recording any information desired.

The metal frames are provided with tabs printed with letters, names of
towns, numbers, or other special information, and are filed in card
drawers, as shown in Fig. 23. They may be filed in any of the usual
ways adapted for card systems; a customers' list may be filed according
to states and towns, and the names in a certain town addressed without
disturbing the balance of the list.

[Illustration: Fig. 22. Metal Frames for Rubber Type _The Addressograph
Co._]

To operate the machine, the address plates are first transferred to
the magazine on top of the machine. The contents of a drawer can be
transferred without handling. The plates are automatically fed to the
printing point of the machine, from which they are returned to the
drawer, which is placed under the machine, in the exact order in which
they were filed. When the address frame reaches the printing point, the
address is plainly visible on the card, so that any name can be skipped.

With an addressograph it is claimed that 3000 addresses an hour can
easily be made. This takes the place of several girls, and reduces the
cost to a minimum.

[Illustration: Fig. 23. Addressing Card File. _Addressograph Co._]

=Folding Machines.= One of the most practical labor-saving devices for
the mailing room is the folding machine. Direct advertising, by means
of circular or form letters, and printed circulars, is becoming more
and more popular. Where such communications were formerly mailed in
hundreds, they are now mailed in thousands; it is not uncommon for a
concern using this form of advertising to mail a million circulars or
letters on one proposition in a single season.

[Illustration: Fig. 24. Folding Machine Operated by Electric Motor. _A.
B. Dick Co._]

To fold these letters and circulars in the ordinary way is an expensive
task. Not only is the labor cost involved, but the question of space,
which in many offices is of even greater importance. While a plant
occupying buildings owned by the company may be in a position to
provide plenty of space for offices, the great majority of businesses
are conducted in cramped office quarters; the modern office building
with its high rents tends to reduce office space to a minimum. As a
result, many a business, lacking room in which to work a large force
of folders, has been obliged to hire its extensive circularizing done
outside of the office.

These difficulties have to a great extent been overcome by the folding
machine. For many years printers have made use of machines for folding,
but it was not until a comparatively recent date that a machine adapted
to office use was perfected. Now there are several practical machines
on the market.

One of these machines will fold from 4000 to 7000 letters or circulars
an hour, depending on the size and weight of the paper, and the number
of folds. This is equal to eight persons folding by hand, and the
machine and operator occupy no more space than one hand folder.

The best machines are so made that they can be operated by hand or
electric power. Wherever electric lights are available, the power
machine can be used. Including the cost of power, the maximum cost of
folding with one of the machines is from 3 cents to 5 cents a thousand.
One of the well-known types, with motor attached, is shown in Fig. 24.

=Mailing Machines.= To a concern mailing large quantities of circular
matter, an envelope sealer or mailing machine is indispensable.
Envelope sealers which worked in a more or less satisfactory manner
have been on the market for several years. These machines have been
improved, and their best features combined with new ideas, until now
machines are to be had which work perfectly.

Several of the machines seal envelopes only; one both seals the
envelopes and attaches the stamp. The combination sealing and stamping
machine seals, stamps, and counts envelopes at an average rate of 8000
an hour, doing the work of from eight to ten clerks.

When sealed by the machine, the flaps of the envelopes are folded
tightly and securely sealed. The moistening device is so constructed
that the amount of moisture passing under each flap is regulated to
a nicety, preventing envelopes sticking together on account of too
much water being applied. Coincident with the sealing of an envelope,
the stamp is applied. Every envelope passing through the machine is
stamped; as a result, none are returned from the postoffice for lack of
postage.

[Illustration: Fig. 25. The Mailometer Mailing Machine _Mailometer Co._]

A special counting device automatically counts the stamps as applied,
the counter being in full view of the operator. This means an absolute
check on the postage account. The stamps are locked in a glass case
and, by moving a lever, the stamp mechanism can be thrown out of
operation. It can only be made to apply stamps again by unlocking the
case, which places the stamps absolutely under the control of one
person.

After being sealed and counted, the envelopes pass to a stacker, all
facing one way so that they can be tied in bundles for sending to the
postoffice. This is a point worthy of consideration where dispatch in
getting mail out is of importance. Envelopes of any size up to twelve
inches are handled, and by throwing off the sealing device, mailing
cards can be stamped.

