Westbrook High School - Blue and White Yearbook (Westbrook, ME)

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Westbrook High School cases their appearance has been compared to that of a modern ledger. One tablet, in particular, which has been translated, seems to show that merchants kept a careful account for each day. Babylonian commercial methods undoubtedly persisted and had their influence on Greek and Roman activities. The Latin language abounds in words which have primarily a commercial signifi- cance. Our word calculate, for example, -is derived from the Latin calculus, a little stone or pebble, by which at first all calculating was done. Perhaps the greatest single impulse given to bookkeeping, and for that matter, to every other science connected in any way with numbers, was the introduction into Europe, near the end of the Dark Ages, of the Arabic system of numerals to take the place of the cumbrous Roman method of numeration which had been universally employed on the continent of Europe. It has been established that the first writer on Italian bookkeeping was a learned monk named Lucas Pacioli, whose work was contained in a mathematical treatise which he published in 1494. This was probably the first double-entry method of bookkeeping. The first treatise in the English Language on the Italian method of double entry bookkeeping was published in 1543. The English writers of bookkeeping found that the following books were essential to the conduct of business: The Petty Expense Book, A Copy Book of Leters, The Memorandum, The Waste Book, The Journal, The Ledger, The Factor Book. Many of the books mentioned above are used in present day bookkeeping. The primary purpose of bookkeeping is to fur- nish the business man with financial facts and figures on the basis of which he can determine the future conduct and policies of his business. 31 Only recently the president of one of our great- est universities stated that the greatest need in the world today is for men and women who can think straight. Certainly the greatest need in business is for individuals who can take a busi- ness situation, and, by a process of straight thinking, arrive at a sound and safe solution. One of the most definite trends in commercial work today is the teaching of bookkeeping by the balance-sheet approach. The balance sheet method is based on the principle that doing is educa- tional only when accompanied by understandingg its emphasis is first upon the business itself, secondly upon the effect of transactions on the business, and thirdly upon the way to record these transactions. Specifically, by the balance-sheet method the pupil is presented, perhaps by means of a simple arithmetical problem, with a list of an individual's properties, including any cash on hand and mer- chandise held for sale, and of the debts owing by him and to him. The pupil is then requested to determine not only what the individual is worth Cmerely a problem in arithmeticj, but also the result in a form in which it would be most helpful to the business man. Here the pupil l'earns the simple form of balance sheet, and why and how it is useful to the proprietor. The balance-sheet equation, the fact that any individual's worth is measured by the excess of his assets over his debts, is developedg the pupil is not only doing something, but he is also understanding as he does. In this way the pupil learns more thoroughly the bookkeeping processes, with more intelligence, with greater satisfaction to himself and to the teacher, and with greater credit to his school. In conclusion, it is perhaps not amiss to men- tion again that commercial education in the publ'ic high schools is only thirty years old. As com- pared with the classics and the sciences it is in age a mere babe in swaddling clothes, but in size it is a powerful young giant. MARIAN SMITH.

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30 p The Blue fr white TYPEWRITING The two chief aims of the typewriting classes are accuracy and speed. To emphasize and attain these aims the typewriter companies send tests to the school each month. Each student is allowed to try the four tests once every month on each of the four machines used in the department. If the requirements are met, the awards, which are also named below, are received. Ten strokes are deducted from the total number of strokes for each error made in the test. It can readily be seen, that in order to win the awards, accuracy is more important than speed. The following is a list of the Seniors last year who won awards in typewriting: tury. Business subjects were taught in few universities prior to 1900, and in the public high schools commercial subjects first appeared about 1895. At that time some of the larger high schools of the Atlantic seaboard introduced book- keeping into the curriculum. The men who first undertook to give formal instruction in business subjects confined their work almost exclusively to bookkeeping with some attention to arithmetic and penmanship. From the beginning the growth in ntunbers of pupils taking commercial subjects has been rapidg by 1910-1911 the work had spread throughout the United States, and the Commissioner of Educa- tion reported that 11.3 percent of all pupils L. C. Smith Remington Underwood Royal Pupil Award Award Award Award Anderson, Louise Certificate and pin Certificate Certificate Certificate and pin Chick, Fleta Certificate and 2 pins Certificate and pin Certificate and pin Certificate Dolley, Dorothy Certificate Certificate Certificate and pin Certificate Hawkes, Emily Certificate Certificate and pin Certificate and 2 pins Certificate and pin Horr, Ethel Certificate and pin Certificate Certificate Certificate and pin Jordan. Grave Certificate and pin Certificate Certificate Certificate Lafifin, Bertha Certificate and 2 pins Certificate Certificate Certihcate Larravee, Cora Certificate Certificate and pin Certificate and 3 pins Certificate and pin Leighton, Barbara Certificate and 2 pins Certificate and 2 pins Certificate and 2 pins Certificate Lowell, Edythe Certificate and pin Certificate Certificate and pin Certificate Miller, Helen Certificate Certificate and pin Certificate and pin Certificate Mushreau, Helen Certificate Certificate Certificate and pin Gold Pin Phaneuf, Josephine Certificate Certificate Certificate Plummer, Winifred Certificate and pin Certificate Certificate Roberts, Elsie Bronze Pin Certificate Certificate Snow, Alice Silver Pin Certificate Timberlake, Mabel Certificate and pin Titcomb, Margaret Turner, Elsie Whalen, Thelma Bronze and Silver pins Last year Cora Larravee was on the honor roll the entire year as she held the highest record in speed and accuracy. Her highest rate of speed was sixty-four words per net minute. Thus far this year, Leola Miller holds the high- est record and her highest rate of speed is fifty- nine. HISTORY OF COMMERCIAL EDUCATION Business, in its various stages of development, has existed for many centuriesg education in busi- ness has had its growth within the last half cen- enrolled in the public high schools that year were in the commercial courses. For the year 1922 the number had grown to over 50 percent. It is apparent that any history of the origin and development of the science of commercial accounts must necessarily be a part of the history of the commercial nations of the world. Among the empires of the ancient world, Babylon was long the greatest commercial nation. The accounts of the merchants of ancient Babylon were kept on baked clay tablets. Many of these tablets have been brought to light by recent excavations and a large number of them translated, and in some

