. Ohio University bulletin. Summer school, 1903. e will begiven in opening, keeping, and closing suchmodern single and double entry books as areused in the simpler kinds of business: alsoin drawing and recording business papers, inrendering statements and balance sheets, intracing errors, in changing from single todouble entry, in adjusting interest betweenpartners, etc. Students who take thiscourse should be able to meet the require-ments of teachers in High Schools or to keepan ordinary set of books. Course Two.—This course is open to thosewho have had Course One or its equivalent,and includ


. Ohio University bulletin. Summer school, 1903. e will begiven in opening, keeping, and closing suchmodern single and double entry books as areused in the simpler kinds of business: alsoin drawing and recording business papers, inrendering statements and balance sheets, intracing errors, in changing from single todouble entry, in adjusting interest betweenpartners, etc. Students who take thiscourse should be able to meet the require-ments of teachers in High Schools or to keepan ordinary set of books. Course Two.—This course is open to thosewho have had Course One or its equivalent,and includes the higher forms of accountingused in wholesale, manufacturing, banking,and by corporations and commission mer-chants. The organization and managementof partnerships and corporations arc ex-plained and the Voucher System iscarefullystudied. While this course is indispensablefor the ambitious accountant, it is valuablein training and information to persons inany occupation. Sixty hours of collegecredit will be allowed for eil her course. 25. COMMERCIAL COLLEfiE—BOOKKEEPING.


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