The machine referred to is shown in Fig. 25. In operation, the mail
is gathered and placed on the rack shown at the top of the machine,
with the flap of each envelope overlapping the one next to it. The
operator, taking a bunch of about twenty-five envelopes from the rack,
holds them lightly against the feed rolls at the left of the machine.
The automatic feed separates the envelopes, permitting only one at a
time to pass its flap over a metal disc which revolves in water. As the
envelope is advanced, the stamps are fed forward, cut off, moistened,
and rolled upon the passing envelope. The stamps used in the machine
are put up in continuous-ribbon form, wound on a reel, there being 3000
stamps on a reel. Until the government supplies stamps in this form,
they are being supplied by the manufacturers, who have arranged with
the government to make them to their order.

=Letter-Printing Machines.= The present extensive use of circular or
form letters is made possible by the use of letter-printing machines.
To write all of the letters on a typewriter is out of the question,
owing to the cost. Consequently, concerns doing any considerable
circularizing have resorted to imitation typewritten letters.

[Illustration: Fig. 26. The Multigraph Cylinder Printing Machine
_American Multigraph Sales Co._]

For many purposes letters bring better results than printed circulars,
but without the personal touch--unless the recipient is made to feel
that the letter was written to him--a letter loses its force. This fact
makes the ordinary printed letter ineffective. An imitation typewritten
letter makes the personal appeal possible; if it is printed from
typewriter type in a color that matches the ribbon of the machine, the
name and address can we filled in, and it will look like a typewritten
letter.

Many printers have learned to produce satisfactory letters of this
character and, within the last few years, several printing machines,
designed for office use, have been put on the market. These machines
are adaptations of the printing-press idea. Letters are set up as they
would be for a printing press, typewriter type being used; but instead
of printing from ink applied directly to the type, the letters are
printed through a large typewriter ribbon. Ribbons of the same kind
are used on the typewriter for filling in names and addresses, which
insures a perfect match. One of these machines will print from 1000 to
2500 letters an hour.

[Illustration: Fig. 27. Multi-Copy Typewriter. _Multi-Copy Typewriter
Co._]

There are two distinct types of machines, the cylinder machine and the
flat-bed machine. A well-known machine of the cylinder type is shown
in Fig. 26. The machine has two cylinders, one for type storage and
one for printing. The type is held in slots in which it moves freely.
To set up a letter on the printing cylinder, the storage cylinder
is revolved until the pointer at the top of the machine reaches the
desired letter, when a slight pressure of the finger on the small lever
in the center moves the type into the slot on the printing cylinder.
This is continued until the line is set, when the printing cylinder is
moved into position for the next line. To distribute the type to the
storage cylinder, this operation is reversed.

After the letter is set, a ribbon is drawn around the printing
cylinder, and the machine is ready to print. The paper is fed, printing
side up, underneath the cylinder. A turn of the crank draws the paper
through, prints it, and discharges it at the back of the machine.
Special power attachments can be put on which operate both the machine
itself and an automatic feed, which greatly increases the speed.

[Illustration: Fig. 28. The Writerpress Printing Machine. _The
Writerpress Co._]

Machines of the flat-bed type are shown in Figs. 27 and 28. With these
machines the type is kept in cases, the compartments of which are
arranged in the same order as the keys on a typewriter. The type is set
up and locked in a chase, just as it is by a printer, and the chase
placed on the flat bed of the machine.

The ribbon is stretched tightly over the type, the printing being done
by moving an impression roller over the ribbon. Paper is fed, one sheet
at a time, against the paper guide, and the roller, passing over,
produces the desired printing impression. When the roller is returned,
the sheet is automatically ejected and counted. The pressure and shade
of the printing are regulated by the adjustment of impression screws.

An advantage claimed for this type of machine is that electrotypes
and zinc etchings can be used, or regular printers' job type can
be substituted for printing small circulars and office forms. If a
letter or form is used frequently, it can be electrotyped and held
permanently, releasing the type.

[Illustration: A WELL-ARRANGED OFFICE OF A BANKING HOUSE Peabody,
Houghteling & Co., Chicago, Ill.]

REVIEW QUESTIONS.

PRACTICAL TEST QUESTIONS.

In the foregoing sections of this Cyclopedia numerous illustrative
examples are worked out in detail in order to show the application of
the various methods and principles. Accompanying these are examples for
practice which will aid the reader in fixing the principles in mind.