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32 The Blue fr whale French Department NDEUX AMIS SENIOR FRENCH CLAss, OCTOBER, 1926 ,LE PREMIER ACTE L'Int1'oduction La scene, un cafe, pendant la siege de Paris, janvier dix-huit cent soixante onze. Les roles: M. Morrisot, horloger, un pecheur ardent d'autrefois, Une charment jeune fille de service. M. Sauvage, mercier, un compagnon de peche de Morrissot. Morissot: Cpenchant fatigue sur la tablej Viens ici, ma fllle, apportez-moi un verre d'absinthe, s'il y en a qui reste dans ce lieu miserable. La fille: Oui, monsieur. Csalue et disparaitj Morissot: fregardant par la fenetrej Oh, Paris miserable. Oh, quel sort. Ces Prussians qui n'ont pas de coeur. CM. Sauvage entre.j Sauvage: Bonjour, monsieur. Quel triste temps. Morissot: Bonjour, monsieur. Cpuis recommais son ancien ami malgre son air decharmej Mais, bonjour, mon ami Sauvage. Cserrant les mainsj vous, aussi, en uniforme. Venez, buvez avec moi. fappele a haute voixj Ma Hlle, apportez nous deux verres. Sauvage: Oui, absinthe sa va bien avec mon dejeuner de moineaux fricasses. Cavec l'ironie.H Morissot: Oh, c'est rien. .Vai eu de la soupe aux rat. Sauvage: Cete belle journee me rapelle le sou- venir des bons temps sur le brod de la- riviere. Cla fille entre et place les verres sur la table.j Morissot: Oh, ces bons temps de peche. Sauvage: je suis curieux de savoir si ces bons temps reviendra encore. Uls boivent pensivement. Le vin les fait caseur beaucoup.j Morissot: Pourquoi ne au jourd'hui P Sauvage: Faire quoi? Morissot: Aller peche. Sauvage: Mais ou? Morissot: Au bord de la riviere, je suis le colo- nel aux avant-postes. Il nous laissera passer facilement. faissons nous pas Sauvage: Une seconde verte, hein? Morissot: A votre disposition. Cla fille apporte l'absinthe, restant dans la chambrej Sauvage: C'est fait. yen suis. CLes deux hommes se tiennent et levant les verres.J Il parle ensemble: A notre bone peche. Au revoir. Cjetant un baiser a la lille et sortentj DEUx1EME ACTE Une scene dans la foret, un jour de janvier. Les deux hommes entrent, marchant lentement, apportant des alfairs de peche et un panier de poissons. En arrivant au milieu de la scene M. Morissot s'ass?ed pour nettoyer ses poissons, Sauvage s'ap- puie contre un arbre, il tire un cigare et le par- tage avec son compagnon. M. Sauvage: Voici! aide moi a fumer mon dernier cigare c'est la seule chose qui me reste. M. Morissot: Oh! Sois de bon coeur, un mell- leur temps viendra. M. Sauvage: flndiquant la montagne loin- tainel Regardez Mount Valerian, les Prussians sont la-haut. CLe canon gronde derriere la scene.Q M. Morissot: Hein! Si nous en rencontrions. Nous leur offririons cette friture. M. Sauvage: CAvec gouaillerie parisiennej C Le grondement devient plus fortj M. Morissot: CHaussant les epaulesj Ils com- mencent encore. M. Sauvage: Faut il etre stupide pour se tuer comme ca. M. Morissot: Ils sont pis que des betes. M. Sauvage: Ce sera toujours ainsi tant qu'il y aura des gouvernements. M. Morissot: La Republique n'aurait pas declare la guerre. M. Sauvage: Avec les rois on a la guerre au dehorsg avec la Republique on a la guerre au dedans. M. Morissot: C Se levant soudainj Ecoutez ces canons, ah, il's demolissent les maisons francaise, les etres, et tout ce qui est precieux aux Francaise,