xt7vhh6c5w3q https://exploreuk.uky.edu/dips/xt7vhh6c5w3q/data/mets.xml Kentucky. Department of Education. Kentucky Kentucky. Department of Education. 1941-10 bulletins  English Frankford, Ky. : Dept. of Education  This digital resource may be freely searched and displayed in accordance with U. S. copyright laws. Educational Bulletin (Frankfort, Ky.) Education -- Kentucky Educational Bulletin (Frankfort, Ky.), "Business Education for Kentucky High Schools", vol. IX, no. 8, October 1941 text 
volumes: illustrations 23-28 cm. call numbers 17-ED83 2 and L152 .B35. Educational Bulletin (Frankfort, Ky.), "Business Education for Kentucky High Schools", vol. IX, no. 8, October 1941 1941 1941-10 2022 true xt7vhh6c5w3q section xt7vhh6c5w3q    

0 Commonwealth of Kentucky 0








s I”

‘ unit-en
2's. rim:


‘ Uh




if, ‘* g ‘c 5 Published by


Superintendent of Public Instruction I






Entered as second-class matter March 21, 1933, at the post ofiice at I
Frankfort, Kentucky, under the Act of August 24, 1912. I"

Vol. IX 0 October, 1941 0 No.8





 I my e‘i in???


The past summer a workshop in the field of business education
was conducted at the University of Kentucky. This bulletin is a
product of that workshop. It was directed by Professor A. J. Lawrence,
Head of the Department of Business Education, University of Ken-
tucky. The State Department of Education cooperated in the under-
taking, and Mark Godman of the Division of Supervision was the
Department’s oflicial representative. Cooperating with them were
more than a hundred graduate students from sixteen states, and assist-
ing in directing the workshop were recognized leaders in the field of
business education from various colleges and universities.

This bulletin represents a definite step forward in business educav
tion. Iwish to take this means of congratulating all who had a part
in its preparation and Vof expressing my appreciation for their contri-
bution. I am confident that the administrators of our public schools
and the teachers of business education in our high schools will find
most helpful the suggestions and materials presented herein.

Superintendent of Public Instruction









More than 100 teachers of business in twenty states registered in

the Department of Business Education at. the University of Kentucky,
Lexington, and teachers in the various state colleges participated in
the preparation of this bulletin under the direction of A. J. Lawrence,
Head of the Department. Dr. Hamden L. Forkner, Head of the
Department of Business Education. Teachers College, Columbia Uni-
versity; Miss Lucille Taylor, Head of the Department of Commerce,
Henderson State Teachers College, Arkadelphia, Arkansas; Mrs. Mar-
guerite D. Fowler, Louisville Public Schools; Kermit D. Farris, Chair-
man of the State Curriculum Committee in Florida; L. C. Fowler,
Murray State Teachers College; Solon Gentry, Winthrop College,
Rock Hill, South Carolina; Ralph Lucas, Castle Heights Military
Academy, Lebanon, Tennessee; and others served on the staff of the
department during the summer of 194] when the bulletin was pre-
pared. The assistance given to the Department by the State Depart-
ment of Education, and Mr. Mark Godman, Director of Supervision,
extended throughout the period and was extremely valuable. Much
of the merit it contains is due to their constant interest and guidance.
The sympathetic interest of Mr. John W. Brooker, State Superinten-
dent of Public Instruction, was greatly appreciated. Special recogni-
tion should be given to Dr. Jesse E. Adams, Director of the Summer
Session at the University, for his cooperation in making the worksh0p

Special recognition should be accorded a group of students who

stayed for nearly a week after the Close of the Summer Session to
complete and edit the report. They are L. C. Fowler; Solon Gently;
Miss Alberta Balmer, Kentucky Female Orphan School, Midway; Dr.
Ruth Thomas, State Teachers College, Johnson City, Tennessee; and
Dudley Johnson, Graduate Assistant. They gave unselfishly of th€ir
time, without which the completion in its present form would have
been difficult if not impossible.