In the following pages are given a large number of test questions
and problems which afford a valuable means of testing the reader's
knowledge of the subjects treated. They will be found excellent
practice for those preparing for Civil Service Examinations. In some
cases numerical answers are given as a further aid in this work.

REVIEW QUESTIONS

ON THE SUBJECT OF

ADMINISTRATIVE AND INDUSTRIAL ORGANIZATION

1. If called on to perfect the organization of a business enterprise,
what would be your first steps in making your investigation?

2. In creating responsibilities, how would you regard the individuals
conducting the enterprise?

3. Explain, in your own terms, the objects of organization. What are
the principal components of a business organization?

4. What is the function of the executive committee? Over what
divisions does the _general manager_ have authority, and to whom is he
responsible?

5. Into what sections do the commercial and manufacturing divisions
divide?

6. Make a chart of an industrial organization, showing the principal
components and their relationship, one to the other.

7. Who are the immediate assistants of the general manager? Explain the
nature and responsibilities of their positions.

8. Make and explain a chart showing the subdivisions of the commercial
and manufacturing divisions over which the two assistants of the
general manager have authority.

9. Explain how these principles of organization are applied to the
small corporation.

10. In a corporation organized to conduct a trading business, how does
the organization differ from that of a manufacturing enterprise?

11. What are the specific duties of the comptroller? Over what
departments does he have absolute authority, and who are his immediate
assistants, in charge of those departments?

12. What are the functions of the _sales division_? Who are the
department heads in control of the sales division, and what are their
specific duties?

13. To what departments does the authority of the superintendent extend?

14. Who are the immediate assistants of the superintendent, and what
are their duties?

15. Describe, briefly, the duties of the purchasing agent.

16. What general rules should be made in respect to a definition of
duties and authorities?

17. Illustrate by means of a chart, with necessary explanations, the
proper distribution of salaries and wages in a manufacturing enterprise.

18. Prepare an expense distribution chart, showing amounts for a
business selected by yourself.

19. Illustrate the location of the departments in a manufacturing
enterprise with which you are familiar, and suggest how the plan might
be improved.

20. What general plan should be followed in arranging an office.
Illustrate a model office plan for a business of your own selection.

21. What is meant by the _committee system_?

22. Name the usual committees which consider questions affecting the
operation of the manufacturing division. How are these committees made
up, and what questions do each consider?

23. What committees consider questions affecting the commercial
division? What questions are considered by these committees?

24. Explain the suggestion plan and its operation.

25. Suppose the sales manager wishes to send out a sample which must be
made in the factory. How should he proceed to secure the sample?

REVIEW QUESTIONS

ON THE SUBJECT OF

ADVERTISING AND SALES ORGANIZATION

1. Describe and illustrate a practical system for the preservation of
advertising information in the form of clippings and memoranda.

2. Describe and illustrate a complete system for filing and keeping a
record of drawing and engravings.

3. Discuss the advisability of having all printing ordered by one man,
or allowing each department head to place his own orders.

4. Explain how you would provide for proper records of printing, from
the time the order is placed to the issue from stock. Illustrate the
necessary forms.

5. If you were placing advertising in 100 periodicals, how would you
keep a record of their advertising rates?

6. An advertiser in a large city uses 32 magazines of national
circulation. How would you suggest keying his ads to identify the
inquiries?

7. What form of record would you keep of the inquiries received from a
given publication?

8. How would you suggest obtaining a record of results of retail
advertising? Name some of the factors which might influence the sale of
an advertised article on a certain day?

9. What special conditions, in your opinion, should exist before a
manufacturer of a food product starts an outdoor advertising campaign
in Cleveland, Ohio?

10. Name at least three necessary qualifications of a successful sales
manager.

11. What is meant by the mail order branch of the sales department? How
are sales made by the mail order branch?

12. What, in your opinion, is the most satisfactory method of keying
form letters?

13. Illustrate the necessary forms for records of form letters,
including records of results.

14. State your understanding of the follow-up system, and the manner of
its use.

15. Explain four methods of bringing a name to notice at a given date,
illustrating the forms you would use in each case.

16. What objects are attained by maintaining a customers' list separate
from the ledger and the follow-up list?

17. Name two or more reasons for classifying a mailing list. Name some
of the usual classifications.

18. Explain how a card list can be made to automatically indicate the
business and the position or occupation of each man.

