ii ii ii i 111 inn ii i ■ in ■minium mi

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FOR REFERENCE

Do Not Take From This Room

■>'M I

I

■ • • I I

■' ■ ' m I

J 0«» Sfi

3 *tf>Y*i.

BJSTOii UJSITOSITY SCHOOL JF EDUCATI MS

THE bib

OBJECTIVE COMMUNITY CHECK THROUGH V/HAT FORMER PUPILS ARE DOIIJG , OH V/HaT COMMERCIAL ARITHMETIC TO TEACH

Submitted by

Eliza F. Brown (B. s. , Boston University,

In partial fulfillment of requirements for the degree of Master of Education

Y vr&V feoAer; ^^l- UJ»lsott , fr Jtes3or J? &tu.QjcCh on "Second feoLAev-. feWt \JD. Qtta^, ft&«of £ Rce^fitttnj

Boston University School of Education Library

PREFACE

In making an objective community check through what former pupils are doing, on what commercial arithmetic to teach I have tried to obtain infor maticn that is typical of that used in the community end practical for a high school commercial arithmetic course.

I wish to acknowledge with much gratitude the assistance rendered me by the business men and former pupils who have so generously given their time and service in furnishing inval- uable information concerning their business methods and procedures.

i

TABLE OF CdETEOffTS

Chapter

I. Weed for the istudy 1

II. Previous Studies by Others 3

III. Method Proposed for the Solution of Problem. 5

IV. Plan for Studying Conditions 8

V. Position of Former Pupils 10

VI. Samples of Business Forms and Answers

Obtained .... IE

VII. Arithmetic Used by Former Pupils 30

VIII. Conclusions to the Study 40

CHAPTER I NEED FOR THE STUDY The two points of view for determining what to teach in any subject are the actual need or usage, either present or future, of material taught; and the strictly disciplin- ary benefit gained from the mastery of processes. V/hen the theory of faculty psychology predominated, little at- tention was paid to the use of material taught for the idea prevailed that there was a transfer of learning from one subject to another.

Now, from recent tests and studies Pyle states "There is no evidence that the doctrine of formal discipline-- that the mind gains strength through use and that this strength is available for whatever the mind undertakes-- has any foundation."1 Dewey's theory "We learn to do by doing", gave impetus to the investigation of actual social usage of material taught.

The evolution of business from a simple rural community one man store to the complex incorporated manufacturing and distributing agencies has brought many added problems into the teaching of commercial arithmetic. Naturally, pupils, who have a knowledge of and have gained skill in the actual work they undertake when they graduate, should be more suc- cessful than those who have no training.

The teacher of commercial arithmetic is training pupils strictly for vocational positions. Commercial arithmetic

1. Pyle, Wm. H.— The Psychology of Learning— Warwick & York Inc., Baltimore 1928 — page 328

ft

stands or falls on its usefulness to graduates. If the students no longer use the arithmetic taught in their work when they leave school, then the time would be more profit- ably spent on other subjects that they would use in busi- ness.

In order that I might be a more competent teacher of commercial arithmetic, I decided to make a community check to find out exactly what arithmetic to teach my classes, basing my decision on the arithmetic used by former pupils now oc- cupying business positions.

The study was necessarily local and the findings pri- marily beneficial for local classes. There may, however, be some benefit derived for commercial classes in general.

CHAP TEH II PREVIOUS STUDIED BY J THIERS Professor Frederick G. Nichols of Harvard made an in- vestigation in 1926 called "A Hew Conception of Office Practice", which was based on an investigation of actual requirements for bookkeeping, stenographic, and clerical positions. He states, "The common belief that clerical duties of the non-stenographic and non-bookkeeping variety are done by workers who have had no secondary school training has no foundation-. •** He also says, "In employing office workers business men will give the preference to trained people as against untrained applicants."2 "From the standpoint of clerical training it is clear that not all clerks need ex- tensive courses in business arithmetic, but it is equally clear that the need for short, intensive drill in this sub- ject exists and that existing courses in secondary schools shoul be modified."^ "Without a close cooperation between business men and commercial teachers no real progress toward the solution of the business-training problem is likely to be achieved."4

At present Professor Nichols is working on a thorough study of commercial arithmetic taught in the secondary schools and says he has some startling facts to reveal.

Lucien B. Kinney has an article entitled "Program for the Determination of Mathemat ical .Requirements of Commercial Positions taken by High School Graduates" , in which he outlines

1. Hichols, Frederick G. — A new Conception of Office practice

Harvard University Press, Cambridge 1927 — page 24

2. Ibid page 27 3. Ibid page 28 4. Ibi<

id page 20

4.

►

a practical method of procedure in conducting an investigation.

In the Journal of Business Education, Volume VII in the February and March issues he tells minutely of a survey made for determining "Mathematical Requirements of Business posi- tions. His survey was extensive and the findings given in table form. Many interesting facts are given and some of the facts that check with rny findings are: —

1. The majority of clerical workers of both sexes are required to perform all fundamental operations

2. From l/6 to l/8 perform operations in decimal and common fractions

3. There is a need for drill on fundamentals and a knowledge of calculating machines1

The study surely shows the need of teaching business matnematics when preparing pupils for business positions.

1. Journal of Business Education March 1932 — page 14

s

5

CHAPTER III METHOD PROPOSED FOR THE SOLUTION OP PROBLEM i The method proposed for the solution of the problem was

to select pupils from recent classes, interview them to find for what type of firm they work, the kind of position they hold, and the specific use they are making of arithmetic.

The general form used in making these interviews was as f ollows:

1. Name

2. What year did you graduate?

3. By whom are you employed?

4. What kind of business is done by your employer?

5. What kind of position do you hold?

6. Questions to get information on arithmetic

A. If a clerk in a store

1. Do you make change? How?

2. Do you measure commodities? What? In pints? In quarts? In pecks?

In gallons? In bushels? In pounds? In ounces? In yards? In feet?

