARY EDUCATION

A very large proportion of boys and girls entering the sec-
ondary school do not complete it. For those who have completed
it,' the educational values derived have not always been satis-
factory. These facts have caused educators, businessmen, and
other interested and competent adults to appraise the purposes
and the program of the school. Youth, too, have looked critically
at the opportunities and the limitations in the program of edu-
cation provided by the secondary school.2 The result has been the
emergence of certain trends in secondary education. Experiences
during the war years and in post-war education have tended to
confirm the trends. From the point of view of both society and the
individual, secondary education emphasizes the following:
1. Using the school to develop democratic living. Democracy
in the American heritage is both a personal way of life and a
system of social and political values. It includes those values


ICompare Planning for American Youth, an Educational Program for
Youth of Secondary School Age, National Association of Secondary School
Principals, N.E.A., 1944, p. 3.
2See Bulletin No. 2, Ways to Better Instruction in Florida Schools, pp.
29-32 and p. 35 and Bulletin No. 10, A Guide to a Functional Program in
the Secondary School, pp. 50-51 and all of Chapter Three.











PART I
MAKING GENERAL INSTRUCTIONAL PLANS


The effectiveness of any one teacher's work in a school de-
pends, in a large measure, upon the extent to which the program
of the whole school is well planned by the whole faculty. If
secondary teachers are to plan for effective instruction in their
subject fields, they must (1) know something of trends affecting
the program of the secondary school as a whole, (2) understand
the desirability of cooperative planning by the whole faculty,
and (3) participate in planning the general program of the
whole school.

TRENDS IN SECONDARY EDUCATION

A very large proportion of boys and girls entering the sec-
ondary school do not complete it. For those who have completed
it,' the educational values derived have not always been satis-
factory. These facts have caused educators, businessmen, and
other interested and competent adults to appraise the purposes
and the program of the school. Youth, too, have looked critically
at the opportunities and the limitations in the program of edu-
cation provided by the secondary school.2 The result has been the
emergence of certain trends in secondary education. Experiences
during the war years and in post-war education have tended to
confirm the trends. From the point of view of both society and the
individual, secondary education emphasizes the following:
1. Using the school to develop democratic living. Democracy
in the American heritage is both a personal way of life and a
system of social and political values. It includes those values


ICompare Planning for American Youth, an Educational Program for
Youth of Secondary School Age, National Association of Secondary School
Principals, N.E.A., 1944, p. 3.
2See Bulletin No. 2, Ways to Better Instruction in Florida Schools, pp.
29-32 and p. 35 and Bulletin No. 10, A Guide to a Functional Program in
the Secondary School, pp. 50-51 and all of Chapter Three.









8 GUIDE TO TEACHING BUSINESS EDUCATION

which sponsors of democracy from antiquity to modern times
have deemed essential to humane living and to effective self-
government.3 Its dynamic nature may be perceived in the evolv-
ing concepts of political, economic, and social democracy; its
force, in the moral or ethical values which it creates. In its
scheme the personal worth and the dignity of every individual
shape the motivating ideal. Equally significant is the obligation
of every individual to further the general welfare of the group.
This twofold nature of democracy places directly upon the
school the responsibility for developing democratic living; that
is, for clarifying and extending for every boy and girl the mean-
ing and the values of democracy. It requires that the curriculum
of both the elementary and the secondary school shall be di-
rected toward: (1) the development of an individual who assumes
increasing responsibility for self-direction and for the develop-
ment of his potentialities in such a way as to bring about optimum
satisfaction both to himself and to society; and (2) the develop-
ment df an individual who assumes increasing responsibility for
clarifying the meaning of democracy and for solving personal-
social problems in the light of this ideal.4

To develop democratic living in a school requires thoughtful
planning and careful guidance by individual teachers and by the
faculty as a whole. It requires a total program in which values
consistent with the democratic ideal are consciously sought both
in and out of the classroom. It requires methods, techniques, and
content through which these values may become an integral
part of the behavior of all youth. Procedures, such as delegating
responsibility to committees, making decisions in accordance with
the preference of the majority, permitting the minority to be
heard, encouraging youth to decide what they will study, and
attempting to eliminate social cliques, in themselves will not
produce democratic living. However necessary such procedures
are in effecting democratic living, they may fall short of the


3Compare Beard The Unique Function of Education in American
Democracy as quoted on p. 21 of Bulletin No. 10.
4Compare discussion, especially footnote, Bulletin No. 2, pp. 97-98.
For stimulating analysis of assets of American democracy and implications
for the school, see Bulletin No. 10, pp. 39-42 and p. 23 ff.










mark unless they are so planned and so used as to develop in
all the boys and girls social sensitivity and an ever-widening
understanding of and concern for humane living and efficient
self-government. They are ineffective also if they do not provide
actual experience in intelligent social action. Chaos in or out of
the classroom carried on in the name of individual "freedom and
democracy" is as inimical to the development of democratic
living as mob rule is to the development of orderly and effective
government. Fascistic control by the teacher with a sugar coating
of democracy is equally inimical.

2. Relating the school to community resources and needs. A
school can, and should, raise the level of living in the community
it serves. To do so, school officials, the faculty as a group, and
individual teachers must:

1. Know what the resources of the community are.

2. Appreciate the limitations (needs) and the poten-
tialities of the community.

3. Cooperate with available agencies in overcoming the
limitations and developing the potentialities of the
community.

4. Project the program of the school into the life of the
community, especially in the areas of health, home
living, applied economics, and recreational oppor-
tunities.

5. Devise ways of utilizing the resources of the com-
munity realistically in developing the social intelli-
gence and the technical competence for which the
individual teacher in his own subject field must take
responsibility.

6. Allocate time for and gear direct and incidental
instruction to improvement of community living.

The current emphasis on resources in the education of all
children and youth has set groups of educators and other civic-
minded adults to exploring ways of carrying out the foregoing









10 GUIDE TO TEACHING BUSINESS EDUCATION

suggestions.5 The whole problem of resources-human, natural,
and cultural-is worthy of intensive study by small and large
groups of teachers. It is well for teachers to ponder the fact that
the youth of the local community, the state, the region, and the
nation are our most precious resource.

3. Providing a wide range of opportunities. The school is,
and should be regarded as, a state investment in democratic
citizenship, health, personal living, and vocational competence.
Every community, therefore, should provide a well-balanced
educational program consisting of a wide range of opportunities
based upon the abilities and interests of all of its youth. A school
that provides a wide range of opportunities does the following
things:

1. Safeguards the health of each pupil. In doing this it
provides opportunity for healthful living in the school
each day; provides for adequate health examinations
followed by immunization and correction of discov-
ered defects; maintains a nutritious lunch program
and makes best educational use of the lunchroom;
provides clinical facilities; bolsters health practices
with adequate health instruction; relates instructional
practices to health; insures mental and emotional, as
well as physical, health of all pupils; initiates drives
to rid community of sources of disease and infection;



sResources use education is receiving considerable attention in Florida
as a result of the impetus coming from the emphasis on resources in the
Southern Region. Compare point of view expressed in Building a Better
Southern Region Through Education, Southern States Work-Conference on
Administrative Problems, Tallahassee, Florida, pp. 1 and 2.
Bibliographies on Florida resources and on how to study resources
may be secured from the Curriculum Laboratories of the University of
Florida and the Florida State University.
Workshops in Florida resources have been held at the Florida State
University. County workshops on local and county resources have been
held. Examples of these are the Madison County Workshop, reported in
the Journal of the Florida Education Association, April, 1945, and the
Pinellas County Workshop, whose published report Pinellas Resources,
1945, may be secured from the Pinellas County Board of Public Instruction,
Clearwater, Florida.










and cooperates with community agencies in improving
and maintaining the health of the community.6
2. Provides an adequate and appropriate program of
physical fitness and recreational opportunities and
experiences. The latter include an appreciation of and
experience in a variety of wholesome leisure activi-
ties.
3. Enables youth to progress noticeably in the direction
of becoming self-sustaining. Growth toward this goal
is dependent upon: an understanding of factors af-
fecting economic status; adequate vocational guid-
ance; acquisition of specific skills and understandings
related to work; assistance to youth in finding em-
ployment after they leave school and in securing re-
training when necessary; and actual work experiences
while in school.7
4. Provides instruction in home and family relationships
which will enable youth to make an intelligent choice
of a marriage partner and to understand the basic
principles for establishing and maintaining a home.
This includes such areas as: the function of marriage
and the mutual obligations of each marriage partner;
personal hygiene; feeding and care of infants; care of
children; budgeting on limited incomes; furnishing
homes on limited income; handling of family finance,
including insurance, savings, and loans; and the prob-
lem of further intellectual and social growth of each
marriage partner.
5. Develops skills, attitudes, and understandings neces-
sary to democratic citizenship. This includes: under-
standing the historical background of our institutions;
understanding the rights and duties of the citizen of
a democratic society; increasing participation in the


6See also Bulletin No. 4, State Department of Education, Tallahassee,
Florida.
7See recommendations in the report of the Florida Citizens Committee
on Education, p. 151.









12 GUIDE TO TEACHING BUSINESS EDUCATION

life of the school and the community. Activities which
facilitate growth as an intelligent citizen include:
group discussion; committees; forums; round table
discussion; debates; community surveys; tournaments;
community development programs; student govern-
ment; trips to study government, a region, or the
various phases of community and regional life; and
experiences with varying cultural groups.
6. Develops youth as individuals. This includes develop-
ment of special interests and talents and help for
youth in such understanding of themselves as unique
individuals and as cooperating members of society as
will lead to the most satisfying self-integration.
Since youth differ in sex and race, in home background, in
emotional and physical health, in intelligence and aptitudes, in
hobbies, and in job interests, the school will have to develop a
strong basic program of general education, a vital and varied
program of specialized interests, and a cooperative program with
many individuals and agencies in the community, county, state,
and region.8 Ways to achieve these desirable ends are worthy of
the serious study of small and large groups, especially in rural
areas or in small communities where opportunities are limited.
The foregoing program will, of necessity, be developed gradually
if it is to have deep roots. Faculties should plan how best to
begin and what steps to take progressively in order to build
soundly and wisely. To give up and say "it is beyond our school"
is to become defeatists. If necessary, faculties should explore the
possibilities of cooperating with other administrative units in
order to make the needed opportunities available to all youth.
4. Broadening the program to meet needs of youth groups.
In every school there are groups of youth with varying interests
and abilities. For example, in a large rural consolidated school
there will be those who upon graduation expect to remain in the
local community and find their lifework there, to go to the city

sCompare similar statements in Planning for American Youth, National
Association of Secondary School Principals, N.E.A. and Education for all
American Youth, Educational Policies Commission, N.E.A., 1944. Compare
also the four areas work, citizenship, personal problems, and leadership -
pp. 53-55 in Bulletin No. 10, State Department of Education, Tallahassee,
Florida.











mainly to seek employment in commerce or in industry, to go
to college for additional general education, to go to trade school
or business college, or to go to the college or university for
professional education. The same groups will be found in a city
school. It is improbable, however, that any appreciable number
will be planning to go to rural districts immediately upon
graduation.
From the point of view of society there will be need to see:
(1) that all youth receive sufficient general education to make
them socially competent both as individuals and as citizens of a
democracy; (2) that a sufficient number be educated to perform
the work and the services needed by a complex, industrial,
democratic nation; and (3) that the supply of scientists, frontier
thinkers, mathematicians, statesmen, and creators in the field
of the fine and the applied arts be kept adequate for the mainte-
nance and continuous growth of a great nation. The school must
broaden its program to provide the necessary educational op-
portunities for all of the foregoing groups of youth. To do so
may entail making administrative changes in the school units
of a local, county, or regional system. It is a problem for all
faculties to study, however.
5. Focusing effort of all teachers upon common goals. In
order to realize the goals set forth or implied in the foregoing
discussion, it is necessary that community of effort be empha-
sized in the nursery school, the elementary school, the secondary
school, the junior college, and the trade school. Community of
effort is also necessary among subject-field specialists. No longer
can any one division of the school or any one teacher accept
responsibility for unrelated or isolated areas of the youth's
education. The truth of the matter is that unrelatedness and
isolation are a psychological impossibility in the learning process.
If the school or the teacher does not make the adjustment, the
youth will-in some way. The trouble with unplanned education
is that the adjustment may not be desirable.
Among the common responsibilities of all teachers are the
development of:
1. Skills and abilities in reading.9
9For a detailed and helpful discussion, see A Guide to Teaching in the
Intermediate Grades, Bulletin No. 47, State Department of Education, .1944,
pp. 20-36.









14 GUIDE TO TEACHING BUSINESS EDUCATION

2. Skills and abilities in oral and written expression.
3. Skills and abilities in utilizing and interpreting all
types of graphic and other visual aids.
4. Critical thinking.
5. Desirable work habits.
6. Democratic living.
7. Intellectual curiosity.
8. Enjoyment of living.
9. Pride in clean and attractive surroundings.
10. Health.
11. Understanding of social relationships.
12. Wise use of all types of resources.
19. School-community relationships.
14. Standards and tastes in recreational activities.
15. Spiritual values.
16. Determination on part of all pupils to make the most
of their lives.
The quality of living that characterizes the school is the
responsibility of all the teachers. If it is conducive to the de-
velopment of democratic living, all the teachers are to be praised;
if it falls short of this mark, all the teachers share the blame
for the failure. The same is true of the contribution the school
makes to the general education of all of its pupils and to the
quality of living in the community.

PROGRAM
THE PLACE OF BUSINESS EDUCATION IN THE SECONDARY SCHOOL

Business education is an integral part of the total secondary
school program. In its broadest meaning it is identified with every
phase of the educative process and with every field of learning
that in one way or another helps to prepare the individual to deal
more effectively with the economic problems of life as he en-
counters them in occupational experience, in his private business
negotiations, and finally in his community activities.
The business education program (1) contributes to a basic
understanding of our social and economic life, and (2) provides
specialized preparation for business occupations or advanced
study.











In its social-economic aspect business education in the sec-
ondary schools is meaningful to all future citizens with their
varying needs, capacities, abilities, interests, and goals. It em-
phasizes the ability to read and interpret word print and di-
rections, to speak and write correctly and clearly, and to use
simple arithmetic. It develops the basic understanding that
business and successful living are closely related. It provides
opportunities for try-out and exploratory experiences to de-
termine interest and fitness for the pursuit of specialized courses.
It gives a working knowledge of fundamental business principles
and practices so that the individual may carry on his personal,
community, and civic affairs with prudence, orderliness, and
economic understanding. It provides information and techniques
pertaining to the efficient use of business services and goods. It
enables the pupil to think increasingly of his relationship to
society in terms of a consumer, a producer, and an owner.
In its vocational aspect business education in the secondary
schools provides the pupil with business knowledge, trains him
in specific skills for immediate advantageous employment in
business or for further specialization, and develops desirable
work attitudes and habits, as well as fundamental character
traits, welcomed in the business world. Through business edu-
cation the individual acquires techniques which will help him
in obtaining, holding, and progressing in a satisfactory job. He
should then be able to make a definite contribution to raising
the level of living in his community.
The relationship between the two areas of business educa-
tion, i.e., general and specialized, should be kept in mind in
administration, guidance, and instruction for the social, economic,
and vocational success of individuals.10 Since general business
courses in a business education program have a definite social
and economic function in helping pupils to become economically
intelligent citizens who will live more completely, more satis-
factorily, more happily, and will become well adjusted in a
complex industrial democracy with its increasing social, political,
and economic problems, every pupil, regardless of his choice of
lifework, should be given an opportunity to have experiences
or information in general business education areas.

loSee Florida School Bulletin, October 1946 (Vol. IX, No. 1), p. 11.










16 GUIDE TO TEACHING BUSINESS EDUCATION

Overall Objectives. In the total school program, business
education offerings function to achieve the following objectives:
1. To contribute to the pupils' understanding of and
appreciation of democratic economic society.
2. To attempt to discover pupils' potentialities and
provide for realization of these potentialities.
3. To develop personality traits that will be welcome in
business and society.
4. To prepare the pupils for employment in business
occupations.
In addition to these objectives, the business education pro-
gram gives consideration to the established objectives of the
whole school program:
1. To develop youth who are socially sensitive.
2. To develop youth who will strive for increasing control
over the democratic skills and techniques necessary
for participation in our democratic culture.
3. To develop youth who will strive for increasing con-
trol over the processes of reflective thinking and the
scientific method.
4. To develop youth who will strive for increasing
understanding and control over self and over the
relations of self to other people.
5. To develop youth who will strive to produce and
enjoy the processes and products of creative effort.
6. To develop youth who will strive to perform some
useful work and to see the relationship of this work
to democratic living.
Curricular Objectives. The general objectives of the dif-
ferentiated business sequences are as follows:
Basic Business Sequence-To acquaint the pupil with ordi-
nary business ethics, practices, and behaviors; to foster and
develop attitudes toward business that are consistent with our
democratic way of life; to develop appreciation of the economic
areas of production, distribution, and consumption; to provide
exploratory experiences and help pupils discover interests, ap-
titudes, and abilities for business occupations; and to provide
for improvement in the fundamentals of penmanship, spelling,
English, speech, and mathematical processes.











General Clerical Sequence-To provide vocational training
for clerical occupations.

Bookkeeping Sequence-To enable the learner to understand
and perform intelligently the basic record-keeping functions of
everyday living, to prepare pupils for the occupation of book-
keeper, and to provide a foundation for professional study in
accounting.
Selling Sequence-To develop the pupil's ability to sell goods
and services, to familiarize him wtih the fundamentals of retail-
ing, and to show occupational opportunities in the field of selling
and retailing.
Stenographic Sequence-To prepare pupils for employment
in stenographic positions.
The Small School-A special arrangement of sequences is
recommended for the small school with one business education
teacher, to provide a broad range of basic and economic learning.

