Central City Business School - Yearbook (Syracuse, NY)

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WW Ult bookkeeping course covers the theory of accounts from the simplest transactions to the most difficult: the use of a variety of forms of books, beginning with the simple form of journal, ledger, and cash book and leading up to the more difficult books with special columns. Early in the course, notes, drafts, checks, invoices, etc., are introduced, making the work at once interesting and practical. Theory and Practice During the course the student is engaged succes- sively in the following lines of business: Grain, Grocery, Tea and Coffee, Carpet, Furniture, Hard- ware, Dry Goods, Produce and Commission. He opens and closes books in single and double entry. He is drilled in the principles of' debit and credit, the manner of handling business papers, and the use of the various books. He engages in business for himself with a cash capital, which is furnished him in college currency. He deposits money in thc bank, draws checks, keeps his bank account, proves his cash, buys, sells-in fact, conducts. a business which is a counterpart of the real one except for the value in the commodities and the currency. Banking The advanced Bookkeeping Course includes up-to- date work in bank accounting. The organization of National Banks, the Clearing House system, and the theory of banking are thoroughly covered. The stu- dent, acting as banker, receives deposits, sells drafts, discounts paper, certifies checks, protests notes, etc. Many students who have finished this course are successfully holding positions in banking houses. The Post-Graduate Business Course Includes Cost Accounting, Practical Banking, Auditing and Advanced Practice work. Special columns are used in the various books, and the balance ledger is illustrated in the use of a purchase ledger and sales ledger. Sets of books for the Bank, Commission House, Retail and Whole- sale Hous.es and Manufacturing Concerns are used, and corporation bookkeeping, the use of the voucher system and cost accounting are also taught. The card ledger and loose leaf devices are explained and illustrated and the student becomes familiar with all the more common legal documents.

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i OFFICE OF ,CENTRAL CITY BUSINESS SCHOOL This office is opvn from 8 a. m. to 6 p. m. every business day of the year for registering new students and securing D0Siti0ns for giiaduates. 13

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BOOKKEEPING STUDY HALL 15