cultural.

=Methods of teaching=

The field of business is so wide and embraces so many subjects that
the methods of teaching giving the best results will be varied and
used in different combinations with different subjects. Those subjects
which are practical and largely habit forming, such as stenography,
typewriting, bookkeeping, and the manipulation of mechanical and
labor-saving office devices, are of course taught by some method of
training which will insure quick reaction. In these courses the object
is to cultivate habits of manual dexterity and habits of orderliness
and neatness. Here we find that exposition is reduced to a minimum,
lectures are few, recitations do not exist to any great extent, but
that practice,
1st, to secure proper form, and
2d, to secure speed,
is the controlling aim of the method. The teachers show their
ingenuity in devising exercises which will give accuracy of form and
then develop speed without sacrifice of accuracy.

In colleges these courses are reduced to a minimum because they are
usually cared for in lower schools, but for students who come directly
to the commercial college without them, preparatory courses of this
sort are often conducted.

Among the technical subjects the one which calls for the most practice
is, of course, Accountancy, first for the single proprietor, next for
the partnership, and finally for the corporation. Various methods of
presenting Accountancy have been suggested. Very few teachers employ
extensive recitation work in this field. It is found most desirable to
have periods of at least two hours' duration, so that the teacher can
give such exposition and lecture work at the beginning of the period
as he may see fit, and the class may then take up practice. In some
schools it is customary to have one course in theory, another course
in practical accounting, and another course in problems of accounting.
However, the tendency seems to be in the direction of making these
three aspects of the work mutually helpful, and the course is offered
as a course in Accounting, Theory, Practice, and Problems. The theory
is set forth in a lecture, practice is given with typical situations
in mind, and then related problems are taken up for solution. Many
excellent texts are now appearing and can be used in the customary
manner. Assignments in these books tend to make unnecessary many long
or formal lectures, but there still remains the need for classroom
talks a