• TABLE OF CONTENTS
HIDE
 Front Cover
 Title Page
 Table of Contents
 Foreword
 Part I: Administration of business...
 The Florida school program and...
 The business education curricu...
 Business subjects in the secondary...
 Relating the business education...
 Part II: Teaching of business...
 Guides to the teaching of the business...
 Suggested procedures for teaching...






Title: Tentative source materials in business education ...
CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00082815/00001
 Material Information
Title: Tentative source materials in business education ...
Physical Description: Book
Language: English
Creator: Florida Department of Education, Florida Program for Improvement of Schools
Publisher: Florida Department of Education
Place of Publication: Tallahassee, Fla.
Publication Date: October, 1940
 Notes
General Note: Florida Department of Education bulletin 11
 Record Information
Bibliographic ID: UF00082815
Volume ID: VID00001
Source Institution: University of Florida
Holding Location: University of Florida
Rights Management: All rights reserved by the source institution and holding location.

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
    Part I: Administration of business education
        Page 7
        Page 8
    The Florida school program and business education
        Page 9
        Page 10
        Page 11
        Page 12
        Page 13
        Page 14
        Page 15
        Page 16
        Page 17
        Page 18
        Page 19
        Page 20
    The business education curriculum
        Page 21
        Page 22
        Page 23
        Page 24
        Page 25
        Page 26
        Page 27
        Page 28
        Page 29
    Business subjects in the secondary school program
        Page 30
        Page 31
        Page 32
        Page 33
        Page 34
        Page 35
        Page 36
        Page 37
        Page 38
        Page 39
        Page 40
        Page 41
    Relating the business education program to community and pupil need
        Page 42
        Page 43
        Page 44
        Page 45
        Page 46
        Page 47
        Page 48
        Page 49
        Page 50
        Page 51
        Page 52
        Page 53
        Page 54
    Part II: Teaching of business education
        Page 55
        Page 56
    Guides to the teaching of the business subjects
        Page 57
        Page 58
        Page 59
        Page 60
        Page 61
        Page 62
        Page 63
        Page 64
        Page 65
        Page 66
        Page 67
        Page 68
        Page 69
        Page 70
        Page 71
        Page 72
        Page 73
        Page 74
        Page 75
        Page 76
        Page 77
        Page 78
        Page 79
        Page 80
        Page 81
        Page 82
        Page 83
        Page 84
        Page 85
        Page 86
        Page 87
        Page 88
        Page 89
        Page 90
        Page 91
        Page 92
        Page 93
        Page 94
        Page 95
        Page 96
        Page 97
        Page 98
        Page 99
        Page 100
        Page 101
        Page 102
        Page 103
        Page 104
        Page 105
        Page 106
        Page 107
        Page 108
        Page 109
        Page 110
        Page 111
        Page 112
        Page 113
        Page 114
        Page 115
        Page 116
        Page 117
        Page 118
        Page 119
        Page 120
        Page 121
        Page 122
        Page 123
        Page 124
        Page 125
        Page 126
        Page 127
        Page 128
        Page 129
        Page 130
        Page 131
        Page 132
        Page 133
        Page 134
        Page 135
        Page 136
        Page 137
        Page 138
        Page 139
        Page 140
        Page 141
        Page 142
        Page 143
        Page 144
        Page 145
        Page 146
        Page 147
        Page 148
        Page 149
        Page 150
        Page 151
        Page 152
        Page 153
        Page 154
        Page 155
        Page 156
        Page 157
        Page 158
        Page 159
        Page 160
        Page 161
        Page 162
    Suggested procedures for teaching the business subjects
        Page 163
        Page 164
        Page 165
        Page 166
        Page 167
        Page 168
        Page 169
        Page 170
        Page 171
        Page 172
        Page 173
        Page 174
        Page 175
        Page 176
        Page 177
        Page 178
        Page 179
        Page 180
Full Text






I entative i r latenw(.s,

B U







I m PROVE hl Nfl-





F lorida Propram
For impfovement, of Schooi,9
BULLETIN NO M.
1940






3 75. 0 0 -9 75-9 1
RTMENT OF

!'fFiTT, 8*.fipewintanden



/940
c











UNIVERSITY


OF
LI


FLORIDA
BRARY












TENTATIVE SOURCE MATERIALS

IN

BUSINESS EDUCATION


BULLETIN NO. 11
October, 1940









Prepared at
FLORIDA CURRICULUM LABORATORY
University of Florida


M. L. STONE, Director
ROLAND B. EUTSLER, Consultant
KERMIT D. FARRIS, Consultant


STATE DEPARTMENT OF EDUCATION
Tallahassee, Florida
COLIN ENGLISH, Superintendent
M. W. CAROTHERS, Director of Instruction












CONTENTS


Page
Foreword 5

Part One
ADMINISTRATION OF BUSINESS EDUCATION
Chapter
I. The Florida School Program and Business Education 9
The Philosophy and Role of Business Education 9
The Relationship of Business Education to the Total
School Program 10
Importance of the Business Education Curriculum 13
Purposes of the Business Curricula 13
Present Problems in Business Education .15
The ,Objectives of Business Education 18

II. The Business Education Curriculum 21
Setting Up a Business Education Curriculum 21
Outline of the Five-way Business Education Curriculum 24
Arranging Content and Sequence 26
General Business Curriculum 26
General Clerical Curriculum 27
Distributive Curriculum 27
Accounting Curriculum 28
Stenographic Curriculum 29

III. Business Subjects in the Secondary School Program 30

TV. Relating the Business Education Program to Community
and Pupil Need .. 42
Occupational Survey 42
Guidance in Business Education 47


142530












Part Two

TEACHING OF BUSINESS EDUCATION

Chapter
V. Guides to the Teaching .of the Business Subjects
Accounting .
Advanced Business Principles .
Business Arithmetic
Business Correspondence .
Business Economics .
Business Law .
Consumer Education .
Economic Geography .
General Business Principles .
Office Practice .
Retailing .
Salesmanship .
Shorthand .
Typewriting .

VI. Suggested Procedures for Teaching the Business S
Lessons and Methods .
Teaching Activities and Devices .
Tests and Measurements in Business Education


subject


Page
57
57
70
73
79
86
90
97
106
120
126
.134
.138
143
153

s 163
.163
.170
. 174













FOREWORD


A very important phase of the Florida Program for Improve-
ment of Instruction involves the publication and dissemination of
written materials designed to assist faculty groups in the improve-
ment of classroom practice. The chart presented on the preceding
page indicates the relationship of the present bulletin to others in
the series devoted to this end. Basic to any proper interpretation
of source materials is an understanding of the place of any particu-
lar field in the total educational program. Accordingly, teachers
of 1he special-interest subjects are urged to see the contribution
which the particular area can make to meeting the needs of the
boys and girls enrolled in our public schools.

Tentative Source Materials for Business Education is pre-
sented to the secondary schools with the hope that staff members
will find in it aid for developing a more functional program of busi-
ness education. A clear recognition of the relationship between vo-
cational and cultural education is essential to meeting the needs of
adolescents. The contribution which business education can make
toward enriching life and toward enabling individuals to gain an
adequate economic status is discussed thoroughly in the present
bulletin. It is hoped that individual teachers and total faculty
groups will utilize these suggestions in working out programs de-
signed to meet local needs. Appreciation is hereby extended to
the consultants, Dr. Roland B. Eutsler and Mr. Kermit D. Farris,
and to the various members of the committee who prepared the
manuscript.




State Superintendent of Public Instruction









CONTINUING PRODUCTION OF INSTRUCTIONAL BULLETINS
FLORIDA PROGRAM FOR IMPROVEMENT OF SCHOOLS


SERIES 1928-1938


VOL. I
STATE COURSE OF STUDY
FOR ELEMENTARY SCHOOLS
GRADES 1-6 (1933)*


VOL. II
STATE COURSE OF STUDY
FOR SECONDARY SCHOOLS
Part 1. English
Part 2. Social Studies*
Part 3. Mathematics
Part 4. Science
Part 5. Foreign Languages
Part 6. Physical and Health
Education
Part 7. Home Economics
Part 8. Fine Artst: Music*, Artt
Part 9. Commerce
Part -. Manual Artst


SERIES BEGINNING 1938
No. 9 No. 4. Plans for Florida's School Health
No. 9
A Guide to Program (1939)
A proved t No. 6. Planning Faculty Study (1939)
No. 3 Improved No. 7. Narcotics and Stimulants (1939)
Preliminary ForaEle No. 8. Library Book List (1939)
tuideo the m e n t a r y No. 21. Physical Education$ (1940)
Elem entaryy S c h No. 22. Source Units in Health Education
Curriculum* Scho (1940)
(1939) (1940) (Others are planned)

No. 2 Avenues of
Ways to Understand-
Better In- ing, A Bulle-
struction
in Florida tin for Parents
Schools and La y
(1939) Groups (1940)
________ _____ No. 1. Guide to Exploratory Work* (1938)
I No. 4. Plans for Florida's School Health
Program (1939)
NO. 10 a No. 5. Physical Education* (1939)
A Guide to a No. 6. Planning Faculty Study (1939)
a Function- No. 7. Narcotics and Stimulants (1939)
al Program No. 8. Library Book List (1939)
in the Sec- a 8 No. 11. Business Education (1940)
ondary Jc2 No. 12. Industrial Arts (1940)
School (1940) No. 22. Source Units in Health Education
S(1940)
Elementary Technology Series
(Others are planned)


* Now out of pr nt.
t Bulletin was not printed.
I Tentative mimeographed edition not available for general distribution.






















PART ONE

Administration of Business Education











CHAPTER ONE
THE FLORIDA SCHOOL PROGRAM AND
BUSINESS EDUCATION


Education is the process of continual growth in the satisfactory
adjustment of the individual to his environment. Individuals react
to every situation as complete beings, each with a different possi-
bility of development which is influenced by the environment of
which one is a part. What individuals learn from their social con-
tacts depends largely upon their levels of development. Moreover,
abilities differ in individuals of the same age, and growth does not
occur at the same rate. It is essential, therefore, that the educa-
tional processes include the study of the environment and be re-
lated to that environment in terms of the levels of development.
Thus, the individual is developed to the greatest possible extent of
his own capacities and in keeping with his own needs and the needs
of society.
THE PHILOSOPHY AND ROLE OF BUSINESS EDUCATION
Business education is that part of our educational program
which acquaints pupils with the nature and operation of business,
together with the human relationships that are involved, and pro-
vides for a vocational basis of earning a living. Business education
is concerned with the training of young people to enter business.
The vocational aspect, however, is not the whole program. There
is an increasing emphasis upon non-vocational business instruction
in the high school. Business teachers are training not only expert
stenographers and bookkeepers, but future citizens. The young
worker is taught to look beyond his daily vocational tasks and to
think in terms of his relationship to society, both as a producer
and a consumer. He is taught that he is a member of a political
democracy, the success of which depends upon his contributions to
it.

In order to emphasize clearly the non-vocational aspects of
business education, business subjects are being offered in the first
two years of high school. For example, in recent years, courses in
general business principles have been taught in the ninth grade.










10 SOURCE MATERIALS IN BUSINESS EDUCATION

Pupils in this course are concerned with a basic understanding of
business and training in the use of business services-services which
are an integral part of one's everyday living.
Business education also makes an important contribution to the
enrichment of family life. Pupils are impressed with the fact that
a family's standard of living can be raised by the elimination of
waste in procuring and using economic goods. Some boys and girls
have an active part in managing the family income, and they seek
help from schools in making budgets and keeping records. Thus,
business education points the way to a wiser use of income in the
home. It is closely related to home-making in that home-making
involves many economic aspects and relationships.
Business education gives the vocational training needed to pre-
pare youth for efficient employment in business. A program of
guidance is offered; a broad view of business is presented; the
pupils are led to discover their aptitudes and interests for business
and are given vocational training. The general principles under-
lying occupational areas are presented, and opportunities are given
for the demonstration of these principles. Instruction is given in
the development of leadership, personality and character traits
necessary for success in the working world. The pupil is guided
nearer his initial business position by receiving instruction in the
techniques of job getting. For example, training is given in making
interviews and in writing letters of application. Thus, pupils are
trained in the mechanics of business and led in the development
of occupational intelligence. This knowledge and ability serve as
an "entering wedge" and the pupil, a trained and efficient worker,
is guided into business.
It is apparent, then, that the philosophy of business education
places uppermost the needs of the individual and develops youth
as richly as possible for life in a democratic society. It is not
something apart from the other phases of the school program, but
it is an integral part of the whole, since making a living is one of
the major aspects of life.
THE RELATIONSHIP OF BUSINESS EDUCATION TO THE
TOTAL SCHOOL PROGRAM
The school exists for the benefit of society. It must be con-
stantly revising its program to meet the needs and conditions of









FLORIDA SCHOOL PROGRAM AND BUSINESS EDUCATION 11

the changing world. It must give the pupils an opportunity for
growth in a democratic environment and for the fullest personal
development-the highest possible level of life.
General education is composed of common learning. These
common learning are necessary if people are to live together in
mutual understanding and harmony since individuals have differ-
ent interests, abilities, and backgrounds. Abilities and interests
must be developed in social situations related to the environment of
which one is a part. In order to do this, individuals must have
common understandings, skills, attitudes, appreciations, habits, and
ideals. For example, they must have an understanding of demo-
cratic government, its rights and responsibilities; a desire to do
their part as members of the democratic society; high ideals in
their relation with their fellow men; and habits of action which
promote the general good.
Business education is one of the most rapidly growing pro-
grams in the secondary school curriculum. There is a need for
general business education because of its personal use and social
values; therefore, its responsibilities and opportunities are 1,o
longer solely vocational. Business education, as a part of general
education, looks into the world with its social, political, and eco-
nomic problems and into the homes of people with their everyday
problems of living. Since it is assumed that those educated in a
democracy pass on a contribution from such education through
improved citizenship and a resulting improvement in our social
practices, it may be assumed that those who have the benefits of
business education in our secondary schools will contribute to the
improvement of business and industrial life in our country through
more effective participation in such life. If they have vision, under-
standing and sensitivity to human values, they can be major forces
in the improvement of community life and society as a whole, as
well as their own individual lives. Therefore, the business educa-
tion program must be planned with a careful consideration of
social and economic problems.
With an increasing understanding of the nature of the growth
and development of pupils has come the realization that common
outcomes for each individual cannot be attained by the same
subject matter and procedures. General education must be one









SOURCE MATERIALS IN BUSINESS EDUCATION


which covers a wide variety of experiences, depending upon the
individual or group. It should be stated in terms of learning that
each pupil should attain. Each subject-matter field in the school
has content that will contribute to the personal and the social
learning of the child. A society which is as interdependent as
ours should educate its youth by giving them a clear insight into
the business and industrial life of the nation. This can be achieved
by developing general courses in business for all pupils irrespective
of their vocational objective and by a closer association between
business education and the social studies, such as history and prob-
lems of democracy. Business education should be concerned that
these general values are in the program of all pupils, determining in
what relationships and at what school grade level this content
should be included.
The development of general education for everyone should
not lead the school to the point of failing to provide for special
cultural and vocational interests of the pupils. Electives should
be taught in such a way that their social implications will be made
clear. The business field has many cultural values and its courses
should include cultural electives as well as vocational electives.
Business education teachers have a great opportunity to make
a contribution to education and to our economic life as a whole by
giving pupils not only mechanical skills for immediate employment
but also a deeper understanding of our social and economic life.
Moreover, they can make a contribution to the entire school pro-
gram through influencing general education courses and partici-
pation in general education activities.
Today, business education is broadening its objectives so that
it will contribute its social and personal use values to general edu-
cation and at the same time give certain pupils vocational training.
In like manner general education must contribute largely to busi-
ness education in developing those fundamentals so necessary to
every individual in life. Therefore, in its vocational training as-
pects business education must be built on general education. The
specialized subjects are not of any value to the pupils unless they
also have fundamental knowledge and understandings. Only in
this way can business education fulfill its responsibility in prepar-
ing the pupils for participation in the business world.










FLORIDA SCHOOL PROGRAM AND BUSINESS EDUCATION 13

IMPORTANCE OF THE BUSINESS EDUCATION CURRICULUM

NEED FOR REVISION IN THIS FIELD
Heretofore, the secondary schools have patterned their busi-
ness curricula after the business colleges which have trained boys
and girls as bookkeepers, stenographers, and general clerical work-
ers. For the most part, this training included only arithmetic,
bookkeeping, shorthand, typewriting and possibly business English.
Such training is not sufficient for competent living in our demo-
cratic society. In order for a person to be successful, he must
not only be well trained and skilled in the principles peculiar to a
particular business, but also he must have general understandings
and information which will make him aware of the implications of
economic and social conditions that influence life.
Business education furnishes society with organizers who can
best play the role of leaders. If society is to rely upon business
men to direct its economic life, it is of great importance that these
men be capable. Business education must accept the responsibility
of developing efficient leaders. Just as a war situation calls our
attention to the need for better physical education and for adequate
defense equipment, an economic crisis calls our attention to the
need for a broader business education program. Had our secondary
schools during the last half century been more concerned with
adequate business education, many economic problems of the pres-
ent would not exist. Provision must be made for the development
of those economic understandings which should be common equip-
ment of every citizen if the perils of the past are to be avoided.
The revision of the business curricula of the secondary school is
one of the serious problems on which educators are concentrating
today.

PURPOSES OF THE BUSINESS CURRICULA
If the business curriculum is to perform its full duty, it must
give definite training in:
Personality Development. Personality and character traits are
important in achieving business success. Regardless of the special
abilities and skills possessed, workmen must be able to work har-
moniously with associates and others with whom they come in









SOURCE MATERIALS IN BUSINESS EDUCATION


contact. An individual must not only be able to get along with
other people, but also must be accepted by them. He must possess
personal qualities that command the respect of others. It is the
responsibility of education to provide training for successful en-
trance into occupational life and progress in that life. That train-
ing must provide for the development of desirable personality.
Although personality development is a function of the whole school
program, business education stands solidly behind the movement
to make personality development an important part in the train-
ing of all boys and girls. However, it is a primary responsibility
of business education to develop specific personal traits essential
to successful business employment.
Guidance. The business curricula should be so planned that
basic courses of an exploratory and informational nature be pro-
vided, thus offering the means of discovering aptitudes, abilities,
and interests. The course in General Business Principles provides
abundant opportunities for such discovery. The section on record
keeping is detailed and technical enough to help one decide whether
he has any special ability and interest in accounting. Also the
drills in arithmetic and handwriting enable one to realize the need
for speed, accuracy, and legibility in order to be a good accountant
or general clerical worker. Any special interest in natural resources
and industries is awakened, further developed and stimulated
during a course in Economic Geography. The teacher of these
courses should guide each pupil into the line of work in which
he seems most interested and capable.