Basic Business Sequence

Grade First Semester Second Semester Credit
9 Introduction to Business Introduction to Business 1
10 Business Mathematics Economic Geography 1
11 Bookkeeping I Bookkeeping 1
Typewriting I Typewriting 1
12 Consumer Education Economics 1 .
Business Correspondence Business Correspondence 1
Business Law Salesmanship 1

General Clerical Sequence

Grade First Semester Second Semester Credit
9 Introduction to Business Introduction to Business 1
10 Business Mathematics Economic Geography 1
11 Bookkeeping I Bookkeeping 1
Typewriting I Typewriting 1
12 Clerical Practice Clerical Practice 1
Business Law Machines 1
Business Correspondence Business Correspondence 1









18 GUIDE TO TEACHING BUSINESS EDUCATION


Bookkeeping Sequence


Grade First Semester
9 Introduction to Business
10 Business Mathematics
11 Bookkeeping I
Typewriting I
12 Bookkeeping II
Business Law


Second Semester
Introduction to Business
Business Mathematics
Bookkeeping
Typewriting
Bookkeeping
Elective


Selling Sequence

Grade First Semester Second Semester Credit
9 Introduction to Business Introduction to Business 1
10 Business Mathematics Business Mathematics 1
Consumer Education Economic Geography 1
11 Bookkeeping I Bookkeeping 1
Typewriting I Typewriting 1
12 'Salesmanship Retailing 1
Business Correspondence Business Correspondence 1
Business Law Elective 1
'Pupils who would like to have selling jobs during the senior
year should take Salesmanship and Retailing in the eleventh
:grade in order to correlate their learning with work experience.
Typewriting or bookkeeping may be taken in the twelfth grade
instead. Coordinated work experience is desirable in schools with
a program of Distributive Education or Diversified Cooperative
Training. Adaptations can be made to adjust the course sequence
with the established plan.

Stenographic Sequence


Grade First Semester
9 Introduction to Business
10 Business Mathematics
11 Shorthand I
Typewriting I
12 Dictation and Transcrip-
tion
Typewriting II
Business correspondence


Second Semester Credit
Introduction to Business 1
Economic Geography 1
Shorthand 1
Typewriting 1
Dictation and Transcrip-
tion 1
Typewriting 1
Business Correspondence 1


Credit
1
1
1
1
1
1









19

The Small High School
Grade First Semester Second Semester Credit
9 Introduction to Business Introduction to Business 1
10 Business Mathematics Economic Geography 1
11 Typewriting I Typewriting 1
*Bookkeeping I Bookkeeping 1
12 **Consumer education,
Economics Business Law 1
*Alternate years, eleventh and twelfth grades.
**Choose two out of three.
(By following this plan, two classes in typewriting can be
offered after the first year.)










PART II
LOOKING TOWARD IMPROVEMENTS

"What every business teacher needs to know is
that he or she has a field of unlimited possi-
bilities." (H. G. Shields, Balance Sheet, October,
1946).

A POINT OF VIEW
Systematic organization of business learning at present calls
for sequences of subject-matter classified under course names.
At the same time national leadership in the profession is giving
serious consideration to identifying and defining (1) what busi-
ness and economic information and concepts are needed by all
individuals, and (2) what business information and concepts are
needed by individuals who will enter business occupations. When
these questions have been satisfactorily answered, certain sub-
ject-matter walls may disappear and the essential business learn-
ings will be assured to all youth. "It is well for teachers of basic
business subjects to take a fresh viewpoint," advises H. G. Shields,
of the University of Chicago, "and fully realize that basic business
education, whether for business students or for everybody, is
fundamentally the most realistic of all the social sciences."

Re-evaluation must be applied also to the areas of business
learning designed to prepare boys and girls for business occupa-
tions. National interest is being directed toward realistic voca-
tional training with terminal standards matching actual job
standards. Business teachers are awaiting the results of the
investigation of the National Office Management Association and
of researches of private businesses in formulating "production"
-standards and defining desired areas of vocational business
learning. The recent vitalization and experimentation in the
national testing program of cooperative business entrance tests
may point the way to marked improvement.

From all evidence and assertion it is felt that business teach-
ers today should come to the realization that far too much time
and effort is being spent on developing skill techniques in short-










PART II
LOOKING TOWARD IMPROVEMENTS

"What every business teacher needs to know is
that he or she has a field of unlimited possi-
bilities." (H. G. Shields, Balance Sheet, October,
1946).

A POINT OF VIEW
Systematic organization of business learning at present calls
for sequences of subject-matter classified under course names.
At the same time national leadership in the profession is giving
serious consideration to identifying and defining (1) what busi-
ness and economic information and concepts are needed by all
individuals, and (2) what business information and concepts are
needed by individuals who will enter business occupations. When
these questions have been satisfactorily answered, certain sub-
ject-matter walls may disappear and the essential business learn-
ings will be assured to all youth. "It is well for teachers of basic
business subjects to take a fresh viewpoint," advises H. G. Shields,
of the University of Chicago, "and fully realize that basic business
education, whether for business students or for everybody, is
fundamentally the most realistic of all the social sciences."

Re-evaluation must be applied also to the areas of business
learning designed to prepare boys and girls for business occupa-
tions. National interest is being directed toward realistic voca-
tional training with terminal standards matching actual job
standards. Business teachers are awaiting the results of the
investigation of the National Office Management Association and
of researches of private businesses in formulating "production"
-standards and defining desired areas of vocational business
learning. The recent vitalization and experimentation in the
national testing program of cooperative business entrance tests
may point the way to marked improvement.

From all evidence and assertion it is felt that business teach-
ers today should come to the realization that far too much time
and effort is being spent on developing skill techniques in short-










hand and typewriting to the neglect of the functional develop-
ment of necessary related and applied knowledge. The most
recent concept of skill building holds that initial practice in a
motor skill should be performed at a rate approximating its
final use-level, deferring the "purifying" and precision pro-
cedures until expert-movement patterns are established.

Likewise, the open mind is receptive to new movements
beyond methodologies, such as new systems of shorthand, modi-
fication of the keyboard, and other breaks with the traditional
,patterns of conducting vocational preparation in the secondary
school.

GUIDANCE AND PLACEMENT
The premise that every teacher who comes in contact with a
pupil is responsible for guidance of that pupil is widely accepted
by Florida educators. The business education teacher accepts his
responsibility for assisting in the development of a democratic,
cooperative spirit within the school, with pupils looking to
teachers freely for counsel and guidance toward recognized goals.

Because of the nature of their work, business education
teachers are in a position to know current occupational trends-
to know the fields that are overcrowded and the fields in which
job opportunities are increasing; opportunities for work and for
job placement in the community, if not in the section or the entire
State; the duties involved in specific jobs; and the traits and
skills required or specified by the employer for each type of
job available.

The high school pupil often does not know, during his ninth
and tenth years in school, wherein his interest lies or what his
aptitudes are. During these two years the business education
teacher, through exploratory courses in the business education
field, has excellent opportunity to discover in some of these
pupils abilities and aptitudes of such apparent strength as to
warrant counseling of the pupils to enter business training.

In the same way, these teachers can discover lack of aptitude
or ability in time to counsel the pupil against a choice of studies
that would end in his dissatisfaction or failure.








22 GUIDE TO TEACHING BUSINESS EDUCATION

It is of course not possible to predict success or failure in a
commercial occupation in every case. On the other hand, the
pupil who is conspicuously poor in such studies as spelling and
English and who reveals no considerable promise when tested
for aptitudes, interests, and abilities should usually be guided
away from this field. Individuals who reveal no aptitude for
stenography, however, may show aptitude for clerical duties.
When a survey of the pupil's past record in studies and
hobbies has been compared with results of a battery of interest,
aptitude, and mental tests, and the counselor has evidence on
which to base an opinion, then he is in a position to render a
tangible service to the junior or senior who is traveling in no
fixed direction.
The business education department should consider as one
of its major functions the guidance of pupils into an occupational
choice, and business teachers should ask for the privilege of
selecting pupils who have demonstrated interests, aptitudes, and
abilities to succeed in an office occupation for training during
the junior and senior years of high school.
Placement and follow-up of the boys and girls who have
graduated from or left the school are a cooperative function of
the whole school-a function in which the business teacher has
a vital interest, obligation, and opportunity.
FACILITIES
The business classroom necessarily deviates from traditional
classrooms, since it functions as a laboratory for realistic experi-
ences and activities. The typewriting room, for example, is ar-
ranged with windows at the right instead of the left so that arm-
shadows will not fall upon the pupil's copy. Individual differences
in stature demand tables and chairs of varied heights. For office-
like activity the pupil must have ample working space at his
typewriting table, a copy-holder, and drawer space for machine
and paper supplies. A common fault in typewriting rooms is lack
of aisle space to permit the teacher to move among the pupils
in observing their techniques or in giving individual help. Al-
though the premise that "transcription must be taught" has long
been accepted, there persists a serious lack in programming and
providing facilities for proper learning and producing in tran-
scribing.










It is not inconceivable that business teachers together with
their principals may, in the next few years, work out a plan to
provide a business laboratory equipped-with worktables, dupli-
cating machines, voicewriting machines, calculators, adding ma-
chines, check writers, long carriage and standard carriage type-
writers, files, paper cutters, and the accessories necessary to carry
out production projects-the business laboratory to be shared
by all teachers engaged in the teaching of clerical and secretarial
practice. With such equipment properly set up in a room of
suitable dimensions, pupils can receive efficient training, with
the further advantage in the larger schools of close collaboration
of the teaching staff, thus giving the pupil the experience of
working in a situation that more nearly parallels that of a
business office.
A small beginning can be made with present equipment
through skillful planning and good teaching to demonstrate that
maximum use will be made of more and better equipment. At
this same time, there should be concerted plans for future im-
provements, not for one school or one community but for all
schools in the State. These plans must provide for breaking
down the compartment system of teaching and for substituting
a fully integrated course of study leading to occupational pro-
ficiency, with high standards set and met.
Certainly, business training can be advanced through wider
use. of coordinated work programs, which have proved their
worth in distributive and diversified cooperative training pro-
grams for high school boys and girls during the past fifteen years.
Coordinated work programs call for close cooperation among
faculty members; too, they call for well-trained coordinators of
office occupations who will have had at least two years of real
work experience plus specialized training for this particular type
of teaching. Once the teacher-coordinator has experienced the
satisfaction that comes from a well-organized cooperative train-
ing program, he will deem well spent his preparation for the
work.
PROFESSIONAL GROWTH
Because business education is by its nature dynamic, it is nec-
essary for the business teacher to keep abreast of developments









24 GUIDE TO TEACHING BUSINESS EDUCATION

in the business world and in the field of business teaching. To
assist him in accomplishing this professional growth, several
suggestions are offered:

1. Membership in professional associations is urged. Associa-
tions of a general nature that will prove helpful to the business
teacher are the National Education Association and the Florida
Education Association. Those specifically limited to teachers of
business education are the United Business Education Associa-
tion, the National Business Teachers' Association, the Eastern
Commercial Teachers' Association, the Southern Business Edu-
cation Association, and the Business Education Department of
the FEA.

In order that the teacher may benefit from membership in
organizations selected, he must participate actively. Attendance
at meetings and activity in their programs are privileges that
are available to all business education teachers. It is especially
recommended that teachers in Florida endeavor to attend one of
the conventions of NBTA, ECTA, or SBEA when a convention is
held in a city not too far distant for time to permit attendance.
The fresh viewpoint gained from attending one of these con-
ventions is eminently worth the time spent.

Of great benefit to the business education teacher who needs
wider acquaintanceship in the field is active participation in
county and district teachers' organizations. He will profit not
onlyfrom the standpoint of help received; he will grow because
of help he can give in such situations.

2. Subscriptions to business education publications are ad-
vised. Among these, the Journal of Business Education and the
Business Education World are pertinent to classroom teaching
and the administration of business education. Membership in
the United Business Education Association entitles the teacher
to receive two worthwhile publications without extra cost: The
UBEA Forum (monthly) and the National Business Education
Quarterly. Among valuable publications on the free list is the
Balance Sheet, which can be used to excellent advantage in the
classroom.











3. Teacher vacation employment is particularly recommend-
ed for professional improvement. The policy committee of the
National Association of Business Teacher-Training Institutions
stated in Bulletin 32, January, 1944: "Occupational business
experience should be required of prospective teachers of business
subjects." Not only is business experience recommended by this
policy committee for pre-service training of business teachers,
but even more so for in-service training of teachers. While sum-
mer employment seems to offer the only opportunity for the
teacher in service to meet the situation, such work experience
is rated high by teacher-training institutions: "These jobs, be-
cause of their necessarily being temporary, may not be commen-
surate with the teacher's abilities, but the experience gained
therefrom is in line with the initial jobs to be obtained by those
teachers' students."' Teachers can use this opportunity to improve
office-machine skills, to study office etiquette, techniques, and
standards, to develop a marketable capacity, and to gain further
community respect for a practicable knowledge.2
4. Extended study is essential to professional growth. Atten-
tion should be given to study in three fields: general education,
with emphasis on the social sciences; business subjects; and
teaching procedures.
5. Travel, with its unlimited opportunities, is suggested for
the general education it affords and for the rest and relaxation
that every teacher must have if he is to maintain enthusiasm for
his work or find inspiration for better teaching.
6. Visits to offices to observe modern office practices, new
developments, and techniques are encouraged for the purpose
of helping the teacher keep the business education program
functional.
7. Affiliation with business groups and membership in civic
organizations will prove of benefit to the teacher through in-
creasing his opportunities for contact with leading business men
and women in the community and, through them, finding new
avenues to richer living, personally and professionally.
8. Through keeping his professional library current and vital,

llvan D. Calton, "Business Experience for Business Teachers," The
Journal of Business Education, May, 1946, p. 11-12.
2Clarence G. Enterline, "Teachers Worked in War Plant X," the
Business Education World, November, 1944, pp. 145-146.









26 GUIDE TO TEACHING BUSINESS EDUCATION

the teacher will find continual growth. He will learn to exercise
discrimination in taste as he becomes better acquainted with
books.
9. The reading of business magazines as well as business
education publications contributes to improvement. Community
of interest with others who have ideas and information to pass
on, and entree to general conversations and discussions is effected
through acquaintanceship with such business niagazines as
Printers' Ink, American Business, Tide, Fortune, Business Week,
and The Nation's Business.
10. Active participation in business conventions and con-
ferences is another means of widening the teacher's viewpoint
and enlarging his circle of interests. The State Chamber of
Commerce will furnish names, dates, and locations of conven-
tions meeting in Florida cities.
11. The National Office Management Association (NOMA)
invites business teachers to cooperate with its chapters in making
business studies; and it has a wealth of information which it will
share with teachers who manifest interest.
12. The newspapers and radio are endorsed as instruments
for keeping up to date on business developments. Such groups
as better business bureaus, chambers of commerce, State em-
ployment departments, and the United States Department of
Commerce sponsor radio programs on timely themes that may
play a significant part in widening business horizons for busy
teachers.
13. Fostering a school chapter of Future Business Leaders
of America, with the necessary approved community or business
project, affords professional contacts of national scope and en-
larges the teacher's local service.
14. It is suggested that Florida business teachers work out
plans for a clearing house through which they may exchange
information on publications, tests, new procedures. Thumbnail
reviews of new books, new tests, new services, and the addresses
of publishers could be made available to all teachers through this
clearing house, thus diminishing faulty choices in accessions and
eliminating duplication of effort. The business education group
might organize such a clearing house at the annual meeting of
the FEA in the spring.











PART III
GENERAL SOURCES OF REFERENCE
AUDIO-VISUAL AIDS
SUBJECT-MATTER COURSES


GENERAL SOURCES OF REFERENCE
Business Education Index, The Business Education World, 270 'Madison
Avenue, New York 16, New York.
Good, Carter, V., Dictionary of Education, New York: McGraw-Hill Book
Company, Inc., 1945.
Haynes, Benjamin R., Broom, M. E., and Hardaway, Mathilde, Tests and
Measurements in Business Education, Cincinnati: South-Western Pub-
lishing Company, 1940.
Haynes, Benjamin R. and Humphrey, Clyde W., Research Applied to
Business Education, New York: Gregg Publishing Company, 1939.
Monographs in Business Education, South-Western Publishing Company.
"Periodicals of Professional Interest to Business Teachers," U. S. Office
of Education, Washington 25, D. C. (free bulletin).
"U. S. Government Publications of Professional Interest to Business
Teachers," U. S. Office of Education, Washington 25, D. C. (free
bulletin).
Service columns in U. B. E. A. Forum, Business Education World,,Balance
Sheet and other magazines.
Yearbooks of the various business teacher associations.


The textbooks named in connection with the various courses
are limited to library accessions and textbooks received in re-
sponse to workshop requests circularized to publishers of busi-
ness textbooks. A list of publishers, with their addresses, is given
here so that teachers may write for price lists and descriptive
announcements of offerings in their subject-matter fields. Cur-
rent professional magazines should be regularly examined for
announcements of new books and services.


