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A TREATISE

ON

BOOKKEEPING AND STENOGRAPHY

PREPARED FOR STUDENTS OF

THE INTERNATIONAL CORRESPONDENCE SCHOOLS

SCRANTON, PA.

Volume I

ARITHMETIC

SPELLING

PENMANSHIP

VERTICAL PENMANSHIP

WITH PRACTICAL QUESTIONS AND EXAMPLES

ANFORD LIBICARY

First Edition

SCRANTON

THE COLLIERY ENGINEER CO.

1899

6219

Copyright, 1899, by THE COLLIERY ENGINEER COMPANY.

Arithmetic: Copyright, 1898, 1900, by THE COLLIERY ENGINEER COMPANY.
Spelling: Copyright, 1894, 1898, 1899, by THE COLLIERY ENGINEER COMPANY.
Penmanship: Copyright, 1895, 1897, 1898, 1899, by THE COLLIERY ENGINEER COMPANY.
Vertical Penmanship: Copyright, 1899, 1900, by THE COLLIERY ENGINEER COMPANY.

All rights reserved.

289834

a

Press of EATON & MAINS

NEW YORK

PREFACE.

In this set of bound volumes are comprised all the Instruction and Question Papers contained in our Complete Commercial Course. These papers have been prepared with great care and are particularly well adapted to the wants of business men. The instruction given is such that a person who completes the Course should have no trouble in satisfactorily performing the duties of a bookkeeper or a stenographer. Each subject taken up is thoroughly and fully explained, and ample opportunity is given for the practical application of the knowledge gained.

The papers on Arithmetic constitute a thorough, complete, and practical treatise on this subject; the arrangement differs greatly from that of any Arithmetic heretofore published, and we believe it to be the most logical and practical of any yet devised.

The papers on Grammar and Punctuation were written by Prof. Wm. B. Ridenour, A. M., a gentleman of established reputation as a successful educator and writer of standard school textbooks.. They are original in their treatment of the subject, and form a textbook that will be of great value to all classes.

The papers on Letter Writing have been prepared along somewhat novel lines, and are very complete in their treatment of the subject. To be able to write a good letter is an accomplishment-an art-that cannot be too highly valued, and we have endeavored to give the student such informa tion as will enable him to become a proficient letter writer.

The papers on Bookkeeping form a course of instruction that illustrates and explains the books and business papers in common use, and give considerable actual business practice in connection with the theory of bookkeeping.

iii

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