SECRETARIAL
STUDIES
By
RUPERT P. SORELLE
and
JOHN ROBERT GREGG
THE GREGG PUBLISHING COMPANY
NEW YORK : CHICAGO : BOSTON : SAN FRANCISCO
LONDON
ACKNOWLEDGMENT
For their assistance in making Secretarial Studies a real factor
in preparing a higher type of stenographic worker, grateful
acknowledgment is made to:
Rogers Peet Company, Lord and Taylor, The Guaranty Trust
Company, The National City Bank, The National City Com-
pany, The Yawman and Erbe Manufacturing Company, The
Library Bureau, the Rand Company, The Amberg File and
Index Company, Charles Scribner's Sons, Publishers Printing
Company, United Fruit Company, Addressograph Company,
American Multigraph Sales Company, Rand, McNally and
Company, Federal Reserve Bank, Wabash Cabinet Company,
Todd Protectograph, American Express Company, The Western
Union Telegraph Company, The Radio Corporation of America,
the Postal Telegraph Company, Central Railroad of New Jersey,
Pennsylvania Railroad Company, New York Central Railroad
Company, Clyde Steamship Company, Cunard Steamship
Company, Ltd., and Ward Line.
COPYRIGHT 1922, BY THE
GREGG PUBLISHING COMPANY
L55-F-10
PRINTED IN THE UNITED STATES OF AMERICA
PREFACE
It is now recognized that, while shorthand and type-
writing skill are basic in a secretarial course, this skill,
when acquired, is only a tool. On entering the high
school or the private business school, students have
little training and no experience in business. They
know nothing of the ordinary procedure of business,
its structure, its functions, or its language. The most
commonplace business transactions appear to them
to be unintelligible. Whatever preparation they get
to equip them for entering the business world, which
requires intelligent performance of tasks, must be
acquired in the school.
With these thoughts in mind the authors of Secre-
tarial Studies have attempted the solution of three
specific problems:
To develop and perfect the secretarial student's
ability as a shorthand writer and typist;
To broaden his knowledge of business procedure;
To provide sufficient practice in the laboratory work
in solving definite secretarial problems, so as to add
definitely to the student's equipment as an effective
business worker.
In working out these problems, two factors have
been kept steadily in view : the student's preparation
and ability to understand the secretarial problems pre-
sented; and, the value of the problems in extending
the student's knowledge and increasing his skill.
A study was made of the usual activities with which
iii
503670
iv PREFACE
the stenographer-secretary is concerned. It developed
that, in a large majority of cases, these duties were
regulated almost wholly by the nature of the business.
Nevertheless, certain factors are typical of a large
number of businesses. These have been woven into
the text in such a way as to give a content that will
be valuable in any business.
The discussions and problems in Secretarial Studies
are of two types. One deals with matters that are
almost entirely informational, but necessary to the
student's understanding of secretarial work. These
have not been treated in the book as a mere fund of
detached business information, but are intimately re-
lated to the problems in the laboratory assignments.
The second group is intended chiefly to develop the
student's ability to find the answer to new problems.
The underlying idea is to develop constructive business
power.
Secretarial Studies has been worked out on the unit
plan. Each section deals with a distinct problem in the
student's business training, and is divided into con-
venient groups for instructional purposes. Each of
these groups is followed by practical problems.
The textbook of Secretarial Studies is supplemented
by a book of blank forms containing the laboratory
materials needed for completing the assignments; and
by Secretarial Dictation, which contains all the dicta-
tion material needed in connection with this course.
A teacher's manual gives outlines of the work, sug-
gestions for organizing it, and answers to all problems
where definite answers can be given.
THE GREGG PUBLISHING COMPANY.
CONTENTS
Section Page
I. STANDARDS OF STENOGRAPHIC WORK 1
Purpose, 2. Quality of Work — Gauging Let-
ters, 4. Inserting Carbon — Withdrawing Paper
— Inserting Envelopes and Cards — Erasing, 5.
Underscoring — Dictation, 6. Arranging Lists
in Order — Checking Lists-— Secretarial Prob-
lems, 7. Method of Handling Laboratory As-
signments, 8. Laboratory Assignments, 9.
II. MOTION STUDY IN OFFICE WORK, 1 10
Taylor's Four Principles, 10. The Two Parts
of Motion Study — Study the Motions — The
Posture, 11. The Elimination of Fatigue, 12.
Concentration Necessary, 13. Secretarial
Problems, 14.
MOTION STUDY IN OFFICE WORK, 2 15
The Factor of Decision, 15. It is the Little
Things that Count, 16. Measuring the Work
Uncommon — What is Your Output, 17. Sec-*
retarial Problems, 18.
III. MAKING THE BUSINESS LETTER ATTRAC-
TIVE, 1 20
Form, 20. Spacing — Secretarial Problems, 25.
MAKING THE BUSINESS LETTER ATTRAC-
TIVE, 2 26
Details of Artistically Typed Letters, 26. Sec-
retarial Problems, 29.