Head, Department of Business Education
University of Kentucky














Foreword ..................................................................................................................... 369

Aclmowledgments .................................................................................................... 370


II THE BUSINESS CURRICULUM .............................................................. 377

III THE GENERAL BUSINESS CURRICULUM ........................................ 381

The Accounting Curriculum .............................................................. 381

The Secretarial Curriculum ................................................................ 381

The General Clerical Curriculum ...................................................... 382

Merchandising Curriculum .................................................................. 382

IV PROBLEMS IN BUSINESS EDUCATION ........... ........ 384

Equipment _______________________________________ 384

Library Materials ..... 384

Simultaneous Classes. 385

Double Periods ................. .. 385

Correlation and Integration ................ 386

Cooperation with Other Departments. 387

Vocational Competency ........................................................................ 387

V TEACHING BUSINESS SUBJECTS ...................................................... 388


General Business _____________________
Typewriting ...............
Economic Geography. 403
Business Arithmetic... 410
Accounting... ...................... 414
Salesmanship and Merchandising_.. 424

1. Salesmanship-.._ 424

2. Retail Merchandismg. 431
Business Law... 436
Business English. 443
General Clerical... 451
Shorthand 475
Economics... ________ 487
Consumer Education ._ 496
Secretarial Office Practice ................................................................ 506








. , .. , 90,4 ...,...~...EJ.0 7,0. 140 .1....4m«1~4.4.40.,fl13.\4m0,i0. “1.104.... . 1.4110,. .

. 41,4; 9....0-L00,L


€00. _, 9:13. . 1..1:L.;.:J...4,




Chapter One


Business education is one of the youngest subjects in Kentucky
high schools as it is in high schools in most other states, and yet no
other phase of education has grown more in numbers enrolled and in
usefulness. In 1930 only 61 high schools in the state offered courses
in business.1 In 1938, the number had increased to 1252, an increase
of more than 100 per cent. In 1940, only ten counties were not offer-
ing business subjects in their high schools and these counties contained
only 16 high schools with enrollments of 2,821, or 2 per cent of the
total high school enrollment in the state. The number of business
teachers had increased from 110 in 1930 to 603 in 1940.3 Along with
the increase in number of schools olfering business and the number
of teachers employed for these schools, has come an enormous increase
in the number of pupils enrolled. Only the subject of English has
more pupils enrolled than has business. This is an achievement of
considerable importance when it is considered that English is a re-
quired subject and business is elective. A large part of this increase
in enrollment may be accounted for by the fact that educators gen-
erally consider typewriting an important subject in the pupil’s general
education. Typewriting is rapidly approaching the status of a require-
ment [0‘ all high school pupils just as handwriting was once a re-

While typewriting, shorthand, and accounting continue to be
core subjects in busineSs curricula, the number and variety of other
subjects have increased rapidly in number and enrollments. Emphasis
is increasing in retail selling, economic geography, business law, busi-
ness English, consumer education, general business, and economics.
These subjects deserve a more important place in the high school
PrOgI‘am of business education than they have had in the past. Inter-
est in the distributive occupations has increased greatly due to the
SUPPOI‘t Which the Federal Government has given to instruction in
t1115 area of instruction. According to the U. S. Census reports more


CatiolnAjrmou J. Lawrence, A‘ Study to Determine the Status of Commercial Edu-

of Kentihctg; Ilisgltic W'htte High Schools of Kentucky, unpublished thesis, University

WhiteGgII‘liing A: Murphy, Business Education in the Public High Schools for
aluhdien m Kentucki, unpublished thesis, University of Kentucky, 1938.

lishea tl D. A- Lucas,_ The Certification of Business Teachers in Kentucky, unpub-
leSIS, Universtty of Kentucky, 1941.













people are engaged in retail merchandising and other distributive
occupations than in stenographic and bookkeeping combined. It is
obvious, therefore, that if the public high school is to prepare its
pupils for the occupations in which they are to engage, more emphasis
should be placed on salesmanship and merchandising. This does not
imply a recommendation of a decrease in the emphasis being given
to typewriting, shorthand, and accounting.

