100

GALLAGHER'S

COUNTING ROOMS,

FOR THE
STUDY AND PRACTICE OF

BOOK-KEEPING,

207 1/2 BALTIMORE STREET,

BETWEEN CHARLES AND LIGHT.

These COUNTING ROOMS have now been estab-
lished in the City of Baltimore three years, and have
continued in successful operation longer than any Insti-
tution of the kind in this city.

Is practical, and as much as possible like that of actual
business, and is intended to represent the duties of the
Counting Room.

Each student keeps a set of Books, and makes out all
the necessary papers and calculations belonging to the
Entries, including Notes, Drafts, Acceptances, Account
Sales, Accounts Current, Trial Balances, Balance
Sheets, &c.

LESSONS IN MERCANTILE WRITING,

Circulars, with terms, &c., can be obtained at the
Counting Rooms, from 9 o'clock A. M. to 9 P. M.