Allyn and Bacon
11 East 36th Street
New York 16, New York
American Book Company
88 Lexington Avenue
New York 16, New York
Ginn and Company
Statler Building
Boston 17, Massachusetts
The Gregg Publishing Com-
pany
270 Madison Avenue
New York 16, New York
Charles R. Hadley Company
Hadley Building
Atlanta, Georgia


D. C. Heath and Company
285 Columbus Avenue
Boston, Massachusetts
Henry Holt and Company
257 Fourth Avenue
New York, New York
J. B. Lippincott Company
521 Fifth Avenue
New York, New York
Longmans, Green and Com-
pany, Inc.
55 Fifth Avenue
New York 3, New York
Lyons and Carnahan
76 Ninth Avenue
New York, New York









28 GUIDE TO TEACHING BUSINESS EDUCATION

The Macmillan Company Science Research Associates,
60 Fifth Avenue Inc.
New York 11, New York 228 S. Wabash Avenue
McGraw-Hill Book Company Chicago 4, Illinois
330 West 42nd Street South-Western Publishing
New York 18, New York Company
634 Broadway
Prentice-Hall, Inc. Cincinnati 2, Ohio
70 Fifth Avenue
New York 11, New York The John C. Winston Com-
pany
The H. M. Rowe Company Winston Building
624 North Gilmor Street 1006-1022 Arch Street
Baltimore 17, Maryland Philadelphia, Pennsylvania

AUDIO-VISUAL AIDS
The Consumer Education Study of the National Association
of Secondary School Principals, a department of the National
Education Association, announces that it is now undertaking a
constructive program in the field of audio-visual education: "The
project does not intend to produce any pictures itself, nor does
it intend to make decisions or issue edicts on how films should
be produced. It proposes to serve as a medium through which
those who do put informative films in circulation and those who
use the films may analyze and better decide what films should
be made and how they should be produced and presented for
greatest effectiveness. .. The headquarters for the present are
at 1600 Broadway, Room 1000, New York 19, New York."'

Immediate aid for the business education teachers will be
found in Monograph 66, Auditory and Visual Aids in Business
Education, issued in 1947 by the South-Western Publishing Com-
pany, and in Bulletin No. 40 of the National Association of Busi-
ness Teacher-Training Institutions, Projected Visual Aids in
Business Education. Both publications tell where to find suitable
films and slides, how to use them, and how to evaluate them.
The NABTTI Bulletin 40 has the added advantage of suggesting
only films that have been evaluated and found suitable. This
bulletin may be purchased for fifty cents from Dr. Paul Selby,
Kirksville State Teachers College, Kirksville, Missouri.

UBEA Forum and the Balance Sheet contain columns of
visual aids reviews that will enable the teacher to keep up to
date on teaching materials.

IFlorida School Bulletin, December, 1946.











The Florida Film Depository of the University of Florida
issues a list of free films that teachers may borrow for payment
of carrying charges. Requests for this list should be addressed
to Department of Visual Instruction, Seagle Building, Gaines-
ville, Florida.

BOOKKEEPING
First Year
General Statement
Grade Placement: 11 or 12
Number of Semesters: 2
Credit:. 1
Bookkeeping has both personal and vocational values. The
first semester of bookkeeping provides an understanding of the
basic principles of the bookkeeping cycle as it applies to the
records of an individual, a family, a social organization, or a
small business.
The content of the second semester begins the vocational
aspect of bookkeeping, and gives the pupils a more comprehen-
sive understanding of procedures and practices.
Specific Objectives
1. To teach the pupil to understand and read intelligently
the material in the textbook, through the development of
the specific bookkeeping vocabulary and concepts.
2. To create an interest in bookkeeping and accounting
through the proper presentation of the economic, social,
vocational, and personal use values.
3. To acquaint the pupil with job opportunities and possible
advancements through the study of bookkeeping and
accounting.
4. To develop the qualities of neatness, promptness, and
accuracy through daily practice.
5. To develop the habit of systematic procedure in record
keeping.
Course Content
I. Introduction to Bookkeeping
II. The Bookkeeping Cycle
A. Journalizing
B. Posting
C. Trial Balance









30 GUIDE TO TEACHING BUSINESS EDUCATION

D. Statements
E. Closing the Ledger
III. Application of Principles to Personal and Social Group
Record-Keeping
(Selection of instructional materials to be determined
by pupils' needs, interests and experiences.)
A. Record-keeping for Social Activities
B. Record-keeping for Family, and Budgeting
C. Record-keeping for Professional Men
D. Record-keeping for Farmers
E. Social Security and Income Taxes
IV. Journals
A. Sales Journal
B. Purchases Journal
C. Cash Receipts Journal
D. Cash Payments Journal
E. General Journal
V. Work at Close of Fiscal Period
A. Work Sheet
B. Financial Reports
C. Adjusting and Closing Entries
VI. Practice Set (Serves as a review of theory, through
applications of principles.)
VII. Valuation Accounts
A. Depreciation of Fixed Assets
B. Bad Debts and Accounts Receivable
VIII. Income and Expense Items
A. Interest and Bank Discount
B. Accrued Income and Accrued Expense Items
C. Review of Social Security and Income Taxes
IX. Columnar Records (Cash Records)
X. Negotiable Instruments
A. Notes and Trade Acceptances
B. Commercial Drafts
XI. Types of Ownership
A. Single Proprietorship
B. Partnership
C. Corporations
D. Co-operatives










XII. Practice Set (It is suggested that this set include busi-
ness forms and papers.)
Procedures
1. The balance sheet, journal, account, equation, or special
journal approach may be used in the teaching of book-
keeping.
2. The teacher's manual, which may be secured without cost
from the textbook publishers, provides numerous sug-
gestions for adapting techniques and procedures to par-
ticular situations.
3. In the early assignments, simple illustrations from the
pupils' environment should be used to develop bookkeep-
ing concepts and terminology.
4. Workbooks are both learning aids and teaching aids. The
pupils may use them in the preparation of their regular
assignments, and in classroom activities and discussion.
The teacher may use certain portions for diagnostic pur-
poses, special drill materials, and classroom testing.
5. The teacher should make effective use of the blackboard,
bulletin board, textbook models and illustrations, speci-
mens of business forms and records,-and educational films.
6. In the presentation of theory a part of every class period
should be devoted to explanations, illustrations, and dis-
cussions, followed by supervised pupil activities in written
exercises and projects.

BOOKKEEPING
Second Year
General Statement
Grade Placement: 12
Number of semesters: 2
Credit: 1 unit
Prerequisite: one year of bookkeeping
The purpose of second-year bookkeeping is to provide train-
ing in the advanced procedures and techniques of bookkeeping
and accounting as they apply to the partnership and corporation
types of ownership in wholesale, departmental, or manufacturing
business enterprises.
Where bookkeeping machines are a part of school equipment
instruction in their use should be incorporated in this course.










32 GUIDE TO TEACHING BUSINESS EDUCATION

Specific Objectives
1. To develop proficiency in bookkeeping involving advanced
procedures.
2. To develop a further understanding of the accounting
techniques involved in the formation, operation, and dis-
solution of a partnership.
3. To develop an understanding of records and accounts that
are applicable to a corporation.
4. To aid the pupil in determining the condition of a business
by interpreting financial reports.
5. To provide an understanding of the special accounting
problems involved in the handling of C.O.D. purchases
and sales, installment sales, consignment sales, and de-
partmental purchases and sales.
6. To provide an understanding of the essentials of an ac-
counting system for a manufacturing business.
7. To develop an understanding of the voucher system of
accounting.
Course Content
I. Advanced Bookkeeping Methods
A. Review Af Special Journals
1. Columnar General Journal
2. Columnar Cash Receipts Journal
3. Columnar Cash Payments Journal
4. Columnar Purchases Journal
5. Columnar Sales Journal
B. Review of Controlling Accounts
C. Additional Concepts of Adjustment Accounts
1. Deferred and Accrued Items
2. Depreciation and Depletion
3. Bad Debts
D. Machine Bookkeeping (where machines are pro-
vided.)
II. Advanced Partnership Accounting
A. Formation of Partnerships
1. Legal Requirements
2. Admission of a Partner
B. Dissolution of a Partnership
C. Division of Partnership Profits and Losses











D. Reorganization and Liquidation of Partnerships
III. Practice Set on the Partnership
IV. Corporation Accounting
A. Vocabulary
B. Legal Requirements and Organization
C. Bookkeeping-Records and Reports
V. Purchases and Sales
A. Installment Sales
B. C.O.D. Sales
C. Consignment Sales
D. Departmental Accounting
VI. Voucher System of Accounting
VII. Practice. Set (Corporation-preferably with business
papers and forms)
VIII. Manufacturing Accounting-Records and Reports
IX. Analysis of Reports
A. Comparative Statements
B. Numerical Classification of Accounts
C. Ratios
D. Budgets

Procedures
1. The teacher should bear in mind that a complete under-
standing of the bookkeeping principles and practices is more
valuable than the completion of an allotted quantity of textbook
pages and exercises.
2. The presentation of corporation accounting should empha-
size the similarity between business transactions of a corporation
and those of a partnership.
3. The difference between the ownership account in a part-
nership and the capital stock account in a corporation should be
clearly and thoroughly presented.
4. When bookkeeping machines are available, definite time
all6tments should be made for instruction and adequate practice.
5. Pupils whd have mastered their assignments may be per-
mitted, under teacher supervision, to assist individuals who need
help.









34 GUIDE TO TEACHING BUSINESS EDUCATION

'6. Individual differences in learning rates should receive con-
sideration through flexibility of assignments, particularly in sup-
plementary materials, with specified minimum requirements and
recognition for additional achievement.
7. It is recommended that adding machines be made avail-
able in the classroom and that the pupils be encouraged to use
them as a business tool in bookkeeping.
8. Field trips, to observe record-keeping practices in banks,
post offices, and business establishments are motivating and in-
structional.
9. Class participation in projects such as the "Bookkeeping
Projects" sponsored by the Business Education World provide
motivation and summary application of classroom learning.
Evaluation
Continuous appraisal, both objective and subjective, of
pupils' attainments, needs, and progress should characterize the
bookkeeping course.
Qualitative ratings should be made and frequently recorded
as definite outcomes are observed in neatness and accuracy or
other traits, systematic work habits, evidence of relational think-
ing, abilities in problem solving, and contributions to group dis-
cussion and activities.
Objective measures can be applied through the use of work-
book exercises, problem tests, and printed tests prepared with
scoring standards by textbook authors for periodic and terminal
testing.
The textbook syllabi and teacher's handbooks give directions
for progressive appraisal of the pupils' performance on practice
sets.
REFERENCES
Altholz, N., and Lile, R. A., Bookkeeping in Everyday Life, Lyons and
Carnahan, 1938.
Andruss, Harvey A., Ways to Teach Bookkeeping and Accounting, South-
Western Publishing Company, 1943.
Bowman, Charles E., and Percy, Atlee L., Business and Bookkeeping Pro-
cedure, American Book Company, 1941.
Brock, Ethel, "A History of High School Bookkeeping Objectives," Mono-
graph 47, South-Western Publishing Company, 1939.
Carlson, Paul A., Forkner, Hamden L., and Prickett, Alva L., Dictionary
of Bookkeeping and Accounting Terminology, South-Western Pub-
lishing Company, 1942.
Carlson, Paul A., Forkner, Hamden L., and Prickett, Alva L., 20th
Century Bookkeeping and Accounting, 19th Edition, South-Western
Publishing Company, 1947.











Feron, Edwin H., Intensive Bookkeeping and Accounting, The Gregg
Publishing Company, 1935. -
Freeman, M. Herbert, Goodfellow, Raymond C., and Hanna, J. Marshall,
Practical Bookkeeping for Secretaries and General Office Workers,
The Gregg Publishing Company, 1943.
"Improving Instruction in Bookkeeping," The National Business Education
Quarterly, Vol. IX, No. 2 (Winter Issue, 1940).
Kirk, John G., Allerman, George M., and Klein, Isadore, Bookkeeping for
Personal and Business Use, The John C. Winston Company, 1939.
Knost, Ralph P., "A Classroom Teaching Procedure in Bookkeeping," The
National Business Education Quarterly, Vol. XV, No. 4 (Summer
Issue, 1947).
"Record Keeping for Small Stores," Senate Committee Print No. 2, 79th
Congress, 1st Session, 1945, Superintendent of Documents, Washing-
ton, D. C.
Selby, Paul O., The Teaching of Bookkeeping, The Gregg Publishing Com-
pany, 1945.
"A Survey of Needs and Trends in Bookkeeping," Monograph 46, South-
Western Publishing Company, 1939.
"Suggested Teaching Methods for Bookkeeping and Accounting," Mono-
graph 62, South-Western Publishing Company.
"Teaching of Bookkeeping and Accounting" (Reference), Business Edu-
cation Service, United States Office of Education, 1946. (Free)
Zelliot, Ernest A., and Leidner, Walter E., Zelliot-Leidner Introductory
Bookkeeping, Prentice-Hall, Inc., 1947.

BUSINESS CORRESPONDENCE

General Statement
Grade Placement: 12
Number of Semesters: 2
Credit: 1 Unit
Business Correspondence includes the application of gram-
mar, vocabulary, effective expression, punctuation, and psychol-
ogy to the varied situations' and problems of modern business.
"Approximately 90 per cent of all business is accomplished by
the business letter, leaving about 10 per cent to be carried on by
means of the telephone, the telegraph, and the personal inter-
view."' From the viewpoint of the businessman, business dor-
respondence should be taught in the business education depart-
ment by a teacher who has had some occupational experience
which entailed correspondence.2

'Charles C. Parkhurst, English for Business, (Prentice-Hall, Inc., New
York, 1944), p. 4.
2Ivan Stringer, "The Teaching of Business English in the Compre-
hensive High School," The National Business Education Quarterly (Win-
ter,.1946), p. 12.









36 GUIDE TO TEACHING BUSINESS EDUCATION

General Objective
To develop the pupil's ability to speak and write correct and
effective English for social and business purposes.
Specific Objectives
1. To establish correct habits in the use of fundamentals of
grammar through functioning experience in spelling,
punctuation, diction, and sentence structure.
2. To improve the pupil's ability to express himself orally in
personal and business situations, stressing the importance
of improving enunciation and developing agreeable voice
tone and pitch.
3. To develop the pupil's ability to express himself correctly
and effectively in the writing of personal and business
letters and other business forms.
4. To familiarize the pupil with different types and forms of
social and business writing used by individuals and busi-
ness organizations.
5. To acquaint the pupil with business concepts involving
business letters and related business papers, including
telegrams and cablegrams.
6. To develop the pupil's ability to solve simple business
problems and to express their solution in proper business
terminology that indicates conception of practices com-
mon to the occupation or trade.
7. To provide an understanding of how and why people
react as they do to oral suggestions.or directions, or to
business letters.
Course Content and Procedures
The subject matter in business correspondence incorporates
the following areas:
I. Business Writing: Composition
II. Review of Grammar
III. Oral Expression
IV. Spelling and Vocabulary Building
V. Reading
VI. Handwriting
Since the review of fundamentals should be on a functional
basis, letter writing introduces the course to provide pupil ex-
periences which will reveal the individual's weakness in gram-











mar, spelling, punctuation, and handwriting, and which will like-
wise show his strengths and thus tend to encourage and motivate
the pupil. Subsequent procedures will then be directed toward
eliminating deficiencies through reteaching and clarification and
toward advancing the development of known abilities. By making
use'of every opportunity for review of fundamentals, the teacher
will be able to cover the fundamental principles of grammar in
this functional way as they are needed. Oral expression is also to
be integrated with grammar, vocabulary building, and reading.
I. Business Writing: Composition
A. Structure of the business letter
1. Mechanics of Letter Layout
2. Letter Styles
3. Two-page Letters
B. The message
1. Letter Outline
2. Development of Effective Topic Sentences
3. Development of Topic Sentences into Para-
graphs
4. Development of Effective Letters
5. Psychology of Tone
6. Pitfalls
C. Characteristics of Good Letters
D. Types of Letters
The following types of business letters should
be taught from the point of view of developing
an understanding and appreciation of (a) their
respective purposes, (b) psychology involved in
their treatment, and (c) techniques of writing,
arrangement, and devices to increase their effec-
tiveness. Pupils should be requested to bring in
specimens of real business letters. These letters
should be read, studied, and criticized for appear-
ance, content, grammar, spelling, arrangement, and
psychology.
1. The simpler types of business letters and social
letters. Pupils in high school should write only
those types of letters that would come within
the range of their experience, such as:









38 GUIDE TO TEACHING BUSINESS EDUCATION

a. Letters of inquiry, request, reply
b. Announcements, business invitations, appoint-
ments
c. Orders, remittances, acknowledgements
d. Asking, granting, or declining favors
e. Appreciation, congratulation, praise
f. Introduction, recommendation
g. Friendly letters
h. Letters of application
2. The more complex types of business letters
a. Individual sales letters
b. Form letters
c. Adjustment letters
d. Credit and collection letters
E. Related Business Writing
1. Business reports
2. Outlines
3. Briefs, digests, and summaries
4. Interoffice correspondence
5. Instructions to employees
6. Data sheets
7. Telegrams, cablegrams, and letters of confirma-
tion
8. Minutes
9. Resolutions
F. Mechanics of Style in Business Letters
1. Writing numbers
2. Writing proper names and titles
3. Use and writing of abbreviations
4. Mechanical means of emphasis
5. Complimentary close to match salutation
G. Preparation for Mailing
H. Postal Cards

II. Review of grammar
Whenever need arises, the teacher should take time
out to reteach and clarify points that are not understood
by the class. Special needs of individuals should be
met without loss of class time, through brief direc-










tion to sources for remedial help. For example, three
ways in which a difficulty can be met are: (a) Speci-
fic reference to explanation in grammar textbook,
(b) reference to corrective exercises in grammar
textbook, and (c) supplementary instruction material
in the form of a sheet prepared by the teacher to give
information and remedial suggestions on the particu-
lar fault.
Supplementary instructional materials should be
collected by the teacher for remedial work or for
clarification of problem situations.
Workbooks that provide additional drill on such
items as pronouns and their usages, troublesome
verbs, possessives with gerunds, and other elements
should be included in such collections.
Reference books that offer fuller explanation
than the current text can be keyed by the teacher and
issued to pupils who need individual help.
As soon as experience reveals specific common
weaknesses, the teacher should construct and have
duplicated supplementary materials for individual
remedial work.
A. Parts of Speech as They Are Related to Business

Writing
1. Nouns
a. Common: general and technical
b. Proper: names of individuals, organizations,
places, trade names; capitalization of prop-
er nouns
2. Verbs, expressing life or action
3. Pronouns, eliminating repetition and monotony
4. Adjectives, creating mental pictures
5. Adverbs, giving sensitive direction to the verb:
when, how, how much, where, why
6. Prepositions and conjunctions
B. Effective sentences and their punctuation.
1. Variety in sentence structure: length and type
2. Unity, coherence, emphasis









40 GUIDE TO TEACHING BUSINESS EDUCATION

3. Punctuation marks and their use for clearness
in each type of construction
C. Effective paragraphs and their development: min-
iature theme
1. Selection of one central thought
2. Selection of closely related sentences
3. Logical order, unity, coherence, emphasis
4. Length of paragraph: variations, reasons for
short paragraphs in business letters
III. Oral expression
Opportunities for speaking should be given daily
during the course through the pupil's participation in
discussion, reports, and other oral class activities,
such as:
Presiding in class Telephoning (dramatized)
Introducing speakers Interviewing (dramatized)
Making motions Explanations of situations,
Making announcements reports, records
Receiving visitors Voice recording
Pupils' oral reports on materials read on subject-
field topics or based on personal experience should
be outlined and carefully prepared for delivery before
the class.
Through voice recording, the pupil will realize the
need for improvement in enunciation, tone, or pitch.
IV. Spelling and vocabulary building
Spelling, a basic subject, should be taught through-
out the course and should be integrated with all written
work. Improvement in pronunciation and enunciation
is developed through spelling and an understanding of
phonetics. Words that are mispronounced because of
omission of syllables usually are misspelled.
The pupil should understand and apply the simple
spelling rules; e. g., the formation of plurals, the addi-
tion of suffixes, etc. A procedure for learning to spell
a word is:
Get a correct visual impression.
Pronounce the word correctly.










