As said before, it matters not so much what angle of slant is adopted
in writing, provided it is made uniform, and all letters are required
to conform exactly to the same slant. Writing which is nearest
perpendicular is most legible, and hence is preferable for business
purposes. The printed page of perpendicular type; how legible it is.
But for ease in execution, writing should slant. It follows then that
writing should be made as perpendicular as is consistent with ease of
execution. The slant of writing should not be less than sixty degrees
from the horizontal.




[Illustration: Position of Body While Standing]

POSITION of the BODY WHILE STANDING.


The practical book-keeper finds it advantageous to do his writing
while standing; in fact, where large books are in use, and entries are
to be transferred from one to another, the work of the book-keeper
can hardly be performed otherwise than in a standing position, free to
move about his office. Cumbrous books necessitate a different position
at the desk, from that of the correspondent, or the learner. Since
large books must lie squarely on the desk, the writer, in order to
have the proper position thereto, must place his left side to the
desk. The body thus has the same relative position, as if squarely
fronting the desk with the paper or book placed diagonally. In other
words, the writer, while engaged in writing in large, heavy books,