19. Explain how a customers' list can be made to show the class of
purchases of each customer.

20. Explain the map and tack system of routing salesmen, and name some
of the advantages of its use.

21. What benefit does the salesman derive from reports of his calls
which he makes to the house?

22. Illustrate a suitable form for a salesman's report of calls, and
explain how it is to be used.

23. Explain and illustrate a system for following up dealers on
inquiries referred to them.

24. Suggest a form for a salesman's expense account.

25. Illustrate suitable forms for daily and monthly sales reports.

REVIEW QUESTIONS

ON THE SUBJECT OF

THE CREDIT ORGANIZATION

1. In respect to the general classes of information required by the
credit man, how would you divide the subject?

2. Name the two factors which govern the credit risk, and state in what
respects these factors are of importance.

3. Analyze at least three of the items which make up the statement
shown in Fig. 1.

4. Discuss the character of the information about his customers
required by the city and country retailer.

5. What are the principal sources of credit information?

6. How would you suggest obtaining information through local sources?
Show form of report you would expect from a local correspondent.

7. To what extent can the salesman be expected to supply credit
information about his customers? What form of report would you expect
him to submit?

8. What do you consider the best method of filing credit information in
a wholesale house having two thousand customers in six states?

9. Illustrate a suitable card form for a transcript of credit
information for the above-mentioned wholesale house.

10. Describe a system of handling credits for a corporation whose goods
are sold through branch houses, illustrating the necessary forms.

11. Describe a system for following up collections by means of
duplicate invoices.

12. Explain how a card collection system can be arranged to indicate
the names, the cards being filed according to due dates. If filed by
name, how can the due dates be shown?

13. Illustrate a form of collection card suitable for a business of
your own choosing.

14. Describe a system for handling the local collections of a wholesale
house, illustrating the necessary forms.

15. How can collections be followed up directly from the ledger
accounts?

16. Describe a system for keeping the accounts and handling the
collections in a house selling furniture on the installment plan,
illustrating all necessary forms.

17. Discuss the special factors to be considered in handling
installment collections by mail.

18. What general ledger controlling accounts of the installment ledger
are necessary? Explain the sources of entry to these accounts.

19. Describe a collection system to be used by an attorney,
illustrating the necessary forms.

REVIEW QUESTIONS

ON THE SUBJECT OF

THE SHIPPING DEPARTMENT

1. Discuss, in a general way, the duties and responsibilities of the
shipping clerk.

2. What is your understanding of the term _classifications_, as applied
to shipping?

3. Explain how the manner of packing and the description given affect
the classification of an article.

4. What is your understanding of _class rates_?

5. What are _commodity rates_, and what factors usually govern the
establishment of a commodity rate?

6. By whom are rates prepared, and by what body must they be approved
before they become effective?

7. Explain how the routing of a shipment may be influenced by the
existence of a commodity rate.

8. If called upon to organize a shipping department for a manufacturing
concern in Dayton, Ohio, whose product is shipped to all parts of the
United States, what steps would you take to secure freight tariffs?

9. Outline a system for filing these tariffs.

10. What index would be required?

11. If shipments were confined to cities of 10,000 population, or over,
in two states, how would you arrange a rate file covering these towns
only?

12. How would you keep a record of the classifications of the goods
shipped by your house?

13. Describe the method you would use for recording commodity rates
applying to your product.

14. What is your understanding of the term _basing point_, and why is a
knowledge of basing points necessary to the successful shipping clerk?

15. Discuss the proper method of filling orders to insure promptness.

16. How should shortages be taken care of?

17. Discuss the question of checking shipments, including a method that
will insure against errors in delivery.

18. Describe a system for handling freight claims, illustrating the
forms you would use.

19. How should claims be handled from an accounting standpoint?

20. Describe the necessary routine in entering and filling orders in a
mail-order house shipping all goods by express.

21. Describe a simple system of handling deliveries in a city retail
store.

22. Suggest a method that will insure against goods being sent to the
wrong section of the city.

23. How would you handle a delivery when the driver fails to find the
customer at home?

24. What special precautions are necessary in handling C.O.D.
deliveries?

25. If a customer asks to have goods delivered to him at a railway
station before train time, what special provision should be made to
insure delivery?