3. Do you use division? When? How?

4. Do you multiply? How?

By scale

By figuring in arithmetic 5, Do you add? How?

6. Bo you subtract? When? How?

7. Do you reckon discount?

8. Do you make out sales slips?

9. Do you use a cash register? 10. Do you verify the cash?

B. If a "bookkeeper

1. Do you make change? How

2. Do you make out bills?

How do you reckon them?

Do you use denominate numbers?

Do you reckon discount?

3. Do you have charge of the cash account?

Do you prove it?

4. Do you keep a checking account?

What form checks and stubs do you use? Do you make a reconciliation statement?

5. Do you make out deposit slips?

What form?

How do you arrange the money?

6. Do you make out notes?

How?

7. Do you reckon interest? How? By table or sixty day method?

8. What calculating machines do you use in your work?

7

1

9. Do you reckon pay-roll?

How do you obtain the record of the

time a person has worked?

Do you make out a change memorandum?

Do you make out a pay-roll memorandum?

Do you fill the pay envelopes?

How do you count the money? 10. Any further use of arithmetic? After obtaining the data from the interviews, the next step was to compile it so that the frequency of the use of the individual arithmetical processes may be procured. The most common forms of business papers should also be illus- trated for they closely link up with the arithmetic taught. They are also beneficial in motivating the work because their use aids greatly in making the work true to actual business conditions.

CHAPTER IV PLAIT FOR STUDYING GCIIDI'TICI-Io

In the selection of former pupils to interview when mak- ing an objective community check on just what arithmetic is used, there were several underlying conditions to consider.

The group, of course, must have representatives from different types of commercial work done in business offices and banks and, too, must also have representatives from different types of business concerns operating in the commun- ity. It must contain data from employees working in offices where only one or two workers are employed and the work is diversified, as well as employees working in offices where twenty or thirty are employed and the work is highly special- ized.

Besides the strictly office employees numerous clerks in chain grocery stores, department stores and Woolworthfs must be included as many of the graduates of Beverly High School are employed as clerks.

The wisest method seemed to be to make a check with the aid of the alumni files and select about forty graduates, eight for each of the last five years, who were working in office positions. The clerks could be readily checked by making visits to the chain grocery stores, department stores and Woolv/orth* s.

In order to obtain the desired data the three following

methods were used: —

1. A visit to places of business where the actual work was inspected (Used whenever possible)

2. An interview with the pu;;il personally out of business hours

3. Telephone conversation when pupils were not readily accessible for an interview

The first method would naturally yield most complete information about the arithmetic work done and incidentally reveal much first hand business information that would aid in teaching business subjects. Pupils are vitally interested in the actual business methods of operating companies in their own city. On making some of the interviews members of my present classes were taken so that they might report first to the classes just how office employees were handling their work in the business world.

After making the decision concerning just what pupils should be interviewed, the next logical step was to make sure that the quest iona ire used was revealing the pertinent facts. Several revisions were necessary before the form given in the previous chapter was completed.

Pupils and employers alike were interested and ever ready to cooperate in oruer to give any information that mip-ht be helpful.

CHAPTER V POSITIONS OF FORMER PUPILS The various types of positions held by former pupils were as follows: —

Table 1 Types of Positions Held

1. General bookkeepers 13

2. Combination secretary-bookkeepers.. 8

3. Strictly secretarial 1

4. Bank employees 14

5. Cost accountant 1

6. Billing clerks 4

7. Pay-roll clerks 4

8. Filling station manager 1

9. House to house canvassers 2

10. Sales clerks in retail stores .22

Total 70

While there are ten headings under which practically all of the positions may be classified, all of them would fall under two main headings, namely: — office or selling positions. It is, therefore, for these two types of positions which are so dependent upon each other and for which accuracy and com- petency is absolutely necessary that we should train our pupils. These positions are the means of contact of the firm with the public and one error made by an employee many times creates an ill favor which causes loss of business and confidence.

Besides noting the numerous types of positions held by former pupils, it is also interesting to note the varied kind of business concerns by whom they were employed. The

list was as follows :--

Table 2

TYPES OF BUSINESS IB WHICH EMPLOYERS ENGAGE

1 . Banks 14

a. Savings 7

b. National 4

c. Trust Company 3

2. Furniture 2

3. Law 1

4. School 2

5. lied Cross 1

6. Insurance 3

7. Sho: Llachinery Manufacturing 6

8. xietail Shoe Store 1

9. Woolworth's and Grant's 14

10. First National and Atlantic & Pacific. 5

11. Department Store 4

12. Plumbing 1

13. Lunch Counter 1

14. Filling Station 1

15. Farm 1

16. Credit Bureau 1

17. Telephone and Telegraph 1

18. Ice 1

19. Coal and Lumber 1

20. Gas and Electric 2

21. V/omen's Dress Manufacturing 1

22. Lithograph 1

23. Railroad 1

24. Hill Supplies 1

25. Lumber 1

26. Oil Skin Garment Manufacturing 1

27. Automobiles 1

Total TO"

