The work of all these shops requires elaborate systems of accounting. All this work is taken charge of by the instructors and pupils of the commercial departments of the school. The work the children do in the shops is computed on the basis of regular union wages for the particular trade, and they are “paid” in imitation checks, upon which their standing in the course is based. For these payments the commercial pupils manage a regular school banking system, with savings accounts, etc. They also have charge, under the instructors’ supervision, of all the regular accounting and secretarial work for the school administration. Thus their bookkeeping, stenography, and typewriting contribute directly to the needs of the school. The commercial pupils also take care of the ordering and distribution of supplies. Some of these, such as the coal and cement used in the schools, are in turn tested by the chemistry classes in their laboratory to see whether they come up to specifications. The school “store” is as important a feature of the school community as the school “bank,” and the commercial pupils take turns in “keeping” it. The criticism that the pupils are incompetent to handle all these matters is met by the obvious consideration that the school cannot afford to graduate pupils in accounting and secretarial work who cannot perform these functions efficiently for themselves and their school. At present, it should be mentioned, these departments are said not to be self-supporting, in the way that the domestic-science shops are. * * * * *