Economic Intelligence. Business education has much to con-
tribute to general education. The general or basic business cur-
riculum provides training which every graduate needs for eco-
nomic citizenship, consumer business activities, and occupational
intelligence. An understanding of practical business affairs of
everyday life is an indispensable part of the education of every
boy and girl. Pupils must be equipped to meet and solve the
business problems that are a part of the daily activities of every
individual, no matter what his occupation or station in life. And
too, there must be developed an essential understanding of and
a proper attitude toward business as one of the most important of
the social agencies. The non-vocational courses are necessary in










FLORIDA SCHOOL PROGRAM AND BUSINESS EDUCATION 15

providing the economic and occupational intelligence needed by
everyone.
Vocation. The vocational phases of the business curricula
provide training in those business skills, knowledge, and activities
needed for occupational efficiency. This is the distinctive contribu-
tion of business education. Vocational education and training is a
justifiable function of the public secondary school which can and
is being met through the business education curricula. It is highly
important that provision be made for general education, but it is
also imperative that training in skills and techniques be provided
so that secondary pupils may have sufficient skill for initial em-
ployment. Equipped with a good general education and one or
more occupational skills, the individual is then prepared to ad-
vance to the higher levels of employment.
The fact that many high school graduates find employment
outside the local community or region must not be overlooked.
Specific vocational .1 i n;. in terms of the community needs may
be reflected in the curricula, but it must also be recognized that
our pupils who are recently graduated from the high schools are
mobile. Regional employment and occupational trends may serve
as a guide in the curricular offerings, but flexibility in providing
for vocational offerings must be considered.

Reliable statistics prove conclusively that vocational business
education is functioning in the secondary schools. The fact that
graduates find positions is of prime importance. The vocational
business education curricula teach them how to find the position,
how to succeed in it, and how to advance to a more desirable
position.

PRESENT PROBLEMS IN BUSINESS EDUCATION

Business education in our high schools faces certain clearly de-
fined major problems. Society depends upon the schools to supply
types of education formerly supplied by other agencies. This
greater reliance which is being placed upon our schools presents
a problem. Business subjects are to some extent relied upon for
the lessons once learned through business experience in a less
complex era.










SOURCE MATERIALS IN BUSINESS EDUCATION


Curriculum Revision. Throughout the State there is an in-
creasing realization of the need for a fundamental reorganization
of the secondary school curriculum necessitating corresponding
changes in teaching and administrative procedures. The school is
an integral part of the community, and it is important that the
school program be adapted to the interests and needs of the par-
ticular community which it serves. A thorough knowledge and
understanding of the community are the results of constant inquiry
and intelligent interpretation of essential facts obtained by a care-
ful study of the community.

Correlation. Correlation of course content with modern busi-
ness principles and practices is a problem that needs considerable
attention. This problem may be solved in part: (1) by actual busi-
ness experience by the teacher of the type for which he is prepar-
ing his pupils, (2) by more careful analysis of job specifications for
the purpose of adapting the teaching procedures to them, (3) by
follow-up studies after placement to disclose strength and weakness
in the employee for the purpose of eliminating faults and strength-
ening the school program.

Guidance. In furnishing wise and effective guidance, teachers
make one of their greatest contributions to their pupils and to
society as a whole. Acquainting pupils with the fields of work,
directing their choice of an occupation, placing the pupils in posi-
tions, and following up their progress, are the real problems of
guidance for the class room teachers. It appears in our democratic
society that the school is the only agency and the educators the
only agents who can accomplish this great task.

Growth In Service. Furthermore, it appears necessary that
business education teachers and the instructors in teacher train-
ing institutions keep abreast of the times professionally, irrespec-
tive of the length of service, position, prestige, age, or scholastic
attainment in terms of college or university degrees. The teachers
should visit places of business and observe the practices and pro-
cedures. The necessity of keeping experience up to date demands
that business teachers know more than individual subjects as such.
They should know and present their subjects as integrated phases
of modern business with emphasis on the numerous inter-relation-









FLORIDA SCHOOL PROGRAM AND BUSINESS EDUCATION 17

ships. Teachers should study economic problems and conditions,
as well as business practices, and reveal to their pupils the tech-
niques they will need in the business world.

Simultaneous Classes. There is a rather common practice of
scheduling one teacher for two classes during the same period,
which reflects a serious lack of administrative standards in con-
nection with business subjects. Heavy teaching loads, which make
satisfactory work difficult for teacher and pupils, prevail more
or less in all business classes, irrespective of size of school. In
many cases bookkeeping classes for the first and second years are
combined, or shorthand is scheduled simultaneously with other
subjects for the same teacher. Typewriting, however, presents a
more serious problem especially in schools with an inadequate
number of machines, necessitating classes without direct supervision
or constant instruction, meaning the subject is "taught" in ab-
sentia. All business subjects in some schools are offered in this
manner. The pupils are not considered the most important ele-
ment-rather it is the policy to offer as many subjects as possible,
regardless of conditions. To overcome this unsatisfactory situa-
tion, a study of the community should be made to determine the
real needs of the boys and girls. The needs of the majority oE
the pupils, as revealed in this study, should determine the subjects
to be offered. The school should teach boys and girls and not just
subject materials alone.

Improvement of Public Relations. Three important steps
should be taken in a program to improve public relations. First,
convince those concerned with business itself of its justification
in the curriculum, Second, convince those teachers who are in
charge of other areas of instruction within the institution of the
justification of the program. Third, convince the general public
not only of the justification of business education in the program
of studies, but also of the place that such a program can and should
occupy in the social and economic life of the community.

The public must know more about school activities, programs,
ideals and objectives. Lack of public understanding is one reason
for the apparently vulnerable position in which the school systems
find themselves in the light of present-day retrenchment policies.









SOURCE MATERIALS IN BUSINESS EDUCATION


Education is the country's biggest business, yet what education is
and how it operates often is not understood by the average tax
payer. However, in many communities the school administrators
are already conscious of their opportunities of reaching the public
through parent-teacher organizations; through movies of school
activities and programs; through series of school radio programs
put on by local broadcasting companies; through contacts and par-
ticipation with local organizations, business houses and institu-
tions; and through the local press. Business educators have their
part to play in every one of these opportunities to improve public
relations.
Equipment. Securing adequate equipment, both as to variety
and numbers, is sometimes a difficult problem to solve. However,
with increasing ability to finance public schools, it may be largely
a matter of recognizing the need and informing those responsible
for the purchase of the equipment. Typewriters now constitute
the principal teaching equipment of many schools, and yet busi-
ness requires a knowledge of other appliances, such as adding
machines, calculating machines, duplicating machines, dictating
machines and numerous small appliances. The cost of business edu-
cation equipment is no higher than many other types of equip-
ment, yet if made available for study and use, the pupils could
become more efficient in operating office appliances in business
occupations.
Reference Materials. Library and reference materials in
business education in many high schools are wholly inadequate
and used too infrequently. By constantly demanding increased
library facilities and with assistance from the accrediting agencies
and school authorities, business education should secure a portion
of library funds to include more business reference materials.

THE OBJECTIVES OF BUSINESS EDUCATION
Business education has two significant contributions to make
to the total school program which are of paramount importance
and which can be fulfilled in all situations, varying only in degree
.with the size of the school, teaching personnel, and the needs of the
community. The first of these is in the field of general culture.
Business education is an integral part of general education in that










FLORIDA SCHOOL PROGRAM AND BUSINESS EDUCATION 19

it provides for the appreciation of the economic system, an under-
standing of business agencies, services, methods, practices, prin-
ciples, and organizations. Pupils leaving the schools are going into
an economic world where people work to make a living and where
an understanding of business and an appreciation of the economic
system are needed to complete their cultural education.

Moreover, business education makes a further contribution to
general education in providing for the economic welfare of the
consumer. Through non-vocational courses, such as general bus,-
ness principles, business economics and consumer education, the
individual consumer's interests are given as much emphasis as those
of the producer, and the relations of the economic system to the
consumer's interests are clarified.

The second phase of the contribution of business education to
the total school program concerns the vocational welfare of the
individual. Specialized training on useful vocational skills and
economic principles are closely integrated to give the pupil not
only training for initial employment but also the basis for adjust-
ment and advancement in a business position. Business education
on the secondary school level does not (except in rare instances)
purport to prepare for specific jobs. It does, however, provide
definite training for certain occupational fields, such as the ac-
counting field, distributive field, and the stenographic field.

These two broad objectives of business education should be
a part of the total program of all high schools. In every phase
of human endeavor there are economic or business activities; there-
fore, primary consideration should be given the general education
aspects of business education. However, if each objective cannot
be given emphasis, the actual needs of the pupils should be the
deciding factor. A study of the community will show what the
boys and girls do after leaving school. If the majority of them
find employment in business or continue their study in specialized
schools, the vocational objective should be given preference.
OBJECTIVES OF HIGH SCHOOL BUSINESS EDUCATION
The general objectives of business education in secondary
schools are to develop to the maximum degree possible under con-










SOURCE MATERIALS IN BUSINESS EDUCATION


trolling school conditions the abilities needed by the youth of a
democracy as follows:

1. To understand and sympathetically appreciate the
workings of our economic system.
2. To discover aptitudes, interests, and abilities and to
choose fields of endeavor in which they are most likely
to succeed.

3. To use intelligently all the personal skills, business
services, and facilities necessary in conducting the
business activities of consumers.
4. To continue study of business in institutions of higher
learning.

5. To enter some definite type of business employment
and succeed therein.

6. To manage successfully small business enterprises.











CHAPTER TWO
THE BUSINESS EDUCATION CURRICULUM



A satisfactory business curriculum must not only meet the
needs of pupils in Florida schools but also must be flexible in order
to permit adaptation to the varying and different conditions found
in Florida communities. The specific courses included in the offer-
ings must fulfill the objectives of business education in terms of
pupil needs, interests, and abilities, and must be designed to fit
into specific school programs.

SETTING UP A BUSINESS EDUCATION CURRICULUM
The five-way curriculum is designed to meet the needs and
to fit the interests and abilities of pupils. Since every school can-
not offer a complete program of business education, it is further
designed so that a basic curriculum may be expanded and adapted
as community needs and resources and school teaching personnel
permit. Basic and essential to any business education program are
its general educational aspects and the foundation courses upon
which the vocational training is to be built. The five-way curricu-
lum thus provides for common or constant offerings for each of
its five parts. These are planned for the ninth and tenth grades
and are designed to provide a basic understanding of business
principles and services, and of the foundations upon which the
economic organization of society is based.

Moreover, opportunities are provided on these same grade
levels for try-out and exploratory experiences to determine inter-
est and fitness for pursuit of specialized vocational courses. With
this foundation and understanding, provision is made for five series
of offerings. One of these, the General Business Curriculum is
designed to meet the needs of the smaller communities whose re-
sources do not permit a wide variety of vocational courses. It is
also an essential offering of every school, no matter how large the
school may be, since it provides for those pupils whose primary aims
in taking business courses are their personal use and general edu-









22 SOURCE MATERIALS IN BUSINESS EDUCATION

cation values. The general business curriculum thus becomes the
basic curriculum in the five-way program.
The other four series of offerings in the five-way program are
distinctly vocational, designed to provide training in the occupa-
tional fields of (1) general clerical pursuits, (2) stenography, (3)
distributive and selling pursuits, and (4) accounting. In each
of these, for offerings in the eleventh and twelfth years, there is
a series of related courses looking toward vocational training de-
signed to assist pupils to enter business employment and advance
therein. These four are the major occupational areas generally
open to high school graduates. Though these are primarily voca-
tional, each provides, from the standpoint of general education,
for personal use, socio-civic, and other educational values which
make a contribution to good citizenship objectives.
There are two ways in which this program provides flexibility
for adaptation to community and school needs. In the small school,
with only one business education teacher, it can be seen that this
teacher's full time will be required for the general business cur-
riculum; thus, there is no possibility of offering any of the dis-
tinctly vocational courses as included in the other parts of the
program. However, in many, if not most, of these small schools,
one or more of the general business courses included in the cur-
riculum can be assigned to another teacher. This will provide time
for the business education teacher to (1) offer additional sections
of some courses such as personal typewriting or proprietorship
accounting, or (2) offer one or more of the vocational courses
selected from the other four parts of the program. If the latter
alternative is chosen, care should be exercised that the vocational
training is in line with the employment opportunities of the pupil
and the needs of the community.
The second element of flexibility in the five-way program
permits adapting the curricula offerings to the needs of larger
schools and larger communities. Where there are two business
education teachers, the general business curriculum together with
one of the vocational curricula may be offered. Here again, the
choice of the vocational curricula should be determined on the
basis of the needs of the community and the interests and abilities
of the majority of the pupils. The need for a community survey









THE BUSINESS EDUCATION CURRICULUM


to guide the choosing of the vocational curriculum is indicated
elsewhere in this bulletin. In the still larger schools and com-
munities, more than one of the vocational curricula may be offered
until in the largest schools, with adequate personnel and equip-
ment, the entire program can be provided,
The business curriculum is set up with certain common offer-
ings in the ninth and tenth grades, and these are visualized as
prerequisites for the courses in the advanced grades. This should
not be interpreted, however, to preclude admission into the courses
of the eleventh grade by pupils who wish to enroll in a business
education curriculum and who have not had the foundation courses
of the ninth and tenth grades. However, such pupils will be ex-
pected to take electives from among the business education courses
in addition to the required subjects in the curriculum which they
enter in the eleventh grade. It is the responsibility of the head
of the business education department to guide the pupil in the
selection of these electives, preference being given to general busi-
ness subjects. This does not apply to pupils in other departments
of the school who may elect courses in the business curriculum.
Thus, business courses are open to all high school pupils on an
elective basis; but for pupils in business education who are pre-
paring for specific vocational fields, the courses outlined in that
curriculum are required. An outline of the five-way curriculum
is presented on the pages which follow.











SOURCE MATERIALS IN BUSINESS EDUCATION


OUTLINE OF THE
FIVE-WAY BUSINESS EDUCATION CURRICULUM


GENERAL BUSINESS EDUCATION CURRICULUM


Grade First Semester
9* Required: .....-....--......
*General Business
Principles I
Suggested Electives: None
10* Required: .....---......-......--
*Economic Geography I


Suggested Electives:
Business Arithmetic I
11 Required: -----. ....
Personal Record Keeping
Suggested Electives:
Personal Typewriting

12 Required: ...------......--..
Business Law
Suggested Electives:
Consumer Education


Second Semester Units
........ .............. ................ .......... 1
*General Business
Principles II

.......--- .....-... -....- .. ---... .....-- -........-- 1
*Economic Geography II
or
*Business Arithmetic I


Business Arithmetic II

Personal Typewriting

Typewriting II
Proprietorship Accounting


Business Economics
Business Economics


.... 1


Advanced Business Principles


GENERAL CLERICAL CURRICULUM
* Constants for all Curricula -.......... ............. ----


11 Required: -- -------
Personal Record Keeping
Personal Typewriting
Suggested Electives:
Shorthand I
12 Required: ....--..... -...
Salesmanship
Suggested Electives: Choose
Shorthand I
Shorthand III
Advanced Accounting
Business Law
Consumer Education
Business Correspondence


Proprietorship Accounting
Typewriting II


Shorthand II


- - ----------------- -------- -----
Office Practice
one unit
Shorthand II
Shorthand IV


..... ....-.. .. 2


Advanced Accounting
Business Economics
Advanced Business Principles
Retailing

6











THE BUSINESS EDUCATION CURRICULUM 25


DISTRIBUTIVE CURRICULUM

Grade First Semester Second Semester Units

Constants for all curricula ......-------------- -......... ............. 2

11 Required: .......................................... .............. 2

Personal Record Keeping
Personal Typewriting
Suggested Electives: Choose one unit
Typewriting II
Proprietorship Accounting
Consumer Education
Business Law
Business Correspondence

12 Required: .......... ... ...... ....... ................ ............. 2
Salesmanship Retailing
Suggested Electives: Choose one unit
Business Law Business Economics
Consumer Education Advanced Business Principles
Business Correspondence Office Practice
Advanced Accounting Advanced Accounting

6

ACCOUNTING CURRICULUM

Constants for all curricula ............................ .......-........ 2

11 Required: ........ .................... ..... .... ........ ................. 2

Personal Record Keeping Proprietorship Accounting
Personal Typewriting
Suggested Electives: Choose one-half unit
Typewriting II
Business Law
Consumer Education
Business Correspondence

12 Required: ................ .................... ........ 2
Advanced Accounting Advanced Accounting
Suggested Electives: Choose one unit
Business Law Business Economics
Consumer Education Advanced Business Principles
Business Correspondence Office Practice
Salesmanship Retailing
Machine Accounting
Shorthand I Shorthand II











SOURCE MATERIALS IN BUSINESS EDUCATION


STENOGRAPHIC CURRICULUM


Grade First Semester

Constants for all curricula
11 Required ...........................
Shorthand I
Personal Typewriting
Suggested Electives:
Personal Record Keeping



12 R required: ..... ............. ....
Shorthand III
Typewriting III
Suggested Electives:
Business Correspondence
Business Law
Consumer Education
Salesmanship
Personal Record Keeping
Advanced Accounting


Second Semester Units

............... ...... ......--- -- ........ .....-- 2
.. ......... ...... ..---- -. ..... .. ................ 2
Shorthand II
Typewriting II

Proprietorship Accounting
Business Law
Business Correspondence
Consumer Education


.............. 2


Shorthand IV
Typewriting IV


Office Practice
Business Economics
Advanced Business Principles
Retailing
Proprietorship Accounting
Advanced Accounting


ARRANGING CONTENT AND SEQUENCE
GENERAL BUSINESS CURRICULUM
The purpose of the general business curriculum is to acquaint
pupils with the principles and practices of business that everyone
should know, and which greatly affect individuals in all walks of
life. It is a purely informational program with no vocational objec-
tives. It is designed to develop in boys and girls the ability to
handle their personal business affairs satisfactorily and to use com-
mon business services. Major emphasis is placed on personal use
and social attitude values. The basic course in this curriculum is
general business principles, which is placed in the ninth grade.
Economic Geography is recommended for the tenth grade. It pre-
sents information everyone should have regarding natural resources
and industries. Personal record keeping and typewriting are pre-
sented in the eleventh grade for their personal use value and no
attempt is made to emphasize vocational skill. Business law and
business economics appear in the twelfth grade. These courses are
designed to help pupils understand the workings of the economic
system. They make many contributions to the general objectives









THE BUSINESS EDUCATION CURRICULUM


of all secondary education. Other twelfth grade courses which m1I.)
be included in this curriculum are advanced business principles
and consumer education.