Although the list is limited it is, nevertheless, re- presentative as it includes manufacturing, wholesale, and retail concerns as well as public utility and service

companies

12

CHAPTER VI

SAMPLES OF BUSINESS FORMS AND JUJSWERS OBTAINED

Exhibit 1

Answers from a general office worker

1. Mary Ac commando

2. Year of Graduation 1931

3. Employed by Woolworth Company

4. Retail store

5. Position held in office with part time clerical work

6. Makes change Austrian method

7. Keeps and proves cash account

8. Keeps checking account

Makes deposits Makes out checks

Makes reconciliation statement at the end of the month

9. Checks invoices

Reckons cash discount Reckons percent of gain

10. Makes daily and weekly sales reports

11. Makes pay-roll

Time of clerks listed

Makes change memorandum and pay-roll memorandum Counts money and fills envelopes

c

Exhibit 1 (Cant. ) Answers from a general office worker

12. Fundamentals used

Add Lng Subtracting Multiplying Dividing

13. Denominate numbers used

Pounds

Ounces

Gross

Dozen

Yards

14. Uses cash register and adding machine

Exhibit 2 .answers from a bank clerk

1. I.Iarjorie Jwen

2. Class of 1931

3. Beverly Savings Bank

4. Employed as clerk

5» keckons time and interest from tables (Exhibits 16 and 17)

6« Makes change, Austrian method

7. ICeeps daily cash book and balances it

8. £eeps checking account

9. Writes receipts

14

Exhibit 2 (Cont. ) Answers from a bank clerk

10. Sends dividend checks

11. Fundamentals used

Adding Subtract ing Multiplying Dividing

12. Uses adding machine

Exhibit 3 Answers from a sales clerk

1. Lillian Zack

2. Class of 1931

3. I&iployed by Almy , Bigelow and Washburn, Inc.

4. Department store

5. Heckoning and making out of sales slips

6. Keeps record of daily sales on card

7. Denominate numbers used

Yards — Lie as ur ing Dozen—Count ing

8. Makes change and verifies change from cashiers

9. assists in inventory taking 10. Fundamentals used

Adding Subtracting Multiplying Dividing

>

■

BUSINESS PAPERS

Exhibit 4

Deoos it Slip

BEVERLY NAT 10 HAL BANK Beverly, Mass.

Deposited to The credit of

192

"Please List Bach Check:

CURRENCY

Silver

Gold

(On Beverly

(Name Banks

Checks (Out of town

(Name Place

Exhibit 5

Check Form and Stub

No._

Date

To ;

For

19

Bal. Brot.

For 'd Amt .

Depos ited

Total Amt. this Check Bal Car'd For 'd

BEVERLY TRUST COMPANY

53-278

Beverly, Mass.

19 No.

Pay to the order of

Dollars

16

Exhibit 6 Bank Statement

Statement of Account with

Name BEVERLY TRUST COLD? ANY

Beverly, Llass.

for the month of December 1932

OLD BAL.

DATE CHECKS

DATE DEPOSITS

DATE BALAilCE

114.89

180.89 180.61

DEC 2 5.00- 9.00- DEC 5 TX .28 DEC 6 25!00-

Bal. brot. fore

.. 114.89

DEC 2 80.00

DEC 2 180.89 DEC 5 TX 180.61 Dec 6 155.61

Exhibit 7

Checking Account Reconciliation Statement

Checking Account Balance December 31, 1932 75.25 Outstanding checks

Ho. 106" 10.36

Ho. 107 55.--

Mo- 108 15.--

Bank Balance 12/32 155.61

17

Exhibit 8 Pay-roll Time sheet

WEEKLY SALARY REPORT

For Week Ending January 14, 1933

Time

No. Regular S^lej lac, lea ,.I T \f T F a"~Total Rate Amount

1 Kiss

Smith

6 8

0 8 8 6

40

10.00

2 EELss

vancter

8 8

6 8 8 8

48

9.60

3 Miss

Bryan

0 3

2 4 8 8

25

22

5.50

4 Lliss

Brown

8 8

8 8 8 8

48

30

14.40

5 Lliss

Dyke

8 8

8 8 8 8

46

25

12.00

51.50

Exhibit 9

Change

l.Iemo rand urn

Humber

20' s

10'

s 5 ' s

2!s PL's

50yl

10;/

5^ \4

1

1

2

1

2

1

1

3

1

1

4

1

2

1

1

1

5

1

1

3

2

5

2

1

2

1

C

Exhibit 10 Pay-roll I-ierno random MEKOEAUDUM Cash for Pay Roll for

19

Twent ies ,

Tens ,

3

30

^ives ,

2

10

Twos ,

5

10

Ones ,

Halves ,

2

1

Quarters ,

1

25

Dimes ,

2

20

Nickels ,

1

05

Pennies ,

51

,50

c

19

Exhibit 11

gORM OF BILL UNITED SEOE MACHINERY CORPORATION 140 Federal Street Boston, Mass.

December 12. 1952 Weyenberg Shoe Mfg. Co,

Mil 9169 24735E

301 ... Brown Street

Milwaukee, Wise.

Yo

as.

Ordei

HAWKINS 2027

2 720 IDEAL CLICKING— C3 70

60%

POSTAGE & INSURANCE

Thia bill is due and payatle NET on last day of next month. 2% Disccunt if paid on or before the 15th.

40 44

296 32

28

Return to BOSTON OFFICE-

DATE Day 11-1

Week: 11-1

Exhibit 12

SALES REPORT

SALES REPORT 1931

975.00 I

STORE NO.

1932 995.00

%INC 2.5%

2660.50 f 2750.25

5.3%

Remarks

Manager

t »

• 4

20

Exhibit 13

FOREIGN INVOICE

FOREIGN INVOICE

Page No.