Get a correct sound impression by dividing the word
into syllables, with diacritical marks.
Study carefully its meaning and derivatives.
Use it correctly in a sentence.
Pretesting the pupil's ability in spelling and vocabu-
lary is necessary for planning effective remedial work.
Achievement tests should be given at intervals.
Every pupil should be required to have a dictionary
and, under the direction of the teacher, should learn to
use it for aid in spelling, pronunciation, meaning, sylla-
bication, hyphenation, part of speech, derivation, and
synonyms.
Further vocabulary building may be accomplished
through a study of (a) synonyms, antonyms, homonyms;
(b) prefixes and suffixes; (c) words and their deriva-
tives; (d) word grouping: nouns with appropriate
adjectives in combination, verbs with appropriate ad-
verbs in combination.
As a class project in vocabulary building, each pupil
may bring in his contribution of technical business
terms, words and expressions common to all business,
terminology of his subject-fields in school, and words
encountered in his general reading. These will be
looked up in the dictionaries, discussed, studied and
used by the pupils. Words and expressions common
to all business and technical business terms would have
*major consideration. Dictation of sentences containing
business terms is also a helpful procedure in spelling
and vocabulary building.
V. Reading
Since reading is a basic skill for all pupils, both oral
and silent reading should be given consideration through-
out the course.
Classwork should include instruction in reading for
understanding, for development of speed, for interpre-
tation of problems and reports that are written in the
language of business, and for following of instructions
or directions.









42 GUIDE TO TEACHING BUSINESS EDUCATION

Pupils may bring to class copies of financial reports,
business magazines and reference books, business letters,
papers, and forms, and written instructions. These ma-
terials should be shared, read, and discussed.
Pupils should be encouraged to read, both in and out
of school, news, trade, and general magazines and news-
papers that present local, state, national, and world news.
This reading should be correlated with the pupil's oral
and written reports.
VI. Handwriting
Handwriting is a basic skill which should be culti-
vated throughout the business correspondence course.
The writing of figures is particularly important in busi-
ness training. Handwriting has two forms: script and
printing. For certain business purposes, script hand-
writing and printing are specified in preference to type-
writing. Handwriting is frequently required in filling
out application forms, and the applicant is judged by
the legibility and neatness of his writing, as well as by
the merit and completeness of his information.
Instruction in handwriting should be remedial in
character. It should be taught from the functional point
of view, and it should be correlated with spelling. Any
type of business writing should be an experience for the
improvement of legibility, fluency, and speed.
Evaluation
All letters and other written work are samplings that serve
as a measure of achievement and progress.
Testing provides an experience for the pupil which is an
aid to the teacher in evaluating progress. When particular abili-
ties are to be tested, one or several of the following methods may
be used:
Assignments in composing and writing a business letter give
a basis for checking pupils' use of words, correct sentence struc-
ture, spelling, syllabication, punctuation, correct application of
the principles of grammar and of principles pertaining to effec-
tive business letters.











When recognition of letter styles or types of letters is to
be tested, samples of real letters illustrating these styles and
types may be presented for identification.
Oral expression may be measured by a simple rating scale,
prepared by the teacher, for checking abilities in the use of
words, voice tone, pronunciation, and poise.
For testing vocabulary, standardized tests may be used. The
progress of the individual can be measured by comparing the
results of a test given at the beginning of the course with the
results of an identical or equivalent test at the close of the course.
Particular areas of grammar, punctuation, and capitalization
may be tested by means of diagnostic and achievement tests given
at intervals and at the end of the course. A comparison of the
results of an achievement test with results of protests will show
the pupil's growth in that area. The testing may be particular-
ized by asking the pupil to write an assignment and telling him
that he is to be rated on any one or all of these attainments: (a)
spelling, (b) sentence structure, (c) punctuation, (d) grammar.

BUSINESS LAW
General Statement
Grade Placement: 11 or 12
Number of Semesters: 1
Credit: 12 unit
Objectives
1. To enable the pupil to acquire an adequate legal vocabu-
lary to meet his business needs.
2. To provide the pupil with an understanding that there are
times and places when legal advice is necessary.
3. To create a desire in the pupil to uphold moral as well as
legal obligations.
4. To provide the pupil with an understanding of the de-
velopment of modern law.
5. To acquaint the pupil with the organization, advantages,
jurisdiction, and uses of the different courts.
6. To develop in the pupil an understanding of contractual
relations.
7. To give information about the legal aspects of negotiable
instruments.









44 GUIDE TO TEACHING BUSINESS EDUCATION

8. To enable the pupil to acquire a knowledge of the laws
relating to producer.
9. To acquaint the pupil with legal rights and obligations
pertaining to insurance contracts.
10. To acquaint the pupil with property rights and laws relat-
ing to the acquisition and sale of property.
11. To give information about Florida statutes as they apply
to common aspects of business life.
12. To develop in each pupil an increasing understanding and
awareness of his legal rights and obligations.

Course Content
A. Development of Law in General
1. Substantive Law
2. Remedial Law
3. Organization of Courts, Their Officers, Their
Functions and Procedures
B. Contracts
1. Parties: Capacity of Persons to Contract
2. Statute of Frauds
3. Legal Purpose
4. Assignment and Discharge
C. Negotiable Instruments
1. Requirements and Kinds
2. Presentment and Acceptance
3. Transfer
4. Dishonor and Protest
D. Bailments and Carriers
1. Common Rights, Duties, Obligations of Bailor
and Bailee
2. Bailments for Benefit,of Bailor and Bailee
3. Carriers of Property, Passengers
E. Banks and Banking
1. Types
2. Deposits, Withdrawals, Interest
F. Partnerships
1. Nature, Rights, Duties
2. Liability, Dissolution











G. Corporations
1. Organization
2. Powers and Liabilities of Stockholders and
Directors
3. Dissolution
H. Agency
1. Creation and Termination
2. Rights and Obligations of Parties
I. Insurance
1. The Insurance Contract
2. Life Insurance
3. Automobile Insurance
4. Property Insurance
J. Real Property
1. Owning, Renting (landlord and tenant)
2. Acquiring Title (recording titles)
3. Transfer of Title (wills and inheritance)
4. Mortgages
K. Civil Wrongs and Crimes-types and definitions
Procedures
The teachers and pupils should gather current related ma-
terials from daily newspapers and magazines, for discussion and
bulletin board display.
A general case book may be used by the teacher in selecting
cases for laboratory exercises. Real cases that have been ruled on
by a court are better than hypothetical cases.
Thought questions should be formulated to stimulate dis-
cussion.
Outstanding lawyers and legislators may be invited to talk
to the class and to answer pupil questions.
Pupils should be encouraged to gather and organize effect-
ively clippings, pictures, and drawings that pertain to the various
topics. These may be arranged in notebooks, donated to the class
scrapbook or the class file, used as poster material, or arrayed
for a frieze.
A trip to the State Legislature, if possible, is a learning
experience long to be remembered by the entire class.
A trip to a courtroom to hear an actual case gives the pupil
concrete examples of law procedures. The teacher should discuss










46 GUIDE TO TEACHING BUSINESS EDUCATION

any proposed trip with the judge in advance, in order to select a
civil case appropriate for the maturity of high school students.
Pupils may. wish to conduct a moot court after a visit to a
courtroom trial or after seeing a motion picture of one. For
procedures, see "A Term Project in Commercial Law," by Sidney
I. Simon in the January, 1947, Balance Sheet.

Evaluation
Case problems in the textbook and supplementary references
constitute good measuring devices for evaluating the pupil's
knowledge and his ability to organize this knowledge for correct
solutions.
A series of four examinations in business law, published in
the Business Education World, may be copied by the teacher for
classroom testing:
1. "Law of Contracts," October, 1940.
2. "Law of Sales of Personal Property and Bailments and
Carriers," November, 1940.
3. "Law of Negotiable Instruments, Guaranty and Surety-
ship, and Insurance," December, 1940.
4. "Law of Real Estate, and Social Legislation," February,
1941.
Standardized tests in business law afford evaluative com-
parisons of pupil attainments with established norms:
1. Parke Commercial Law Test, L. A. Parke, Bureau of
Educational Measurements, Kansas State Teachers Col-
lege, Emporia. (One form only)
2. Westin Commercial Achievement Test, High School and
College, California Test Bureau. "This is a group test and
is designed to measure the proficiency of students in the
commoner and more essential elements of business law."
It is recommended that teachers write to textbook publishing
companies for information about tests and for manuals, work-
books, textbooks, or other teaching aids. The following companies
publish business law tests:
The John C. Winston Company, Philadelphia
Prentice-Hall, Inc., New York
South-Western, Cincinnati











Harlow Publishing Corporation, Oklahoma City
The Gregg Publishing Company, New York
American Book Company, New York

REFERENCES
Getz, Kanzer, and Gustenberg, Essentials of Business Law, Prentice-Hall,
Inc., 1947.
Good, Harry I., and Keicher, Rose M., Visualized Business Law, Oxford
Book Company, Inc., 1940.
Jacobs, Lloyd H., "Improvement of Classroom Teaching in Business Law,"
Eastern Commercial Teachers' Association, Twelfth Yearbook, (1939),
p. 97.
Kanzer, Edward M., "Vitalizing the Teaching of Business Law," Eastern
Commercial Teachers' Association, Twelfth Yearbook (1939), p. 97.
Levine and Mandel, Business Law for Everyday Use, The John C. Winston
Company, 1940.
Pomeroy and Fisk, Applied Business Law, South-Western Publishing
Company, 1944.
Rosenberg, R. R., American Business Law, The Gregg Publishing Com-
pany, 1942.
Travers,, Michael A., "Problems of Business Law," Eastern Commercial
Teachers' Association, Thirteenth Yearbook (1940), p. 213.
Travers, Rogers, and Thompson, Business Law and Procedure, American
Book Company, 1937.
BUSINESS MATHEMATICS
General Statement
Grade Placement:
The first semester of business mathematics is placed at
the tenth grade; the second semester may continue on
that level as a foundation for other courses. For many
pupils, however, it is well to defer the second semester's
work to the 12th grade, when the learning is most mean-
ingful in anticipation of occupational or other applied
use.
Number of Semesters: 2
Credit: 1/2 unit for each semester
General Objective:
To develop in the pupil an understanding of and ability to
effectively use practical and essential mathematics in his daily
life, and to give him a background of information concerning
business finances and personal finances.
Specific Objectives:
1. To extend mastery of the fundamental operations, with
particular emphasis on practical application to business
activities.









48 GUIDE TO TEACHING BUSINESS EDUCATION

2. To develop speed, accuracy, and neatness in solving prob-
lems dealing with business calculations.
3. To improve the abilities in mental computation.
4. To develop the habit of judging the reasonableness of
solutions and to instill in the pupil a desire to check all
solutions.
5. To develop an understanding of transactions involving
discounts, interest, percentage, mark-up, and mark-down.
6. To develop proficiency in solving problems involving
fractions frequently encountered in business transactions.
7. To encourage use of mathematical formulas after the pupil
understands basic procedure.
8. To develop the ability to read and make simple graphs.
9. To develop an understanding of and ability to solve prob-
lems related to home ownership, investments, and farming.
10. To develop an understanding of installment purchases
through a comparison with cash purchases.

Course Content-First Semester
I. Pretest or classification test
II. Review of fundamental operations
A. Addition
B. Subtraction
C. Multiplication
D. Division
E. Short Cuts
III. Fractions and percentages
A. Common fractions
B. Decimal fractions
C. Percentage-meaning, interpretive practice
D. Mental calculation of percentages
E. Aliquot parts
IV. The Arithmetic of Buying and,Selling
A. Discounts-trade and cash
B. Making change
C. Sales ticket
D. Mark-up; mark-down
V. Public Utilities
A. Telephone, telegraph











B. Water, gas, electricity
VI. Interest and Banking
A. Simple and compound interest
B. Bank reconciliation statement
VII. Personal budgeting
A. Income--constant and variable
B. Expense-constant and variable
C. Balanced budget
VIII. Problems in farming
A. Buying a farm
B. Maintenance of a farm
C. Practical measurements used on a farm
IX. Travel and Transportation
A. Mode
1. Automobile
2. Truck, bus
3. Airplane
4. Train

Course Content-Second Semester
I. The arithmetic of buying and selling
A. Brokerage and commission
B. Home ownership
1. Buying real estate
2. Financing the purchase of a home
3. Maintenance
4. Fire insurance
5. Making alteration on buildings
C. Installment buying
D. Investments
1. Stocks
2. Bonds
3. Savings
E. Sales returns and Allowances
II. Interest and Banking
A. Discounting interest-bearing and non-interest-bear-
ing notes
B. Review of bank reconciliation statements









50 GUIDE TO TEACHING BUSINESS EDUCATION

III. Business ownership
A. Sole proprietorship
B. Partnerships
C. Corporations
IV. Charts and graphs
A. Function
B. Kind
C. Interpretation
V. Taxes
A. Kinds
1. Property
2. Sales
3. Income
4. Old-age benefit and unemployment compensation
VI.'Insurance
A. Kinds and cost
1. Life
2. Accident
3. Health
4. Fire
5. Auto
VII. Weights and measures
A. Volume and capacity
B. Surface-area
C. Time
D. Measurement of lumber
E. Metric system
Procedures:
1. A pretest is recommended for each unit to partially de-
termine appropriate emphasis and time allotment.
2. Local business forms may be used to show the pupil how
prominent a part business mathematics plays in everyday
business.
3. Individual and group problem projects making use of
realistic problems within pupils' experiences and interests
will be found helpful.
4. Complete instruction should be given during the class
period concerning the assignment for the next day.











5. Materials may be obtained from the city hall, county
courthouse, and treasurer of County Board of Education
Sand from pupils themselves for the unit on taxes.
6. The teacher may make notes in margins of his personal
textbook and collect all pertinent clippings.
7. To encourage the checking of results for reasonableness
of an obtained solution, the teacher may:
(a) Have pupils write down an estimate for each solution
for comparison later with approved solution.
(b) Allow a few minutes near end of class period for
checking solutions.
(c) Instruct pupils to indicate which solution was an
estimate.

Evaluation
1. The protests may be teacher-made or those constructed
for the particular textbook in use.
2. Teacher-made objective type tests and tests prepared for
particular textbooks by the publishers are recommended
for determining pupil achievement in this course.

REFERENCES
Cowan, Harold E., "Basic Problems in Business Arithmetic," Eastern
Commercial Teachers' Association, Tenth Yearbook (1937), pp. 130-138.
Good and Hellriegel, Modern Exercises in Business Arithmetic, Oxford
Book Company, 1938.
Haynes, Broom and Hardaway, Tests and Measurements in Business Edu-
cation, South-Western Publishing Company, 1940.
Joint Committee Report, "Business Arithmetic Test," Eastern Commercial
Teachers' Association, Tenth Yearbook (1937), pp. 130-138.
Kanzer, E. M. and Schaaf, W. R., Essentials of Business Arithmetic, D. C.
Heath and Company, 1943.
Kinney, L. C., Business Mathematics, Henry Holt and Company, 1936.
Orleans, Jacob S. and Saxe, Emanuel, "An Analysis of the Arithmetic
Knowledge of High School Pupils," Research Studies in Education,
No. 2, The School of Education, The College of the City of New York.
Rosenberg, R. R., Essentials of Business Mathematics, Fourth Edition, The
Gregg Publishing Company, 1940.
Rosenberg, R. R., Teaching Methods and Testing Materials in Business
Mathematics, Second Edition, The Gregg Publishing Company.
Smithline and Thompson, Business Arithmetic, Prentice-Hall, Inc., 1941.
Van Tuyl, George, Business Arithmetic, American Book Company, 1947.
Waltham, W. Alan, "Problems of Business Arithmetic," Eastern Commer-
cial Teachers' Association, Thirteenth Yearbook (1940), p. 127.