GENERAL CLERICAL CURRICULUM
The general clerical curriculum provides training for pupils
who are interested in positions which do not require highly special-
ized training. A large number of occupations are included in this
field, and records show that approximately fifty per cent of those
who go into business enter as general clerks. Because of a wide
range of duties, pupils preparing for general clerical occupations
should be thoroughly trained in English, arithmetic, penmanship and
general business practices. Skill in the operation of the typewrite!
and other office machines is required, and a knowledge of general
record keeping, filing, and acceptable business conduct is essential.
A knowledge of shorthand may be a distinct advantage to some
general clerks. Therefore, pupils who possess special ability and
interest for the subject may elect it in the eleventh grade. Office
practice and salesmanship are required courses for all twelfth grade
pupils in the general clerical curriculum.

DISTRIBUTIVE CURRICULUM
Distributive occupations are those followed by workers directly
engaged in merchandising activities, or in direct contact with buyers
and sellers when distributing the products of farm and industry
to consumers, retailers, jobbers, wholesalers, and others. Managing,
operating, or conducting a commercial service or personal service
business are also distributive occupations. Probably no field of
business activity offers the opportunities for high school graduates
as does retail distribution. The census figures show that there are
greater opportunities in selling and retailing than in all other types
of business occupations combined. This type of training can be
provided in all high schools since no special equipment is needed.
The distributive curriculum is designed to provide training for
the selling phase of the distributive field. The principal courses
of this curriculum are salesmanship and retailing, which are offered
in the twelfth grade. These courses are rich in personal use and
consumer values in addition to being vocational. The pupils receive









28 SOURCE MATERIALS IN BUSINESS EDUCATION

training which will help them sell their services and abilities in
their business life, and they acquire knowledge and understand-
ings required of persons engaged in business. A study of psychology
as applied to selling is an important part of these courses. Other
courses especially helpful in selling occupations are record keeping,
arithmetic, typewriting, business law, and English.
The cooperative plan for part-time employment may be used
in some schools. In order to be reimbursed from federal funds, it
is necessary to follow the "alternate plan," through which pupils
are required to spend approximately one-half of their time in school
and the remainder in a store or in some other distributive business.
The essential feature of this plan is that it gives training "on the
job"; the store serves as a laboratory while the school furnishes the
instructional material. Such a program should be placed in the
twelfth grade or on a post-graduate level.
ACCOUNTING CURRICULUM
The purpose of the accounting curriculum in the high school
is to train pupils to earn their livelihood by keeping records for
others. This curriculum has personal, social, economic, and educa-
tional values as well as vocational values. Therefore, it contributes
to general education in aiding the pupils to become useful, intelli-
gent citizens.
The need for vocational accounting training is shown by an
increasing need for bookkeepers as a result of the constantly grow-
ing legislation that compels business firms of all sizes to keep more
records for state and federal taxes, for unemployment insurance,
and for social-security purposes. These demands will, in turn, mean
a need for more government auditors to check and verify the reports
of the business firms. Also, accounting has vocational value to the
salesman in deciding on credit to be extended, to the personnel
of the collection department who has to collect debts, to clerks
who must prepare statements from records, and to lawyers who
must know the fundamentals of accounting in order to handle legal
problems in modern business.
Two years of accounting are required of pupils in this cur-
riculum. Machine accounting may be added to the program in the
twelfth grade. Because in many instances, accounting statements










THE BUSINESS EDUCATION CURRICULUM 29

must be typewritten, a year of typewriting is recommended for all
accounting majors. Applicants for the accounting curriculum
should possess ability in arithmetic, handwriting, and should be
willing to do detail routine work.
The teachers of business education should guide the pupil who is
an accounting major in choosing electives that will be of the most
value to him. It is recommended that he take courses in business
law, business economies, and advanced business principles. The
pupil must realize that if he is to succeed in the accounting pro-
fession, he must continue to build on the foundation received in high
school.

STENOGRAPHIC CURRICULUM

The primary purpose of the stenographic curriculum is to pro-
vide vocational training for pupils who plan to enter the steno-
graphic and secretarial fields. The curriculum aims to provide
thorough training in the fundamental skills of shorthand and type-
writing, together with instruction in the non-technical and in-
formational subjects.
Since business demands workers who possess intelligence, per-
sonality, and a high degree of efficiency, definite provisions should
be made for the guidance of pupils into the stenographic cur-
riculum. Applicants for the course should possess certain physical
qualities, such as good hearing, clear vision, and reasonable imuscu-
lar reaction and control. They should possess poise and self-con-
trol and be able to work successfully with others. Only those pupils
who have a high degree of intelligence and a practical knowledge
of English, and who are dependable, should be encouraged to pursue
the studies of the stenographic curriculum.
The principal courses of this curriculum are shorthand and type-
writing. To reduce loss of skill between graduation and employ-
ment these courses are offered in the eleventh and twelfth grades,
and are required for two years in order to develop a marketable
skill. Other courses which provide useful knowledge for steno-
graphic workers are business correspondence, personal record keep-
ing, office practice, and business law.










CHAPTER THREE
BUSINESS SUBJECTS IN THE SECONDARY
SCHOOL PROGRAM

ACCOUNTING
Accounting, often called bookkeeping in high school, is a tech-
nical subject designed to provide information about financial
transactions and skill in recording them. Whether it is taught
for its vocational or non-vocational values, the subject matter is
much the same. The difference arises in the adaptation of the sub-
ject matter to a life situation. The purposes are (1) to prepare
for initial employment; (2) to provide information and skill for
personal use. There are five divisions of the complete accounting
course. One-half unit of credit is allowed for each division.
In the introductory course, the basic principles of accounting
are developed and the application of these principles to personal
record keeping problems of everyday life is given major emphasis.
Among the topics studied in personal record keeping are indi-
vidual and family budgets, essential records for social organiza-
tions, income and expense records, and record keeping for lax
purposes. Pupils who are interested in accounting for personal
use may terminate their study at the end of the first semester and
receive one-half unit of credit.
During the second semester the principles of proprietorship ac-
counting are expanded by means of exercises in journalizing, post-
ing, and preparing and interpreting financial statements of the
complete accounting cycle. Liberal practice in applying these
principles is provided through practice sets.
The principles of partnership accounting are developed in the
third division of the complete accounting course. The major topics
emphasized in this section are accrued and deferred items, controll-
ing accounts, subsidiary ledgers, and the use of columnar journals.
The fourth division of the complete course consists of a study
of the principles of corporation accounting. These principles are
clarified through the use of practice sets and supplementary prob-
lems. The various forms of business organization are discussed in
detail.









BUSINESS SUBJECTS IN THE HIGH SCHOOL PROGRAM 31

Machine accounting is introduced in the fifth division of the
complete course. It is offered primarily for advanced pupils who
desire to become skilled in the operation of bookkeeping machines.
Such skill greatly enhances the pupil's opportunities for employ-
ment.

ADVANCED BUSINESS PRINCIPLES
The purpose of a course in Advanced Business Principles is to
tie together much of the subject matter found in other separate
business courses and to help give the pupil a practical working
understanding of the fundamentals underlying the business struc-
ture from the viewpoint of the owner and manager. The course
is not designed to prepare pupils for initial management positions
but to give them an acquaintanceship with promotional oppor-
tunities in business and with the personal qualifications and prep-
aration necessary to accept them. Advanced Business Principles
develops the elements of the economic structure which are essen-
tial as background information for the young person in business,
in order that lie may progress in his initial business position and
that he may be promoted to responsible positions more frequently.
Because all individuals have contacts with business enterprises,
it is well that they have a broad understanding of the business in-
stitution and its importance in a democratic society; therefore, this
course should be of value to everyone regardless of his vocation.
It is recommended that this course be presented in the eleventh
or twelfth grades for one semester for which one-half unit of
credit be given.
BUSINESS ARITHMETIC
The purpose of Business Arithmetic is to develop skill in the
use of the four fundamental processes-addition, subtraction, mul-
tiplicaton, and division-sufficient for personal and vocational use.
Research studies indicate that surprisingly simple arithmetic suf-
fices the average adult at home and in business. He rarely uses
more than the four fundamental processes, simple fractions, ele-
nientary percentage, and simple denominate numbers. Pupils who
are prospective clerks and bookkeepers should be more adept in
fundamental arithmetic lhan other pupils, since most of them will
use arithmetic constant. j their daily work. For these reasons,










SOURCE MATERIALS IN BUSINESS EDUCATION


the fundamental processes and their application to business prob-
lems receive major emphasis from the course in business arithmetic.
A highly diversified training is not planned for pupils in this
course.
Arithmetic should be included in the business curriculum at
the discretion of the officials of the school. Pupils who demon-
strate by test an adequate command of arithmetical principles
should not be required to take the course. Tests should be used
not only to determine which pupils should pursue the course, but
also to indicate the character and extent of instruction needed.
By referring to the course of study for business arithmetic out-
lined in this bulletin, it will be found that the major concepts are
arranged for a one-or two-semester course, providing the training
needed to overcome arithmetical disabilities of varying degrees.
This course should be offered in the tenth grade prior to the be-
ginning of vocational majors in the eleventh grade.

BUSINESS CORRESPONDENCE
The course in business correspondence provides drill and prac-
tice in the application of language to the solution of business prob-
lems by letter and other written communications. Drill in spelling,
punctuation, and the use of words is integrated with every phase
of the course. Actual communication problems in business are
studied in addition to personal and social correspondence prob-
lems. The need for business correspondence is not confined to the
business office alone. The purpose of a course in business corre-
spondence, therefore, is to help the pupil learn to use the English
language effectively in carrying on the business transaction of his
daily life and to fill his place more efficiently in the business world.
Because of the emphasis placed on the English used in business,
this course has special value for stenographers, general clerks, and
sales people. The English language is taught as an "action get-
ting" tool. Communication is a fundamental aspect of most busi-
ness occupations. The worker must master the fundamentals of
English, particularly the written word; he must he an excellent
speller and should write a legible and rapid hand. These are the
phases of English which are stressed in a course in business corre-
spondence. The course is therefore recommended for all business









BUSINESS SUBJECTS IN THE HIGH SCHOOL PROGRAM 33

pupils. It is not a remedial English course for slow pupils; it is a
study of English applied to business situations.
In order that pupils may have a good background in general
English, the course in business correspondence should be given
in the first semester of the twelfth grade. Pupils who take busi-
ness correspondence should be required to take literary English
only in the last semester of the twelfth grade.

BUSINESS ECONOMICS
The principles of economics are developed in this course through
familiar experiences of the pupils and current economic prob-
lems. Pupils are taught how demand, supply, and prices affect
their everyday living. Throughout the course the consumer's point
of view is given paramount consideration. A major objective of
the course is to lessen economic illiteracy through a recognition
and understanding of economic problems. The principal topics
are developed in terms of how men make a living, how things are
bought and used, how to invest money, and how consumers influ-
ence production. Business economics is a one-semester course in
the twelfth grade and carries one-half unit of credit.
BUSINESS LAW
The purpose of the study of Business Law is to make it possible
for the pupil to grow in knowledge and understanding of the
essential laws that affect his business and social life. From the
study of the principles and rules the pupil develops an aware-
ness of rights, duties, and liabilities which should lead to growth
in desire and ability to think carefully before deciding or acting
upon a matter. A knowledge of laws should make one conscious
of the need of legal advice and services when an emergency arises.
Law is not only an aid to business, but also an agency of social
control, and, as such, functions by adjusting differences, by pro-
tecting and safeguarding individual interests, and by keeping peace
and order. The pupil through experiences with business law should
become increasingly efficient in meeting situations with which he
will be confronted.
This course should be open to eleventh and twelfth grade pupils
as a free elective. It is recommended that business law be a one-
semester course and carry one-half unit of credit.









34 SOURCE MATERIALS IN BUSINESS EDUCATION

CONSUMER EDUCATION
Consumption is a grave social-economic problem with which
education must concern itself. The schools are only half doing
the job if all the time is spent on the problems of the producer
to the disregard of those of the consumer. The schools attempt
to teach pupils the art of making money and teach them nothing
about how to spend that money. The need for the wise selection
of goods and services by the consumer has increased recently. He
must know how to get a good commodity at a fair price, in other
words, how to get his money's worth. Information for the con-
sumer, as well as information for the producer, must be included
as a part of social-economic education if the present standards of
living are to be raised. Today, the consumer is confronted with
a large amount of ungraded materials from which he is expected
to choose intelligently. The seller, due to training, has improved
the methods of selling and has many ways of creating desires in
the individual, while the consumer has remained untrained. It is
the responsibility of the schools to teach the pupils how to live ef-
fective, economic lives, and as a result they will have a greater
chance for adult happiness and service in the community life.
Therefore, the purposes of this course are first, to develop in the
pupil an appreciation of the consumer's place in our competitive
economic system, and second, to teach the pupil how to select goods
and services to fit his needs and how to use them to the best of
his ability. Some of the topics studied in this course are making
investments, buying insurance, securing consumer protection, using
government agencies, buying or leasing a home, and managing
income.
Consumer education should be offered or one semester in the
twelfth grade. Since the knowledge gained through a course of
this kind is so important to all citizens, it is recommended to all
high school pupils as well as to those majoring in business education.

ECONOMIC GEOGRAPHY
Economic geography is a subject which treats of the adjust-
ment of man to his physical environment. A study of this course
should widen the pupil's interest in the world about him as well
as in foreign lands and peoples. It should provide an understand-









BUSINESS SUBJECTS IN THE HIGH SCHOOL PROGRAM 35

ing of the origin, growth, production, distribution, and consump-
tion of goods. Such a course should enable a pupil to attain a
clear perspective of economic conditions and should make him a
more intelligent consumer of economic goods and services. The
major objectives have to do with the development of the ability
to construct and think through the economic and social aspects of
geography in its relation to modern life and to provide funda-
mental grounding in the principles of physical geography and a
fairly extensive knowledge of place geography.
Economic geography affords a background against which a
pupil may view business. If the pupil's interests are not turned in
the direction of business, the knowledge of the working world that
he receives during this course may open up other avenues of op-
portunity to him. He may be guided into the fields of agriculture,
forestry, mining, or transportation.
The cultural values of this subject should not be overlooked. Its
study will result in an increased appreciation of the beauties ofl
nature. It contributes much general information that will lead
to a greater enjoyment in reading, traveling, and in other social ac-
tivities.
Economic geography is offered in the tenth grade and is planned
for a one- or two-semester course. It is a constant for all business
curricula. Schools that do not find it necessary to offer Business
Arithmetic will wish to teach the course for a full year. Every
pupil should take one semester, at least. Pupils in the upper grades
may be permitted to elect this course since there is such an abun-
dance of material available on higher levels. Further information
concerning the subject may be found in the course of study in this
bulletin.

GENERAL BUSINESS PRINCIPLES
The course in General Business Principles is foundational for all
business curricula. Every individual needs basic knowledge con-
cerning business practices and activities regardless of his station
in life.
Information necessary for utilization of the services of banks,
telephone and telegraph companies, the post office, travel bureaus,









36 SOURCE MATERIALS IN BUSINESS EDUCATION

and transportation agencies is provided. The basic principles of
insurance, personal record keeping, investments and thrift are
introduced for their personal-use values. This course also gives a
general picture of the present economic organization. It is an ex-
ploratory course since it affords pupils elemental, try-out experi-
ences in handling business transactions and helps them appraise
themselves as potential workers in the field of business. Through
the study of this course a foundation is built for business-like liv-
ing and for further study and work in business.
It is planned for two semesters, and is a constant in the ninth
grade for all business curricula. As a rule, pupils above the tenth
grade should not be permitted to elect this course because of its
elementary level of presentation. Specific objectives and teaching
suggestions are given in the course of study.