140

UNITED SfiOE MACHINERY CORPORATION Federal Street Boston, Massachusetts

United Shoe Machinery Company, d1 Italia, Dr., Milan, Italy

Via S. S. December 5, 1932 Shipped to

CLASS S MILAN

Subject to all the terms ana conditions of or licenses between said parties.

any agreements

OWE ORDEf NUMBER

PRICE EACH

A33585

COMP

1st

11-17-32

4975x

FOR CONS HAND METHOD LASTING MCH FOR WELT WORE 4 E72

FOR GDYR STITCH SEPARATOR MOD B

1 43A

FOR ECONOMY INSOLE REIN- FORCING MACHINE MODEL B

2 620 KSG

FOR ECONOMY INSOLE CHAN- NELING MODEL B

2 322

18

25 90

72 22 50

1 80

••

PACKING

3 24

08

3 32

A§3574

COMP

1st

11-15-32

STANDARDISED PARTS

3 503- SL

4 1536

13 10

39

40

PACKING

79

02

81

BOXING 4975x PACKING

35 01

36

POSTAGE

48

4 97

-

fs=

!

f

#

21

Exhibit 34 MONTHLY STATEMRM

(GRADED COMMISSION) Agent at

in ACCOUNT with ROCHES T SB AMERICAN

INSURANCE COMPANY

Month of

193

HEW YORK DIE LIBERTY STREET, NEW YORK

1

S0MM1SS IONS

— r 1

(COMPUT

S.D ON GROSi

3 PREMS. )

58

76

i

@15%

©20% 25%

8

81

183

10

45

78

241

86

TOTAL

54

59

RETURN COMMISSIONS

3

90 88

•315% 20% 25%

14

97

4

78

TOTAL

1

11

SUMMARY

DEBIT AGENT

Gross

Premiums Return Premiums Re- ins urance

Net Premiums

241.66

4 78

237 08

Balance Due Agent

TOTAL 237 08

CREDIT AGENT

Com. on Gross Premiums 54 59 Com. on Ret. Premiums 1 11 Com. on Re- insurance

Net Commission

Balance Due Comoan;;

TOTAL

53 18

183

»0

237

08

Exhibit 15

REPORT OF CASH DAILY REPORT OF CASH DAY Llonday DATE November 1, 1 9 3 2 RECEIPTS

Cash on hand in morning 500,00

Sales per cash reg. reading 800.00

Less cash registers short . 25

Balance 799.75

Add cash register? over 1. 25

Sales per cash collections 801.00

Less office cash short

Less refunds <t.J0 4. u- ;

797.00

Add office cash over

Add clerk's purchases 1,50

Add meals Dept. 34 help 5.00

.^dd C. 0. D. accounts 25.00

Add x..dse for store use 1. 25

Total 829.75 Add 100% weigh. liach. Rece iptsl8 . 50

Net Sales for the day 848. 7 5

Total 1348.7 5

DISBURSEMENTS

Cash on hand in evening 451.13 Deposited in "bank (attach receipt- fed deposit slip565.00 Salaries "300.00

Manager Drew (name) 30.00

Freight and Expressage 2. 52

Total 1348.75

EXHIEIT 16

Table for finding time on loans

TABLE OF DAYS — FIRST YEAR (360 day basis) For use in figuring policy loan interest

JAN

MAR

MAY

JUN

JUL

AUG

OCT

NOV

1

31

61

91

121

151

181

211

241

271

301

331

2

32

62

OP

122

152

182

212

242

272

302

332

3

33

63

93

123

153

183

213

243

273

303

333

A

^A

AA Oft

QA

1 PA

T RA

1 PA JL04

PI A

9 AA

P"7A

5

35

65

95

125

155

185

215

245

275

305

335

6

36

66

96

126

156

186

216

246

276

306

336

7

37

67

97

127

157

187

217

247

277

307

337

8

38

68

98

128

158

188

218

248

278

308

338

Q

Ox)

O s?

QQ

1 PQ A.cj x)

1 RQ

PI Q

£*> XXJ

PAQ cj*x x)

CJ f XI

OKJxf

OOxr

10

40

70

100

130

160

190

220

250

280

310

340

11

41

71

101

131

161

191

221

251

281

311

341

12

42

72

102

132

162

192

222

252

282

312

342

13

43

73

103

133

163

193

223

253

283

313

343

1 A

A A <±*fc

r7A

-LO*t

1 QA

PPA

PRA

PPA

•^T A

%A A

15

45

75

105

135

165

195

225

255

285

315

345

16

46

76

106

136

166

196

226

256

286

316

346

17

47

77

107

137

167

197

227

257

287

317

347

18

48

78

108

138

168

198

228

258

288

318

348

19

49

79

109

139

169

199

229

259

289

319

349

20

50

80

110

140

170

200

230

260

290

320

350

21

51

81

111

141

171

201

231

261

291

321

351

3 2

52

82

112

142

172

202

232

262

292

322

352

23

53

83

113

143

173

203

233

263

293

323

353

&

54

84

114

144

174

204

234

264

294

324

354

38

55

85

115

145

175

205

235

265

295

325

355

26

56

86

116

146

176

206

236

Z65

296

326

356

27

57

87

117

147

177

207

237

267

297

327

357

28

58

88

118

148

178

208

238

268

298

328

358

29

59

89

119

149

179

209

239

269

299

329

359

30

60

90

120

150

180

210

240

270

300

330

360

If the period under consideration carries over into the next calendar year, add 360 to the figure obtained for the end of the period and deduct that for the beginning of the period*

I

Table for

Interest on

§1000

at 5£

a;

s Int.