IV. TITLES OF ADDRESS, SALUTATIONS, SIGNA-
TURES 30
Secretarial Problems, 34.
COMMERCIAL ABBREVIATIONS 35
Common Commercial Abbreviations. 35. Sec-
retarial Problems, 38.
V. HANDLING DICTATION EFFECTIVELY .... 40
Secretarial Problems, 44.
CONTENTS
Section page
ORGANIZING TRANSCRIPTION 44
Preparing Mail for Signature, 48. Secretarial
Problems, 49.
VI. EFFECTIVE HANDLING OF CORRESPOND-
ENCE, 1 50
Outgoing Mail, 50. Gathering the Mail— Fold-
ing and Sealing Letters, 51. Window Envel-
opes — Points to be Observed in Preparing
Mail, 53. ^The Employer's Confidential Mail
— Secretarial Problems, 54.
EFFECTIVE HANDLING OF CORRESPOND-
ENCE, 2 55
Incoming Mail, 55. The Employer's Mail, 58.
Secretarial Problems, 60.
VII. GOVERNMENTAL CORRESPONDENCE 61
Secretarial Problems, 66.
VIII. SUGGESTIONS FOR MAKING CORRESPOND-
ENCE EFFECTIVE 69
Secretarial Problems, 72.
CONCRETE SUGGESTIONS FOR THE LETTER
WRITER, 1 73
Dates, 73. Address, 74. Date Line— Saluta-
tion, 75. ^ Complimentary Close and Signa-
tures — Initials — • Inclosures, 76. Secretarial
Problems, 77.
CONCRETE SUGGESTIONS FOR THE LETTER
WRITER, 2 77
Spacing — Long Letters — Short Letters, 77.
Paragraphs — Subject — Revision — Secretarial
Problems, 78.
CONCRETE SUGGESTIONS FOR THE LETTER
WRITER, 3 79
Words and Phrases — Overworked Phrases —
Superlatives, 79. Repetitions — Secretarial
Problems, 80.
CONCRETE SUGGESTIONS FOR THE LETTER
WRITER, 4 81
Secretarial Problems, 83.
CONTENTS vii
Section Page
CONCRETE SUGGESTIONS FOR THE LETTER
WRITER, 5 83
Secretarial Problems, 86.
CONCRETE SUGGESTIONS FOR THE LETTER
WRITER, 6 87
Placing off Words, 87. Secretarial Problems,
88.
CONCRETE SUGGESTIONS FOR THE LETTER
WRITER, 7 89
Division of Words, 89. Secretarial Problems,
90.
IX. FORM AND FOLLOW-UP LETTERS 92
Secretarial Problems, 94.
MAILING LISTS , 95
Secretarial Problems, 97.
X. THE TECHNIQUE OF TELEPHONING, 1 ... 98
Calling Numbers, 99. Courtesy in Telephon-
ing, 100. "Busy" Signal — Long Distance Tele-
phone, 101. Automatic Telephone — Secreta-
rial Problems, 102.
THE TECHNIQUE OF TELEPHONING, 2 ... 103
Secretarial Technique, 103. Handling Calls
for Others, 104. Secretarial Problems, 105.
XI. BILLS, INVOICES, AND STATEMENTS 106
Methods of Billing, 108. Secretarial Prob-
lems, 110.
XII. FORMS OF REMITTANCES BUSINESS FORMS,
1 113
The Personal Check, 113. Indorsements, 117.
Voucher Check— Certified Check, 119. Sec-
retarial Problems, 120.
FORMS OF REMITTANCE, 2 121
Bank Draft, 121. Cashier's Check— Certificate
of Deposit, 122. Commercial Draft, 123. Sec-
retarial Problems, 124.
FORMS OF REMITTANCE, 3 125
Postal Money Order — Express Money Order,
125. Receipt, 126. Remittance by Telegraph,
127. Secretarial Problems, 128.
CONTENTS
Section Page
FORMS OF REMITTANCE, 4 128
Promissory Notes, 128. Collateral Notes, 130.
Secretarial Problems, 131.
FORMS OF REMITTANCE, 5 132
Acceptances, 132. Secretarial Problems, 134.
XIII. TRANSPORTATION, 1 135
Itineraries and Routes, 136. Pullman ReseN
vations — Forwarding Mail, 138. Funds — De-
ferred Matters — Secretarial Problems, 139.
TRANSPORTATION, 2 140
Timetables, 140. Baggage, 141. Difference in
Time, 142. Travel Agencies— Travel Abroad
—Traveler's Check, 143. Secretarial Prob-
lems, 144.
XIV. TRANSPORTATION OF GOODS, 1 145
Methods of Shipping, 145. Shipping Terms,
146. Shipping Department, 147. Delivery of
Goods to Transportation Companies, 148. Ship-
ments by Freight — Railroad — Secretarial Prob-
lems, 149.
TRANSPORTATION OF GOODS, 2 150
Classes of Freight, 150. Bills of Lading, 151.