Business education, as a function of the secondary school, should
be considered in terms of the total education of the pupil, not merely
as an adjunct to his general education. Although primarily vocational
in character, it has many contributions to make to general education.
Its personal and social use values are important contributions to all
pupils in the high school. Whether a subject is vocational or general
education is determined by the purpose for which it is obtained rather
than the inherent character of the subject. Music, languages, science,
and other subjects are general education or vocational because they
function as such, not because of their nature. Business subjects, there-
fore, should not be contrasted with so-called academic subjects but
included with them. The academic values are inherent in business
subjects as much as in other subjects. and the contribution which
they make depends upon methods of instruction, content, and stand-
ards as much as in any other subject. Competency in any business
occupation depends as much upon knowledge as upon skill. Either
without the other does not constitute adequate preparation for a
business occupation. Likewise, competency in handling personal busi-
ness affairs is dependent upon both knowledge and skill and the only
dillerence is in degree not in kind. There appears to be little justifi-
cation for separate courses [or those pupils who desire competency in
the management of personal affairs. They probably do not need 35
high a degree of skill or as complete knowledge as the pupils who
expect to follow a business occupation. Since all people who have
attained the high school level of education have considerable business
to manage, they should be prepared to conduct such business affairs
in an efficient and systematic manner. Business education can make
an important contribution to this phase of the pupil’s general edu‘

Business education of a vocational character in the past has been
”office education” rather than “business” education in that it has I”?
pared for only one occupation, or one group of occupations, those in
the office. If the high school program of business education is to func-
tion in the lives of the pupils who attend high school, it should be
adapted to the needs of the pupils wherever they may later work, and





It is
re its
as not

to all
3 they
ts but
for a
l busi
e only
ncy in
eed as
is who
) have
t makC
tl edu—

15 been
as pre-
iose in
o func-
ruld be
-k, and


to the occupations which they will follow in the community. The
business department should determine the business occupations which
pupils follow when they leave school and prepare for them. Not only
will the curricular offerings be determined by such knowledge, but
the content and methods of instruction will depend largely upon such
information. The needs of individual pupils should have an increas—
ing part in curriculum development in business education.

The business department should assume responsibility for only
one segment of the pupil’s total education, not for all of it. Its func-
tion is not to make up deficiencies in other subjects such as English,
mathematics, and others. For example. pupils who expect to obtain
secretarial positions should obtain competency in the use of oral and
written expression in the English Department. While the subject of
business English has an important part in the education of all workers
in business, it is not designed to extend the pupil’s knowledge of
English. Rather, it is designed to provide opportunities to make
applications of the mechanics of correct expression to the solution of
abusiness problem. Likewise, business arithmetic is not designed to
make up for deficiencies in arithmetic processes. It may be justified,
however, in the applications which it. makes to the solution of busi-
ness problems. If these recommendations are followed, many of the
business courses will be freed of responsibility to compensate for in-
adequacies in other areas of education so that attention may be cen-
tered on the ostensible purposes of the courses. the development of
knowledges and skills needed in business.

While the development of personal traits and attitudes are of
paramount importance, they are also important in other life activities.
The business department, like other departments, should be concerned
with the development of desirable personality traits, but it is not
solely responsible for such development. Personality development is
fil‘eSponsibility of all education, elementary, secondary, and collegi-
ate. The various business courses offer excellent opportunities for the
exercise of desirable business habits and attitudes and should utilize
these opportunities to the maximum extent. On the other hand, the
Whole school has a responsibility for personality growth. Those traits
which are essential to success in business are also desirable for success
many aCtivity, personal or vocational.

Economic efficiency has come to be one of the major goals of
anion and in this area, business education can make a definite
Fontrlbution. Earning a living and getting the maximum utility from
Income are fundamental to any educational program. While the pro-
duetron 0f goods and services is important, wise consumption of those




















goods and services is just as fundamental to satisfactory living. Busi-
ness education can make an important contribution to the develop
ment of intelligent consumer practices since a major part of consumer
goods are produced and distributed by business. It is recommended
that business departments throughout the state introduce consumer
courses in line with the content set up in this bulletin. Another aspect
of the individual’s economic efficiency is that of managing and direct-
ing business affairs and in seeing their relation to the whole business
structure which is sometimes called the economic system of American
democracy. Economic literacy has been recognized by the Sloan Foun~
dation as a much-neglected phase of; education. Business education
can do much to eliminate economic illiteracy.