— *

1

.139

46

6.389

91

12.639

136

18.889

2

.278

47

6.528

92

12.778

137

19.028

3

.417

48

6.667

93

12.917

138

19.167

4

.556

49

6.806

94

13.056

139

19.306

5

.694

50

- .944

95

13.194

140

19.444

6

.833

51

7.083

96

13.333

141

19. 583

7

.972

52

7.222

97

13.472

142

19.722

8

1.111

53

7.361

98

13.611

143

19.861

9

1.250

54

7.500

99

13.750

144

20. 000

10

1.861

55

7.639

100

13.889

145

20.139

11

1.528

56

7.778

101

14 . 028

146

20.278

12

1.667

57

7.917

102

14.167

147

20.417

13

1.806

58

8.056

103

14.308

148

20.556

14

1.944

59

8.194

104

14.444

149

20.694

15

2.083

60

8.333

105

14 . 583

150

20.833

16

2.222

61

8.472

106

14.722

151

20.972

17

2.361

62

8.611

107

14.861

152

21.111

18

2.50C

63

750

108

15.000

153

21.250

19

2.639

64

8.889

109

15.139

154

21.389

20

2.778

65

9.028

110

15.278

155

21.528

21

2.917

66

9.167

111

15.417

156

21.667

22

3.056

67

9.306

112

15.556

157

21.806

23

3.194

68

9.444

113

15.694

158

21.944

24

3.333

69

9.583

114

15.833

159

22.083

25

3.472

70

9.722

115

15.972

160

22.222

26

3.611

71

9.861

116

16 . Ill

161

22.361

27

3.750

72

10 . 000

117

16.250

162

22.500

28

3.889

73

10.139

118

16.389

163

22.639

29

4.028

74

10.278

119

16.528

164

22.778

30

4.167

75

10.417

120

16.667

165

22.917

31

4.306

76

10.556

121

16.806

166

23.056

32

4.444

77

10.694

122

16.944

167

23.194

33

4.583

78

10.833

123

17.083

168

23.333

34

4.722

79

10.972

124

17.222

169

23.472

35

4.861

80

11.111

125

17.361

170

23.611

36

5.000

81

11.250

126

17.500

171

23.750

37

5.139

82

11.389

127

17.639

172

23.889

38

5.278

83

11.528

128

17.778

173

24.028

39

5.417

84

11.667

129

17.917

174

24.167

40

5.556

85

11.806

130

18.056

175

24.306

41

5.694

86

11.944

131

18.194

176

24.444

42

5.833

87

12.083

132

18.333

177

24.583

43

5.972

88

12.222

133

18.472

178

24.722

44

6.111

89

12.361

134

18.611

179

24.861

45

6.250

90

12.500

135

18.750

180

25.000

Table for Interest on ^1000 at 5$

Days Int .

181

25.139

182

25

.278

183

25

.417

184

25

.556

185

25

.694

186

25.853

187

25

. 972

188

26

.111

189

26

.250

190

26

.389

191

26

.528

192

26

.667

193

26

.806

194

26

.944

195

27

.083

196

27

.222

197

27

.361

198

27

.500

199

27

.639

20C

27

.778

201

27

.917

2Q2

28

.056

203

28.194

204

28

.333

205

28

.472

206

28

.611

207

28

.750

208

28

.889

209

29

.028

210

29

.167

211

29

.306

212

29

.444

213

29

.583

214

29

.722

O T C

215

29

.861

216

30

.000

217

30

.139

218

30

.278

219

30

.417

220

30

.556

221

30

.694

222

30.833

223

30

.972

224

31.111

225

31

.250

226

51.

389

227

31.

528

O <T fT

228

31.

667

229

31.

806

250

31.

044

231

32.

083

232

32.222

233

32.

361

234

32.

500

235

32.

639

236

32.

778

237

32.

917

238

33.056

239

33.

194

240

33.

333

241

33.

472

242

33.

611

243

33.

750

C\ A A

244

33.889

245

34.

028

246

34.167

247

34.

306

248

34.

444

249

34.

583

250

34.722

251

34.

861

252

35.

000

253

35.

139

254

35.

278

255

35.

417

256

35.

556

257

35.

694

ri r p,

258

35.

833

259

35.

972

260

36.

111

<iol

36.

250

262

36.

389

263

36.

528

264

36.

667

265

36.806

266

36.

944

267

37.

083

268

37.

222

269

37.

361

270

37.

500

Ann

271

37.

639

o m r\

272

37.

778

27o

37.

93.7

274

38.

056

275

38.

194

276

38.

333

277

38.472

278

38.611

279

38.

750

280

38.

889

281

39.

028

282

39.

167

283

39.

306

284

39.

444

285

39.

583

28 o

39.

722

287

39.

861

288

40.000

289

40.

139

290

40.

278

291

40.

417

292

40.

556

293

40.

694

294

40.

833

295

40.

972

296

41.

111

297

41.

250

298

41.389

299

41.

528

300

. 41.

667

301

41.

806

302

41.

944

303

42.

083

304

42.

222

305

42.

361

306

42.

500

307

42.

639

308

42.

778

309

42.

917

310

43.

056

311

43.

194

312

43.

335

313

43.

472

314

43.611

315

43.750

31 0

43.889

317

44

.028

318

44.167

319

44

.ZG6

320

44

.444

321

44

.583

322

44

.722

323

44.861

324

A CZ.

45

r\ r\ r\

.000

325

a rr

45

326

a rr

45

. 278

327

A CZ

45

a t rj

.417

328

A CZ

45

CZ CZ f

. 556

329

A CZ

45

.694

t? rt r\

330

a rz

45

0 it rz . 833

331

a rr

45

. 972

532

A f*

46

TIT

.111

fT T f?

333

46

OCA

.250

17 ry a

334

A /*

46

rz 0 fT

. 389

rr r? r~

3o5

A r*

4o

. 528

33b

a

46

,667

337

46

.806

338

46

.944

T7 T7 r\

339

47

.083

340

47

.222

341

47

.361

342

47

.500

343

47

.639

344

47

.778

345

47

.917

346

48

.056

347

48

.194

348

48

.333

349

48

.472

350

48

.611

351

48

.750

352

48

.889

353

49

.028

354

49.167

355

49

.306

356

49.444

357

49

.583

358

49

.722

359

49

.861

360

50

.000

1 i-ia . .