52 GUIDE TO TEACHING BUSINESS EDUCATION

CLERICAL PRACTICE
General Statement
Grade Placement: 12
Number of Semesters: 2
Credit: 1 unit
The clerical practice course is a terminal vocational course
for the preparation of pupils for general office work. It includes
knowledge and applications of typewriting skill, non-typewriting
skills, machine techniques, and filing skills. Essential traits and
knowledge that should be encouraged for successful job holding
are to be developed throughout the course. It is recommended
that the clerical practice class be held in the typewriting room.
If it is carried on in a regular classroom, it should be scheduled
so that the typewriters and business machines are available.
Under the Diversified Cooperative Training Program in the
Florida Public Schools, which sets up a 4-hour school program
and a minimum of 20 hours a week on-the-job training schedule,
clerical practice may serve as one hour of related work in school
if the pupil is training for a clerical position and provided ap-
proval is first obtained from the State Supervisor of Trade and
Industrial Education.

General Objectives
1. To develop occupational proficiency in the performance
of various clerical tasks.
2. To develop personal traits that will enable the pupil to
use successfully his acquired clerical skills and knowledge.

Specific Objectives
1. To improve the pupil's typing skill by applying that skill
to specific business-situation problems.
2. To acquaint the pupil with office machines and develop
an initial employment skill on the most commonly used
ones.
3. To integrate the fundamental skills and knowledge of
arithmetic, penmanship, English, punctuation, and spelling
through projects involving, clerical tasks.
4. To develop a workable knowledge of filing.









53

5. To' develop personality and essential character traits that
businessmen say are most desirable in clerks and office
workers.
6. To develop responsibility for assuming tasks and carrying
them to completion without close supervision.
7. To develop the ability to check work and to make neces-
sary corrections.
8. To establish understandings of business office organization
and management.
9. To develop habits of working cooperatively.

Content
For classification purposes, the course is outlined in five
divisions of instruction, but some of the knowledge and skills
will be integrated in the planned projects throughout the course.
The suggested content covers these divisions:
I. Essential Traits and Knowledges
II. Typewriting Activities
III. Non-typewriting Skills
IV. Filing
V. Machines
A one-semester course in office machines is outlined else-
where in this bulletin. In schools having little equipment the
separate course may not be justified. For that reason, the clerical
practice course is set up to provide some instruction in office
machines. When the school offers a separate course, the unit
on machines may be excluded from the clerical practice course,
or it may be retained as elementary preparation for advanced
office-machine instruction.
No stenography is required in the clerical practice course.
However, most of the activities can be correlated with stenogra-
phy to function as secretarial practice.
The amount of time for any one unit will be affected by the
nature and amount of equipment and the range of other units
desired. Twenty hours in filing is the minimum recognized for
proficiency awards. Suggested' time allotments for machines


1James R. Meehan, "Office Machines Training," U.B.E.A. Forum, May
1947, p. 17.









54 GUIDE TO TEACHING BUSINESS EDUCATION

specify 5 hours for mimeograph or gelatin duplication, 5 to 10
hours for addition and subtraction on listing machines, and 18
to 30 hours on crank-driven calculators.
Procedures
When the class is small and equipment is adequate, the
course may be conducted as a laboratory course, with all mem-
bers working as one group. For large classes rotation of sub-
groups may be necessary in order to adjust to the equipment.
Realistic situations for the practice of clerical duties should
be the aim of all lesson planning. Job sheets to provide definite
instructions, and job-progress reports are recommended. It is the
pupil's responsibility to have the assigned jobs completed in
usable form and on time. Work may be judged on usability and
promptness and rated as "Acceptable" or "Unacceptable."
Training films and other audio-visual aids, field trips, and
work experiences are effective in acquainting pupils with clerical
procedures. The school offices, the cafeteria, library, and de-
partmental offices can provide clerical training of value if the
plans are carefully made. Reports should be kept by the person
to whom the pupil has been assigned, in order to correct weak-
nesses and as an assurance that the pupil will not be exploited.
Cooperative attitudes are engendered when pupils are al-
lowed and encouraged to assist one another by demonstrating an
operation or giving help in difficult tasks.
I. Essential Traits and Knowledges
A. Materials: Textbook, magazine articles, personality
charts and rating scales, office reference books,
supplementary textbooks.
B. Topical content
1. Desirable personal qualities
2. Desirable character traits
3. Office deportment
4. Business ethics
5. Place of the clerk in the office organization
6. Office supplies and equipment
7. Reference books











C. Procedures
Pupils should rate their own personality on a
published or original chart and mark the items in
which they wish to improve.
A suggested reading list on personality from
magazines and library books may be posted on the
bulletin board. Some method of checking on this
reading should be devised.
Business ethics is taught by incidental instruc-
tion as situations arise in the office classroom.
The importance of office deportment and the
ability to get along with people may be emphasized
by talks given by personnel directors or other
qualified persons.
Teachers will wish to assign special reports and
make available materials for areas not treated in
the adopted textbook.
The more commonly used reference books, such
as the telephone directory, dictionaries, office man-
uals, should be available as part of the standard
equipment in the clerical practice room. For other
books the class as a group may be taken to the
library. Each pupil should be given a list of ques-
tions which are to be looked up in various refer-
ence books. Note taking and use of index cards
for recording and filing this information for future
use should be explained.
II. Typewriting Activities
A. Materials: Textbook, typewriting textbooks, work-
book of business forms, cards, envelopes, labels,
letterheads, carbon paper, stencils, etc.
B. Topical Content
1. Typewriting letters
a. Dictation at the machine
b. Original composition
2. Developing Manipulative Skills
a. Addressing of envelopes
b. Typing of carbon copies









56 GUIDE TO TEACHING BUSINESS EDUCATION

c. Typing of tabulated materials
d. Typing of cards and labels
e. Typing of fill-in-letters and forms
f. Typing on lines
g. Typing of numbers
h. "Short-cuts"

3. Typing Business Reports
a. Manuscripts
b. Rough drafts
c. Minutes and resolutions
d. Statistical reports
e. Bills and invoices
f. Financial reports

4. Evaluating Work
a. Proofreading
b. Making corrections

5. Duplicating
a. Cutting stencils and making corrections
b. Typing master copies for gelatin duplicators
c. Typing master copies for direct process dup-
licators

C. Procedures
"Speedtests" of straight-copy typewriting, with
errors uncorrected, should be restricted to (a) very
short drills to improve techniques and rate, and
(b) timings for the purpose of comparing individ-
ual's production rates with his basic stroking rate.
The pupil then has a basis for setting his own goals
and can measure his progress in goal-attainments.
Eternal vigilance may be needed to establish
techniques of neat erasing, with proper protection
of the machine, and to develop abilities and habits
in correcting all errors.











III. Non-typewriting Skills
A. Materials: Textbook, workbook of office forms,
supplementary textbooks, paper clips, staples, large
worktables, paper cutter, letter opener.
B. Topical Content
1. Improvement of the fundamental skills and
knowledge of arithmetic, penmanship, English,
punctuation, and spelling through projects in-
volving such things as:
a. Problems to improve mental calculations
b. Checking names and figures
c. Making extensions
d. Writing letters and memoranda
e. Longhand business forms
f. Simple record keeping
g. Making corrections and adjustments
2. Duties of a Clerk
a. Attending to the mail
b. Using the telephone
c. Writing and sending telegrams
d. Receiving visitors
e. Arranging transportation
(1) Travel information
(2) Shipping information
f. Banking
(1) Commercial papers
(2) Services available
(3) Procedures in maintaining an account
3. Instruction and Practice in "periphery skills"'.
a. Flipping cards
b. Collecting and distributing papers
c. Efficient arrangement of materials
d. Collating materials
e. How to sort materials


IThelma Potter, "Periphery Business Skills," Business Education
World, October, 1944-June, 1945.









58 GUIDE TO TEACHING BUSINESS EDUCATION

f. How to check materials
g. Stuffing and sealing envelopes
h. Improving the "little things" in everyday tasks
IV. Filing
A. Materials: Textbooks, miniature or full-size filing
practice units, supplementary materials, desk trays
B. Topical Content
1. Methods of filing
a. Alphabetic
(1) Rules
(2) Complete filing routine
b. Numeric
c. Other methods
(1) Geographic
(2) Subject
(3) Soundex
(4) Decimal
2. Types of filing equipment
3. Time- and motion-saving skills
V. Office Machines
A. Materials: Manuals of instructions for all machines,
textbooks, job sheets.
If common office machines are lacking in the
school equipment, the pupils' learning will be re-
stricted to reading about these machines, viewing
pictures of them, and visiting offices where the
machines are being used.
B. Topical Content
1. Duplicating machines
a. General information
b. Use and care
c. Kinds and advantages
(1) Stencil
(2) Gelatin
(3) Fluid
(4) Other kinds
2. Adding machines











3. Calculating machines
4. Dictating machines
a. Kinds and advantages
(1) Wax cylinder
(2) Wire recording
(3) Plastic disks
b. Use and care
c. Correct techniques of operation
5. Shaving machine
a. Use and care
b. Care and storage of cylinders
6. Mimeoscope and accessories
REFERENCES
Finkelhor, Dorothy C., "Occupational Adjustment of Beginning Office
Workers," Review of Business Education, Oklahoma A. and M. Col-
lege, Stillwater, 1943.
Gregg, John Robert, Applied Secretarial Practice, Gregg Publishing Com-
pany, 1941.
Kirk, John, Mumford, George, and Quay, Mark H., General Clerical Pro-
cedures, Prentice-Hall, Inc., 1945.
Kirk, John G., Scott, Wesley E., and Lurie, Jacques A., Office Machines
Practice, H. M. Rowe Company, 1943.
Loso, Foster W. and Agnew, Peter L., Secretarial Office Practice, South-
Western Publishing Company, 1943.
Morrill, Abbie A., Bessey, Mabel A. and Walsh, John V., Applied Office
Practice, D. C. Heath and Company, 1942.
Potter, Thelma, An Analysis of the Work of General Clerical Employees,
Bureau of Publications, Teachers College, Columbia University, 1944.
Strong, Earl P., The Organization and Administration of Business Edu-
cation, Gregg Publishing Company, 1944.
CONSUMER EDUCATION
General Statement
Grade Placement: 11 or 12
Number of Semesters: 1
Credit: Vz unit
Class periods per week: Five
Consumer education can be presented in a series of related
units and given as a one-semester offering or as integrated parts
of the "core" curriculum.
The materials on aspects of consumership so well prepared
by Consumer Education Study, sponsored by the National Asso-
ciation of Secondary-School Principals and financed by the Na-









60 GUIDE TO TEACHING BUSINESS EDUCATION

tional Better Business Bureau, are intended for secondary
school teachers and pupils. They were prepared as results of
experiments and research by a capable and diligent staff of work-
ers. Teachers would do well to use these materials in their class-
work and to be guided largely by the concluding publication of
the study, entitled Consumer Education in Your School: A
Handbook for Teachers and Administrators. Dr. Thomas H.
Briggs, director of the staff, says, "The units are intended to
help young people become more intelligent, more effective, and
more conscientious consumers in the economic system in which
they live." He further states that a study of consumer problems
should "stimulate and equip the consumer to:
1) Improve his sense of values in deciding what to buy
2) Select effectively what he wants
3) Use well what he has
4) Manage his financial affairs competently and
5) Understand his wider social and economic responsibili-
ties."

Specific Objectives
1. To acquaint the pupil with business-its functions, pur-
poses, and practices.
2. To aid the pupil to understand the many complex rela-
tionships between business and the consumer.
3. To train the pupil in evaluating goods and services in
terms of values, prices, and quantity.
4. To teach the pupil the importance of money manage-
ment-to use income wisely and to manage personal and
family finances carefully.
5. To show the pupil how to be an efficient user of goods
and services.
6. To create a desire on the part of the pupil to improve
his consumer habits.
7. To make the pupil conscious of his social and economic
responsibilities.
8. To develop the ability to read labels, evaluate brands,
and distinguish between genuine and worthless guar-
antees.
9. To acquaint the pupil with the sources and use of con-
sumer information.











10. To develop the ability to discriminate between helpful
and misleading advertising.
11. To develop an understanding of the importance of saving
and of the qualities of thrift as contrasted with parsimony
and extravagance.
12. To give the pupil an understanding of values in renting,
buying, and maintaining a home.
13. To help the pupil-to learn to evaluate the different forms
of investments.
14. To help the pupil to learn to evaluate insurance and to
understand his rights and obligations under each type
of policy.
15. To acquaint the pupil with the common business law
governing adult-minor relationships, and contract
agencies.
16. To develop the ability and habit of budgeting-not only
of money, but of time and energy as well.
17. To acquaint the pupil with cooperative organizations
and show the relationship between consumer and the
organizations.
18. To acquaint the pupil with (a) the importance of com-
puting the cost of credit and installment buying and the
cost of borrowing money, and (b) the various types of
finance institutions from which he may obtain funds.
19. To develop the habit of wise and orderly use of leisure
time.

Course Content
Topics I through IX and topic XV are Units in the Consumer
Education Series prepared by the Consumer Education Study.
The descriptive statements indicate the nature of the prepared
instructional materials for each unit. Additional Units will be
forthcoming and should be incorporated in the course as they
become available.

I. The Modern American Consumer
(Consumer Education Series No. 1)
Introductory. A unit of study which includes for
the teacher and the pupil a statement on the impor-
tance, purpose, and nature of consumer education.









62 GUIDE TO TEACHING BUSINESS EDUCATION

II. Time On Your Hands-Choosing and Using Recreation
(Consumer Education Series No. 3)
On the "consuming" of leisure time. A unit of
study of the proper use of leisure time which may
guide the pupil to a profitable, as well.as pleasurable,
use of his time.
III. Invest in Yourself
(Consumer Education Series No. 4)
A study of how the young person may use his re-
sources effectively in obtaining an education, culti-
vating himself, and beginning his career.
IV. Investing in Your Health
(Consumer Education Series No. 10)
A study on the value of good health. It is the pur-
pose of this booklet to help students plan the spend-
ing of their health dollar.
V. The Consumer and the Law
(Consumer Education Series No. 5)
A condensed study of the common laws that relate
to the making of contracts and the buying and selling
of goods and services.
VI. Using Standards and Labels
(Consumer Education Series No. 6)
A study of testing and rating agencies and of the
issues concerning mandatory grade labeling as well as
practical guides to the use of existing labels and con-
sumer goods.
VII. Using Consumer Credit
(Consumer Education Series No. 9)
A study of the different forms of credit, stressing
the importance of credit in modern life. Emphasis is
placed on the fact that credit can be dangerous to an
unskilled user and helpful to an intelligent user.
VIII. Managing Your Money
(Consumer Education Series No. 7)
A study on money, credit and investments. Em-
phasis is placed on the importance of budgeting being
made a life habit. Business and Government, families
and individuals need to plan expenditures.











IX. Learning to Use Advertising
(Consumer Education Series No. 2)
A study of the consumer's stake in advertising as
a medium of information.
X. Purchasing Foods, Drugs, and Cosmetics
1. Methods of evaluation and use
2. Protection afforded by public and private agencies
3. Choice making between brands, etc.
4. Financial waste in too little, too much and wrong
kinds of buying
XI. Purchasing Clothing
1. Standards of judgment of quality and services
2. Meaning of trade names
3. Maintenance, care and repair
4. Influence of styles, colors, design and customs
XII. Owning and Financing a Home
1. Renting or owning
2. Building or buying the home already built
3. Maintenance and repairs
4. Decorations and furnishings
5. Utilities
XIII. Purchasing Professional Services
1. Standards of evaluation of professional services
2. Medical, dental, legal
XIV. Purchasing Nonprofessional services
XV. Purchasing Insurance
(Consumer Education Series No. 8)
1. Social insurance
2. Life insurance
3. Analyzing policy provisions
XVI. Purchasing an Automobile
1. Standards of judgment of quality and service
2. Maintenance, care, and repair.
Procedures
1. The teacher should construct a series of study outlines,
each covering a topic of the course. These outlines should include
challenging questions and problems for pupils to investigate, and
should provide each pupil with a copy of basic and supplement-
ary references to books, magazines, and newspapers.









64 GUIDE TO TEACHING BUSINESS EDUCATION

2. In planning the course and organizing instructional ma-
terials, the teacher should-obtain a copy of and use, the bibli-
ographical aids contained in "Sources of Supplementary Materials
for Courses in Consumer Education." Monograph 50, South-
Western Publishing Company.
3. Class activities and discussion should center around the
pupils' own experiences and interests.
4. The school library and public libraries should be used
extensively by the teacher and pupil.
5. Because the subject is not yet stabilized in content and
methods, the teacher must be constantly vigilant in searching
current professional literature for announcements of new ma-
terials, audio-visual aids, and other services.
6. Current magazines and newspaper articles pertaining to
consumer problems should supplement text materials.
7. A wide range of materials should be easily accessible for
the pupils. Free samples and pamphlets from manufacturers of
various products can be collected and exhibited for inspection
or study by the pupils. Both teacher and pupils should participate
in collecting these.
8. Simple classroom experiments and tests (e.g., comparison
of wool and rayon, linen and ramie) can be performed in class as
a group project.
9. Laboratory experiments performed with other subject-
matter classes, and laboratory demonstrations by the science
teacher, the home economics teacher, or pupil representatives
are desirable school experiences.
10. Pupils should be encouraged to make special reports at
any time they have something worthy of reporting.
11. Outside speakers on consumer problems lend interest to
class-work.
12. Analysis of advertisements may be made. The collection
of newspaper and magazine advertising that represent both the
desirable and the undesirable type from the consumer's point
of view and the reporting of misleading advertising heard on the
radio may be of educational value in the unit on advertising.
13. Pupils should write government and research agencies,
asking for reports and pamphlets on standards and labeling of
consumer goods.











