. Penman's Art Journal and Teachers' Guide. filS Circulars of the Collece. trivlngHENRY C. SPENCER, Principal. TROPOLITAN BUSINESS COLLEGE, PACKARDS SCHOOL OF SHORTHAND 805 Broadway, New York. RITNERS COMMERCIAL COLLEGE (ST. JOSEPH, MISSOUR 3N MDt at » par omu p«T 1 gTou. Addnu BOOK-KEEPING SIMPLIFIED; A KEY TO iWeLE ENTRY. THE NELSON .cidies Business College, ELLA NELSON, Principal. KiSS GENEVA NORMAL SCHOOL, i!;,,,!. ToBclicr- „:;:=^2S: PcT,Sl7 rr ^ - .- 1 .-Lufrnplii- and S R WEBSTER. Oonm-a, 0. pSife^S ACTCAl, BDSn ISSISK \V. M. HALSTKD,Printer and Statlone. Published Monthly ^^
. Penman's Art Journal and Teachers' Guide. filS Circulars of the Collece. trivlngHENRY C. SPENCER, Principal. TROPOLITAN BUSINESS COLLEGE, PACKARDS SCHOOL OF SHORTHAND 805 Broadway, New York. RITNERS COMMERCIAL COLLEGE (ST. JOSEPH, MISSOUR 3N MDt at » par omu p«T 1 gTou. Addnu BOOK-KEEPING SIMPLIFIED; A KEY TO iWeLE ENTRY. THE NELSON .cidies Business College, ELLA NELSON, Principal. KiSS GENEVA NORMAL SCHOOL, i!;,,,!. ToBclicr- „:;:=^2S: PcT,Sl7 rr ^ - .- 1 .-Lufrnplii- and S R WEBSTER. Oonm-a, 0. pSife^S ACTCAl, BDSn ISSISK \V. M. HALSTKD,Printer and Statlone. Published Monthly ^^AND TEACHERS GUIDE, NEW YORK. OCTOBER. 1885. Vol. IX.—No. 10. i dc gD d o p seu fully asr ous ^ des of Publ c S U00I& Argument F gures and li tiKi es til the I 1 y to execute gives a dpo^^c. 0 er Ibc letl rs frou the that many pr nc i Ics of tlie one e found Generally 81 eakng figure should eonta n shade and are made tight maa Oanttng near each otber Form 8 dependent upon t me t me s ut cd by a sj stem of count ng audibly or na My and count ng tbe downward strokes (a rule) will be found for more praet eal than usual methods employed F gures generally occ pj m^ pa F p t of 6 and last part of 4 and 8 X c 1 tile above one tpace n I e ght Tl e 1 1 p of nd 9 e\t nds o e spa 1 elo b 1 Last part of 6 nd ppc p t of 7 u1 0 tends about 0 1 If p n It Th «nd71egn 1 1 , n Enl n height. The 2, 3, 5 and 7 may or may iVote.—The length of dot detei mines theturn, i. e., the turn in top of 3 is greater thanthat of 3 and 7, therefore the dot is longerSome pointa are gained i
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