•

*

c

BXAL1PLE ILLgSm^TIgG THE USE OF TEE TWO PREVIOUS TABLES Annuity Date Date of Loan Amount

June 7 November 17 |13.00

360

157 June 7 517

517 November 17 200 days

27.778 x .013 = #.36 Interest for 200 days This problem shows the use of the table when the con- sideration carries over into the next calendar year. When the period Lf in the same year the time is found by sub- tracting the numbers of the two dates.

c

27

EXHIBIT 18

Page from Insurance Tariff Rate BEVERLY MINIMUM RATES COMBUSTIBLE ROOF

Dwellings, with not more than

1 Yr.

3 Yr.

5 Yr.

one apartment:

.17

• 42

.68

.22

.55

.88

.21

.52

.34

.26

• 65

1.04

Dwellings, with not more than two apartments:

Brick.

.19

.47

.76

.24

.60

.96

Frame.

.23

.57

.92

.28

.70

1.12

Apartment

Houses and Dwellings in

rows with

out "division walls"

with 3

or

4 apartments:

Brick.

.24

.60

.96

.29

.72

1.16

Frame .

.35

.87

1.40

.40

1.00

1.60

With 5

to

8 apartments, inclusive

Brick.

.23

.70

1.12

.33

.82

1.32

Frame.

.48

1.20

1.92

.53

1.32

2.12

V,rith 9 to 12 apartments, inclusive

Brick.

.85

1.36

.97

1.56

Frame .

1.45

2.32

1.57

2.52

Garages, private, not over 1 story in height, without "basement or loft:

Brick.

.42

.68

.55

.38

Frame .

.52

.84

.65

1.04

Barns or Stables: Garages, private, with basement or over 1 story in

height ;

Outbuildings, etc.:

Brick.

.55

.87

1.40

.40

1.00

1.60

Frame.

.40

1.00

1.60

.45

1.12

1.80

Rates effective July 1, 1932 on $100.—

-

EXPLANATION OF EXHIBITS

Exhibits 1, Z, and 3 are typical results gained from in- terviews with former students. A general office worker's, a bank clerk's, and a sales clerk's answers have been selected to show the work done in each of these groups.

Exhibit 1 shows, as one would naturally expect, more di- versified work done as the student interviewed is a general office worker. The forms she uses in her work are similar to Exhibits 4, 5, 6, and 7 for checking account; 8, 9, and 10 forms are used for Pay Roll; Exhibit 15 is used in making a daily report of cash; 11 and 12 forms are used in making bills and a comparative sales report.

Exhibit £ shows work done by a bank clerk. Her work is more specialized as she does the work typical to bank clerks. She uses forms in Exhibits 4, 5, 6, and 7 in the checking ac- count; the table in Exhibit 16 for finding time on loans, and the table in Exhibit 17 for finding interest.

Exhibit 3 shows answers gained from an interview with a department store clerk. Her work is highly specialized and the arithmetic used is mostly fundamentals in which the numbers are seldom larger than three digits.

Exhibits 4, 5, 6, and 7 are in general used in keeping checking accounts. Llost employees use all four, but occasion- ally a clerk has the work of making out forms similar to Ex- hibit 5 only.

<-

1 ■ -

Exhibits 8, 9, and 10 are typical forms for pay rolls. There is some variance from Exhibit 8 as the pay is based on piece work. Exhibits 9 and 10 are the same regardless of Exhibit 8.

Exhibits 11 and 13 are invoices used in a wholesale manufacturing plant. They follow general bill forms.

Exhibits 14 and 18 are forms used in the insurance busi- ness. Exhibit 14 shows a statement sent by a local insurance company to the insurance company for whom they are agents. Exhibit 18 shows a page from a tariff rate book used to reckon bills.

Exhibit 15 is used to prove and report cash daily in a department store.

Exhibits 16 and 17 are used for reckoning time and inter- est. The method used is fully explained on page 24. although the same tables were not used by all the bank clerks inter- viewed the others used were similar.

The amounts and names given in filling out these forms are for the most part not taken from actual transactions as they were used simply to show the proper method of inserting data.

t

CHAP TEH VI I ARITHIvSTIC USED The different topics of arithmet ic used by the former pupils whom I interviewed were as follows:-- 1« Making change

(The average denomination of money given to be changed is a one-dollar bill)

a. Austrian method of making change

For example, when a customer makes a purchase of $1.32, and gives a two- dollar bill in payment, how much change should he receive?

The clerk will return to the customer 3 cents, a five-cent piece, a ten-cent piece, and a half dollar. He says as he hands them. "$1.32, 35, 40, 50, $2.00." which means that 3 cents added to ^1.32 equals fl.55; $1.35 plus $.05 equals $1,40; $1.40 plus $.10 equals $1.50; and $1.50 plus $.50 equals #2.00

b. Automatic cashiers

Change is sorted and placed in machine. There are three different sets of keys, one colored blue which is used when making change for a quarter, one red

i« nsftd when making nhangfi for a

i

i

b. iiutonatlc cashiers (Continued)

half-dollar, and one set black which Is used for maklmr change for a dollar. The denomination for the amount of the purchase Is printed on the keys. The operator presses the key that has the amount of the purchase printed on It, then the correct change Is automatically re- leased .

For example, the change given Is a quarter and the purchase Is ten cents; the operator presses a blue key with the amount 10 on It and a nlckle and a dime Is released. Billing

See exhibits 11 and 13, pages 19 and 20 for examples of average bills. Keeping a checking account

a. Making checks

b. Making deposits

The amount of money deposited In cash and In checks by business firms Is about equal. Here Is a typical deposit si Ip :

b. Making deposits (Continued)

BEVERLY NATIONAL BANK Beverly , I.I'd. S S •

Deposited to The credit of

George Smith,

April 14, 1932

Please List I2ach Check Separ t ely

Currency 18 00

Silver 4 50

Check 53-278 Z'd 00

47 50

c. Verifying bank balance and check-book balance See exhibits 6 and 7, page 16 for example .