OFFICE PRACTICE
The mechanization of the business office has almost completely
changed the character of general clerical and secretarial work in
the last decade. The course in office practice has been developed
to give office workers important information in performing the
duties for which they are held responsible. Office practice pro-
vides an opportunity to apply knowledge and understandings ob-
tained in other courses to regular office procedures. The class-
room will serve as a laboratory in which the pupils may apply
these principles, and at the same tim", acquire further informa-
tion concerning office conduct and procedures, and become fa-
miliar with as many office machines and kinds of equipment as
possible.
General business principles, economic geography, and business
arithmetic, one year of record keeping and accounting, and one
year of typewriting are desirable prerequisites to the office prac-
tice course. It should be used as a finishing course in the twelfth
grade providing at least an acquaintanceship of the various office
appliances as well as an understanding of business functions and
practices needed in performing the duties of office workers. Of-
fice practice is required of general clerical majors and is recom-
mended for pupils in the stenographic, accounting, and distributive
curricula. It is planned for one semester, but may be extended









BUSINESS SUBJECTS IN THE HIGH SCHOOL PROGRAM 37

to two semesters in schools possessing equipment needed to de-
velop skills and knowledge to a mastership level.
RETAILING
While natural resources are an important factor in determining
the wealth of a nation, it is well to remember that along with these
natural resources there are other important factors that help to de-
termine their importance. Several processes are often necessary to
change these resources into useful commodities. Even after these
commodities are produced, there still remains the problem of proper
distribution to the users.
Retail selling shares in the responsibility of placing useful prod-
ucts at the disposal of consumers. Service to the customer as-
sumes a paramount role. This service to be most effective requires
much thinking and planning on the part of those engaged in this
field of endeavor. As civilization advances and progress is made,
antiquated, ineffective methods of store operation are replaced by
modern, scientific practices. A progressive age and keen competi-
tion make it imperative that the operator of a retail store be well
trained for his position. He must not only have a thorough under-
standing of the various elements incident to the acquisition and dis-
position of merchandise, but he must also be equipped with a knowl-
edge of human nature sufficient to enable him to deal satisfactorily
with the numerous types of customers whose patronage he desires.
The course in retailing is designed to afford pupils in secondary
schools the opportunity of acquiring the techniques essential to
the successful conduct of a retail business. It presents an oppor-
tunity to study the different phases of store operation as well as
the various factors requisite to buying and selling goods. Store
location, arrangement of stock, display of goods, quality of mer-
chandise, personnel, and financing are among the topics to be dis-
cussed. In addition to furnishing pupils vocational information, it
supplies them with much general information pertaining to the ac-
quisition and disposition of merchandise which will aid them in
becoming better citizens and more efficient consumers regardless
of the vocations they choose.
As retailing is the application of the principles of selling, it
should be placed in the second semester of the twelfth grade fol-










38 SOURCE MATERIALS IN BUSINESS EDUCATION

]owing the course in salesmanship. For the satisfactory comple-
tion of the course, one-half unit of credit should be given.
SALESMANSHIP
In a growing, progressive civilization, the activities of people
gradually grow more complex. Their dealings with one another
become more complicated as population increases. In order to cope
satisfactorily with these complications in the promotion of busi-
ness dealings, an understanding of human relations is essential. As
individuals become more enlightened and prosperous, their wants
and demands become more numerous. New discoveries and inven-
tions bring added wants, and, in order to satisfy these wants, in-
dustry becomes active. The prosperity of a nation and the suc-
cess and happiness of people depend to a large extent upon their
ability to create and satisfy wants.
The course in salesmanship has been planned to assist pupils in
solving the problems of personal, social, and business adjustment.
A study of the subject provides pupils with an understanding of
the psychological procedure in making a sale. The same psycho-
logical principles that apply in making a sale also apply in other
transactions. Salesmanship affects the life of every individual.
Whether he realizes it or not, everyone has something to sell. I.
may be knowledge, ideas, skill, services, or commodities. Market-
ability depends not only on the quality of the product, but also on
the ability of the salesman.
Procedures in the development of personality, leadership, and
character building, together with other topics of personal interest,
are discussed in the course. True salesmanship benefits both buyer
and seller and should result in a friendly relationship. The ability
to deal harmoniously with others is an important step toward suc-
cess. Service to others and high ethical standards are given due
consideration.
Pupils preparing to choose selling as a profession will find this
a beneficial background course. In addition to the personal ad-
vantages gained, they should derive a clear conception of the op-
portunities offered in the field of selling together with the ad-
vantages and responsibilities of the vocation. Irrespective of the
course pursued, salesmanship should prove advantageous to every
pupil.









BUSINESS SUBJECTS IN THE HIGH SCHOOL PROGRAM 39

The salesmanship course is recommended for the twelfth grade
for one semester and carries one-half unit of credit.
SHORTHAND
The steady growth of shorthand is traceable to the growth of
American business, the need for trained workers, and an abiding
faith in the continued progress and prosperity of the country.
Shorthand has played a significant part in expediting American
business. Without an adequate supply of well trained stenograph-
ers and secretaries, American business would be seriously handi-
capped.
The very best results are to be had by offering shorthand five
periods a week each in the junior and senior years. Some states-
New York, for instance--have already taken the lead in making it
practicable also for pupils to take five periods a week for at least
one semester for transcription. This is highly desirable, for the
end purpose of instruction in shorthand and typewriting is the
production of mailable transcripts-and transcription, like any
other subject, needs to be taught.
The one-year study of shorthand may well be undertaken in the
senior year with five periods a week. In this course, as well as in
the two-year course, practically all the time should be devoted to
the reading and writing of shorthand. Shorthand is an art; the
more practice the pupil has, the more proficient he becomes.
There should be a definite, systematic effort to have pupils make
immediate personal use of their shorthand from the beginning.
There should be assurance and evidence that the pupils are using
their shorthand in keeping their notebooks in other subjects, in
making personal memoranda. Teachers should use shorthand in
writing directions, homework assignments, etc., on the blackboard.
The emphasis all through the course should be on the actual use of
shorthand for recording purposes.
In the advanced course, the emphasis is on verbatim writing. In
the elementary course, there should be definite instruction and
practice in non-verbatim note-taking of the type that all pupils
can use in other high school subjects and that can be used profit-
ably by those pupils who later go to college.
One-half unit of credit is given for each semester of shorthand.









40 SOURCE MATERIALS IN BUSINESS EDUCATION

TYPEWRITING
Though one may 'write' on the typewriter without instruction
by hit-and-miss methods, it is generally recognized that only
through regular, systematic training can efficiency in typing be
acquired. Portable typewriters have been available for at least
thirty years and their wide distribution and use by young people
as well as by persons in all walks of life have greatly increased the
need for instruction in typewriting.
There are ordinarily two purposes for which typewriting may
be used: (1) personal use, and (2) vocational use. Under personal
typewriting must be classed all typed compositions, including typed
data in tabular form for personal, school, or college use, or the
transaction of personal business affairs, such as typewriting done
for clubs, and personal correspondence. Under vocational type-
writing, may be classified any use of the typewriter for which the
typist receives compensation for producing or reproducing written
material in typewritten form.
Viewed from the angles of course content, there are two principal
objectives:
(1) Sustained basic skill in the manipulation of the type-
writer as a writing instrument-the foundation of all practical
typewriting ability. There is really no limit to the degree of
skill that can be usefully employed in either personal or vocational
work. Practical limitations are controlled entirely by the available
equipment, quality of instruction, the organization of the instruc-
tion, the length of time available for instruction, and the quality of
pupil motivation.
(2) The second objective in all typewriting courses has to do
with the practical application of each individual's sustained basic
skill to the production of personal or vocational material. These
invariably fall under the head of written compositions, whether in
the form of personal or business letters, telegrams, essays, manu-
scripts, reports, minutes of meetings, or any other form of business
or technical composition which must be reduced to "writing."
Some schools offer only one-half of the year's work to pupils tak-
ing the subject for personal-use purposes. Since practically no
pupil ever succeeds in attaining his maximum potential basic skill









BUSINESS SUBJECTS IN THE HIGH SCHOOL PROGRAM 41

in school, and since there is no upper limit to the degree of skill
that can be usefully employed, it is apparent that courses of more
than one year can be justified where facilities are available, and
provided subsequent improvement in the skill of individual typists
is adequate and somewhat proportionate to the expense incurred.
Typewriting has been placed in the eleventh and twelfth grades
of the business curriculum. There is no reason, however, why pupils
who have access to either standard or portable typewriters should
not receive instruction in the subject at as early a point as possible
in their school careers.
Pupils who are learning shorthand are sometimes enrolled in
typewriting one semester earlier than in shorthand. This practice
insures the acquition of sufficient basic skill in the use of the
typewriter before the introduction of transcription, which is the
major activity of a stenographer. If only one year of typewriting
is offered, typewriters should be made accessible to all stenographic
pupils during the last half of the eleventh year and all of the
twelfth year so that transcription may be supervised and timed.
Such advanced work customarily takes the form of transcription,
office practice, and secretarial practice courses.

In order to profit by the suggestions that have just been made,
it will be necessary to disregard in a great measure many of the
traditional notions about typewriting. It is particularly vital to
bear in mind that until the typist can manipulate the typewriter
on simple paragraph material continuously for ten minutes at a
speed of approximately forty gross words a minute, with not more
than one-half an error per minute, he cannot be said to possess suf-
ficient sustained basic writing skill to warrant his attempting to
use that skill in the execution of any vocational work. With con-
stant improvement of teaching techniques, textbook materials, and
equipment used, practically all pupils will achieve these standards
in the first half-year's work. This will leave the second semester
free for practical applications of all kinds, with one period each
week being devoted to a continuance of sustained basic skill.

One-half unit of credit for each semester of typewriting is given
provided the standards prescribed in the course of study in type-
writing are reached.










CHAPTER FOUR
RELATING THE BUSINESS EDUCATION PROGRAM
TO COMMUNITY AND PUPIL NEED

OCCUPATIONAL SURVEY
Occupational surveys may be of two types-job opportunity
surveys and job analysis surveys. A job opportunity survey is an
analysis of a community to determine the total job opportunities
available in a given community and the qualifications necessary for
filling these positions. A job analysis determines the number and
types of commercial and clerical workers in a community, the
duties of these workers, and the qualities that they should possess
in order to perform their work efficiently.
Occupational surveys are considered the accepted research pro-
cedure best applicable to business education, and many such studies
have been made in different sections of the United States in recent
years. A state-wide investigation of business education in the pub-
lic high schools of Minnesota was made by Frederick J. Weersing
during the spring and summer of 1927.1 A survey of business po-
sitions in Evansville, Indiana, was made by the business teachers
of that city in December, 1935.2 Prior to this survey, about one
hundred such studies had been made, and many have been con-
ducted since that time.
Changes are occurring rapidly in the business world, and con-
stant vigilance is necessary to keep training in business education
abreast with demands and practices. New types of office machinery
are being installed; improvements are being made in duplicating
methods of all kinds, and new processes of sound recording are
occurring with great rapidity. Recent legislative enactments, such
as the Social Security Act, have necessitated new types of record
keeping, many of which are unlike those previously used. A greater
number of clerks are needed, and other tasks have developed which
require the performance of duties hitherto unknown to bookkeep-
ers and stenographers. The necessity of closer contact with busi-
ness to learn of types of positions and the specific demands made
by these positions is apparent. Vocational business education is
1 Weersing, Frederick, J., Reorganization of Commercial Education in Public High
Schools, South-Western Publishing Company, Cincinnati, 1929.
SJob Opportunity Survey, Monograph 33, South-Western Publishing Company,
Cincinnati, Nov. 1936.









RELATING PROGRAM TO COMMUNITY AND PUPIL NEED 43

elective only to the extent that it trains in social intelligence, gen-
eral information, and skills required of the employee. Therefore,
surveys are needed in order to understand the local situation and
needs, and to revise the business education curriculum intelligently.
The usual methods employed in making occupational surveys
are through the use of questionnaires, check lists, and personal in-
terviews. The practice of sending questionnaires through the mails
is a relatively unsatisfactory procedure, since such forms are often
laid aside or destroyed. Also, the readers interpret questions dif-
ferently and for that reason the information received is often un-
reliable. The personal conference seems to be the most desirable
method because it gives an opportunity for personal contact, which
is preferable to the impersonal questionnaire. However, where the
amount of data is too extensive to permit the employer to give
sufficient time for a personal interview, a questionnaire may be
left with him, to be completed at his convenience.
Before an occupational survey is actually launched, the follow-
ing preliminary preparations are requisite: (1) the assured inter-
est and cooperation of local officials, educational leaders, and other
influential citizens; (2) the provision of funds sufficient to cover
the cost of the project from some dependable source; (3) the proper
publicity of the survey through the channels of the press and radio;
(4) the careful preparation of a suitable questionnaire or check
list to be used; (5) the thorough training of a staff of interviewers
sufficient to conduct the survey; (6) the compiling of an accurate
list of firms to be interviewed; (7) the provision for the systematic
tabulation of the returns of the survey.
The sponsorship of influential citizens, the board of education,
or some civic organization is a necessity for the successful plan-
ning and execution of a survey. If these persons or groups who
stand high in the confidence of the public agree to finance the
survey or to obtain support from other sources and to secure the
local publicity needed for the enterprise, an important beginning
step has been made. Extreme care must be exercised in the choice
of a suitable form of questionnaire. Other city surveys may be
examined with the idea of finding suggestions, but it is imperative
that this information be used only as a basis upon which to con.
struct the form best adapted to local needs. An accurate list must









SOURCE MATERIALS IN BUSINESS EDUCATION


also be made of the firms to be interviewed. This information can
he obtained from the city directory, the Chamber of Commerce,
or the telephone directory.

The final step in occupational research is a careful study of the
collected data. Each questionnaire may be studied separately;
later all reports may be combined and studied as a unit. The opin-
ions of business teachers and administrators differ in regard to the
extent that curriculum revision should be undertaken as a result of
occupational surveys. Dr. Harl R. Douglass, former Director of the
Division of Education of the University of North Carolina, made
the following comment in The Business Education World of April,
1939: "In recent years, the theory has been repeatedly advanced
that the courses of study should be adapted to local conditions and
needs. The theory may be sound, but it is probable that most of
those who have voiced it most dogmatically have not had a very
definite concept of just what it meant nor how it would be actu-
ally employed in practice."3 Gustave A. Feingold, principal of
Bulkeley High School, Hartford, Connecticut, has this to say in the
same periodical: "I do not believe in adapting instruction to local
conditions and needs at all. The American population is too mobile
and business methods themselves change too frequently to justify
the conditioning of our high school pupils for one particular job
or one particular operation. This may be good for industrialists,
but is not good for the children, nor is it fair to them."4 A some-
what different opinion is expressed by Herbert A Tonne in his
"Business Education, Basic Principles and Trends." He makes
the following comment: "Job analysis reveals what men actually
do at work, but not what they should do. Since business itself is
not perfect, business courses of study cannot be entirely based on
current business procedure. In spite of its limitations, the job
analysis is still the best foundation on which to construct a course
of study; and, with proper refinement, many of its weaknesses
may be reduced to insignificance."5

'Douglass, Harl R., "Comments Re Marguerite D. Fowler 'Adapting Business Edu-
cation to Local Conditions,' The Business Education World, April, 1939, p. 626.
4Feingold, Gustave A., "Opinions of Administrators and Business Teachers,"
The Business Education World, April, 1939, p. 627.
5Tonne, Herbert A., Business Education, Basic Principles and Trends, Gregg
Publishing Company, New York, 1939, p. 143.









RELATING PROGRAM TO COMMUNITY AND PUPIL NEED 45

The foregoing discussion has been presented with the intent that
administrators study carefully and critically all information com-
piled in a survey of any kind, and exercise caution in the revision
of curricula based on such data.

Regardless of differences in opinion, some definite conditions
have been revealed, and effective course revision has resulted from
survey research. For example, when Robert A. White,6 of the Mer-
ritt Business School of Oakland, California, made a survey of re-
tail selling and office positions in that city, a new course in records
and reports was developed for those who were training for steno-
graphic work. A study of the duties of stenographers revealed
that a great deal of record work was performed for which no train-
ing was provided in a formal course in bookkeeping. Persons re-
sponsible for a job opptrunity survey made in Evansville, Indiana,
in 1935,7 found that 1,166 firms were owned and conducted by in-
dividual proprietors who did all their own office and selling work.
It seemed reasonable to them that many of their graduates would
become independ-nt owners and proprietors. They therefore recom-
mended that managerial training be included in the salesmanship
courses taught in that community. Many employers interviewed
in other surveys mentioned personality and character traits in which
their employees were deficient. Also, research shows that business
is exacting outside of the fields of acquired skills, and that more
training is needed in handwriting, spelling, and arithmetic.

Closely allied to occupational surveys are student follow-up
studies. These studies are made for the purpose of testing the ac-
tual results of business education as they affect the lives of grad-
uates or drop-outs. These surveys are the practical means for solv-
ing many of the problems of business education. If curricula are
tested in the light of how well pupils use the knowledge, skills,
and understandings received, improvements for the benefit of
present and future pupils may be made more effectively.




"White. Robert A., "A Survey of Commercial Occupations," The Business Edu-
cation World, March, 1936, p. 554.
'Job Opportunity Survey, Monograph 33, South-Western Publishing Com-
pany, Cincinnati, November, 1936, p. 16.










SOURCE MATERIALS IN BUSINESS EDUCATION


BIBLIOGRAPHY

Chambers, M. M., and Bell, Howard M., "How to Make a Community
Youth Survey." American Council on Education, 744 Jackson Place,
Washington, D. C., January, 1939.

Comments on Fowler, Marguerite D., "Adapting Business Education to
Local Conditions." Business Education World, April, 1939, p. 626.

Feingold, Gustave A., "Opinions of Administrators and Business Teach-
ers." The Business Education World, April, 1939, p. 627.

Haynes, Benjamin R., and Humphrey, Clyde W., Research Applied to
Business Education, Gregg Publishing Company, New York, 1939.

Job Opportunity Survey, Monograph 33, South-Western Publishing Com-
pany, Cincinnati, 1936.

Maclean, Lola, "Cooperation with Business," The Business Education
World, October, 1938, p. 96.

Mahler, Bothilda, "Business Personality Survey," The Balance Sheet,
February, 1940, p. 261.

The Organization and Administration of Commercial Education in Sec-
ondary Schools, Bulletin 102, Department of Public Instruction, Har-
risburg, Pa., 1937.

Toll, Lewis R., "Needs of Local Employers Compared with the Quincy

Commercial Education Program." The Balance Sheet, January, 1940, p.
206.

Tonne, Herbert A., Business Education, Basic Principles and Trends,
Gregg Publishing Company, New York, 1939.

Ways to Better Instruction in Florida Schools, Bulletin No. 2, State De-
partment of Education, Tallahassee, 1939.

Weersing, Frederick J., Reorganization of Commercial Education in Pub-
lic High Schools. South-Western Publishing Company, 1929.

Wheland, Howard E., "Administration and Placement Problems." The
Balance Sheet, February, 1940, p. 250.

White, Robert A., "A Survey of Commercial Occupations." The Business
Education World, March, 1936, p. 554.

Wiggin, Harold Alton, "Specific Training for Occupational Opportuni-
ties in Rhode Island." The Balance Sheet, November, 1937, p. 110.

Yearbook of Business Education, 1934-35, South-Western Publishing
Company, Cincinnati.










RELATING PROGRAM TO COMMUNITY AND PUPIL NEED 47

GUIDANCE IN BUSINESS EDUCATION

Guidance is designed to assist boys and girls to adjust them-
selves to the school, to work, and to the life about them. The
general purpose of all guidance is to aid pupils to find and to ana-
lyze facts which will lead them to solve successfully the problems
confronted in life. Guidance does not imply that the pupils' prob-
lems are solved for them; its primary purpose is to lead pupils to
solve their own problems.

Vocational guidance has been defined as "the process of assist-
ing the individual to choose an occupation, prepare for it, enter
upon and progress in it."8 It is not a single act, but a continual
process in which many people participate to help boys and girls
adjust themselves to the demands and opportunities about them.
The need for effective vocational guidance is so apparent that
it calls for little discussion. The age of entrance into gainful occu-
pations is continually increasing, and a larger portion of young
people are enrolled in secondary schools. The schools are enroll-
ing boys and girls who are facing delayed opportunities for voca-
tional work, and their guidance should not be left to chance. Young
people need help in adjusting themselves to a complex and chang-
ing economic life, and the agency that can help them most is the
school. Many teachers do not recognize the importance of the
task and are unprepared to meet the need.