14. Pupils should be encouraged to bring in labels and cartons
that illustrate the principle of standards legally required of con-
sumer goods.
15. Pupils who have life insurance policies should be assisted
in analyzing their policy provisions, to develop ability in in-
terpreting and evaluating.
16. Provision should be made for real or realistic budget-
planning and budget-keeping by the pupils.
17. Pupils should have experiences in rating the quality and
price of different brands of a commodity.
Evaluation
1. Short essay-type test should be given after each unit of
work.
2. Objective tests in some of the consumer phases may be
secured from publishing companies and used frequently to test
the information and understanding of the pupil.
3. Pupils should be graded on contributions to class discus-
sions and on oral or written classwork. The effectiveness of
class experiments and laboratory projects should be evaluated
in some way.
REFERENCES
Textbooks
Consumer Education Study, Association of Secondary-School Principals,
NEA. Consumer Education Series I through X, 1201 16th Street,
Washington 6, D. C.
Gordon, L. J., Economics for Consumer, American Book Company, 1941.
Graham, Jesse and Jones, Lloyd, The Consumer's Economic Life, Gregg
Publishing Company, 1946.
Kallet, A. and Schlink, F. J., 100,000,000 Guinea Pigs: Dangers in Every-
day Foods, Drugs, and Cosmetics, Vanguard Press, 1933.
Reich, Edward, and Siegler, Carlton John, Consumer Goods, How to Know
and Use Them.
Shields, H. G. and Wilson, W. Harmon, Consumer Economic Problems,
South-Western Publishing Company, 1945.
U. S. Secret Service, Know Your Money, Washington, D. C.
References for Teachers
Consumer Education in Your School: A Handbook for Teachers and Ad-
ministrators, Consumer Education Study, National Education Associa-
tion, 1201 Sixteenth Street, N. W., Washington 6, D. C.
Finch, Robert, "Evaluation of a Course in Consumer-Business Education,"
National Business Education Quarterly, 13:59-64, (May, 1945).
Gabriel, Puzant, "Methods of Teaching Consumer Education," Monograph
64, South-Western Publishing Company, 1946.
Gilbreth, Harold B., "United Services," UBEA Forum, 1201 Sixteenth
Street, N. W., Washington 6, D. C.
Harap, H. and Mendenhall, J. E., "New Aims and Procedures in Consumer
Education," National Society for the Study of Education, Forty-fourth
Yearbook, Part I, pp. 167-187.









66 GUIDE TO TEACHING BUSINESS EDUCATION

Jones, Lloyd L., "Consumer Education Is Growing," Business Education
World, Gregg Publishing Company, June 1946.
Kelly, Floyd W., "Display in Your Teaching of Consumer Education,"
The News Letter of the New Mexico Highlands University, Highlands
University, Las Vegas, New Mexico.
Martens, Mildred E., "Facts About Cosmetics for High School Girls,"
News Letter, New Mexico Highlands University, 7:23-3, 1945.
Proceedings of the University of Chicago Conference, "Business Education
and the Consumer," Monograph 24, South-Western Publishing Com-
pany, 1934.
Salsgiver, Paul L., "Sources of Supplementary Materials for Courses in
Consumer Education," Monograph 50, South-Western 'Publishing
Company, 1940.
"The Status and Future of Consumer Education," Monograph 51, South-
Western Publishing Company, 1941.
Turille, S. J., "Problems in Consumer Business Education," Journal of
Business Education, October, 1946.
Turille, S. J., "Trends in Consumer Education," Journal of Business
Education, September. 1946.
ECONOMIC GEOGRAPHY
General Statement
Grade Placement: 10
I Number of Semesters: 1
Credit: 1/2 Unit
Economic geography is a study of ways in which people in
various parts of the world make a living by producing goods and
services and exchanging them for surplus commodities from
other regions. It can be effectively presented from the standpoint
of human needs, regions,1 or commodities. The commodity or-
ganization, such as is given in the topical outline, "facilitates see-
ing a commodity or industry as a whole and its production in any
region in a world market."2
Objectives
1. To provide the pupil with a background which will enable
him to understand economic conditions and to interpret
them according to his own social and industrial environ-
ment.
2. To give an understanding and appreciation of the geo-
graphical factors involved in the production of goods.

IPaul M. Boynton presents a detailed plan covering: I, The World in
General; II, The Economic Geography of the United States; III, Foreign
Countries, and IV, Geo-politics and Global Geography; in "Suggested
Course of Study in Economic Geography," Journal of Business Education,
September, 1945.
2Meredith F. Burrill, "The Teaching of Economic Geography," Nat-
ional Commercial Teachers Federation, Sixth Yearbook, (1940), p.
419.











3. To acquaint the pupil with industries and resources in his
immediate locality, the United States, and the rest of the
world.
4. To develop the ability to read and use maps, tables, charts,
and graphs.
5. To teach sources of raw materials, their manufacture into
finished products, and their distribution.
6. To teach economic interdependence of nations.
7. To create an interest in reading current literature on
economic geography.
Course Content
Economic geography deals chiefly with the great commodities
of the world, as they move from their place of origin through the
various stages of manufacture, to the finished products and into
the field of commerce where they are finally consumed.
A. Man in the Economic World
1. Population and industries
2. Climatic conditions
3. Growth of trade centers
4. The Atomic Age
5. The United States in the Economic World
B. Securing Food
1. Cereals and their products
2. Beverages, fruits and spices
3. Other plant products
4. Animal products
5. Vegetable products
C. Meeting the Needs of Industry
1. Power used in industry
2. Minerals
a. Metallic
b. Nonmetallic
3. Forests and their products
4. Production and manufacture of rubber
5. Production and manufacture of tobacco
6. Animal and vegetable fibers
7. Communication
8. Conservation of our natural resources .









68 GUIDE TO TEACHING BUSINESS EDUCATION

Procedures
The classroom should be equipped with globes, maps, sam-
ples of raw materials, and samples showing different stages of
manufacture. Pupils may be instructed to write to industrial
plants for their samples of products, and these may be labeled
and placed in a collection to become a part of the school museum.
Workbooks may be used in connection with assignments. It
is preferable to have workbooks that are prepared specifically
for the textbook, but a good workbook may be used independently
of the text.
During the discussion of units, the teacher would be in the
background, directing conversation in order to keep the class in a
problematic attitude. All pupils should be encouraged to partici-
pate, with no one individual predominating.
When additional facts are needed which are not accessible
to pupils, the teacher may supply such information by lecture.
For the study of a particular region or topic, the teacher .may
prepare in advance, a guide sheet' to "guide" the pupils in their
study.
In leaving the atmosphere of the classroom, pupils make
direct contacts with parks, stores, various shops, and industrial
plants. In planning an excursion, previous arrangements must
be made with the owners or managers. Pupils should be oriented
in regard to what they should observe and also the type of report
expected of them upon return to the classroom.
A quiz game2 based on the radio program "Take It or Leave
It" has been found to be a most stimulating and profitable means
of learning economic geography. Questions on a particular chap-
ter may be prepared by a committee of pupils with other mem-
bers participating in the answering part of the game.
Nearly every pupil enjoys reading fiction and attending the
local theater. Many books have been made into movies, and
some of these have a direct bearing on economic geography. "The
Yearling," for example, shows Florida in the decade following
the Civil War.

1For example of such a guide sheet for a study of China, see R. H.
McBurney, "Make Economic Geography Interesting," Balance Sheet, No-
vember, 1945.
2McBurney, op. cit.










Controversial questions that arise in the economic geography
class may be subjected to formal debate.
Economic geography is treated in various audio-films. For
information about sources, see the section on Audio-Visual Aids
in this bulletin.

Evaluation
Since economic geography is an information course, pupils'
work may be evaluated frequently by oral and written reports,
essay tests, organization and content of scrapbooks, notebooks,
and the construction of maps, graphs, and posters.
Objective tests may also be given at frequent intervals.
It is recommended that teachers request the publishers of
economic geography textbooks to add their names to mailing lists
for free teaching aids, tests, and announcements of related pub-
lications.

REFERENCES
"An Economic Geography Project," Balance Sheet, Vol. XXV (December,
1944), p. 145.
Boynton, Paul M., "Suggested Course of Study in Economic Geography,"
Journal of Business Education, Vol. XXI, No. 1, (September, 1945),
p. 25.
Boynton, Paul M., "Supplementary Materials for War and Postwar Geog-
raphy and Economics," Balance Sheet, Vol. XXVI, (January, 1945),
p. 173.
Burrill, Meredith F., "The Teaching of Economic Geography," National
Commercial Teachers Federation, Sixth Yearbook (1940), p. 415.
Colby, Charles S., and Foster, Alice, Economic Geography, Ginn & Com-
pany, Atlanta, 1940.
Cooper, Edward L., "The Why and What of Economic Geography in the
High Schools," Balance Sheet, Vol. XXVII, (December, 1945), p. 132.
Engelhardt, N. L., Jr., and Smith, Frances Aves, "A Revolution in
Transportation," Business Education World, Vol. XXIV, (October,
1943), pp. 92-95; (November, 1945), pp. 159-60.
Green, T. M., "A New Day in Economic Geography," Business Education
World, Vol. XXI, (May, 1941), No. 9, p. 799.
Hume, Sara R., "What Is Happening to Geography?", Balance Sheet, Vol.
XXV, (February, 1944), p. 266.
Joslin, Rebekah, "A Commercial and Industrial Geography Unit in Your
State," Balance Sheet, Vol. XXIII, (October, 1941).
Mansley, Walter E., "The Teaching of Commercial Geography and Its
Social Implications," American Business Education, Vol. II, (Decem-
ber, 1945), p. 82.
McBurney, R. H., "Make Economic Geography Interesting," Balance Sheet,
Vol. XXVII, (November, 1945).
Ridgley, Douglas C., "Problems and Issues with Reference to Teaching
Procedures in Economic Geography," National Business Teachers
Association, Seventh Yearbook (1941), pp. 284-289.
Ridgley, Douglas C., and Ekblaw, Sidney E., Influence of Geography on
Our Economic Life, The Gregg Publishing Company, New York,.1943.










70 GUIDE TO TEACHING BUSINESS EDUCATION

Ridgley, Douglas C., and Sullivan, Gibson J., "Geographic Divisions of
the United States," Business Education World, Vol. XXII, No. 2,
(November, 1941).
Spitzer, Vern K., "An Approach to High School Geography," Balance
Sheet, Vol. XXI, (March, 1941), p. 600.
Staples, Z. Carlton, and York, G. Morell, Economic Geography, (Third
Edition), South-Western Publishing Company, Cincinnati,' 1940.
Staples, Z. Carlton, "Problems of Economic Geography," Eastern Com-
mercial Teachers Association, Thirteenth Yearbook, (1940), pp. 226-
232.
."Unit Planning in Economic Geography," Eastern Teachers Association,
Fifteenth Yearbook, (1942), Section VII, pp. 221-242.
Workbooks in economic geography may be secured from the following
companies:
Allyn & Bacon, New York
American Book Company, New York
Gregg Publishing Company, New York
Henry Holt & Company, New York
Iroquois Publishing Company, Syracuse
The J. B. Lippincott Company, Philadelphia
South-Western Publishing Company, Cincinnati
The National Geographic Society publishes 30 weekly issues of Geographic
School Bulletins containing articles and illustrations for school use.

ECONOMICS
General Statement
Grade Placement: 11 or 12
Number of Semesters: 1
Credit: Unit
General Objective
To help the pupil to understand the principles, institutions,
and methods which govern economic activity.
Specific Objectives
1. To enable pupils to use economic knowledge in their ca-
pacities as wage-earners and citizens.
2. To acquaint the pupils with the factors concerning the
production, exchange, consumption, and distribution of
income, goods, and services.
3. To develop in the pupils an attitude of investigation and
curiosity about economic affairs that may become the
foundation of lifelong interest.

Course Content
I. Introduction
A. Definition of Economics
B. Importance of Study
C. How We Live and Make a Living
D. Functions of Our Economic System










II.. Production
A. Factors
1. Land
2. Labor
3. Capital
4. Management
5. Government
B. Law of Supply and Demand
C. Law of Diminishing Returns
D. Law of Diminishing Utility
E. Law of Marginal Production
III. Consumption
A. Educating the Consumer
1. Advertising
2. Private Agencies
3. Government Agencies
4. Thrift and Conservation
B. Consumer Wants
1. Services
2. Commodities
C. Utility of Goods
1. Time
2. Place
3. Form
4. Possession
IV. Exchange
A. How Goods Are Exchanged
1. Barter
2. Money Exchange
B. Banking
C. Credit
D. International Trade and Foreign Exchange
V. Distribution
A. Wealth and Income
B. Rent for Land
C. Wages, the Workman's Share
D. Profit, Management's Share
E. Interest, Capital's Share
F. Taxes, the Government's Share










72 GUIDE TO TEACHING BUSINESS EDUCATION

VI. Public Finance
A. Government and Its Cost
B. Aids of Government in Finance
1. Tariff
2. Interstate Commerce Commission
3. Price Fixing
4. Public Utilities
C. Taxes
1. Principles of Taxation
2. Direct Taxes
3. Indirect Taxes
VII. Economic Systems
A. Socialism
B. Communism
C. Fascism
D. Capitalism
E. Conditions as We Would Like Them

Procedures
Teacher and pupils may use bulletin boards extensively for
posting of current newspaper and magazine articles pertaining
to the various units.
Pupils may prepare tables, charts, and graphs to show trends
in wages, wealth, taxes, and other aspects.
Pupils may keep notebooks as a record of contributions made
by classmates, teachers, and visitors.
Discussion periods are most effective when the pupils par-
ticipate freely, with the teacher guiding and summarizing.
Pupils enjoy imaginary buying and selling of stocks through
following newspaper listings. The project, however, should be
extended over a long enough period of time to reveal the element
of change in such transactions.
Pupils may study local concerns as to their organizational
structure.
The economic problems of the farming industry are of im-
mediate interest to many Florida youth, and may be the topic
of special reports and assignments.
Some study and consideration should be given to the Sloan
experiment in applied economics and its achievements in Florida.











Individual reports on selected topics pertinent to the unit of
study, and all-class assignments in supplementary textbooks
should be incorporated in the course plan.
Audio-visual services provide a wealth of instructional and
enriching aids for the economics course. (See section on Audio-
Visual Aids.)
Evaluation
An estimate of the pupil's contribution to class discussions,
oral and written reports, and the merit of his charts, graphs, and
other requirements should be considered in the total evaluation
of pupil achievement.
Essay-type tests give a measure of the pupil's ability to
marshal facts and principles, organize his thoughts, and express
himself in areas of economic learning and experiences.
Objective tests for periodic and terminal testing of economic
information may be teacher-made or may be obtained from the
publishers of textbooks.
Textbooks
Blodgett, Ralph H., Principles of Economics, Farrar & Rinehart, 1941.
Dodd, J. H., Applied Economics, South-Western Publishing Company, 1945.
Dodd, J. H., Introductory Economics, South-Western Publishing Company,
1940.
Goodman, K. E., Moore, William L., Economics in Everyday Life, Ginn &
Company, 1938.
Gras, Ethel C., Descriptive Economics for Beginners, Henry Holt & Com-
pany, 1936.
Hughes, R. O., Fundamentals of Economics, Allyn and Bacon, 1937.
Janzen, C. C., and Stephenson, O. W., Everyday Economics, Silver, Bur-
dett Company, 1941.
Marcus, Evelyn B., Mastery Units in Economics, Colonial Book Company,
1938.
Michels, Rudolf K., Economics, Basic Principles and Problems, Gregg
Publishing Company, 1937.
Sloan, Harold S., Today's Economics, Prentice-Hall, Inc., 1937.
Smith, A. H., and Patterson, Howard S., Economics for Our Times, Mc-
Graw-Hill Book Company, Inc., 1945.
Thompson, M. C., Elementary Economics, Benj. H. Sanborn & Company,
1937.
References for the Teacher
Dodd, J. H., "Problems of Economics," Eastern Commercial Teachers'
Association, Thirteenth Yearbook (1940), pp. 233-237.
Durrance, Charles L., Jr., "Better Housing thru Education," The Journal
of the National Education Association, Vol. 36 (January, 1947), pp.
14-17.
Durrance, Charles, Leenhouts, Laura, Nutter, H. E., Stripling, R. 0., and
Jones, L. E., School Community Cooperation for Better Living, Alfred
P. Sloan Project in Applied Economics, Gainesville, Florida, 1947.
Holme, Richard M., "Improvement of Classroom Teaching in Economics,"
Eastern Commercial Teachers' Association, Twelfth Yearbook (1939),
pp. 161-167.








74 GUIDE TO TEACHING BUSINESS EDUCATION


Jacobs, Lloyd H., "The Teaching of Economics," National Commercial
Teachers Federation, Sixth Yearbook (1940), pp. 407-414.
Munford, Howard M., "Vitalizing Instruction in Economics," Eastern Com-
mercial Teachers' Association, Twelfth Yearbook (1939), pp. 168-176.
Murphy, Mary E., "Problems and Issues with Reference to Teaching Pro-
cedures in Economics," National Business Teachers' Association,
Seventh Yearbook (1941), pp. 279-283.
Olson, Clara M., A Community School of Social Action, Alfred P. Sloan
Project in Applied Economics, 1944. Gainesville, Florida.
Young, G. Marian, Better Living, Alfred P. Sloan Foundation, New York,
1945.
INTRODUCTION TO BUSINESS
General Statement
Grade Placement: 9
Number of Semesters: 2
Credit: 1
Introduction to business contributes information and knowl-
edge to the general education of learners by enabling them to
understand, to appreciate, and to perform intelligently the basic
business functions of living. It provides exploratory experiences
useful for guidance purposes, develops economic understandings,
provides fundamental business information, and enables the
learner to analyze the elementary consumer business problems
of the individual.
General Objectives
1. To give general information and knowledge of business
practices and procedures which are necessary to an in-
telligent understanding and appreciation of our economic
society.
2. To develop a knowledge of the basic business procedures
which are used in everyday living.
Specific Objectives
1. To provide an opportunity to explore business as a field
of work.
2. To provide opportunities for the pupil to discover apti-
tudes, interests, and abilities for business occupations.
3. To provide understandings of the workings of business
enterprises.
4. To develop an understanding of and an appreciation for
the relationships between business and the community.
5. To improve personal habits and skills in spelling, English,
penmanship, and arithmetic.