4. Cash account

Cash receipts on the left page and cash pay- ments on the right. The balance is obtained by adding the left columns and the right col- uiq, then finding the difference. The average length of a cash account is £5 items, on the side which makes it necessary to foot the book and carry the totals to the neat p:xges.

5. Reckoning interest

a. By use of tables

See exhibits 16, 17, and the illustration on page 26.

♦

♦

Reckoning Interest (Continued)

b. By 60-day method

For example, find the interest on $360 for

3 mo. 17 da. at 6$

$3.60 for 2 mo.

1.80 for 1 mo.

.90 for 15 da.

.12 for 2 da.

6.42 for 3 mo. 17 dr.. at 6

Interest for 60 da„'S or 2 months is

found by pointing off 2 places in

the principal, which gives ^3.60.

1 mo. is of 60 da. , 15 da. is % of

60 da. Point off 3 places in the

principal for 6 da. which gives

^.36 and take l/3 of it for Z da.

The total is ^6.42

Insurance

a. Llaking tills from tariff books

bee exhibit 18, page 27.

For example, a brick single dwell- ing worth ^5000 with a combustible roof is insured for 3 years.

The premium is found by multiplying 50 by s?»42, the rate on $100. The answ- er is $21.

Insurance (Continued)

b. Cancelling of policies

1. If policies are cancelled and

new ones taken in the same company, then the fraction of the premium refunded is in exact proportion as the unexpired time is to the original time of the policy.

For example, if the premium is $30 for three years and the policy was cancelled one year before it expired, the rebate would be $10.

2. If policies are cancelled and no others are taken, then there is a larger percent charged for the time that the policies have run than the proportion to the whole term of the policy.

For example, the premium on a five year policy is ^50. It is cancelled at the end of eight months. 20fo of the total premium is charged for the time the policy has run. The rebate would then be SO,* of the whole amount or $40.00.

Discount

a. Bank discount

For example, find the proceeds of a 90-

da. note for $3800 dated June 4, 19Sg, if

discount ed July 2 , 193l at &fo.

September 2 date due

Term of discount 62 da. (From July 2 to September 2)

$39.27 discount for 62 days

$3800 less $39.27 equals £37 60.73

b. Cash discount

For example, terms 2/l0, in n/30 means

that the buyer, if he pays within

ten days from the date on the

bill may deduct Z)o of the

amount of the bill; 30 days net, means

total amount is due in 30 days.

Gash discount range from 2;o to 8;ut but

the average is 5$

c. Trade discount

Manufacturers, v.holesalers , and jobbers issue catalogues containing prices of articles and inste act of issuing a new catalogue if there is a change in price they simply change the discount allowed.

-

c

36

c. Trade disco ant (Continued)

Often there is a series of discounts allov/ed.

The average number of trade discounts allowed in a series was two. For example , the trade discounts allowed are 20) j and 10% on #550. Find single rate of dis- count as follows:

100;0 is marked price - 20.* 60,o

10;b of 60/0 is - 6>

72/o is net price lOO/o - 72>o is 26;o single rate of discount

$550 marked price 26> of «gio50 is 154

396

8. Pay Soil

See exhibits 8, 9, and 10, pages 17 and 18.

9. average

e. g. average daily sales

Monday ^432.89 Tuesday 326.64 Wednesday 243.90 Thursday 357.45 Friday 238.7 9 Saturday 652.37 2253.04

^2253.04 - 6 #375.51 10. Percent of increase and decrease

See exhibit 12, page 19.

r

I

C

11. Harking price in code

Only cost price was marked in code Example :

Code iDUCAflOUfi 1234567890

Repeater X

Price .#2.33 D.UX

12. Denominate numbers

Names only used. For example, 6 quarts of milk,

1 pint of cream, 10 pounds of sugar,

5 yards of cloth. Sales clerks do not

change numbers to higher or lower denominations.

13. Practical measurements

Board feet problems were the only ones used.

e. g. 30 pes., 3" x 8" x 12' at ir;35. per M

30 x 3 x 8 x 12 720 bd. ft. 12

.720 x 34 -,r25.20

14. Gas and electric meters

Figures from meter readers used to make out bills.

15. Slide rule

Oniy one person used this method of calculating.

16. Stocks and bonds

Banks acted as agents for customers for buying and selling of stocks and bonds through brokers.

t

16. stocks and bonds ( Gont inued )

For example , when a "bank purchases stock

for a customer a statement is sent out as

follows: —

One share General Llotors 6 $>25.50 Plus CommLsion 2. 00

Amount of charge .^27 . 50

17. Four fundamentals

a. Adding

Written or mental Used by 69 of the 70 Machine 29 of the 70

Average number to be added 3 digits and average length of columns 10 figures

b. Multiplying Used by 66 of the 70 Average size of the numbers 2 or 3 digits

c. Subtracting Used by 68 of the 70 Average size of the numbers 3 digits

d. Dividing Used by 68 of the 70 Divisor averaged figures of 1 or 2 digits Dividend averaged figures of 3 or 4 digits

»

Table 3

SUMLIARY OP PROCESSES AND RELATIVE FREQUENCY

Definite frequency count is not possible due to method of gathering the data, but the table below is submitted as estimate, based upon my best judgment all things considered.

Process

Number

Relative Frequency

ox tr.e /U

on basis or luuu

who use

( j!*s o una ueci J

J. •

QCA

o

c .

rz

o .

c. c c

4 •

5 .

< r n

6.

7.

8.

Denominate numbers

9.

10.

11.

IE.

13.

14.

15.

Marking price in code

• • • 3 •

16.

17.

Gas and electric meters. . S .

18.

Percent increase and

19.

Practical measurements

. . . i .

