Book-Keeping.

This department has been in successful operation during the past three years in charge of Prof. J. P. Royall, a practical accountant and an experienced teacher of book-keeping. During this period it has steadily increased in efficiency and grown in favor with its patrons.

As the appropriation by the State Legislature is inadequate to meet all the expenses of the University, it is necessary for the student taking this branch, to pay an extra charge for his instruction.

The grade obtained in this department is accepted by the Faculty as part of the student's school work.

The course of instruction embraces single-entry and double-entry book-keeping as applied to wholesale and retail merchandising, jobbing, importing, shipping, commission, manufacturing, farming, company accounts, the opening and closing of books, partnership settlements, and mercantile forms, including drafts, notes, bills of exchange, accounts-current, accounts-sales, etc., together with the most modern and approved forms of books in their adaptation to the various kinds of business.

Oral and individual instruction is given each day. No text-book, from which a student may copy his work, is used, no elaborate treatise to study, but he is given a pamphlet containing the fundamental rules, definitions and principles; and he is furnished a concise history of a series of business transactions, such as occur in a mercantile house, simple at first and gradually becoming more intricate, so that the student is placed in the actual work of keeping books; and, after a few weeks of class work, each is required to keep books as if he were alone and the only one doing the work, so that his time is employed in learning the art of keeping books rather than in studying the science of book-keeping.

The student is not assisted in work that he can accomplish without aid. Thus his efforts are not superseded by the work of the teacher, but he is encouraged and stimulated to habits of self-reliance, and, when these are attained, he readily becomes a competent book-keeper. The actual work of the counting house being thus introduced into the school room.

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An opportunity is here offered the students, both ladies and gentlemen, while pursuing their other studies, to acquire, incidentally as it were, a thorough knowledge of this important branch of a practical business education.

By diligence the average student may accomplish this work in one semester.

Persons who desire to do so, may enter as special students in this department without joining other classes in the University, and, by devoting their whole attention to the subject, may acquire, in a very short time, a thorough knowledge of book-keeping.

Expenses—payable in Advance.

Tuition in book-keeping, per semester, (daily)	$10
Tuition in book-keeping, (twice a week)	5
All stationery needed is furnished by the teacher free of charge.