6. To improve the pupil's business vocabulary.
7. To provide an understanding of the management of per-
sonal finances.
8. To develop an appreciation of the functions of money, its
proper handling, and the intelligent use of bank services.
9. To recognize the importance of insurance as it relates to
the individual and to business.
10. To appreciate the importance of savings and need for wise
investments.
11. To acquaint the pupil with the various transportation
services.
12. To teach the various means of communication.
Course Content
I. The meaning of business
Why the knowledge of business practices and pro-
cedures is desirable
II. Money
A. The history and use of money
B. Handling money-making change, wrapping money
C. Detecting counterfeit money
D. Money substitutes-checks, drafts, money orders
III. Banks and Banking Services
A. Opening a checking account and making deposits
B. Writing personal checks and keeping check stubs
C. Proving the cash
D. Making a reconciliation of a checking account
E. Endorsing checks
F. Stopping payment on checks
G. Having checks certified
H. Renting and using a safe deposit box .
I. Buying and using bank drafts
IV. Credit
A. Understanding the place of credit in our everyday
living
B. Using credit wisely
C. Borrowing and lending money
D. Buying on installments
V. Finances and Investment
A. Managing personal and family finances through
budgeting and record keeping









76 GUIDE TO TEACHING BUSINESS EDUCATION

B. Building a savings program
C. Investing savings wisely
D. Opening a savings account
1. Savings banks
2. Postal savings
E. Investing in government bonds
F. Investing in a home
G. Buying insurance as an investment
VI. Insurance and Social Security
A. Providing for the sharing of economic risks
B. Buying life insurance
C. Buying property insurance
D. Buying insurance on automobile
E. Buying other types of insurance
F. Sharing .the risk of unemployment or the loss of
earning power through social security
VII. Communications
A. Telephone
1. Using the telephone directory
2. Placing and receiving local calls over a resi-
dential, a business, and a pay-station telephone
3. Placing long-distance calls
B. Telegraph, cable and radio
1. Sending a telegram, a cablegram, and a radio-
gram
2. Using telegraph services
C. Mail
1. Using first-, second-, third-, and fourth-class mail
2. Using special mail services
a. Special handling
b. Special delivery
c. Registered mail
d. Insured parcel post
e. Forwarding services
f. Air mail
3. Writing personal business letters
4. Writing everyday business letters
5. Using a business reply envelope
6. Using U. S. Postal Guide












VIII. Keeping and Finding Information
A. Indexing and alphabetizing
B. Using filing procedures
C. Knowing the sources of useful information
1. Dictionary
2. Atlas
3. World Almanac
4. City directory
5. Others
IX. Taxes
A. Learning the purpose of taxes and how they are
collected
B. Learning about income tax
C. Knowing the function of sales taxes, property
taxes, and inheritance taxes

X. Relationships in Business
A. Knowing the advantages, disadvantages, and char-
acteristics of the types of business ownership
1. Single proprietorship
2. Partnership
3. Corporation
4. Cooperatives
B. Learning how each of the organizations is organ-
ized and operated
C. Knowing the relationship of Government and busi-
ness
D. Determining the relationship between employer
and employee

XI. Travel and Transportation
A. Methods of travel
B. Planning a trip by private automobile
C. Planning a trip by train, airplane, bus, and boat
D. Using the services provided the traveler of public
transportation companies
E. Buying travelers' checks
F. Planning for foreign travel
G. Using hotel directories and making hotel reserva-
vations









78 GUIDE TO TEACHING BUSINESS EDUCATION

H. Shipping goods. by motor and rail and water trans-
portation
I. Using express and shipping guides
XII. Choosing an Occupation
A. Planning for one's life work
B. Determining the kind of work for which one is best
suited
C. Determining the requirements of the work of your
choice
D. Determining the opportunities in different occu-
pations
E. Finding a job
F. Learning the importance of manners and etiquette
in business
G. Applying for a job
H. Writing a letter of application

Procedures
1. An ample supply of business forms, directories, maps, and
charts that will be needed from time to time should be available
in the classroom.
2. Excursion trips to the banks, Post Office, railroad station,
air station, and various types of business offices help in making
the classwork more interesting and realistic.
3. Pupils should be encouraged to make oral reports and
bring pictures and clippings of anything pertaining to the sub-
ject, even though they may not contribute to the current lesson
topic.
4. Pupils should have in their possession a workbook con-
taining the business forms needed for the various exercises dur-
ing the course.
5. Pupils should be provided with appropriate booklets for
planning and keeping a budget.
6. Telephone technique can be effected by dramatization in
the classroom and followed by actual practice between pupils
out of class.
7. Facility in reading timetables and maps should be de-
veloped by practice in planning trips by various means of trans-
portation. Because the best motivation stems from travel op-











portunities, this unit should be placed in: time near a vacation
period.
8. Skills and abilities in the use of the Post Office services
can best be taught by preparing packages and letters for mailing.
9. The importance of analyzing the provisions of an insur-
ance policy can be taught effectively by having the pupils ana-
lyze their own policies and reporting the provisions to the class.
10. Skills in the use of dictionaries and in the finding of vari-
ous types of information should be developed through practical
assignments. *
11. The ability to alphabetize accurately and rapidly should be
developed through ample repetitive practice.
12. Improvement of skills in penmanship, vocabulary build-
ing, and mathematics should be the constant aim of class accom-
plishments.
Evaluation
Various means of evaluating the learning in this course
should be used. The testing program should include short and
long essay-type tests, objective tests, oral and written reports,
charts, and graphs.
Pupils should be tested on their points of view, attitudes,
economic facts, principles, and general understanding of the
work. The simple skills in handling personal business proce-
dures, such as filing, recording, making out business papers,
using reference books, and making deposits, may be graded as
the pupil completes assignments.
Possibly one of the best means of evaluating the learning
is from the pupil's class performance. His participation and con-
tributions in class discussions and individual and committee
studies will reveal his mastery of the subject, and his defi-
ciencies.
There are available objective tests that can be had from
various publishing companies. These tests are broad and all-
inclusive of the subject matter. They are usually easily scored.
It is not recommended, however, that they be used to the ex-
clusion of all other forms of testing.
Textbooks
Crabbe, Ernest H. and Salsgiver, Paul L., General Business, South-Western
Publishing Company, 1946.
Goodfellow, Raymond C., The Fundamentals of Business Training, Mac-
millan Company, 1940.










80 GUIDE TO TEACHING BUSINESS EDUCATION

Hamilton, Gallagher, & Fancher, Preparing for Business, Prentice Hall,
1944.
Jones, Lloyd L., Our Business Life, Gregg Publishing Company, 1944.
Nichols, Frederick G., Junior Business Training for Economic Living,
American Book Company, 1946.
Rice, Dodd, Cosgrove, First Principles of Business, D. C. Heath, 1945.
References for the Teacher
Highman, H. L., Functional Course of Study in General Business Practice,
Ohio Business Teachers, May 1945.
Kane, Frederick, "Methods of Teaching Junior Business Training,"
American Business Education Yearbook, 1947.
Muse, Paul F., "Principles of Curriculum Construction in General Busi-
ness Education," The American Business Education Yearbook, 1947.
Musgrave, Alvin W., "Junior Business Training Materials," Journal of
Business Education, June, 1945.
Price, Ray G., "What Is Basic Business Competency?" American Business
Education Yearbook, 1946.
Zacur, Howard A., "The Art of Fraud," Business Education World, Oc-
tober, 1945.
United States Secret Service, Know Your Money, Washington, D. C.
Brewington, Ann and Knisely, Verona B., The Social Concept of Money,
The University of Chicago Press, 1935.

MACHINES
General Statement
Grade Placement: 12
Number of Semesters: 1
Credit: 1/ unit
General Objectives
1. To develop competency on the initial employment level
in the use of office machines.
2. To develop desirable work habits, attitudes, and personal
characteristics required by employers of office machine
operators.
3. To acquaint the pupil with the care of office machines.
Specific Objectives
1. To develop speed and accuracy in correctly listing and
adding on adding machines.
2. To develop familiarity with methods of solving business
problems involving subtraction and division on calcula-
tors.
3. To develop speed and accuracy in adding and multiplying
on calculators.
4. To increase the knowledge and proficiency of the pupil
who has already learned the fundamental skill of type-
writing.











5. To familiarize the pupil with various methods of duplicat-
ing materials and the techniques peculiar to each method.
6. To develop skill in producing copies duplicated by the
stencil and gelatin processes.
7. To familiarize the pupil with various methods of cleaning
and preserving stencils.
8. To acquaint the pupil with techniques of cutting a cylin-
der on a dictating machine.
9. To develop a "utility" degree of skill'in shaving tran-
scribing machine cylinders.
10. To acquaint the pupil with methods of storing cylinders.
11. To develop skill in machine transcription typing "mail-
able" letters.

Equipment and Content

The range of offerings in a machines course depends upon
the kind and number of machines available in the office ma-
chines laboratory. For each machine, the manufacturers supply
a syllabus of instruction specific to that machine, with instruc-
tional content and directions for the learner, and a teacher's
manual for the teacher. Adaptations through selection of exer-
cises and time allotment will depend upon the degree of pro-
ficiency desired or practicable in particular situations.
The usual equipment considered as minimum for a machines
course includes the following:
I. Adding or listing machines
A. Full keyboard
B. Ten-key listing
II. Calculating or nonlisting machines
A. Key-driven
B. Crank-driven
III. Duplicating machines
A. Typewriters
B. Stencil duplicator
C. Illuminated tracing board
D. Gelatin or liquid duplicator
IV. Transcribing, dictating, and shaving machines










82 GUIDE TO TEACHING BUSINESS EDUCATION

V. Appliances:
Stapler Filing and storage cabinets
Paper cutter Correspondence file
Hole punch Filing trays
Copyholders Sorting tables
Stencil file Assignment board
Course Content
I. Adding Machines
A. Ten-key and Full Keyboard Listing Machines
1. Hand and electrically driven machines
2. General operating technique
3. Addition
4. Subtraction
5. Multiplication
6. Division
7. Application to business problems
II. Calculating Machines
A. Key-driven and Crank-driven Calculators
1. Hand and electrically driven models
2. Addition
3. Subtraction
4. Multiplication
5. Division
6. Application to business problems
III. Duplicating Machines
A. Stencil Duplicator
1. Preparation of stencil
a. Planning typed copy
b. Cutting stencil
c. Correcting errors
d. Illuminated drawing board
e. Styli and accessories
f. Use of color
2. Preparation of duplicating machine
a. Parts of machine
b. Materials and tools needed
c. Inking-open and closed cylinders
d. Setting counting device
e. Care of machine











3. Running copies
a. Feeding on hand and electric machines
(1) Postal cards
(2) Note,-correspondence,-legal-size paper
(3) Ordinary and heavyweight paper
b. Locating sources of trouble
c. Changing ink pad
d. Slip sheeting
4. Cleaning and filing stencils
5. Collating and stapling duplicated materials

B. Gelatin and Direct Process Duplicators
1. Types of duplicating jobs for which used
2. Preparation of master
a. Carbon, ribbon, pen, pencil
3. Preparation of machine
a. Fluid or gelatin bed
b. Setting counting device
c. Care of machine and parts
d. Materials and tools
4. Running copies
5. Collating and stapling duplicated materials
IV. Dictating, Transcribing, and Shaving Machines
A. Dictating Machine
1. General operating technique
a. Start, stop, repeat levers
b. Position of mouthpiece
c. Care of cylinders
d. Indication slip
2. Dictating technique
B. Transcribing Machine
1. Machine transcription from standard set of
practice cylinders
2. General operating technique
a. Start, stop, repeat levers
b. Hand control and foot pedal
c. Volume control
d. Speed control
e. Indication slip









84 GUIDE TO TEACHING BUSINESS EDUCATION

3. Transcription of mailablee" letters on type-
writer from machine dictation. (See defini-
tion of mailablee" letter under "Dictation-
Transcription Evaluation" elsewhere in this
Bulletin.)
C. Shaving Machine
1. General operating technique-shaving knife
2. Care and storage of cylinders
V. Other machines
Some schools may find it desirable to add book-
keeping, billing, addressing, check-writing, and wire
recording machines, comptometer, Vari-typer, multi-
graph, electric typewriter, switchboard, or other office
equipment; for these, specific course outlines may be
obtained from the manufacturers of the machines.

Procedures
To make the maximum use of laboratory equipment, it is
suggested that this class be organized, according to a rotation
plan. In a large class, one more pupil than jthe number of
machines available may be enrolled. Each pupil is assigned to a
definite machine or task for a specified period of time. At the
end of this predetermined period of time, the pupil moves to a
different machine or activity and is in turn replaced by another
pupil. The extra pupil who is not assigned to a machine may
serve as secretary and supply clerk.
At the beginning of the course, each machine is demonstrat-
ed and its operation and purposes explained by the teacher. Fur-
ther demonstration should be given at the time the need arises.
The teacher serves as an office manager, checking on techniques
and giving assistance to pupils.
In conducting this course, the teacher should:
Set up a plan whereby each pupil can be responsible for
keeping an up-to-date record of the number and types of jobs
completed on each machine to which he is assigned.
Urge. pupils to work rapidly from the beginning of their
training.
Emphasize efficient arrangement of materials and economy
of motion.











Develop an office atmosphere by encouraging cooperation
among pupils.
Make extensive use of illustrative posture and machine
charts and other visual materials which are available and relate
to units being studied.
Invite machine manufacturers' representatives or office
managers to demonstrate machines to group.
Take pupils on field trips so that they may see machines be-
ing operated in banks, utility companies, and other offices.
Permit pupils to type and duplicate materials for school offi-
cials and school clubs as supplementary work if time allows and
this work has learning values.

Evaluation
The syllabi and teacher's manuals prepared by the machine
manufacturers give suggested standards of achievement.
Requirements of Federal or local Civil Service may be guides
in achievement standards when training is offered on machines
for which ratings are given.
Standards may also be set up after a survey has been made
of on-the-job production rates required by local employers.
Objective tests may be given for the purpose of determining
the pupil's familiarity with office machine nomenclature, ma-
chine parts, and purposes.
Problem or production tests with time limits can be used to
measure the pupil's ability to make efficient use of the machines
upon which he has received training; e.g., (a) figuring a payroll,
(b) figuring discounts on invoices, (c) typing and duplicating a
form letter, (d) transcribing mailablee" letters from the tran-
scribing machine.
References
Fox, Frederick G., "Performance Standards in Office Operations,"
National Business Education Quarterly (Spring, 1941), pp. 15 ff.
Harms, Harm, "Businessmen Comment on Standards," UBEA Forum, Vol.
1, No. 2 (May, 1947), p. 36.
Haynes, Benjamin, Broom, M. E. and Hardaway, Mathilde, Tests and
Measurements in Business Education, South-Western Publishing Com-
pany, 1940, pp. 204-208, 317-319.
"Instruction Projects in Office Machines," Burroughs Adding Machine
Company, Detroit, 1938.
Kahn, Gilbert, "Courses of Study in Office Machines and Clerical Prac-
tice," American Business Education Yearbook, Vol. IV (1947),
pp. 310-320.
Liles, Parker, "Clerical Training in the High School," Journal of Business
Education, Vol. XXII, No. 4 (Dec., 1947), p. 14.