Business teachers have many opportunities to guide pupils in the
choice of a vocation and in selecting the courses which will prepare
them for it. Such guidance should be supported by facts concerning
the requirements for initial employment in any business occupation,
opportunities for advancement, and the number and kinds of posi-
tions available in the community. In addition, he should help the
pupil attain a satisfactory adjustment to his position by a systematic
follow-up. Such a follow-up system can contribute greatly to future
educational activities. It is recommended that the business teacher
make wide contacts with business people in the community in order
to learn techniques employed, to enlist their interest and support in
the department, and to enrich his own education. Many opportunities
for placement of students will grow out of such contacts. Business
experience obtained during the pre—service period or during service
is valuable to the business teacher in providing an insight into the
problems which his pupils will encounter. [ti—service training and ex'
perience are essential to the growth of the successful business teacher.







n the
p the
ort in
to the
Hi ex-



Chapter TWO

A curriculum is but an instrument for the achievement of an
objective. It should follow no set pattern and should be sufficiently
flexible to permit curricula readjustinents as changing conditions
make them desirable. In setting up a flexible business curriculum
which may be adapted to the varying conditions and needs in Ken-
tucky, certain fundamental considerations were taken into account.
The most important of these have to do with objectives, pupil per-
some], and conditions of instruction. The specific courses included
in the offerings fulfill the objectives of business education in terms of
pupil needs, interests, and abilities and are designed to fit into specific
programs. Only through unity of purpose, clarity of professional
ideals, and concerted effort 011 the part of educators to put business
education beyond the control of those whose influence prevents the
establishment of sound objectives, proper guidance of pupils, and
improvement of teaching conditions can standards in this field of

educational service be raised to a level on which functional business
training can be given.


The obligations of business education include:

A contribution to general education

A contribution to the trend for economic citizenship

Provisions for training in consumer business practices

Provisions for adequate training in occupational intelligence and
understanding as applied to business enterprise

Provision for technical training in those business skills. knowl-
edges, activities, and attitudes for which there is a need


The five-way business curriculum is designed to fulfill these obli-
gations. Since every school Cannot offer a complete program of busi-

ness education, the curriculum is further designed so that a basic

10 the attaini

The fiv
curricula, b
f01‘ constant
grades, w
the tenth

which provides for social business training contributes
nent of each of the five obligations of business education.
e—way business curriculum is not composed of fiveseparate
ut is one curriculum with five variations, which provide
offerings for each of its five parts in the ninth and tenth
ith the exception of the omission of business arithmetic in
grade in the general clerical program. These constant offer-

















ings are planned [or the ninth and tenth grades in order that all high
schools may have a four—year business education program which lays
the foundation [or vocational competency attached to an academic
curriculum instead of a two-year program. The recommended core
provides basic information needed by all pupils irrespective of their
curriculum choice, which must be made not, later than the beginning

of the eleventh year.

The five-way curriculum includes:

(1) the social business curriculum which is designed to meet the
needs of the small communities whose resources and needs do
not justify the offering of specialized training in the skill subjects.

(2) the accounting, secretarial. general clerical, and merchandising
curricula which are designed to provide for vocational efl‘icicrcy.

This program provides flexibility for adaptation to community

and school needs. In the small high school with only one business
teacher the following two—year teacher schedule indicates the possible

ofi'erings in business subjects.


Period 1st Sem. 2d Sem. 1st Sem. 2d Sem.
Typewritingl Typewriting II Typewriting I Typewriting ll


2 Shorthand I Shorthand II Shorthand I Shorthand II
3 Accounting I Accounting 11 Accounting 1 Accountingll
4 General General Business Salesmanship
Business Business English
5 Economic Business Business Law Consumer
Geography Mathematics Educatlon
6 Optional* ........................................................................
*A second section of typewriting, study hall, etc.