REVIEW QUESTIONS

ON THE SUBJECT OF

CORRESPONDENCE AND FILING

1. What are the usual duties of the incoming mail clerk?

2. Make such suggestions as you deem advisable relative to the handling
of correspondence after it reaches the department for which it is
intended.

3. Suggest a method of handling interdepartment correspondence to
insure promptness.

4. Discuss short cut methods which will aid in the handling of
correspondence.

5. What method of obtaining copies of correspondence would you
recommend for a house having an average of 300 letters a day? Give
reasons for your recommendations.

6. Discuss the advantages of having all stenographers in a large house
in one department, in charge of a chief stenographer.

7. Describe and illustrate the forms for the necessary records of the
stenographic department.

8. Discuss the advantages or disadvantages of a central filing division
over departmental filing.

9. What are the duties of a file clerk? Name the essential
qualifications of a file clerk.

10. State your understanding of _vertical filing_.

11. What, in your opinion, are the special advantages of vertical
filing over other methods?

12. Describe and show the necessary index cards for _numerical_,
_alphabetical_, _geographical_, and _subject indexing_.

13. Suggest conditions which would make each of these methods
advisable.

14. Which method do you consider best for the average office?

15. What special suggestions can you make relative to filing
correspondence of salesmen, branch offices, and customers from whom a
large number of communications are received?

16. Discuss the filing of orders and invoices.

17. How would you file documents? Credit reports?

18. To provide suitable indexing, how many guides should be used for a
file containing 1500 folders?

19. What provision should be made for transferring correspondence?

20. What are the special advantages of sectional filing cabinets?

REVIEW QUESTIONS

ON THE SUBJECT OF

BUSINESS STATISTICS

1. What are the functions of the statistical department?

2. Into what two classes are commercial costs divided?

3. How are sales costs classified? To what class does the railroad fare
paid by a traveling salesman belong?

4. How can a record of goods received be obtained by the statistical
department?

5. How should this information be recorded?

6. What special purpose does this record of purchase serve?

7. What is the first record required in figuring profits on sales? How
is it obtained?

8. Why is a record of goods returned by customers needed by the
statistical department?

9. How would you provide for a record of a salesman's sales of a single
commodity? Illustrate.

10. Illustrate and explain the form you would use for a record of a
salesman's total business.

11. In tabulating sales, how would you treat the sales of the
mail-order department?

12. Discuss the proper method of distributing general sales expense.

13. What facts are shown by a record of the total sales of a single
commodity? Illustrate the form you would use to bring out these facts.

14. Why are properly classified departmental sales records of
importance?

15. Discuss the subject of trading statements and illustrate a form for
such a statement.

16. Why is a record showing the profits on the business of a customer,
of value? Illustrate a form for a condensed record.

17. What classes of expense are included in the term _administrative_?

18. Illustrate and explain a suitable form for a daily record of the
work of a clerk in the mailing room.

19. What is the purpose of a daily mail report? Illustrate the form you
would use.

20. Explain, and show necessary forms for a system designed to maintain
an accurate check on the postage account.

21. Illustrate and explain a form for a weekly postage report.

22. In preparing a summary of administrative expense, distributed by
departments, on what basis would you distribute the item of insurance
on office furniture and fixtures?

23. Prepare a profit and loss statement (using your own figures)
showing profits earned by each of four departments.

24. On what basis have you distributed administrative expense in the
above statement?

INDEX

INDEX

      A

  Addressing machines                                                321

  Addressograph                                                      323

  Administrative and industrial organization                       11-59
    chart of organization                                             16
    charting salary and wage distribution                             38
    committee system                                                  50
    departmental                                                      26
    duties defined
      of individual workmen                                           36
      of office employes                                              36
    employment department                                             33
    expense distribution chart                                        40
    oral orders cause confusion                                       56
    physical arrangement                                              44
    sales division                                                    30
    suggestion plan                                                   55
    uniform blanks                                                    58

  Advertising committee                                               53

  Advertising contracts                                               80

  Advertising periodical                                              78

  Advertising and sales organization                              61-124
      advertising information                                         63
      copy proofs                                                     70
      cut indexes and tracers                                         68
      designs and cuts                                                65
      outdoor advertising                                             92
      periodical advertising                                          78
        checking returns                                              83
        contracts for                                                 80
        orders for insertion                                          83
        rate cards                                                    78
      printing orders and tracer                                      71
      sales department                                                94
        branches of                                                   95
          mail order                                                  96
          personal salesmanship division                             112