As previously stated, guidance is a continuous process, partici-
pated in by many people and agencies. It should not be done hap-
hazardly, with no coordination of effort on the part of those con-
cerned for the welfare of youth. Responsibility for guidance in
any school should be definitely determined, and a sound program
should be planned before any effective results can be expected.
Fortunate indeed is the school where guidance, placement, and
follow-up are administered effectively by joint effort on the part
of the regular staff and special consultants trained in guidance
work. In the smaller communities, however, this plan is not pos-
sible, and the program is carried on by the regular classroom teach-
ers as a part of their curricular activities. Guidance, then, becomes

s The Principles and Practice of Vocational Guidance, The Bureau of Vocational
Guidance, Graduate School of Education, Harvard University, 1930. p. 3.









SOURCE MATERIALS IN BUSINESS EDUCATION


the responsibility of all teachers, and the entire teaching program
must be permeated with the guidance spirit, accompanied by a will-
ingness to cooperate with others who have like duties.
The challenge of guidance is especially acute to business edu-
cation teachers. Parents want to know that their children receive
suitable information on occupations and professions, and are guided
in preparing for the position of their choice. Business men de-
mand that the pupils recommended for positions are well qualified
to assume the duties for which they are employed. This task be-
comes the responsibility of the business education teacher.
How can a guidance program be introduced into our schools?
A partial answer to this question may be found by examining some
organizations that are functioning successfully in other schools.
The program of the John Hay High School, Cleveland, -Ohio, is
quite complete and worthy of study.9 Instead of placing upon the
homeroom teachers the entire responsibility for carrying out the
guidance program, the guidance and placement work in the John
Hay School is conducted by four advisers and a guidance and place-
ment officer. These officers act as a clearing-house for all ideas
and information that will help the pupils. They are informed of
all curricular changes and are held responsible for assigning pupils
to the courses that most nearly meet their individual needs. These
guidance officers cooperate with the junior high schools in the
orientation of pupils before they arrive in the senior high school.
They cooperate with the homeroom advisers in the work which
concerns the pupils' choice of courses. One adviser is in charge
of testing, though all workers assist in the conducting of group
and individual tests to determine intelligence ratings, mechanical
or clerical aptitudes, stenographic aptitudes, and the like. They
advise with pupils who do not seem to progress satisfactorily or
who fail to show ability in their work. They cooperate with teach-
ers who have discovered special talent among pupils and try to
adapt the school program to the pupils' needs. They advise pupils
who complete their courses and cooperate with the placement offi-
cers. The placement officers in turn visit business offices to con-
sult with office and personnel managers, and receive calls from em-
ployers for part-time and full-time workers. These advisers coop-


8 The Teacher at Work. John Hay High School, Cleveland.









RELATING PROGRAM TO COMMUNITY AND PUPIL NEED 49

rate with the school office and teachers in placing pupils who are
ready for employment, and care is taken to select only those pupils
who have been found to meet the employers' requirements. Then
guidance and placement workers follow up graduates by sending
questionnaires to them to obtain from the experience of gradu-
ates information which will indicate needed changes in the John
Hay curriculum. They prepare and distribute questionnaires to
employers to obtain the opinion of the John Hay graduates. This
brief outline of the program of guidance shows how the boys and
girls of the John Hay School are prepared to meet the needs of
the business world.
The guidance program of the high school of Chatham, New
Jersey,51 is based on the belief that there are many individuals to
be served and an endless variety of services to be rendered by the
citizens of the community. The guidance work is conducted by
a council composed of the principal, a teacher representing each
grade in the high school, and the school nurse. A standard Kardex
folder is used, and information concerning tests, permanent record
cards, grade reports, and results from home visitations are filed
for each pupil. Another feature of this guidance program is the
emphasis placed on the study of occupations. Courses are given
by special instructors in personality and character development,
civics guidance, and junior training for business. The guidance
program of the Chatham High School provides definite ways of
acquainting their local people with the purposes and activities
of the schools. Programs and exhibits are given regularly, and
the school is given a column in the local newspaper. The coun-
selors keep in close touch with the pupils from the time of enroll-
ment in the high school to their graduation. Then, to avoid an
unwise choice of vocations, the school provides an effective organ-
ization for employment. A follow-up of graduates and "drop-
outs" is carried on through business men who are in the organiza-
tion where the pupils are placed. This guidance program resolves
itself into a cooperative program of home, school, and community
enterprise.
Guidance in business education consists of four essential ele-
ments which may be discussed as: (1) guidance into business edu-
Webber. Gladys Mooty, "Guidance in the Chatham, N. J., High School," Ninth
Yearbook, 1936, Eastern Commercial Teachers' Association, Philadelphia.









SOURCE MATERIALS IN BUSINESS EDUCATION


cation; (2) guidance during training; (3) guidance in placement;
(4) guidance after placement. The selection of pupils for train-
ing in business education is an acute problem. It is evident that
if the quality of graduates is to be improved, more concern must
be given to the type of pupils enrolled in business courses. Proper
testing is a major factor in the guidance of pupils into the courses
for which they are best fitted. Prognostic and aptitude tests
are available for this purpose, and where possible the results of
testing in the junior high school should be indicated on perma-
nent record cards that accompany the pupils to the senior high
school. The responsibilities of business education teachers do not
end when pupils fail to measure up to the special abilities and
aptitudes required to master technical vocational subjects. The
pupils who are guided away from-the vocational subjects may be
permitted to use the general business courses as a part of their
education, and then may be guided into some other department
of the school to pursue other courses.
A distinct contribution to guidance into business education
is provided by exploratory courses. These courses may be offered
in the junior high school where pupils are given an opportunity
to view the subject matter included in several different business
subjects. If pupils then decide to enter the business curriculum,
they are in a better position to make an intelligent choice of spe-
cialization within that curriculum.
General courses in occupations are another medium of guid-
ance into business education. Any number of helpful books, cir-
culars, and pamphlets may be secured for use in courses of this
nature. A list of useful books on vocational guidance for high
schools has been compiled by Dr. Arthur R. Mead, of the Uni-
versity of Florida. This information may be secured by writing
to the Bureau of Educational Research, University of Florida,
Gainesville. Local residents or former graduates may be invited
to give talks on their respective vocations during assembly pro-
grams. These speakers may be used in a series of talks given
throughout the year, or they may be presented on one occasion.
A Vocational Guidance Day, for instance, was planned by Miss
Gertrude Forrester, business education teacher of West Bend,










RELATING PROGRAM TO COMMUNITY AND PUPIL NEED 51

Wisconsin."1 Despite a heavy teaching load, Miss Forrester enlisted
the cooperation of pupils, teachers, and community leaders in ar-
ranging for a program in which local men and women were invited
to speak on their vocations. As a result of this program, the library
of the West Bend High School was enriched by gifts of literature
from groups of pupils, from the Kiwanis Club, and the Business
and Professional Women's Club. The Rotary Club of the city
sponsored high school visits to local industries to give pupils an
opportunity to observe workers in various occupations.
The radio and motion picture may be used advantageously
in guidance into business education. The National Advisory Coun-
cil on Radio in Education, with its division for educational and
vocational guidance, serves as a clearing-house in the radio edu-
cation field. Motion pictures can provide much information on
the activities and problems of vocations. Information concerning
available films may be secured from the American Council on Edu-
cation, Washington, D. C. Motion pictures and slides may also
be secured from Motion Pictures Producers and Distributors of
America, 1600 Broadway, New York, N. Y.
A guidance bulletin board may become a rich source of infor-
mation on vocations. Here notices may be placed recommending
various books or articles on occupations, and pictures on various
educational or vocational activities may be posted. The responsi-
bility for this bulletin board should be placed on the pupils.
Many of the suggestions given in the section dealing with
guidance into business education may be used after pupils begin
their business training. In any guidance program, a survey of
local occupational needs and job analysis of positions are essen-
tial. The contacts made in such a survey provide a closer rela-
tionship between teachers and those who employ the pupils. These
surveys, also, throw light upon the weaknesses in the present sys-
tem of teaching and should form the basis for the revision of
curricula.

After the pupils have chosen their fields of specialization, they
should be given opportunities for actual contact with representa-
tives from the particular vocation for which they are training.
11 Forrester, Gertrude, "A Vocational, Avocational, and Homeroom Guidance
Program," Balance Sheet, September, 1938, p. 11.










SOURCE MATERIALS IN BUSINESS EDUCATION


Systems of part-time employment have been used in some cities
and pupils are able to put theory into practice by working in offices
and stores. The pupils of Rider College, Trenton, New Jersey, for
instance, spend several weeks in offices, without salary, doing
office practice work and getting business experience.2

Since business education pupils must, in addition to possess-
ing basic skills, be able to deal with people, it is important that
the guidance program include the development of social traits,
such as leadership, sincerity, ambition, sympathy, and perserver-
ance. The necessity for the possession of these traits may be made
clear to pupils by giving assembly programs including short plays
that emphasize the personality traits and abilities necessary for
success in office work. Outside speakers may be invited to discuss
these subjects with pupils in group assemblies or in private
conferences.
Commercial clubs stimulate activity and provide unlimited
possibilities as guiding agencies. A club of this kind may carry
on varied projects, such as studies of vocations, machine demon-
strations, pupil contests, trips to business houses, and studies of
local occupational needs. In sponsoring clubs of this nature, teach-
ers should avoid the natural temptation of doing all the planning
and work involved. Pupils should be guided to assume the major
part of this responsibility, because the experience they receive
will contribute much to their training for business.
Another element in the program is guidance in placement.
Business education teachers have a definite responsibility in this
direction. Their duties do not end when pupils graduate from the
department. It is unfair to the pupils to train them for business
positions, and then fail to teach them how to sell their services.
Some schools are fortunate in that their placement work is in the
hands of counselors or advisers. These officers confer with all
pupils who are ready for employment and arrange for conferences
between pupils and prospective employers. Business education
teachers contribute to the guidance program by acquainting pupils
with the correct method of applying for a position. This instruc-
tion should include a study of writing letters of application, making
1Dowd, Frank M.. "A Guidance Program for the Commercial Students in the
Private Business School," Ninth Yearbook, 1936, Eastern Commercial Teachers'
Association, Philadelphia.









RELATING PROGRAM TO COMMUNITY AND PUPIL NEED 53

personal interviews, meeting people effectively, making introduc-
tions, presenting letters of recommendations, and following up job
prospects. After pupils are placed, records of their training and
progress should be kept in a permanent file, to be added to later
when information is received concerning their careers in business.
A more complete confidential report may be filed for each pupi]
which shows the name, age, sex, church affiliation, and picture
of the individual. This report may include a record of the sub-
jects studied, grades, and special ability shown on any course,
recommendations from teachers, and a statement regarding per-
sonality traits of the pupil.
Follow-up studies should also be a part of the guidance pro-
gram of business education. Contacts should be maintained with all
pupils in business positions to learn of the progress made in their
various fields of employment. Actual consultation with employers
will aid schools to know better what to teach and how effectively
their graduates are meeting the demands of business.
Guidance in business education, then, must be a continuous
process whether the pupils are in school or out in business posi-
tions. Business education teachers must meet the challenge and
aid in the guidance activities of their respective schools. Unless
the pupils are sent into the world prepared to meet the demands
of business in an intelligent manner, to solve the problems of
occupational life, to have the right attitudes and ideals of coop-
eration, the school has failed to fulfill its most important obliga-
tion to society.











SOURCE MATERIALS IN BUSINESS EDUCATION


BIBLIOGRAPHY
Allen, H. M., "The Commercial Department and School Placement." The
Business Education World. May, 1940, p. 807.
Davis, Clifford, "Guidance in the Metropolitan School of Business." The
Journal of Business Education, May, 1939, p. 19.
DeBrum, Joseph, "Educational Guidance in Business Education." The
Business Education World. September, 1939, p. 98.
Forrester, Gertrude, "A Vocational, Avocational, and Homeroom Guidance
Program." The Balance Sheet, September, 1938, p. 11.
Gentry, Curtis, "Guiding the Commercial Student." The Business Edu-
cation World, October, 1937, p. 119.
Haynes, Benjamin R., and Humphrey, Clyde W., Research Applied to
Business Education, Gregg Publishing Company, New York, 1939.
Laflin, Allan, "The Selection, Guidance and Placement of Students in
Business Positions." The National Business Education Quarterly,
March, 1939, p. 12.
Mead, A. R., Useful Books for Vocational Guidance for High Schools,
Bulletin No. 6, Bureau of Educational Research, University of Flor-
ida, Gainesville, Florida.
Ninth Yearbook, 1936, Eastern Commercial Teachers' Association, Phila-
delphia.
Olson, Mildred I., "Business Guidance and the Classroom Teacher."
National Business Education Quarterly, Fall, 1939, p. 27.
Suggestions for Developing Guidance Practices in Secondary Schools.
Bulletin 13, 1935, Department of Public Instruction, Harrisburg,
Pennsylvania.
Suggestions for Developing Guidance Practices in Secondary Schools.
Bulletin 300, 1939, Department of Public Instruction, Harrisburg,
Pennsylvania.
The Teacher at Work, John Hay High School, Cleveland, Ohio.
Tonne, Herbert A., Business Education, Basic Principles and Trends,
Gregg Publishing Company, New York, 1939.
Unzicker, Frances V., "The Selection, Guidance, Placement and Follow-
up as an Extra-Curricular Activity of Commercial Teachers." Tihe
National Business Education Quarterly, March, 1939, p. 7.
Ways to Better Instruction in Florida Schools, Bulletin No. 2, State De-
partment of Education, Tallahassee.
Whalen, John J., "Guidance for Commercial Subjects." The Balance
Sheet, November, 1937, p. 114.
Wheland, Howard E., "Administration and Placement Problems," The
Balance Sheet, February, 1940, p. 250.
Yearbook of Business Education, 1934-35. South-Western Publishing
Company, Cincinnati.





















PART TWO

Teaching of Business Education











CHAPTER FIVE
GUIDES TO THE TEACHING OF THE BUSINESS SUBJECTS


ACCOUNTING
General Statement
(Grade Placement: Eleventh and Twelfth
Number of Semesters: Five
Credit: One-half unit each semester
Class Periods per Week: Five, not less than fifty minutes
each

The complete accounting course is divided into the following
four parts:
(1) Personal Record Keeping
(2) Principles of Proprietorship Accounting
(3) Advanced Accounting (a one year course)
(4) Machine Accounting
General Objectives
To develop an adequate understanding of bookkeeping prin-
ciples and business practices with a comprehensive personal
and business vocabulary
To cultivate desirable attitudes and habits necessary for
success in school activities and business situations
To develop in the pupil a realization of the value and use
and necessity of accurate records as a guide to intelligent
persona], social, and business management
To encourage the development of character traits-systematic
procedure, initiative, honesty, accuracy, neatness, orderli-
ness, punctuality, responsibility, and dependability, that are
so desirable for permanent employment
To serve as an exploratory course to determine the pupil's
interest in and aptitude for the opportunities offered by
accounting as a profession










58 SOURCE MATERIALS IN BUSINESS EDUCATION

Part I
PERSONAL RECORD KEEPING
I. General Statement
Grade Placement: Eleventh
Number of Semesters: One
Credit: One-half unit
II. Objectives
To serve as an exploratory course to determine the pupil's
interest in and aptitudes for further study of accounting

To provide the basic principles and business practices of
record keeping that will enable the pupils to keep satisfactory
personal, social organization, and elementary business records

To develop an understanding of business papers and trans-
actions in the first accounting cycle


III. Major Concepts
A. Introduction
1. Keeping Informal Personal Records
a. Need for Keeping Records
(1) Individual Use


b. Forms of Records
(1) Diary
(2) Appointment
book
c. Bases for Records
(1) What the
individual
owns
(2) What the
individual
owes
d. Budgets
2. Keeping Formal Records
a. Family
b. Clubs and
Fraternities


(2) Governmental
Requirements


Pass book
Check stubs
Inventories


(3) What the
individual
is worth
(4) What his
income is




c. Church










GUIDES TO THE TEACHING OF BUSINESS SUBJECTS


3. Essentials of Good Record Keeping
a. Neatness c.
b. Orderliness d.


4. Types of Records
a. Ledger accounts
b. Cash
c. Sales
d. Purchases

I. Record Keeping Procedures

1. The ledger
a. Accounting
equation
b1. The "T" account
e. Theory of debits
and credits


2. The journal
b. Journalizing
3. Posting
4. Work at end of fiscal period
a. Preliminary
(1) Trial balance and working
b. Reports
(1) Balance Sheet
(2) Profit and
Loss Statement
(3) Interpretation
C. Personal Record Keeping
1. Budgets-Individual and family
2. Essential Records
a. Income and
expense


Accuracy
Penmanship


Inventories
Financial
Statements


d. Increases and
decreases of
proprietorship
e. Balance and proof
of accounts
f. Proof of equation


a. Form and purpose


g sheet
c. Adjustment of
accounts
d. Closing the ledger
e. Post-closing trial
balance




b. Inventory
c. Income tax and
social security


3. Comparison of budgets with records
4. Record keeping for social organizations
D. Business Papers










60 SOURCE MATERIALS IN BUSINESS EDUCATION

E. Special Journals
1. Sales
2. Purchases
3. Cash
F. Application of Principles of First Accounting Cycle with
Practice Set
IV. Minimum Essentials of Achievement
Thorough understanding of basic principles of record keeping
and the steps of the elementary accounting cycle
Understanding of essential differences of accounts for various
types of businesses
Acquisition of systematic and orderly habits of record keeping
procedure
Understanding of the importance of accounting in personal,
social, and business organizations
Ability to think through and develop a complete cycle of
bookkeeping procedure and to interpret financial statements

Part II
PRINCIPLES OF PROPRIETORSHIP ACCOUNTING
I. General Statement
Grade Placement: Eleventh
Number of Semesters: One
Credit: One-half unit
Prerequisite: Personal Record Keeping, or one semester of
Bookkeeping
II. Objectives
To encourage the use of business-like habits in recording com-
mercial transactions of the individual proprietorship
To develop ability to show graphically the results of business
operations and conditions
To develop a complete knowledge and understanding of
record keeping techniques by providing problems which in-
volve the complete accounting cycle