20.

t I

CHAPITER VIII Conclusions to the btudy The study reveals the following facts: —

1. Commercial arithmetic should still be taught because most all pupils who have graduated from the commerc ial course are using some form of arithmetic in their work.

2. Drill on fundamentals for speed and accuracy is necessary.

3. Use of calculating machines should be included in the commercial course.

4. Iluch of the arithmetic work is linked with the use of business papers so pupils should be taught familiarity with them.

In summing up the value of this study, I would say that the contribution to the whole field of com- mercial arithmetic may not be of vast importance, but to me as a teacher in Beverly it has given a practical view of the type of positions my pupils are in all probability to secure. It has also given me definite goals for which to work.

The pupils have always been vitally interested in my experiences when employed as a sales clerk, a bank clerk, and a government worker, so the added first hand

information that I have obtained will enable me to tell the pupils just how the work is done in local concerns where many of their relatives are employed.

Ej work in commercial arithmetic should be tho- roughly motivated and more practical than in previous years.

r

BIBLIOGRAPHY

Atholz , Ua.thaniel--LiOdern Methods of Teaching Business Llat he- matics— Eastern Commercial Teachers' Assoc iat ion- -Fourth Year Book--1932 Pages 83-95

Topics discussed

1. The teacher problem

2. The preliminary period

3. The Presentation

4. Application

5. The Pupil Problem

Bowden, Aberdeen — Consumers' Uses of Arithmetic — Hem York City

Teachers' College, Columbia University, Contributions to Education Uo. 340 — 1929 Pages 1-54

An investigation to determine the actual uses made of arithmetic in adult social life, exclusive of vocational uses. 85$ of people answering quebtionaire check bills and monthly bank statement. Universal use by all literate adults of four fundamentals

Guiler, Walter S. --Ob ject ives and activities in Arithmetic

Hand Legally Company --New York — 1926 Pages 3-122

Selected lUts of (1) definite arithme- tical objectives and (2) pupil activi- ties for obtaining objectives

Kessler, Harry — Should Business Arithmetic Be Taught Separate

and Distinct From accountancy or as a part Thereof?

Eastern Commercip-1 Teachers' Association First Year Book--1928 Pages 259-260

a combination of time allowed for commer- cial arithmetic and bookkeeping, for the instruction of both bookkeeping and arith- met ic .

The teach. log of arithmetic in conjunction with bookkeeping will destroy the monotony of arithmetical drill.

1 I

c

1

-Mathematical Requirements of Business Positions

Journal of Business Education Volume VII February 1932 and March 1932 Pages 13, 14

For summary see page 4 of thesis

-Research Studies of Commercial Education Bulletin III University of Iowa, Hot. 1 '28 Pages 60-75

Article shows how to conduct a study and form a quest iona ire

Louthe, Mary — Units of Measurement in Industry

B. U. Graduate School Masters T Thesis 1931 Pages 1-94

1. Not profitable for children in the elementary grades to spend time commit- ting to memory tables of weights and measures.

2. Teaching of addition, subtraction, multi- plication and division of compound denom- inate numbers has no value in industry.

3. Reduction ascending and reduction descend- ing has no value in industry with perhaps the exception of the estimating department.

Moore, John H. and Miner, George W. — Practical Business

arithmetic. Ginn & Go. , Boston--1916 1-448

Text Book for Commercial Arithmetic

iUchols, Frederick G. and others--A New Conception of Office Practice — Harvard Bulletins In Education Graduate School of Education, Harvard University Number XII, Harvard University Press, Cambridge 1927 Pages 5-123

Pyle, V/m. fi. — Psychology of Learning — Warwick Sb York, Inc., Baltimore— 19 28 Pages 1-380

The author states in the preface that he has tried to state every thing that is known about learning.

For comment see page 3 of the thesis

Kinney, Lucien B.-

Kinney, lucien B.

t

t

Sala, Vincent — Denominate Numbers Used in the Factories of

New Britain — B. U. School of Education Masters' Thesis 1931 Pages 1-80

Out of 67 units of 11 tables only 18 used

Over 61/o of persons did not need or use any unit of measurements.

1 table is never used in entirety

Inch and pound are the most frequent

Schaaf, William L. — Progressive Business Arithmetic

D. C. Heath, Boston 1930 Pages 1-426

Text. Arithmetic material is developed and presented as far as possible in a "psychological order'' instead of the so-called "logical order"

Schlaugh, Wm. S. --Ilathemat ics Curricula for Business Schools

Eastern Commercial Teachers' Association First Year Book 1928 Pages 255-257

Smith, 3enjamin and Hill, Charles it. Arithmetic for

Business — KLlis Publishing Company, Battle Creek, Ilichigan, 1926 Pages 8-367.

Text. Ultimate aim of every course in

business arithmetic is to meet the needs of business whether it be in the capacity of clerk or proprietor

Toner, James U. — Mathematics of Finance

Ronald Press, Hew York 1926 Pages 1-236

Object to present mathematical principles and operations used in a financial work in a manner that is systematic and complete, nothing included that is not based on actual business experience.

Van Tuyl, George H. Hew Complete Business Arithmetic, American Book Company, Boston--1924 Pages 7-436

Objects

1. Training that leads to facility and accuracy in handling the fundamentals in arithmet ic.

2. Emphasis on the fundamental principles or arithmetic rather that on set rules for solution of problem.

3. Clearness and fulness of explanation

4. Problems that have an informational value.

Wilson, Guy M. --What Arithmetic Shall We Teach?

Ho ugh torn Llifflin — Boston — 1926 Pages 1-141

"The aim of this work is, therefore, to assemble and interpret the scientific data as to what is useful in arithmetic, and to give help in organizing for the schools the new and vital arithmetic demanded by these studies in the interests of a hap- pier childhood and a more effective tool for adulthood."

4L— -