  Advertising and sales organization
    sales records                                                    120
    street car advertising                                            91
    systems and records                                               63

  Advertising and salesmanship                                        93

      B

  Back orders                                                        199

  Branch house credits                                               144

  Business organizer                                                  11

  Business statistics                                            287-329
    administrative costs                                             308
      commercial costs                                               308
      daily mail report                                              312
      postage record                                                 313
      stationery and supplies                                        315
      weekly mailing report                                          315
      weekly postage report                                          315
    statistical department                                           287
      customer's profit records                                      303
      department sales                                               297
      expense distribution                                           295
      mail orders                                                    295
      records of shipments                                           289
      returned goods                                                 291
      sales costs                                                    288
      salesmen's records                                             292
      total commodity sales                                          297
      trading statements                                             299
    value of profit figuring                                         303

      C

  C.O.D. deliveries                                                  224

  Chart of expense distribution                                       40

  Chart of salary and wage distribution                               38

  Charting the organization                                           16

  Checking shipments                                                 200

  Chief accountant                                                    29

  Chief engineer                                                      32

  Chief stenographer                                                  29

  Class rates                                                        186

  Collections                                                        148

  Collection systems                                                 152

  Committee system
    advertising committee                                             53
    departmental factory committees                                   51
    general factory committees                                        51
    job bosses                                                        52
    organization committee                                            53
    sales committee                                                   52

  Commodity rates                                                    186

  Comptroller                                                         28

  Correspondence copying                                             243
    carbon copies                                                    244
    mechanical copiers                                               244

  Correspondence and filing                                      231-285
    copying correspondence                                           243
    correspondence short cuts                                        238
    filing division                                                  254
    filing equipment                                                 278
    filing helps                                                     276
    filing systems                                                   257
    mail                                                             231
    miscellaneous filing                                             271
    stenographic division                                            247

  Correspondence short cuts                                          238
    complaints and changes of address                                241
    dictating by number                                              238
    form paragraphs                                                  238
    making corrections                                               243
    requisitions                                                     240
    stenographer's reference index                                   242
    talking machines for dictation                                   239

  Credit man                                                     31, 127

  Credit organization                                            127-180
    branch house credits                                             144
    collection systems,                                              152
      card tickler                                                   155
      cash receipts                                                  167
      collecting from the ledger                                     159
      collector's card                                               171
      collector's receipt                                            172
      cross-indexing                                                 155
      duplicate invoices                                             152
      filing contracts,                                              171
      handling drafts                                                162
      installment collections                                        162
      installment ledger                                             166
      installment register                                           165
      local collections                                              158
      monthly statements                                             157
    collections                                                      148
    credit man                                                       127
    financial statements                                             130
    information required                                             128
    information for retailers                                        133
    mail-order installment collections                               172
      account                                                        175
      follow-up                                                      176
      by attorneys                                                   178
    recording credit information                                     140
      card transcripts,                                              141
      filing                                                         140
    sources of information                                           135
      local correspondents                                           136
      mercantile agencies                                            135
      retail credit reporting agencies                               138
      traveling salesmen                                             137

  Credit organization, recording                                     140

      D

  Departmental organization                                           26

     E

  Expense distribution chart                                          40

  Export shipping                                                    204

  Express shipments                                                  215

      F

  File clerk                                                         255

  Filing, miscellaneous                                              271
    clippings                                                        275
    correspondence of temporary value                                272
    credit reports                                                   276
    documents and legal papers,                                      274
    drawings and maps                                                275
    invoices                                                         273
    orders                                                           272
    salesmen's correspondence                                        271

  Filing equipment                                                   278
    metal files                                                      283
    transfer files                                                   282

  Filing helps                                                       276
    guiding                                                          276
    sorting                                                          277
    transferring                                                     277

  Filing systems                                                     257
    flat files                                                       258
    indexing methods                                                 262
      alphabetical                                                   264
      geographical                                                   265
      numerical                                                      262
      subject                                                        267
    vertical files                                                   259