86 GUIDE TO TEACHING BUSINESS EDUCATION

McHenry, Lyda E., "Equipment and Materials for Office Practice Courses,"
National Business Education Quarterly (Winter, 1945), pp. 25 ff.
Meehan, James R., "Office Machine Training-The Time Required for an
Adequate Program," UBEA Forum, Vol. 1, No. 2 (April, 1947),
pp. 17-18.
Meehan, James R., "The Selection of Equipment for Office Practice Lab-
oratories," Balance Sheet, Vol. XXVIII, No. 7 (March, 1947), pp. 302-
305.
Potter, Thelma M., "Periphery Business Skills," Business Education World,
Vol. XXV, Nos. 2-10 (October, 1944-June, 1945).
Whitmore, Irol, "Courses of Study in Secretarial Office Practice and
Transcription," American Business Education Yearbook, Vol. IV
(1947), pp. 289 ff.
Woodside, C. W., and Wanous, S. J., "Bibliography of Tests and Testing
in Business Subjects," Monograph 12, South-Western Publishing
Company, pp. 12-13, 16-18, 23-24.
RETAILING
General Statement
Grade Placement: 11 or 12
Number of Semesters: 1
Credit: % unit
Objectives
1. To acquaint the pupil with the factors of successful retail
operation.
2. To acquaint the pupil with store organization and man-
agement.
3. To acquaint the pupil with the legal aspects of retailing.
4. To review selling techniques.
Course Content
I. Introduction.
A. History of Retailing
B. Types of Stores
1. General
2. Specialty
3. Chain
4. Self-service
5. Cooperative
6. Mail order department
7. Department store
II. Physical Features of the Store
A. Location
B. Structure
C. Layout
D. Equipment











III. Store Organization
A. Small Store
B. Large Store
1. Merchandising division
2. Sales-promotion division
3. Store-operation or maintenance division
4. Finance and control division
IV. Store Mechanics and Procedures
A. Merchandising
B. Pricing
C. Stock Turnover
D. Merchandise Control
V. Advertising
A. Newspapers
B. Circulars
C. Cooperative
D. Radio
E. Window Display
F. Store Display
VI. Review of Selling Techniques
A. Meeting the Customer
B. Learning the Customer's Wants
C. Presenting the Merchandise
D. Convincing the Customer
E. Closing the Sale
B. Textiles
1. Kinds
VII. Merchandise Study
A. Sources of Information
2. Qualities
3. Weaves
4. Testing
C. Fashion
VIII. Customer Service
A. By the Sales Clerk
1. On the floor
2. Wrapping goods
B. By the Store
1. Delivery service









88 GUIDE TO TEACHING BUSINESS EDUCATION

2. Complaints and adjustments
3. Personal shopping service
4. Parking accommodations
5. Gift wrapping
IX. Personnel Management
A. Employer-employee relations
B. Compensation and Workmen's Benefits
X. Store Finance
A. Credits and Collections
B. Accounting methods
XI. Legal Aspects in Retailing
A. Agency
B. Contracts
C. Negotiable Instruments

Procedures
Surveys of retail stores may be made as a class project, and
the findings presented in oral reports, followed by general dis-
cussion.
Field trips to local stores can be of value if they are planned,
if the pupils are directed to observe particular features, and if
the trips are followed by reports and discussion. Comparative
reports may be made by pupils who have visited metropolitan
stores.
Part-time jobs in retail stores are an important complement
to classroom learning in retailing. (See Salesmanship-Pro-
cedures.)
Guest speakers from the retailing field may be asked to give
talks.
Advertising methods used for nationally advertised prod-
ucts may be discussed. Pupils should be urged to bring ex-
amples of advertisements to class.
Bulletin boards may be used for displaying advertisements,
pictures, and clippings.
Numerous films and film strips which have been expertly
prepared for and successfully used in retail training programs
are available for school uses.












Evaluation
Achievement may be measured on the bases of individual's
contribution to class discussion, and oral and written reports.
Essay tests are valuable to determine the progress of the pupil
in organizing his thoughts and in expressing himself clearly.
Objective tests, either constructed by the teacher or obtain-
ed from the publisher of the textbook, may be used to measure
attainments in retailing information.
Analytical papers concerning a local business would chal-
lenge the student to do research in preparation, to interview the
owner or manager, to observe local retail practices, to record
and organize his materials and data, and to present his findings
in an interesting manner.
References
"Aids in Teaching Retail Selling," Balance Sheet, Vol. XVII, No. 8, (April,
1936), p. 362.
Brisco, Norris A. and Arnowitt, Leon, Introduction to Modern Retailing,
Prentice-Hall, Inc., 1946.
DeMond, A. L. "Problems of Retailing," Eastern Commercial Teachers'
Association, Thirteenth Yearbook, (1940), pp. 270-277.
Potter, D. M., Fiber to Fabric, The Gregg Publishing Company, 1945.
Richert, G. Henry, Retailing, The Gregg Publishing Company, 1947.
Robinson, O. Preston and Brisco, Norris A., Retail Store Organization and
Management, Prentice-Hall, Inc., 1946.
Rowse, Edward J., "Improvement of Classroom Teaching in Retailing,"
Eastern Commercial Teachers' Association, Twelfth Yearbook, (1939),
pp. 123-133.
Thomas, Harold W., "Creating Interest in a Retailing Program," Business
Education World, Vol. XXII, No. 2 (October, 1941), pp. 138-141.
Walters, R. G., and Rowse, Edward J., Fundamentals of Retailing, South-
Western Publishing Company, 1938.
Walters, R. G., Wingate, John W., and Rowse, Edward J., Retail Mer-
chandising, South-Western Publishing Company, 1943.
See also References for Salesmanship.
For sources of audio-visual aids, see special section in this Bulletin.
SALESMANSHIP
General Statement
Grade Placement: 11 or 12
Number of Semesters: 1
Credit: 1/2 unit
Objectives
1. To aid the pupil in developing qualities needed to make
him a successful salesman.
2. To familiarize the pupil with the techniques of selling.
3. To improve the pupil's abilities in the arithmetic of sell-
ing.









90 GUIDE TO TEACHING BUSINESS EDUCATION

4. To acquaint the pupil with the diversities and opportuni-
ties in salesmanship.
5. To assist the pupil in preparing to sell himself to a pros-
pective employer.
Course Content
I. Introduction to selling
A. Definition
B. Types of selling
1. Wholesaler
2. Retailer
II. Opportunities
A. Vocational
1. Beginning
2. Promotional
B. Social
1. Meeting people
2. Working with people
C. Personal
1. Consumer education
2. Cultural
III. The Salesman
A. Physical Qualities
1. Health
2. Personal appearance
3. Voice
4. Mannerisms
IV. Selling Techniques
A. Meeting the Customer
1. The preapproach
2. The approach
3. The greeting
B. Learning the Customer's Wants
1. Studying the customer
2. Questioning the customer
C. Presenting the Merchandise
1. Preparing an attractive display
2. Showing the right merchandise
3. Demonstrating the merchandise
4. Handling the merchandise appreciatively











D. Convincing the Customer
1. Overcoming excuses
2. Answering real objections
E. Closing the Sale
1. When to close
2. The farewell
V. The Arithmetic of Selling
A. Arithmetical Fundamentals
B. Linear and Weight Measurements
VI. Securing a Selling Job
A. Know Yourself
B. Applying for a Job
1. Letter of application
2. Personal Interview

Procedures
The best training in salesmanship or retailing is realized from
actual "on the job" practice of the techniques studied in the class-
room. The pupil may be encouraged to secure a part-time job
after school or on Saturdays so that he may apply his learning.
If the school has an established cooperative program with a co-
ordinator, pupils may elect to enter that program.
Sales talks may be given by the pupils throughout the se-
mester. Whenever possible the sales talks should be accom-
panied by demonstrations.
Pupil participation in selling activities sponsored by the
school and clubs gives excellent practice.
Guest speakers from the field of selling may be asked to
give talks.
Field trips which are planned and followed by reports and
discussion are educational.
Bulletin boards may be used for displaying advertisements,
pictures, and clippings.
Films and film strips are valuable aids in successful teach-
ing of selling.

Evaluation
Achievement may be measured on the bases of individual's
contribution to class discussion, oral and written reports, and
"sales" talks.










92 GUIDE TO TEACHING BUSINESS EDUCATION

Essay tests are valuable to determine the progress of the
pupil in organizing his thoughts and in expressing himself
clearly.
Objective tests, either constructed by the teacher or obtained
from the publisher of the text, may be used to measure know-
ledge of selling techniques.
Textbooks
Blackstone, Earl C., Crawford, Claude C., and Grinnell, Eltinge, Selling,
D. C. Heath & Company, 1942.
Brisco, Norris A., Griffith, Grace, and Robinson, O. Preston, Store Sales-
manship, Prentice-Hall, Inc., 1947.
Ivey, Paul W., Successful Salesmanship, Prentice-Hall, Inc., 1946.
Reich, Edward, Selling to the Consumer, American Book Company, 1938.
Walters, R. G., and Wingate, John W., Fundamentals of Selling, South-
Western Publishing Company, 1942.
References for the Teacher
Baldwin, Dorothy M., "Suggestions for Improving Teaching Techniques in
Retail Selling Through Correlation with Other Subjects," Eastern
Commercial Teachers' Association, Eleventh Yearbook (1938), pp. 289-
295.
Blackler, William R., "Sales Personality Training," UBEA Forum, Vol. I,
(April, 1947), p. 37.
Jacobs, Lloyd H., "Salesmanship," The Journal of Business Education,
Vol. XX, (June, 1945), p. 13.
McDougall, Clair E., "Motivation of Student Learning in Salesmanship,"
Balance Sheet, Vol. XXIII (December, 1941), p. 156.
McKenzie, J. H. Earl, "Improvement of Classroom Teaching in Salesman-
ship," Eastern Commercial Teachers' Association, Twelfth Yearbook
(1939), pp. 134-142.
Nolan, Carroll A., "Problems of Salesmanship," Eastern Commercial
Teachers' Association, Thirteenth Yearbook (1940), pp. 278-281.
Richert, Henry G., "The Teaching of Distributive Education," National
Commercial Teachers' Federation, Sixth Yearbook (1940), pp. 400-406.
Theobald, J. J., Personality and Personalysis, Prentice-Hall, Inc., 1941.
Vance, Mary E., "Why Wait for Uncle Sam?" Modern Business Education,
Vol. XII (November, 1945), pp. 5-8.
Vietti, Frank, "A Specialized Sales Training Program," Parts I and II,
Journal of Business Education, Vol. XXI (November, 1945), p. 23,
and December, 1945, p. 19.
For sources of audio-visual aids, see special section in this Bulletin.

BEGINNING SHORTHAND
General Statement
Grade Placement: 11
Number of Semesters: 2
Credit: 1 Unit
The primary purpose of beginning shorthand is to serve as
a foundation course for practical work in dictation and transcrip-
tion. It is vocational in character and is not offered for personal
use. Even though it is foundational in purpose, it is comprehensive










enough and intensive enough that if a pupil is unable to take
the advanced course, he will have acquired some occupational
ability. Shorthand should be offered only to those who have had,
or are enrolled in, typewriting.
General Objectives
1. Knowledge of shorthand theory and the ability to apply
it in taking practiced and new-material dictation.
2. The introduction of transcription.
3. The ability to produce acceptable transcripts.
Specific Objectives
1. The mastery of shorthand theory.
2. The ability to read shorthand rapidly and accurately.
3. The ability to integrate shorthand skill with English
knowledge in producing work that is neat and accurate.
4. The ability to take practiced-material dictation at a speed
of 80-100 words a minute and new-material dictation at a
speed of 60-80 words a minute for 5 minutes.
5. The ability to transcribe simple new material at a rate of
15-20 words a minute.
Course Content
Shorthand methodology is inherent in the arrangement of
content in the textbook. "Direct" methods of teaching shorthand,
traditional "Science-type" presentation, the "reading approach,"
and "transcription method" require specialized text materials.
Conversely, the textbook selected determines the type of method
and procedures, as well as the kind of shorthand system that
will be used. Each textbook, accordingly, has an accompanying
teacher's manual to explain the philosophy and procedures,
with a complete syllabus outline for pupils and teacher.
The procedures which are given below present certain gen-
eral guides applicable to all systems and all methods.
Procedures
Explanation of what shorthand really is, how it is written in
symbols and by sound, should be made to the pupils the first day.
Classroom management should be carefully organized to
avoid confusion and to promote good work habits.
Review of phonetics should be made and phonetic spelling
drills should be given.









94 GUIDE TO TEACHING BUSINESS EDUCATION

Presentation of every new principle should be accompanied
by blackboard illustration.
Frequent review of blackboard drills and textbook word lists
of brief forms, words, and phrases should be given in individual
and concert reading.
Pupils should be taught to read for thought rather than for
word-calling.
At whatever point pupils begin writing, emphasis should be
placed on good writing tools, correct habits, posture, light touch,
and writing not drawing.
Emphasis should be placed on rapid writing for the first few
weeks, on refinement of writing after speed has become a habit.
Practiced and new-material dictation should be given for
short periods of time (1 minute) at first, and the time should be
gradually lengthened.
Blackboard previews of difficult words should be given be-
fore new-material dictation is given.
Recognition of the pupils' errors should be followed by
remedial teaching.
The teacher should dictate in a clear, strong voice, and in
such a manner that the pupils will understand the words and
the meaning of the material.
In intensive drills for speed, the dictating rates should be
accelerated through breaking the material down into one-half
minute and one minute takes, to be repeated until high speed is
reached. The same material can then be used for sustained dic-
tation.
A part of each class period should be devoted to dictation
within the ability of the entire class. This helps slow pupils to
retain confidence in their ability to take dictation.
A part of each class period should be devoted to dictation
slightly beyond the ability of any pupil in the class. This helps
develop speed by challenging the fastest writers.
In reading and writing shorthand at the dictation level, at-
tention should be given daily to punctuation, spelling, hyphena-
tion, word-division, and sentence structure, for the purpose of
fixing correct habits in these knowledge and skills.
Longhand transcription should be introduced in the first
semester and practiced until skill in typewriting makes pos-










sible machine transcription. Typewritten transcription should
begin during the second semester.
Transcription should begin with studied shorthand plates pre-
senting solid matter which does not involve the problem of
arrangement. This should be followed with transcription of the
pupils' own notes on familiar matter. The next step is transcrip-
tion from new material dictated at a lower rate than the rates
employed for shorthand speed development.
Proofreading while the transcript is still in the machine
should be insisted upon from the beginning of transcription.
Evaluation
Measures of achievement on various bases are provided in
the teacher's manual provided for the particular system or
method.
Oral reading in daily classwork may be rated as "good,"
"average," or "poor" and so indicated on a small card by placing
a dot above, on, or below a horizontal line.
Recognition of outlines of words and phrases may be tested
by using a duplicated list of such outlines and having the pupils
transcribe them.
Transcription and sustained dictation should be rated on
varying bases: (a) verbatim with 2%-5% allowance for errors,
(b) mailable copy with all errors corrected but modifications in
form and wording acceptable if the meaning is not affected.
Tests obtainable from the Gregg Publishing Company, New
York, are:
a. Complete Theory Tests (Gregg News Letter)
b. Progressive Speed Building Tests (These may be
used after each chapter of the Anniversary Manual
and are furnished free by the Gregg Company.)
c. One-Minute Tests on Gregg Shorthand by Gibson
(There are four tests for each chapter of the Anni-
versary Manual.)
d. Transcription Tests (These are 5-minute dictation
tests at 60, 80, 100, 120, and 140 words a minute to be
transcribed with 95 per cent accuracy. They are pub-
lished monthly in the Gregg News Letter.)
REFERENCES ON GREGG SHORTHAND BOOKS
Beers, Gertrude and Scott, Letha P., Fundamental Drills in Gregg Short-
hand, Gregg Publishing Company, 1932.











96 GUIDE TO TEACHING BUSINESS EDUCATION

Bisbee, Edith V., Brief Form Drills, Gregg Publishing Company, 1939.
Bisbee, Edith V., Dictation for Beginners, Gregg Publishing Company.
Bowman, Wallace B., Shorthand Dictation Studies, South-Western Pub-
lishing Company, 1947.
Brewington, Ann and Soutter, Helen I., Direct-Method Materials for
Gregg Shorthand, 1930
Eldridge, New Shorthand Dictation, American Book Company.
Eldridge, Stickney, and Stickney, Shorthand Reading and Dictation Exer-
cises, American Book Company.
Forkner, Hamden, Osborne, Agnes, and O'Brien, Jai~es, Correlated Dic-
tation and Transcription, D. C. Heath Publishing Company, 1940.
Gregg, John R., Gregg Shorthand Manual, Anniversary Edition, Gregg
Publishing Company, 1029.
Gregg, John R., Gregg Speed Studies, Third Edition, Gregg Publishing
Company, 1941.
Gregg, John R., 5,000 Most-Used Shorthand Forms, Gregg Publishing
Company, 1931.
Gregg, John R., Gregg Shorthand Dictionary, Gregg Publishing Company,
1930.
Gregg, John R., Gregg Shorthand Phrase Book, Gregg Publishing Com-
pany, 1924.
Gregg, John R., Gregg Speed Building, One-Year Course, Gregg Publish-
ing Company, 1940.
Gross, Walter L., Short Business Letters for Dictation, Gregg Publishing
Company, 1930.
Ickes, Paul C., Basic Transcription, Gregg Publishing Company.
Leslie, Louis A., Gregg Shorthand, Functional Method, Parts I and II,
Gregg Publishing Company, 1936.
Leslie, Louis A., and Zoubek, Charles E., Speed Drills in Gregg Short-
hand, Gregg Publishing Company, 1938.
McNamara and Bateh, Rational Dictation Studies, Gregg Publishing Com-
pany.
Odell, William R., Rowe, Clyde E. and Stuart, Esta Ross, Direct Practice
Units for Beginning Gregg Shorthand, Gregg Publishing Company.
Wanous, S. J., and Whitmore, Irol, Shorthand Transcription Studies, South-
Western Publishing Company, 1944.
Wilson, Lillian Grisson, Progressive Dictation, Gregg Publishing Company,
1930.
Zoubek, Charles E., Dictation for Transcription, Gregg Publishing Com-
pany, 1937.
Zoubek, Charles E., Dictation at In-Between Speeds, Gregg Publishing
Company, 1938.

Periodicals
Blanchard, Clyde I.,"Daily Transcription Schedule," Business Education
World, Vol. XXV, No. 3 (November, 1944), pp. 127-129.
Blanchard, Clyde I., "Daily Transcription Schedule," Business Education
World, Vol. XXV, No. 5 (January, 1945) pp. 267-269.
Callarman, C. C., "Let's Teach More Shorthand," Business Education World,
Vol. XXV, No. 7 (March, 1945), pp. 353-356.
Clevenger, Earl, "Teaching Transcription," Journal of Business Educa-
cation, Vol. XX, No. 9 (May, 1945), p. 17.
Conway, Rose M., "Transcription Can Be Streamlined," Eastern Commer-
cial Teachers' Association, Fifteenth Yearbook, (1942), pp. 352-359.
Dowling,: Sister Mary A., "An Outline for the Teaching of Transcription,"
Balance Sheet, Vol. XXV, No. 7 (March, 1944), p. 308.




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