The above schedule indicates that ten business subjects may
offered by alternating economic geography and business mathematics}
business law and consumer education; business EngliSh and salesman-
ship. However, under a cooperative plan where business English is
taught in the English department, business mathematics in the mathC-
matics department, and economic geography in the social sciCthC
department, ten or more business subjects may be offered withOIit
alternation. The above schedule also indicates that the businIeSS
teacher cannot devote more than two periods a day to the teaching
of typewriting. No school, however small, is justified in purchasmg
eight to twelve machines and then employing a teacher to teach every
period in the day, thereby promoting it at the expense of Other bust
ness subjects. It is more economical to buy additional typewt‘ltel‘s
thus freeing the teacher for other classes, than it is to employ an addl‘
tional teacher. Typewriting should not be offered unless the sChOOI
can finance the cost of equipment and the services of a teacher. In





1 lays

It the
is do




mg 11
. 11
g H

ay be
ish i5
- busi-
3r. In



no subject is the service of a teacher more important than in type-
writing where mental and motor coordination is of vital importance
to satisfactory accomplishment.

The flexibility of the live—way program also permits adapting the
curricular oflerings to the needs of larger schools and larger com-
munities. In every school where two or more business teachers are
employed, it is possible to offer the live-way business curriculum with
its variations. The choice of vocational curricula should be deter—
mined on the basis of the needs ol the community and of the pupils
as well as to aid in carrying out the objectives of secondary education.
Community surveys should be made l'requently in order to determine
the needs oi business education. In the larger school systems of the
state, it is suggested that the entire five-way program with all of its
variations be oiiered if there is a need [or such training, and provision
has been made [or adequate personnel and equipment.

The business curriculum is designed to provide pupils with basic
information which affords an understanding of our economic system
and its functions as well as preparing pupils [or specific vocational
fields. Courses outlined in the curriculum are required for those
pupils who follow it; however, business courses should be open to all
high school pupils as electives. The following diagram is an outline
of the five-way curriculum.




























Curriculum Selnes. 9th Grade 10th Grade 11th Grade 12th Grade
‘ . Typewriting I Accounting I Accounting III
1 Genelal Busmess I Economic Geography Salesmanship Economics
ACCOUNTING _ 1 B . II Typewriting II Accounting II Accounting IV
Genela us1ness Business Mathematics Business Law Consumer Education
Typewriting I Shorthand I Sec. Office Practice
1 General Business I Economic Geography Business English Economics
E RETARIAL 'l‘ypewriting II Shorthand II Sec. Ofiice Practice
S C General Business II Business Mathematics Accountmg I Consumer Education
. Tyggl‘gl’filgggl) Clerical III Clerical V
1 General 13115111953 1 Economic Geography Salesmanship Economics
GENERAL Typewriting Cl ‘. .
1 . . ellcal IV Clerical VI
CLERICAL 2 General BUSINESS H ”$022,212? Cltlinnnerce Business Law Consumer Education
- Typewriting 1 Business En l' h S l h‘
. t I 1 . g ls a esmans 1p
1 Gellelal Business 130011011110 Geography Accounting I Economics
Business Law Retailing



Business 11

Typewriting 11
Business Mathelnatics

Elective in Commerce

Consumer Education





Business I

General Business II


Typewriting I
Economic Geography
Typewriting II
Business Mathematics


Business English


Accounting I

Business Law
Consumer Education





Chapter Three

The social business curriculum is designed to meet the needs of
pupils in small high schools where limited resources and pupil needs
do not justify the offering of skill subjects. Emphasis is placed upon
information rather than vocational- competency. This curriculum
allords an opportunity for orientation and exploration in business
activities that will aid pupils in deciding upon an occupational choice.
It treats of the underlying foundations of civilization which contribute
greatly to the pupil’s understanding, appreciation, and tolerance of
peoples. It also develops a capacity to analyze and to record simple
business transactions; it provides a knowledge of typewriting. This
curriculum enables pupils to comprehend the meaning of facts, trends,
and implications of the economic systems and their functions and
develops a capacity within pupils to make necessary adaptations to
economic changes. It also provides an understanding of pupil’s rights,
duties, and obligations as applied to business. It is a desirable choice
for pupils who expect to continue their business education in college.