  Filling orders                                                     196

  Financial statements                                               130

  Folding machines                                                   324

  Form letter records                                                101

  Forms
    alphabetical vs. numerical filing                                270
    alphabetical subdivisions                                        265
    attorney's collection card                                       178
    attorney's collection register                                   177
    back order blank                                                 200
    blank used for interdepartment correspondence                     57
    border on label to indicate routing                              220
    box envelope for clippings                                        64
    box file                                                          66
    branch office
      credit application                                             146
      credit inquiry blank                                           148
      credit notice                                                  147
    card for a classified record of purchases                        111
    card for combined daily and monthly follow-up                    107
    card for commodity rates                                         193
    card for follow-up                                               104
    card for follow-up claims                                        211
    card for follow-up of dealer and inquirer                        119
    card for publication inquiries                                    84
    card file for a classified customer's list                       109
    card file for railroad tariffs                                   189
    card index for classification                                    192
    card record of reports received and credit granted               145
    card tickler for collections                                     154
    cash receipt book for installment collections                    166
    chart of
      apportionment of salaries and wages                             41
      corporate manufacturing enterprise                              17
      corporate trading enterprise                                    21
      departmental authorities                                        27
      expense distribution                                            42
      working authorities in a manufacturing business                 19
      working authorities in a trading business                       23
    checking card used for record of sales                            86
    claim account card                                               213
    collection card for
      alphabetical cross-indexing                                    155
      cross-indexing by date                                         156
      each invoice                                                   153
      synopsis of entire account                                     157
    collector's card                                                 170
    combination cabinet                                              280
    condensed profit-and-loss statement by departments               320
    condensed rate card                                              191
    confirmation of telegram                                         253
    contract for installment sales                                   163
    copy of invoice for statistical department                       291
    credit agency report card                                        143
    credit card for retailer's use                                   145
    credit information folder                                        141
    cross-index to tariff file                                       190
    customer's financial statement                                   131
    daily mail report                                                312
    daily and monthly record of salesmen                             123
    daily report of installment accounts for collector               168
    daily tabulation of sales by departments                         122
    delivery boy's call tag                                          223
    delivery sheet                                                   222
    delivery tag                                                     224
    departmental comparative trading statement                       304
    departmental distribution of work of stenographic division       251
    detailed record of form letters mailed                            98
    distribution of administrative expense                           318
    document file                                                    274
    document file envelopes                                          274
    drawing file                                                     275
    file drawer                                                       65
    floor chart for filling orders                                   198
    floor plan of a modern administrative building                    49
    folder for freight claims                                        210
    follow-up card with alphabetical tab                             105
    follow-up card with movable tab to show dates                    106
    general credit information card                                  144
    general credit report card                                       143
    geographic alphabetic filing                                     266
    index to creditors for attorney                                  180
    index card for
      numerical filing                                               264
      record of advertising rates                                     79
      record of designs and engravings                                68
    indexing firm correspondence for numerical filing                264
    installment contract register                                    164
    layout of a typical manufacturing plant                           46
    ledger card                                                      216
    ledger for installment accounts                                  165
    local correspondent's report blank                               137
    loose-leaf ledger cross-indexed for due dates                    160
    loose-leaf ledger for mail-order collections                     174
    loose-leaf scrap book sheet for engravings                        67
    mail-order collection card                                       175
    monthly recapitulation of daily sales reports                    122
    monthly record of purchases of customer                          108
    monthly trading summary                                          302
    notice of attempt to deliver                                     227
    notice of inquiry sent to salesman with blank for his report     120
    office record of C.O.D. items                                    226
    order blank                                                      201
      for insertions of advertising copy                              82
    packer's slip                                                    202
    perpetual stock for printing                                      75
    post-card notice of attempted delivery                           228
    post-card receipt for cuts                                        70
    prepaid shipping sheet                                           218
    quadruplicate draft form                                         161
    receipt for installment collections                              172
    record of
      correspondence on back of follow-up card                       212
      costs and sales                                                 88
      purchases and profits of customer                              305
      sales advertisement                                             89
      sales by an agent or dealer                                    124
      sales of a department divided as to commodities                300
      sales resulting from form letters                              100
      salesman's sales arranged by commodities                       294
      salesman's total sales                                         296
      shipment of street car cards                                    90
      street car contract and net cost                                91
      total sales of one commodity                                   298
    register of merchandise received                                 290
    register of sales                                                214
    report of labor in the mailing room                              310
    report of returned goods                                         292
    requisition for correspondence                                   241
    routing package labels                                           203
    salesman's comparative sales statement                           307
    salesman's customer's report blank                               138
    salesman's report of call and follow-up                          118
    salesman's report of calls in each town                          116
    schedule of monthly insertions in periodicals                     81
    shipping order and label made at one writing                     217
    shipping order for printing                                       77
    sorting tray                                                     277
    special C.O.D. delivery book                                     225
    special delivery tag                                             228
    special delivery tag for department store                        229
    special invoice folder                                           273
    specific report on industrial calls                              118
    stenographer's weekly record of work distributed by departments  249
    subject and alphabetical folder                                  268
    subject indexing and cross-reference                             267
    summary of supplies drawn                                        317
    tab folders                                                      266
    tally of sales for small mail-order house                        234
    tracer card for drawings and cuts                                 70
    traveler's route card                                            115
    traveler's weekly statement of expenses                          121
    triplicate form for printing                                      73
    triplicate statement for collection                              158
    vertical file drawer equipped as a tickler                       102
    voucher for postage                                              313
    weekly report of mailing department                              316
    weekly report of postage used                                    314
    working chart for employes                                        37
  Freight claims                                                     208