GUIDES TO THE TEACHING OF BUSINESS SUBJECTS 61

To teach the principles of business ethics and develop traits
of neatness, accuracy, responsibility, and self-confidence in
keeping records
To develop the ability to prepare formal statements of assets,
liabilities, and net worth; of profit or loss; and to judge the
condition of a business by interpretation of financial reports
III. Major Concepts
A. Notes Receivable and Notes Payable
B. Fixed and Deferred Assets
1. Equipment 3. Supplies
2. Insurance
C. Interest Income and Interest Expense
D. Sales and Purchases Discount
E. Financial Statements
1. Forms 3. Graphs and Charts
2. Interpretation
F. Application of Principles with a Practice Set
0. Comparison of Types of Business Organization
1. Proprietorship 3. Corporation
2. Partnership 4. Co-operative
IV. Minimum Essentials of Achievement
To be able to make original entries from any narrative con-
taining familiar principles. Post, make trial balance, finau-
cial statements, and close the ledger
To attain skill in recording transactions, in making arith-
metical calculations which form a part of the work, and in
handling business papers
An understanding of and ability to interpret financial state-
ments and reports

Part III
ADVANCED ACCOUNTING
I. General Statement
Grade Placement: Twelfth
Number of Semesters: Two (One Year Course)










62 SOURCE MATERIALS IN BUSINESS EDUCATION

Credit: One unit
Prerequisite: One year of Record Keeping or Accounting
II. Objectives
To provide a further knowledge and understanding of ac-
counting principles

To develop an understanding of accounting procedures appli-
cable to partnerships and corporations
To develop an understanding of the effect of valuation ac-
counts on assets, liabilities, and proprietorships
To develop ethical attitudes and character traits required in
business situations
To recognize and apply business principles in the analysis
of business reports in order to determine policies for the
organization


To qualify pupils for positions, or
accounting
III. Major Conoepts
A. First Semester
1. Introduction
a. Preview of present
course
2. Partnership
a. Nature and
organization
3. Controlling accounts
a. Functions of ac-
counts receivable
and accounts
payable
4. Valuation accounts
a. Fixed assets
b. Accounts
Receivable


for advanced study of





b. Review of Elemen-
tary Accounting

b. Operation of
partnership

b. Columnar Journal
c. Subsidiary Ledgers
d. Abstracts
e. Petty Cash records

c. Notes Receivable


5. Commercial drafts and trade acceptance
6. Discount and transfer of notes










GUIDES TO THE TEACHING OF BUSINESS SUBJECTS 63

7. Consignments and C.O.D. accounts
8. Application of principles of partnership with a practice
set
B. Second Semester
1. Corporation
a. Organization b. Management
(1) Charter (1) Stockholders
(2) Stocks (2) Directors
(3) Organization (3) Officers
expense c. Corporate records
d. Corporate accounts
e. Corporate reports
2. Application of principles of corporation with a practice
set


3. Departmental accounting
a. Accounts for de-
partmental pur-
chases and sales
4. Lands and building
a. Improvement
b. Depreciation
5. Manufacturing
a. Material
b. Labor
6. Accounting for Governmental
a. State


b. Departmental
transactions


c. Mortgage



c. Overhead Expense

Reports
b. Federal


IV. Minimum Essentials of Achievement
An understanding of the types of business organizations, their
formation, operation, advantages and disadvantages, and ac-
counts peculiar to each type

A knowledge of the techniques of making records from busi-
ness papers used by all types of business organizations
Ability to make, analyze, and interpret financial reports

V. Suggested Materials: Parts I, II, III
A. Textbooks
Carlson, Paul A., Prickett, Alva L., and Forkner, Hamden L.,










SOURCE MATERIALS IN BUSINESS EDUCATION


20th Century Bookkeeping and Accounting, (18th Edi-
tion) South-Western Publishing Company, Cincinnati, 1940.
Dalrymple, George H., and Heiges, P. Myers, General Record
Keeping, The Gregg Publishing Company, New York, 1939.
Elwell, Fayette H., Zelliot, Ernest A., and Good, Harry I., Personal
and Business Record Keeping, Ginn and Company, Boston,
1938, (Transactions Edition).
Kirk, John G., Alleman, George M., and Klein, Isadore, Book-
keeping for Personal and Business Use, The John C. Winston
Company, Philadelphia, 1939.
McKinsey, James 0., and Piper, Edwin B., Bookkeeping and
Accounting, Vols. I and II, South-Western Publishing Com-
pany, Cincinnati, 1939.

B. Teacher's Manual and Key
Manuals and keys may be obtained from the publisher of
the textbooks listed above.

C. Laboratory Materials
1. Workbooks
Publishers have workbooks to accompany their text-
books.
2. Practice Sets
Publishers provide practice sets to accompany their text-
books. Supplementary sets and exercises for various
types of businesses are also available from the publishers.
3. Office appliances, and filing cabinets provide opportun-
ity for application of business methods and practices in
the classroom.
4. Other useful materials
Tuk, rulers, pens, blotters, unbound ledger mild journal
paper, for exercises, honor rolls and awards.

D. Tests and Testing Materials
1. Reference Books
Haynes, Benjamin R., Broom, M. E., and Hardaway, Ma-
thilde, Tests and Measurements in Business Education,
South-Western Publishing Company, Cincinnati, 1940.
Rosenberg, R. Robert, Teaching Methods and Testing Mate-
rials in Business, The Gregg Publishing Company, New
York, 1936.










GUIDES TO THE TEACHING OF BUSINESS SUBJECTS


2. Tests
Carlson, Paul A., Bookkeeping Tests, South-Western Pub-
lishing Company, Cincinnati, 1934.
Series D for 16th Edition Textbook
Series G for 17th Edition Textbook
Elwell, F. H., and Fowlkes, J. G., Bookkeeping Tests, World
Book Company, New York
Rational Objective Tests in Bookkeeping and Accounting,
The Gregg Publishing Company, New York.
E. Community and Library Resources
Resources of the community, such as the public library,
school library, accounting firms and daily newspapers
should be utilized.

Representatives of office appliance manufacturers are
usually glad to demonstrate their equipment.

VI. Teaching Suggestions: Parts I, II, III

A. Activities

1. Collect and display various business forms that are
actually being used in the business world.

2. Secure financial statements from newspapers or reports
from business houses for study and analysis in the
classroom.

3. Visit places of business and study the systems as they
are used, watching the operations and procedures re-
lated to accounting.

4. Capitalize on all current happenings related to
accounting.

B. Lessons and Methods
1. Laboratory 5. Review
2. Socialized 6. Examination
3. Contract-Problem 7. How to Study
4. Drill

VII. Character Traits: Parts I, II, III
Record Keeping and Accounting provide excellent oppor-










SOURCE MATERIALS IN BUSINESS EDUCATION


tunity for the pupils to develop essential character traits for
business. A few are listed below:

Systematic procedure Ability to follow
Accuracy instructions
Honesty Promptness
Dependability Efficiency
Business Ethics Responsibility
Precision Neatness
Self-control Thrift
Self-reliance Confidence

VIII. Source Materials for the Teacher: Parts I, II, III
A. Reference Books

Altholz, Nathanial, and Klein, Anthony W., Modern Book-
keeping Practice, Lyons & Carnahan, Chicago, 1930.
Andruss, H. A., Ways to Teach Bookkeeping and Accounting,
South-Western Publishing Company, Cincinnati, 1937.
Atticks, K. C., A First Course in Bookkeeping, American Book
Company, New York, 1935.
Baker, James W., Prickett, Alva L., and Carlson, P. A., Twen-
tieth Century Bookkeeping and Accounting (17th edition),
South-Western Publishing Company, Cincinnati, 1934.
Baker, James W., and Prickett, Alva L., 20th Century Book-
keeping and Accounting, (16th Edition), South-Western
Publishing Company, Cincinnati, 1928.
Bowman, Charles E., and Percy, Atlee L., Fundamentals of
Bookkeeping and Business, (Elementary and Advanced
Courses,) American Book Company, New York, 1934.
Elwell, A. B., Bookeeping for Today, Ginn and Company, Bos-
ton, 1932.
Fearon, Edwin H., Intensive Bookkeeping and Accounting, The
Gregg Publishing Company, New York, 1935.
Finney, H. A., Introduction to the Principles of Accounting,
Prentice-Hall, Inc., New York, 1938.
Kirk, John G., Street, James L., and Odell, Wm. R., Book-
keeping for Immediate Use, John C. Winston Company,
Philadelphia, 1934.
Lazenby, C. D., Basic Bookkeeping and Accounting, University
Publishing Company, Lincoln, Neb., 1937.
Lomax, Paul S., and Agnew, Peter L., Problems of Teaching
Bookkeeping, Prentice-Hall, Inc., New York, 1930.










GUIDES TO THE TEACHING OF BUSINESS SUBJECTS


Lund, Renel II, Bookkeeping and Business Methods, (4th Edi-
tion, Two-Year Course), Ellis Publishing Company, Battle
Creek, Mich., 1934.
McKinsey, James O., and Piper, Edwin B., Bookkeeping and
Accounting, Vols. I & II, South-Western Publishing Com-
pany, Cincinnati, 1939.
Rosenkampff, Arthur H., and Wallace, Wm., C., Bookkeep-
ing Principles and Practices, Prentice-Hall, Inc., New
York, 1937.
Rowe, H. M., Rowe Bookkeeping and Accounting Practice, The
H. M. Rowe Company, Baltimore, 1938.
B. Periodicals
Balance Sheet, (The), South-Western Publishing Company,
Cincinnati, Ohio.
Business Digest, The Traffic Service Corporation, Chicago.
Business Education Digest, National Commercial Teachers
Federation, 9026 Woodward Avenue, Detroit.
Business Education World, (The), The Gregg Publishing Com-
pany, New York.
Forbes, B. C. Forbes Publishing Company, New York.
Modern Business Education, Southern Business Education As-
sociation, Lexington, Kentucky.
Nation's Business, Chamber of Commerce of the United States,
Washington, D. C.
Office Appliances, The Office Appliance Company, Chicago.
Rowe Budget, The H. M. Rowe Company, Baltimore.

Part IV
MACHINE RECORD KEEPING

I. General Statement
tradee Placement: Twelfth
Number of Semesters: One
(Cedit: One-half Unit
Prerequisites: Three Semesters of Accounting or Record
Keeping

II. Objectives
To facilitate the record keeping of business transactions by
the use of bookkeeping machines
To develop skill in the operation of bookkeeping machines










SOURCE MATERIALS IN BUSINESS EDUCATION


III. Major Concepts
A. General basic Principles
1. The machine and its parts
2. Operation for mathematical calculations
3. Bookkeeping procedures with the machines
a. Original records
b. Ledger and accounts
e. Proof of control account
d. Proof of posting
e. Daily proof of total posting
Consult manuals that accompany the machine used in the
work for details other than those listed here.

IV. Suggested Materials
A. Textbooks
There is no state adopted textbook. Other material is
listed below.
Agnew, Peter, and Goodfellow, Raymond, Ten-Key Listing
Machine Courses, South-Western Publishing Company,
Cincinnati, 1939.
Agnew, Peter, and Goodfellow, Raymond, Full Keyboard Add-
ing-Listing Machine Course, South-Western Publishing
Company, Cincinnati, 1939.
Burroughs Bookkeeping Machine, The Burroughs Adding Ma-
chine Company, Detroit, 1929.
B. Teacher's Manual and Key
These may be secured from the companies to accompany
the type of machine that is being used.
C. Supplementary Materials
The Burroughs Adding Machine Company publishes a
complete practice set with the vouchers for a small busi-
ness; a set with many accounts receivable and accounts
payable and controls for a larger business; and a bank-
ing set.
Operating Principles of Machine Bookkeeping, Vols. I & II,
Underwood Eliott Fisher Company, New York.
D. Community Resources
Commercial machine companies
Accounting offices
Bank bookkeeping departments









GUIDES TO THE TEACHING OF BUSINESS SUBJECTS 69

V. Teaching Suggestions
A. Activities
1. Add statistical reports for teachers and for office
2. Add monthly and yearly reports and registers for
teachers
3. Assist club treasurers with calculations
4. Assist school treasurer with records and reports
5. Aid any other school group with real services and
operations
6. Machine demonstrations
7. Field trips
B. Lessons and Methods
Machine bookkeeping is sometimes taught during other
class periods, thus limiting the teacher's time for ma-
chine instruction. In this case the following procedures
are suggested:

Give specific written instructions.
Take time from manual bookkeeping class to give some
individual machine instruction.
Give instruction to a capable student who will in turn
assist other students.
It is desirable to arrange a special time for machine
instruction in addition to the machine laboratory prac-
tice period.
VI. Character Traits
The character traits that receive special emphasis in a Ma-
chine Record Keeping course are accuracy, self-reliance, pre-
cision, confidence, initiative and self-control.
VII. Source Materials

A. Reference Books
Ely, John T. A., and Beaver, A. A., Office Appliance Exercises,
The Gregg Publishing Company, New York, 1935.
Meehan, James, How to Use the Calculator and the Comp-
tometer, The Gregg Publishing Company, New York, 1940.
Morse, Perley, Business Machines, Longmans, Green and Com-
pany, New York, 1932.










SOURCE MATERIALS IN BUSINESS EDUCATION


B. Testing Materials
Goodfellow, R. C., Test for Crank-Driven Calculator Course,
South-Western Publishing Company, Cincinnati.
Goodfellow, R. C., and Agnew, P. L., Test for Ten-Key Add-
ing-Listing Machine Course, South-Western Publishing
Company, Cincinnati, Ohio.
Goodfellow, R. C., Scholl, Rose A., and Stern, A., Test for
Key-Driven Calculator Course, South-Western Publishing
Company, Cincinnati, Ohio.
Link & Gilbert, Comptometer Adding Test, C. H. Stoelting Co.,
424 North Homan Street, Chicago, Illinois.
Link & Gilbert, Comptometer Extending Test, C. H. Stoelting
Co., Chicago, Illinois.

C. Magazine Articles
"Calculating Machine Test," in Tenth Year Book, Eastern
Commercial Teachers Association, 1937, p. 246.
"Comments on the Calculation Machine Test" in Tenth Year
Book, Eastern Commercial Teachers Association, 1937,
p. 278.

ADVANCED BUSINESS PRINCIPLES

I. General Statement
Grade Placement: Twelfth
Number of Semesters: One
Credit: One-half unit
Class periods per week: five not less than fifty minutes each

II. Objectives
1. To develop an understanding of problems confronting
business men
2. To develop a better appreciation of the place of busi-
ness organization and management in community life
3. To show the importance of sound principles of busi-
ness management
4. To correlate skills and knowledge taught in other
business courses
5. To provide basic information needed by those who
wish to organize and manage their own business or
manage a. business for others










GUIDES TO THE TEACHING OF BUSINESS SUBJECTS


III. Major Concepts
A. Organization Problems of
1. Forms of business
organization
2. Financial Problems
3. Location of Business
a. Wholesale
b. Retail
c. Manufacturing
B. Managing a Business
1. Internal
Organization
2. Purchasing
3. Selling
4. Distributing


C. Problems of Business Oper
1. Financing
a. Budgeting
b. Banking


a Business
4. Housing
5. Equipment
6. Arrangement







5. Credit Procedure
Collections
6. Personnel
a. Employment
b. Training
c. Compensation
ration
2. Protection
Insurance


D. Legal Aspects of Business Operation
1. Government 3. Public Relations
Regulations a. Local Regulations
Taxation b. Civic Activities
2. Business Ethics

IV. Suggested Materials
A. Textbooks
Cornell, William B., and MacDonald, John H., Business Or-
ganization and Practice, American Book Company, New
York, 1936.
DeHass, J. Anton, Business Organization and Management,
The Gregg Publishing Company, New York, 1928.
Shilt, Bernard A., .and Wilson, W. Harmon, Business Principles
and Management, South-Western Publishing Company,
1940.
B. Teacher's Manual
The suggestions in the manual accompanying the basic









72 SOURCE MATERIALS IN BUSINESS EDUCATION

textbook should be studied carefully for teaching aids
and sources of materials.

C. Community Resources

The learning materials should not be limited to text-
books. Pamphlets, leaflets, and advertising material of
local firms and nationally known enterprises should be
utilized. Copies of books in special fields such as eco-
nomics, retail selling, marketing, insurance, credit, per-
sonnel, accounting and budgeting, and other related
fields are valuable aids in stimulating interest and moti-
vating classroom activity. The classroom is probably a
better place for this material than a centralized library.
The classroom must be the activity center.

Frequent field trips to local business firms should be
made after careful planning. These should be followed
by discussions and reports. A study of the organization
and operation of a local business firm may be used as an
individual or class project. The content of the course
must be varied to suit the needs of the pupils in the class.
Their needs are determined by local conditions, by their
business experiences, by their local employment oppor-
tunities, and by their interests, capacities, and abilities.
The community should be the laboratory for the class.
Local zoning regulations and insurance rates should be
studied as well as other factors affecting business in the
community.

V. Teaching Suggestions
A. Activities
1. Field Trips
2. Notebooks
3. Study of organ- 4. Reports on special topics
ization and op- such as equipment for
eration of local business, personnel re-
firm quirements, and location
for business










GUIDES TO THE TEACHING OF BUSINESS SUBJECTS


B. Lessons and Methods
1. Socialized 5. Review
2. Problem-project 6. Object
3. Topical 7. Examination
4. Lecture
(These methods are discussed on page 163)

VI. Character Traits
In this course the traits of alertness, initiative, cooperation,
leadership, and discrimination receive special emphasis.