The Accounting Curriculum

The accounting curriculum is designed primarily for those pupils
who are interested in accounting or, what is sometimes called book-
keeping, as a profession. In addition to the constant offerings of gen-
eral business for two semesters in the ninth grade, typewriting for two
semesters in the tenth grade, economic geography and business mathe-
matics one semester each in the tenth grade, the accounting curricu-
lum provides for Specialized training in accounting principles and
practices in both the eleventh and twelfth grades. It also provides an
understanding of selling principles, as well as principles of business
law and economics. It should be elected by pupils who expect to

Operate their own businesses, to seek a “bookkeeping” position, or go
10 college.

The Secretarial Curriculum

The secretarial curriculum is designed for th0se pupils who plan
{)0 find work in secretarial or stenographic positions. It contains the
amt courses 0f general business, economic geography, typewriting,












and business mathematics in the ninth and tenth grades as prerequi-
sites to vocational competency. It provides for specialized training
in shorthand and secretarial office practice in the eleventh and twelfth
grades, as well as a knowledge of business English, accounting, eco-
nomics and consumer education. Emphasis is placed upon developing
a marketable degree of skill in the use of shorthand, typewriting, and
business English as applied to the solving of office problems. It is an
excellent choice for those who expect to become secretaries, or to work
their way through college.

The General Clerical Curriculum

The general clerical curriculum is designed to meet the needs of
those pupils, in large high schools, who are interested in positions
where various duties, which do not require specialized skill, are per-
formed. In addition to the foundational courses of general business
[or two semesters in the ninth grade, typewriting two semesters in
the tenth grade, economic geography one semester in the tenth grade,
this curriculum provides for specialized training in general office pro-
cedures in the eleventh and twelfth grades; business mathematics is
integrated throughout the entire program. The program provides an
opportunity for pupils and teachers to make occupational surveys
frequently-in order that they may familiarize themselves with the
practices and procedures used in business, as well as to gain an over-
view of potential possibilities for employment. It should be elected
by pupils who expect to seek employment in one of the many types
of clerical positions in urban communities.

Merchandising- Curriculum

This curriculum is designed to provide training in those activities
which pupils will engage if they operate retail stores or work in
them. It provides basic training to further education for advertising.
store management, and the like. In order to make it realistic, the
teacher and pupils should have constant contact with firms in and
near the community. If possible, some arrangement for experience in
one or mOre of the stores should be made. The benefits of such a
cooperative training program to the teacher as well as the pupils is
obvious. The curriculum provides for four years of training With
constant offerings of general business, typewriting, business mathe-
matics, and economic geography, in the ninth and tenth grades. In
the eleventh and twelfth grades courses in salesmanship, retail selling!
accounting, business law, consumer education, and business EngliSh





ls of
s in
CS is
s an

L in
e in
:h a
ls is


are offered. It should be elected by those who have an interest in one
of the distributive occupations.

In all of these curricula an assumption is made that the teacher,
or teachers, will have had training in the courses assigned to them.
No teacher should attempt to teach any subject in which he has not
had adequate college preparation, and in which he does not have an
interest. Because business teachers in the past have had more training
in typewriting, shorthand, and “bookkeeping” they have preferred to
teach these subjects. Teachers trained in colleges of commerce and
in departments of commerce in state teachers colleges have the rich
background of training necessary [or teaching the courses included in
these curricula. The plan is not a formidable one and any school
which has the facilities for olTering business courses can administer
the program.













Chapter Four

Many high school officials consider a few typewriters adequate
equipment for offering business courses. Of course, some of the social
business courses require no special equipment other than that pro
vided in most Class rooms. Business has become highly mechanized»
and pupils who expect to work in a business occupation are inade-
quately prepared unless they not only have a thorough knowledge of
office and business appliances but a usable skill in their operation.
Before setting up a business curriculum, at study should be made of
the needs with respect to equipment, and the cost ascertained, before
proceeding with the establishment of a department. Not every school,
like individuals, can afford to offer instruction in every subject because
of limited resources. Unless a sufficient number of typewriters can be
purchased by the school board out of public funds, and a sufficient
variety of other equipment added from time to time, it should post-
pone the business courses. The practice of purchasing typewriters and
charging pupils a fee to pay installments on them, or to amortize
their cost, is a pernicious one and is not justified in any public high
school unless the same