  Freight tariffs                                                    188
    filing                                                           188
    indexing                                                         190

      G

  General manager                                                     28

  Installment collections                                            162

      J

  Job bosses                                                          52

      K

  Keying form letters                                                 97

      M

  Mail
    departmental distribution                                        235
    distributing incoming mail                                       233
    interdepartment correspondence                                   237
    opening mail                                                     231
    sorting mail                                                     232
  Mail orders                                                         96
    classification of sales                                          110
    cross-indexing alphabetical file                                 106
    cross-indexing chronological file                                105
    follow-up systems                                                101
      card follow-up                                                 103
      tickler method                                                 102
    form letters                                                      96
    lists of customers                                               107
  Mail-order installment collections                                 172
  Mailing-room machinery                                             321
    addressing machines                                              321
    folding machines                                                 324
    letter-printing machines                                         327
    mailing machines                                                 325
  Mercantile agencies                                                135

  Mercantile business, organization of                                20

      O

  Organization
    administrative and industrial                                  11-59
    advertising and sales                                             61
    applied to small business                                         20
    characteristics of                                                14
    of mercantile business                                            20
    objects of                                                        14
  Organization committee                                              53
  Organization principles, universal application of                   22
  Outdoor advertising                                                 92

      P

  Periodical advertising                                             78

  Personal salesmanship                                              112
    expense accounts                                                 120
    follow-up of dealers and salesmen                                117
    reports of calls                                                 115
    routing salesmen                                                 114

  Purchasing agent                                                    33

      R

  Rate cards                                                          78

  Retail advertising returns                                          89

  Retail credit reporting agencies                                   138

  Retail delivery system                                             219
    C.O.D. deliveries                                                224
    delivery sheet                                                   222
    delivery tag                                                     220
    routing deliveries                                               221
    special deliveries                                               229
    undelivered goods                                                227

  Routing salesmen                                                   114

  Routing shipments                                                  194

      S

  Salary and wage distribution, chart of                              38

  Sales committee                                                     52

  Sales manager                                                       30

  Sales records                                                      120
    daily                                                            121
    monthly                                                          123
    salesmen's                                                       123

  Shipping clerk                                                     184
    class rates                                                      186
    classification index                                             192
    commodity rate file                                              193
    commodity rates                                                  186
    condensed rate file                                              191
    freight tariffs                                                  188
    information required                                             184
    routing shipments                                                194

  Shipping department                                            183-229
    back orders                                                      199
    checking shipments                                               200
    export shipping                                                  204
    express shipments                                                215
    filling orders                                                   196
    freight claims                                                   208
    retail delivery system                                           219
    shipping clerk                                                   184

  Special deliveries                                                 229

  Statements
    accounts receivable                                              132
    bills receivable                                                 132
    cash on hand                                                     132
    due for borrowed money                                           133
    due for merchandise                                              133
    due from stockholders                                            133
    liability as surety                                              133
    merchandise                                                      132

  Stenographers                                                      247
    "don'ts"                                                         252
    hints for                                                        252
    records of work                                                  248

  Street car advertising                                              91

  Superintendent                                                      31

      T

  Transfer files                                                     282

                          TRANSCRIBER'S NOTE

-Obvious print and punctuation errors were corrected.