VII. Sources of Materials for the Teacher
A. Books
Eyster, Elvin S., "Business Organization and Management,"
Third Yearbook, National Commercial Teachers Federa-
ation, Bowling Green, Kentucky, 1937.
Holmes, Viola R., "Improvement of Classroom Teaching in
Business Management," Twelfth Yearbook, Eastern Com-
mercial Teachers Association, New York University Book
Store, New York, 1939.
Tonne, Herbert A., Business Education, Basic Trends and
Principles, The Gregg Publishing Company, New York,
1939.
B. Magazines and Pamphlets
Better Retailing, Merchants Service Department, National Cash
Register Company, Dayton, Ohio. (free)
Domestic Commerce, United States Department of Commerce.
Nation's Business, United States Chamber of Commerce,
Chamber of Commerce Building, Washington, D. C.,
Monthly.
BUSINESS ARITHMETIC
I. General Statement
Grade Placement: Tenth
Number of Semesters: Two
Credit: One-half unit for each semester
Class periods per week: Five, not less than fifty minutes each
II. Objectives
A. General
1. To develop better appreciation of the usefulness of
arithmetic to the consumer










74 SOURCE MATERIALS IN BUSINESS EDUCATION

2. To develop habits of orderliness, neatness, alertness,
and accuracy
3. To acquire proficiency in the manipulation of the
fundamental mathematical tools of business
4. To correlate arithmetic with other business subjects

B. Specific
1. To develop habits of writing figures neatly and rapidly
2. To develop ability to arrange work in acceptable busi-
ness form
3. To train the pupil in rapid mental calculations
4. To develop skill in the use of practical short cuts
5. To develop ability for problem interpretation and
solving
6. To develop knowledge about graphs and charts


III. Major Concepts
A. First Semester
1. Addition
a. Sales tickets
b. Deposit tickets
c. Trial balances
2. Subtraction
a. Cash and individ-
ual accounts
b. Check stubs
c. Reconciliation of
bank statements
3. Multiplication
a. Computing inven-
tories
b. Billing-Sales tick-
ets and invoices


d. Payrolls
e. Making change


d. Marking down
prices
e. Statements
f. Time tables
g. Credit memoranda

c. Preparing and
checking tables of
rates for telephone
and telegraph com-
panies
d. Auditing
e. Finding areas


4. Division
a. Averages b. Bills
c. Auditing invoices-Aliquot parts










GUIDES TO THE TEACHING OF BUSINESS SUBJECTS


5. Common Fractions
a. Bills
b. Invoices
c. Inventories
6. Decimal Fractions
a. Budgets
b. Freight calcula-
tions
7. Percentage
a. Profit on sales
b. Investments
c. Discounts Trade
and cash
8. Interest
a. Loans
b. Installments
c. Savings
d. Insurance

B. Second Semester
1. Aliquot Parts
a. Sales tickets
b. Cash register
c. Sales invoices -
Multiples of aliquot
parts



2. Interest
a. Credit and collec-
tions
b. Compound interest
on notes
c. Finance budgets
3. Business Organization
a. Sole proprietorship
b. Partnership
c. Corporation


d. Formulas
e. Budgets



c. Utility rates
d. Speedometer read-
ings


d. Graphs
e. Property, sales, and
income tax



e. Notes, drafts, and
acceptance
f. Accounts receivable




d. Sales returns and
allowances Fac-
toring
e. Inventories- Frac-
tions into aliquot
parts
f. Mixed decimals


d. Account balances
e. Banking
f. Discounting notes
g. Installments and
partial payments


d. Stock
e. Dividends
f. Bonds










SOURCE MATERIALS IN BUSINESS EDUCATION


4. Percentage
a. Margin
b. Commission
brokerage
c. Advertising
d. Insurance


and


5. Weights and Measurements
a. Lineal measure-
ments
b. Surface
c. Volume and ca-
pacity
d. Time


e. Investments
f. Drafts and trade
acceptance
g. Taxation



e. Solids Cylinders
and rectangles
f. Weights Avoir-
dupois and troy
g. Circles
h. Metric system


IV. Suggested Materials
A. Textbooks
Curry, Preston E., and Rice, Ralph R., Applied Business Arith-
metic (Fourth Edition), South-Western Publishing Com-
pany, Cincinnati, 1940.
Mallory, Virgil S., and Fehr, Howard F., Senior Mathematics for
High Schools, Benjamin H. Sanborn & Company, Chi-
cago, 1940.
Rosenberg, R. Robert, Business Mathematics, Gregg Publish-
ing Co., New York, 1937.
Schorling, Raleigh, and Clark, John, Mathematics in Life, World
Book Company, New York, 1937.
Stone, John C. and Mallory, Virgil S., New Higher Arithmetic,
Benjamin H. Sanborn Company, Chicago, 1938.

B. Teacher's Manual
Many helpful suggestions are made in the manuals ac-
companying the textbook. They are supplied by the
publishers.

C. Workbooks
Workbooks may be used for drill in developing speed
and accuracy. They may be secured from the publishers
of textbooks.

D. Community Resources
1. Business forms such as sales and purchases invoices,
receipts, checks, check stubs and bank statements









GUIDES TO THE TEACHING OF BUSINESS SUBJECTS


2. Measurements of local objects
3. Insurance policies
4. Notes, drafts and trade acceptance
5. Payrolls and payroll forms
6. Shipping information from post office, railway ex-
press, bus companies, and railroads
7. Daily newspapers for quotations on investments,
graphs, etc.
8. Installment sales contracts
9. Civil Service examination problems
E. References for Pupil Use
1. Actual business 5. Newspaper
forms 6. Magazine materials
2. Consumer books 7. Various types of
3. Book on income tax budgets
4. General mathematics
book
V. Teaching Suggestions
A. Activities
1. Work at blackboard
2. Make charts and graphs
3. Compute the cost of remodeling or building of a house
4. Plan and figure the cost of a trip
5. Compute public utility costs from meter readings
6. Estimate cost of operating school buses
B. Lessons and Methods
1. Inductive 4. Problem Project
2. Deductive 5. Laboratory
3. Drill (Oral and 6. Demonstration
written) 7. Heuristic
(These lessons and methods are discussed on page 163)
VI. Character Traits
The character traits that receive special emphasis in business
arithmetic are accuracy, speed, orderliness, neatness, alert-
ness, initiative, cooperation, resourcefulness, dependability, and
concentration.










78 SOURCE MATERIALS IN BUSINESS EDUCATION

VII. Sources of Materials for the Teacher

A. Books

Beighey, Clyde, and Spanabel, Elmer E., First Studies in Busi-
ness with Correlated Arithmetic, Ginn & Company, Bos-
ton, 1936.
Brueckner, Leo J., Anderson, C. J., Banting, G. 0., and Nichols,
William B., Mathematics and Elementary Business Prac-
tice, John C. Winston Company, Philadelphia, 1935.
Cowan, Anne L., Consumer Mathematics, Stackpole Sons, Har-
risburg, Pa., 1938.
Kinney, Lucien B. Business Mathematics, Henry Holt & Com-
pany, N. Y. 1937.
Lomax, Paul S., and Neunerm, John J., Problems of Teaching
Business Arithmetic, Prentice-Hall, Inc., 1932.
Hart, Walter W., and Gregory, Cottell, Socialized General
Mathematics, D. C. Heath & Co., Boston, 1937.
Palmer, Claude I., Practical Mathematics, Part I, McGraw-Hill
Book Co.. New York. 1937.
Rosenberg, R. Robert, Teaching Methods & Testing Materials in
Business Mathematics, The Gregg Publishing Company,
New York, 1935.
Thompson, Clyde O., Elements of Practical Arithmetic, Pren-
tice-Hall Company, New York, 1935.
Van Tuyl, George H., Practical Arithmetic, American Book
Company, New York, 1932.

B. Magazine Articles

Andruss, Harvey A., "Problem-Point Tests in Arithmetic," The
Balance Sheet, January 1937, page 206.
Kinner, L. B., "The Mathematical Requirements of Business
Positions," Journal of Business Education, February, 1932,
Volume VII, page 13.
Rosenberg, R. Robert, "Objective Tests in Business Mathe-
matics," The Business Education World, Nos. 1-10, Septem-
ber, 1935.
Rosenberg, R. Robert, "An Arithmetic Mastery Test," The
Business Education World, January, 1937, page 279.
Rosenberg, R. Robert, "A Final Examination in Business Mathe-
matics," The Business Education World, January, 1939,
page 423.









GUIDES TO THE TEACHING OF BUSINESS SUBJECTS 79

BUSINESS CORRESPONDENCE
I. General Statement
Grade Placement: Twelfth
Number of Semesters: One
Credit: One-half unit
Class periods per week: Five, not less than fifty minutes
each.
Teacher Qualifications: In addition to the regular qualifi-
cations, a teacher of business correspondence should be fa-
miliar with the principles and practices of the business world.
The closer this practical experience has come to correspond-
ence and its attendant office problems, the greater will be
the advantages to the teacher. If neither the student nor
the teacher knows anything about business, the ideas of both
will be so vague and indefinite that no effective linking of
classroom work with business can be accomplished. The more
vivid the experience of the teacher, the more adequately and
confidently can he write or speak about that experience.
II. Objectives
A. General
1. To teach the pupil to write and speak effectively
2. To acquaint the pupil with the principles underlying
effective business letters and to provide liberal prac-
tice in applying these principles
3. To acquaint the pupil with simple business problems
and to train him in solving them by letter
4. To give the pupil an understanding of people: how
they act, why they act as they do, and how their favor-
able response may be won
B. Specific
1. To teach principles of grammar, accuracy of spelling
and punctuation, and the writing of correct sentences
and clear paragraphs
2. To teach how to write different kinds of letters
3. To teach how to plan and write business reports, out-
lines, summaries and memoranda









SOURCE MATERIALS IN BUSINESS EDUCATION


III. Major Concepts
A. Fundamentals of business writing
1. Grammar and punctuation
a. Punctuation
b. Effective sentences
c. Words
d. Correct practice
(1) Errors in nouns and pronouns
(2) Errors in verbs
(3) Errors in modifiers and connectives
2. Effective business letters
a. Structure
b. Parts of the letter
c. Construction of body of the letter
(1) Expanding the main thought
(2) Paragraph development in business letters
(3) Importance of first and last sentences
d. The psychology of tone

B. Types of business letters
1. Simple types
a. Inquiry and reply
b. Business invitation, appointments, announcements
c. Orders, remittances, and acknowledgments
d. Asking, granting, or declining favors
e. Personal letters
(1) Appreciation, congratulation, and praise
(2) Application
2. Sales letters
a. The product and the buyer
b. Selecting the central selling point,
c. Getting attention
d. Arousing interest and desire
e. Conviction and action
f. Business-promotion letters
g. Sales-letter systems
3. Form letters and mailing lists
4. Adjustment letters
a. Phychology in adjustment letters










GUIDES TO THE TEACHING OF BUSINESS SUBJECTS 81

5. Credit and collection letters
a. Granting and refusing credit
b. Collection letters and follow-up letters
c. Psychology in collection letters

C. Business Reports, Outlines, and Miscellaneous
Correspondence
1. Types and organization of business reports
2. How to construct outlines
3. Miscellaneous correspondence
a. Inter-office correspondence
b. Instructions to employees
c. Telegrams, cablegrams, and radiograms
4. Ethics
a. Honesty c. Judgment
b. Courtesy d. Fairness
5. References
a. Correct address of and salutation to special groups
b. Footnotes, quotations, etc.

IV. Teaching Materials
A. Textbooks
Aurner, Robert Ray, Effective Business Correspondence, South-
Western Publishing Company, Cincinnati, 1939.
Hagar, H., Wilson, L., Hutchinson, L., Blanchard, C. I., The
English of Business, Gregg Publishing Company, New York,
1935.
Butterfield, W. H., The Business Letter in Modern Form, Pren-
tice-Hall, Inc., New York, 1938.
Opdycke, J. B., Get It Right, Funk & Wagnalls, New York, 1937.
Reigner, Charles G., English for Business Use, H. M. Rowe Com-
pany, Baltimore, 1934.
Sheehan, Paul V., Better Business Letters, Benjamin H. San-
born & Co., Chicago, 1939.
B. Teacher's Manual
Many useful suggestions are given in the manuals pub-
lished for use with textbooks
C. Workbooks
Workbooks may be secured from publishers of textbooks.










82 SOURCE MATERIALS IN BUSINESS EDUCATION

D. References for Pupils
Bowman, W. B., Letter Writing for Typists, Harcourt, Brace &
Company, New York, 1934.
Carnegie, Dale, How to Win Friends and Influence People,
Simon & Schuster, New York, 1936.
Frailey, L. F., Smooth Sailing Letters, Prentice-Hall, Inc., New
York, 1938.
Lockler, L. C., Principles of Effective Letter Writing, McGraw-
Hill Book Co., New York, 1933.
Ross, J. Walter, Business English (2nd edition), South-Western
Publishing Company, Cincinnati, 1937.
Postage and The Mailbag, Postage and the Mailbag, Inc., 119
W. 19th, New York.
Better Letters in Business, Business Journals, Pontiac, Illinois,
published monthly.
V. Teaching Suggestions
A. Teacher Portfolio. Select outstanding letters contributed
by pupils and build up a Source Book in Business Cor-
respondence. This could be composed of selected examples
of poor work and later examples of improvements upon
these by the pupils and by others, and a collection of sit-
uations and problems brought in by members of the class.
This project would not only stimulate the pupils but it
would also prove a most valuable source book for the
teacher and later classes. As time passed, these projects
could be reworked by succeeding classes, or completely
new materials could be developed.
B. Pupil Collection. It is well to have this assignment dupli-
cated and to give each pupil a copy. The following points
are illustrative of the instructions that may be given for
a semester assignment of this type:
1. This assignment requires the assembling of business let-
ters, and analysis of them, and a report based on this
analysis.
2. Ten letters are required, if all are of one type; five,
if all are of different types. (The purpose here is to
encourage the assembling of as many types as possible.)
3. Letters that have actually passed through the mail
should be used. Carbon copies taken from fileW may
be permitted at the discretion of the teacher.









GUIDES TO THE TEACHING OF BUSINESS SUBJECTS 83

4. Non-routine letters having all the conventional parts
of a letter should be secured. Suggested types:
Acknowledgment of an order, unsolicited inquiry, an-
swer to inquiry, claim, adjustment, credit, collection,
sales, goodwill, application.
Do not try to secure good letters. Take them as they
come-good, mediocre, or poor. The analysis should cover
at least the following:
a. Observance of language requirements
b. Planning and arrangement
c. Ease or difficulty of reading
d. Naturalness of tone and language
e. Personality or distinctiveness
f. Attitude toward reader
g. Form of letter
h. Observance of requirements of the particular type
of letter.
C. Interviewing Business Men About Their Correspondence
Problems. The assignment of an interview as a definite
requirement brings each member of the class into direct
contact with a man who is constantly handling corre-
spondence problems. It requires him to take the initia-
tive in securing an interview, and enables him to make a
contribution to a class discussion in which the correspond-
ence problems of different kinds of businesses are revealed.
Suggested points to be discussed in the interview are:
1. Peculiar correspondence problems of the particular
type of business
2. Importance, or volume, of correspondence in the par-
ticular business
3. Relative importance of stenographers and machines in
the correspondence work
4. General evaluation, and principal criticism, of letters
received
5. Kinds of letters that receive preferred attention
6. Kinds of letters that are not read at all
7. Kinds of letters the man prefers to receive
8. Kinds he likes least to receive









SOURCE MATERIALS IN BUSINESS EDUCATION


9. Kinds he likes to write
10. Kinds he dislikes to write
11. Reasons for likes and dislikes expressed
12. Comments on correspondence in general
A questionnaire or check list might be used which would
lend itself well to statistical summarization, but there
would be less flexibility and less opportunity for pupil
initiative in conducting the interview. With each mem-
ber of the class seeing one, enough people will be inter-
viewed to give a cross-section of what is being thought
and done about correspondence in the community. There
will be an abundance of materials for both written and
oral practice in the correct use of English. And certainly,
the interview experience and the discussion of interviews
will give the class some idea of the problems facing busi-
ness in their community.
D. Actual Business Correspondence. One can hardly recom-
mend that pupils be encouraged to put business men to
trouble and expense just to get letters to study; but legiti-
mate correspondence conducted by the pupil himself about
his own affairs is certain to be interesting to him and
to be conducted on his own level. The suggestion may
be made early in the semester that each pupil plan to
buy a few things that would have to be purchased anyway,
by mail. Have each direct his correspondence in such a
way as to have as many types of communication as possible.
E. Co-eurricular Activities. With some members of the class,
actual experience is possible in connection with the school
paper, the yearbook, and the official business of the
classes. These pupils may bring their correspondence into
the class for group study, or may present analyses of such
correspondence.
F. Experiences of Executives. Have executives who are in
close touch with correspondence matters tell their own
stories to the class. Some may do this by appearing before
the class personally and giving talks; more of them
through articles published in magazines like Printers' Ink,










GUIDES TO THE TEACHING OF BUSINESS SUBJECTS 85

Postage and the Mailbag, and certain English and busi-
ness education periodicals. These articles may be assigned
for reading, analysis and report. They serve as an excel-
lent basis for the discussion of problems that are actually
faced by these executives and of the solutions found for
such problems.
(G. Letter Writing. Write numerous business letters of all
kinds, using material on the pupil level of understanding.
The Business Letter Writing Project promoted by The
Business Education World, Gregg Publishing Company,
Booklet No. 12, is a splendid motivating device.
The class may be organized into several individual or part-
nership groups which carry on business by letter. Adver-
tisements may be written, orders may be solicited, credit
be established, collections made, etc. This project is a
good one if it is carefully planned by the teacher in ad-
vance.

VI. Character Traits
Habits of neatness, accuracy, clear thinking, tact, and
il.',,ril receive especial attention in the business cor-
respondence course.

VII. Sources of Materials for the Teacher
Books:
Babenroth, A. Charles, and McNamara, Edward J., English in
Modern Business, Prentice-Hall, Inc., New York, 1932.
Boone, Anne, Modern Business Letter Writing, The Ronald
Press Company, New York, 1937.
Hower, A. E., Successful Letter Writing, Doubleday, Doran &
Co., New York, 1938.
Saunders, A. G., and Creek, H. LeS., The Literature of Business,
Harper & Brothers, New York, 1937.
Wright, Mignon, Self Helps for Creative Writing, Webster Pub-
lishing Company, St. Louis, Mo., 1937.
Articles:
Naether, Carl, "Aspects of Teaching Business Letter Writing,'
Balance Sheet, Dec. 1937, p. 158.
Williams, Homer M., "Common Errors in Grammar Made in
Transcription", Balance Sheet, Oct. 1938, p. 56.









SOURCE MATERIALS IN BUSINESS EDUCATION


Periodicals:
Balance Sheet (The), South-Western Publishing Company,
Cincinnati.
Business Education World (The), Gregg Publishing Company,
New York.
Gregg Writer (The), Gregg Publishing Company, New York.
Journal of Business Education, Trethaway Publishing Com-
pany, East Stroudsburg, Pa.
BUSINESS ECONOMICS
I. General Statement
Grade placement: Twelfth
Number of Semesters: One
Credit: One-half unit
Class periods per week: Five, of not less than fifty minutes
each.

II. Objectives
A. General
1. To understand the changes in the environment
2. To form intelligent opinions on public questions and to
recognize intelligent leadership
3. To understand the business world
4. To sympathize with others by understanding their
problems
5. To think in a scientific manner
6. To teach the pupil to live well with others
B. Specific
1. To inform pupils of the principles of economics under-
lying business
2. To develop clear thinking in the language of business
3. To promote the development of a spirit of cooperation
and good will in industry
4. To enable pupils to visualize the economic interde-
pendence of peoples in the business world
5. To train pupils to be wise consumers of economic goods
6. To develop the ability to understand and analyze in-
telligently current economic problems









GUIDES TO THE TEACHING OF BUSINESS SUBJECTS 87

III. Major Concepts
A. Significance of Our Economic Life
1. Why we study economics
2. How we live and make a living
3. Functions of our economic system
4. Divisions in the study of business economics.
5. Everyday business-economic problems
B. Ability of people to consume
1. Facts concerning consumer activities
2. Principles which govern consumer operations
3. Consumer influences on production
4. Problems of the consumer
C. Satisfying the wants and desires of the nation
1. Fundamental factors of production-Land, labor, cap-
ital and management
2. Organization and operation of business enterprises
3. Governmental regulation of business
4. Problems of the producer

D. Transfer of ownership or possession-trade and exchange
1. Marketing methods
2. Functions of markets in economic activity
3. Determination of value and price of goods and services
4. Characteristics of money, our medium of exchange
5. Operation of financial systems
6. Credit relations in buying and selling
7. Importance of investments, speculation, and business
cycles
8. Interdependence of nations in trade and commerce
9. Development of transportation facilities
10. Present-day problems of exchange
E. Apportionment of wealth, income, and property
1. Wages, the earnings of labor
2. Rent, the income to the owner of land
3. Interest, the earnings of capital
4. Profit, the return to the managers and owners of
business
5. Organization of capital and management










88 SOURCE MATERIALS IN BUSINESS EDUCATION

6. Development of organized labor
7. Problems of land, labor, capital, and management

F. Government and Finance
1. Governmental operations and functions
2. Principles and methods of taxation
3. Sources of revenue and expenditures of public funds
4. Problems of balancing the budget

G. Changes in our economic order
1. Economic and social reforms
2. National planning
3. Social security
4. Present trends and economic changes
5. The need for economic improvements

IV. Suggested Materials
A. Textbooks
Dodd, James H., Introductory Economics, South-Western Pub-
lishing Company, Cincinnati, 1940.
Goodman, Kennard E., and Moore, William L., Economics in
Everyday Life, Ginn & Company, Boston, 1938.
Jacobs, Klein and Colvin, Woolf, Economic Problems of To-
day, Lyons & Carnahan, New York, 1936.
Janzen, Cornelius C., and Stephenson, Orlando W., Everyday
Economics, Silver Burdett Company, New York, 1936.
Michels, Rudolph K. Economics-Basic Principles and Prob-
lems, Gregg Publishing Company, New York, 1937.
B. Teacher's Manuals
Manuals may be secured from the publishers of the above
texts.

C. Workbooks
Workbooks to accompany the textbooks may be secured
from the publishers mentioned above.

D. Tests
Information concerning tests may be secured from the
publishers mentioned above.










GUIDES TO THE TEACHING OF BUSINESS SUBJECTS


E. Community Resources
Booklets and pamphlets from insurance companies, field
trips to banks, building and loan associations, markets,
factories, stores, etc.
Films, sample business papers
Talks by merchants and professional men

F. References for Pupil Use
Adams, Mildred, Getting and Spending, The Macmillan Com-
pany, New York, 1939.
Graham, Frank D. and Seaner, Charles H., Banking-How it
Serves Us, Newsome & Company, 1937.
Graham, Frank D. and Seaner, Charles H., Money-What It Is
and What It Does, Newsome and Company, New York, 1936.
Woodard, Donald B., and Rose, Marc A., A Primmer of Money,
McGraw-Hill Book Company, Inc., New York, 1936.
Wright, Chester M., Here Comes Labor, The Macmillan Com-
pany, New York, 1939.
V. Teaching Suggestions
A. Activities
Debates developing economic principles around local
problems
Field trips
Collecting financial reports
Collecting articles on current economic problems
Notebooks
Bulletin Boards
Charts and Graphs
B. Lesson Methods
Socialized Object
Topical Review
Lecture Examination
Problem-project
(These methods are discussed fully on page 163)

VI. Character Traits
The character traits that receive special emphasis in eco-
nomics are cooperation, social consciousness, thrift, and
responsibility.










SOURCE MATERIALS IN BUSINESS EDUCATION


VII. Source Materials For Teachers
Anderson, Howard R., and Lindquist, E. F., Selected Test Items
In Economics, National Council for the Social Studies,
Cambridge, Massachusetts, 1939.
Current Business Trends, Florida National Bank, Jacksonville.
Ely, R. T., Outlines of Economics, The Macmillan Company,
New York, 1930.
Fairchild, R. F., Furniss, E. S., and Buck, N. S., A Brief Course
in Elementary Economics, The Macmillan Company, New
York, 1937.
Fay, Charles Ralph, and Bagley, William C., Jr., Elements of
Economics, The Macmillan Company, 1938.
Feier, Richard, Elements of Economics, College Entrance Book
Company, New York, 1938.
Marcus, Evelyn B., Mastery Unit in Economics, Colonial Book
Company, New York, 1938.
Neil, Humphrey B., and Cool, Howard M., Understanding
American Business, The Macmillan Company, New York,
1939.
Shields, H. G., and Wilson, W. Harmon, Consumer-Economic
Problems, South-Western Publishing Company, Cincinnati,
1940.
Shields, H. G., and Wilson, W. Harmon, Business-Economic
Problems, South-Western Publishing Company, Cincinnati,
1935.

BUSINESS LAW
I. General Statement
Grade Placement: Twelfth
Number of Semesters: One
Credit: One-half unit
Class periods per week: Five, not less than fifty minutes
-each

II. Objectives
A. To develop a respect for law and its enforcement, prin-
ciples of ethics, contract obligations, and good business
principles which often demand an individual do what he
is not legally bound to do.

B. To teach the pupil certain fundamental principles and rules
of conduct so that he will not only understand those rules,









GUIDES TO THE TEACHING OF BUSINESS SUBJECTS 91

but also wish to observe them in order to promote the best
interests of society.
C. To teach the pupil the form, purpose, and use of common
legal documents which do not require the aid of a lawyer
and to employ a lawyer when necessary.
D. To familiarize the pupil with local, state, and federal stat-
utes that commonly affect everyday business.
E. To acquaint the pupil with the organization, jurisdiction,
and functioning of our courts.
F. To develop in the pupil an understanding of basic prin-
ciples which will increase his power of judgment in mak-
ing legal decisions in his personal and business life.
G. To aid the pupil in building a legal vocabulary, in ex-
pressing himself accurately, and in reasoning logically.
H. To teach the pupil to avoid signing documents until he has
thoroughly read and understood all of their implications.
I. To show the pupil that every one is held liable for the acts
which he commits and any one disobeying a law can never
secure protection under the plea that he did not know the
provisions of the law.
III. Major Concepts
A. Law as a Social Institution
1. Law and the social order
2. Principal classes of law
B. Contracts
1. Formation 3. Termination
2. Operation
C. Employment Relations
1. Agency relationship
2. Master and servant relationship
D. Business Organizations
1. Proprietorship 3. Corporation
2. Partnership 4. Co-operatives
E. Negotiable Instruments
1. Kinds
2. Essential elements
3. Transfer and presentment










SOURCE MATERIALS IN BUSINESS EDUCATION

4. Protest
5. Holder in due course
F. Ownership and Transfer of Personal Property
1. Nature of personal property
2. Sale of personal property
G. Ownership and Transfer of Real Property
1. Nature of real property
2. Acquiring title to property
3. Estates in land
4. Transfer of title by deed
5. Mortgages on real property
6. Will and probate administration
7. Landlord and tenant
H. Guaranty and Suretyship
1. Nature of the relations
2. Rights of the surety and the guarantor
I. Insurance in Modern Society
1. Nature, basis, and origin of insurance
2. Types of insurance and risks assumed
3. Importance of insurance
J. Bailment Relations
1. Bailments in general
2. Rights and duties of bailor and bailee
3. Special types of bailment
K. Relations of Carrier with Merchandise and Persons
1. Nature of relationship 3. Public carriers
2. Common Carriers


L. Social Relations
3. Law of torts
2. Negligence of tort

M. Administration of Justice
1. Origin, nature, and
kind of courts
2. Bringing action


3. Law of crimes
4. Business crimes


3. The trial
4. Con t system









GUIDES TO THE TEACHING OF BUSINESS SUBJECTS 93

*OUTLINE OF COURT SYSTEM

FEDERAL
FEDECOURTS CASES APPEAL TO
COURTS


Federal United
States Supreme
Circuit Court
of Appeals


Court of
Claim
Court of
Customs


United States
District Courts


United States
Commissioners


STATE COURTS
State Supreme
Court


Civil Court
Appeals




District
Courts
County
Courts.


Final for all cases involving
Federal law
On Appeal-
Final jurisdiction in most points
of law
Civil suits against United States


Appeal cases from Board of Gen-
eral Appraisers of Treasury
Department
Felony and Civil suits under Fed-
eral law. Orders executed by
United States Marshal
Issues Federal warrants. Holds
individuals for trial before Dis-
trict Court
CASES
Final jurisdiction in all cases in-
volving state law. Appeal cases
on constitutional questions
Appellate jurisdiction on points
of law or miscarriage of jus-
tice. Civil court tries civil
cases only (Criminal court re-
views criminal cases only)
Felonies Misdemeanors civil
suits $500 and over
Misdemeanors civil cases $200 to
$1000


United States
Supreme


Circuit Court
of Appeals
Circuit Court
of Appeals


Circuit Court
of Appeals






APPEAL TO
United States
Supreme


State Supreme
Court
civil cases



Civil Court
of Appeals
District
Courts


*Curriculum Bulletin Number 194, Ft. Worth Public Schools, Texas, 1937.
tSuch matters as conferred by the Constitution.










94 SOURCE MATERIALS IN BUSINESS EDUCATION


Justice Courts Misdemeanors-civil cases up to County Courts
$200

Corporation Violations of City Ordinances.
Fines less than $200 for of-
fenses within corporate laws

Commissioners Governing body of the county
Court


IV. Suggested Materials

A. Textbooks
Bliss, Sidney M., and Rowe, Clyde E., Everyday Law, D. C.
Heath and Company, Boston, 1939.
Bogart, George G., Goodman, Kennard E., and Moore, William
L., Introduction to Business Law, Ginn and Company, Bos-
ton, 1934.
Filfus, Nathaniel, and Kasden, Allen, Progressive Business Law,
The Gregg Publishing Company, New York, 1937.
Kanzer, Edward M., and Gerstenberg, Charles, Essentials of
Business Law, Prentice-Hall, Inc., New York, 1939.
Peters, P. B. S., and Pomeroy, Dwight A., Commercial Law,
(Fourth Edition), South-Western Publishing Company,
Cincinnati, 1938.
Thompson, Clyde O., Rogers, Ralph E., and Travers, Michael A.,
Business Law and Procedure, American Book Company,
New York, 1937.
Whigam, Wallace H., Jones, Loyd L., and Moody, James W.,
Essentials of Commercial Law, The Gregg Publishing Com-
pany, New York, 1935.

B. Teacher's Manuals

Manuals may be secured from publishers of the textbooks.

C. Workbooks

It is desirable in many cases to use a workbook in con-
nection with the assignments. These workbooks can be
obtained in mose cases from the publishers of the textbooks.










GUIDES TO THE TEACHING OF BUSINESS SUBJECTS 95

D. Tests
Business Law Achievement Tests, Lavine and Edelson, The H.
M. Rowe Company, Baltimore.
Business Law for Everyday Use Achievement Tests, Lavine and
Mandel, The John C. Winston Company, Philadelphia.
Business Law Objective Tests, Karizer and Ascher, Prentice-
Hall, Inc., New York.
Commercial Law Tests, Minich, Harlow Publishing Corporation,
Oklahoma City, Oklahoma.
Commercial Law Tests, Price, The Gregg Publishing Company,
New York.
Tests in Business Law, Goodman and Moore, Ginn and Com-
pany, Boston.
Commercial Law Achievement Tests, Peters and Pomeroy, The
South-Western Publishing Company, Cincinnati.
E. Community Resources
1. Courts 3. Specimen legal forms
2. Newspapers 4. State statute book

F. References for the Pupil
1. Technical Books
Ballantine, H. W., Corporations, Callaghan and Company, Chi-
cago, 1927.
Bays, A. W., Cases and Materials on Business Law, Callaghan
and Company, Chicago, 1927.
Black Law Dictionary, West Publishing Company, St. Paul.
Brannan, J. D., Negotiable Instruments Law, W. H. Anderson
Company, Cincinnati, 1932.
Brown, R. A., Treatise on the Law of Personal Property, Calla-
ghan and Company, Chicago, 1936.
Elliot, C. B., On Bailments, Callaghan and Company, Chicago,
1936.
Sterns, A. A., Law of Suretyship, The W. H. Anderson Com-
pany, Cincinnati, 1934.
Vold, Lawrence, Handbook of the Laws of Sales, West Publish-
ing Company, St. Paul, 1931.
2. Non-technical
Fribourg, A. W., Judge for Yourself, The Vanguard Press, New
York, 1935. A report of many interesting cases.
Herbert, A. P'., The Uncommon Law, Doubleday, Doran and
Company, Inc., Garden City, New York, 1936. A satire of
unusual interest.










96 SOURCE MATERIALS IN BUSINESS EDUCATION

Hyman D., It's the Law, Doubleday, Doran and Company, Inc.,
Garden City, New York, 1936. Illustrates the absurdities of
many laws, past and present, in a very interesting manner.
Zane, J. M., The Story of Law, Garden City Publishing Com-
pany, Garden City, New York, 1935.
Many other useful pamphlets, law codes, etc., may be obtained
by addressing your Secretary of State, your representative
in Washington, D. C., and the Superintendent of Docu-
ments, Government Printing Office, Washington, D. C.
V. Teaching Suggestions
A. Activities
1. Bulletin boards
2. Blackboard
3. Legal form
4. Scrap books
5. Silent sermons (quotation posted or written on the
board each week)
6. Library in the classroom
7. Field trips
(These activities are discussed on page 170.)

B. Lessons and Methods
1. Socialized 5. Review
2. Topical 6. Object
3. Lecture 7. Examination
4. Deductive (Case) 8. Appreciation
(These methods and lessons are discussed .on page 163.)
VI. Character Traits
A. Ability:
To think logically
To be able to concentrate, analyze and organize
To be accurate, definite, and exact
To understand and use legal terminology
To select essential data
To maintain an open mind
B. Attitudes and Understandings to Develop:
Respect for law as an individual and as a member of society
The ability to get along with others
Courtesy in speech and manner










GUIDES TO THE TEACHING OF BUSINESS SUBJECTS


Confidence in one's self
Honesty and to show how fair living is an obligation of
every citizen

VII. Source Material for the Teacher
Andruss, Harvey A., "Commercial Law," Chapter 16, National
Business Education Outlook, Fourth Year, National Com-
mercial Teachers Federation, 1938.
Business Education World (The), December 1934 (Course Out-
lined). December 1934, Jan. 1935, (Origin and Evolution
of U. S. Law).
Commercial Law Course of Study, Bulletin No. 194, 1937, Fort
Worth, Texas.
Curriculum Organization in Business Education, Bulletin No.
10, State Department of Education, Little Rock, Arkansas,
1939.
Haynes, Benjamin R., Broom, M. E., and Hardaway, Mathilde,
Tests and Measurement in Business Education, South-
Western Publishing Co., Cincinnati, 1940.
Keegan, Daniel J., "Guidance Opportunities," Chapter 29, East-
ern Commercial Teachers Association, Ninth Yearbook,
1936.
Page, Bessie, "Modern Methods of Teaching Commercial Law,"
Chapter 10, Eastern Commercial Teachers Association,
Fourth Yearbook, 1931.
Pomeroy, D. A., Commercial Law, college textbook, South-West-
ern Publishing Co., Cincinnati, 1931.
Spangler, P. S., "Teaching Procedures in Business Law," Chap-
ter 12, National Business Education Outlook, Third Year-
book, National Commercial Teachers Federation, 1937.
Spencer, William H., A Textbook of Law and Business, McGraw-
Hill Book Company, New York, 1938.
State Statutes-an old copy may be secured from a lawyer.

CONSUMER EDUCATION

I. General Statement

Grade Placement: Twelfth
Number of Semesters: One
Credit: One-half unit
Class periods per week: Five, not less than fifty minutes
each









SOURCE MATERIALS IN BUSINESS EDUCATION


II. Objectives
The purpose of the Course in Consumer Education is to aid
the pupil:
1. To consider solutions to problems on the basis of their
effects upon consumers both as individuals and as mem-
bers of a social group
2. To learn to manage his life successfully by evaluating
his own needs and desires
3. To apportion properly his available funds for needs
and services
4. To gratify his desires most economically
III. Major Concepts
These areas, which are not all inclusive, are merely suggested.
The teacher should not infer that they must be taught in this
continuity. Teaching units suggested by materials in this
outline may be cut across, or drawn from, all or any of the
topics.
A. To acquaint the pupils with the four fields of economics:
production, distribution, exchange, and consumption of
goods. (3 to 5 days)
1. The position of the consumer in the present economic
order
a. Transition from a domestic economy to an industrial
order
Domestic Economy
(a) Production
(b) Production, distribution, and consumption car-
ried on within a small family
(c) Creation of Surplus and gradual development
of trade
b. Industrial Revolution
(1) Invention of machines
(2) Harnessing of power
(3) Beginning of factory system
(4) Rapid development of trade, commerce, and
communication
(5) Banks, credit, money
(6) Things produced primarily to sell




University of Florida Home Page
© 2004 - 2010 University of Florida George A. Smathers Libraries.
All rights reserved.

Acceptable Use, Copyright, and Disclaimer Statement
Last updated October 10, 2010 - - mvs