Payment of Charges, 156. Shipments by Wa-
ter, 157. Shipments by Express, 159. Secre-
tarial Problems, 160.
XV. THE SECRETARY'S CONTACT WITH THE
BANK, 1 161
Making Deposits, 161. The Check Book, 163.
Promptness in Depositing Checks, 165. Sec-
retarial Problems, 166.
THE SECRETARY'S CONTACT WITH THE
BANK, 2 167
Bank Pass Book, 167. Duplicate Deposit Slip
— Other Secretarial Banking Duties, 169.
Stopping Payment on Checks, 170. Commer-
cial and Non-Commercial Banks — Savings
Banks — Secretarial Problems, 171.
CONTENTS ix
Section Page
THE SECRETARY'S CONTACT WITH THE
BANK, 3 172
Difference Between a Commercial and a Sav-
ings Bank, 172. Federal Reserve Banks, 173.
Loan and Trust Compainies, 174. Secretarial
Problems, 175.
THE SECRETARY'S CONTACT WITH THE
BANK, 4 176
The Clearing House, 176. Postal Savings Sys-
tem, 177. Secretarial Problems, 178.
XVI. TELEGRAMS, CABLEGRAMS, AND RADIO-
GRAMS, 1 179
Kinds of Telegraph Messages — Telegrams —
Day Letters, 179. Night Messages— Night
Letters, 180. The Preparation of Telegraph-
ic Messages, 181. Words Counted, 182. Fil-
ing Messages by Telephone — Carbon Copies —
Requests to Report Delivery of Messages —
Repeated Messages — Messages Sent Collect,
183. Radiograms — Secretarial Problems, 184.
TELEGRAMS, CABLEGRAMS, AND RADIO-
GRAMS, 2 186
Cable Service — Full-Rate Cablegrams, 186.
Deferred (Half-Rate) Cablegrams — Cable
Address — Code and Cipher Message — Example
of Code Words, 187. Difference between Code
and Cipher — Secretarial Problems, 188.
XVII. OFFICE APPLIANCES 190
Visible Index— Loose Leaif Books, 190. Fil-
ing Devices, 192. The Adding Machine, 193.
The Addressograph, 195. The Multigraph, 196.
The Mimeograph, 197. "Ditto", 198. Devices
used in the Mailing Department, 199. The
Time Clock— Maps, 200. Check Writers and
Check Protectors, 203. Secretarial Problems,
204.
XVIII. BUSINESS AND LEGAL PAPERS, 1 205
Contract, 205. Building Contracts — Proposals
or "Bids" — Partnership Contract, 206. Secre-
tarial Problems, 207.
CONTENTS
Section Page
BUSINESS AND LEGAL PAPERS, 2 207
Lease, 207. Power of Attorney — Mortgage —
Constitutions and By-Laws — Bonds, 208. Bank
Statements — Secretarial Problems, 209.
BUSINESS AND LEGAL PAPERS, 3 210
Insurance — Fire Insurance — Life Insurance —
Marine Insurance, 210. Secretarial Problems,
211.
PART II
ADVANCED SECRETARIAL STUDIES
XIX. POSTAL INFORMATION 213
First-Class Matter— Second-Class Matter, 213.
Third-Class Matter— Fourth-Class Matter-
Special Delivery, 214. Registered Mail— For-
eign Mail, 215. Postage Meter, 217. Secre-
tarial Problems, 218.
XX. ALPHABETIZING, 1 219
Rules for Alphabetizing, 220. Titles, 221.
Secretarial Problems, 224.
ALPHABETIZING, 2 , 225
Corporate Titles — Hyphened Names, 225.
Company Names — North West — Southwestern,
226. Universities — Churches, 227. Secreta-
rial Problems, 228.
XXI. ALPHABETIZING, 3 229
Secretarial Problems, 230.
ALPHABETIZING, 4 231
Cross Reference — Secretarial Problems, 234.
XXII. FILING 236
The Technique of Filing, 238. Secretarial
Problems, 240.
ALPHABETIC FILING 240
Alphabetic Correspondence Filing — Equip-
ment and Use, 240^ Directions for Alphabetic
Filing — Importance of Accurate Indexing and
Filing, 242. The Single Title, 244. Secretarial
Problems, 245.
CONTENTS
Section
XXIII.
Page
THE "Y AND E" DIRECT NAME METHOD. . 246
Secretarial Problems, 248.
GEOGRAPHIC OR TOWN FILING 249
Method, 249. Illustration, 251. Secretarial
Problems, 252.
L. B. AUTOMATIC INDEX FILING 252
Description of Method, 253. The Check on
Filing — The Us,e of the Folders, 256. Spe-
cial Heading Guides — Substitution Cards —
Gummed Labels, 257. Out or Charge Guides
— Cross Reference, 258. Transferring, 259.
Secretarial Problems, 260.
XXIV.
SUBJECT FILING
Alphabetic Subject System, 261.
Problems, 262.
261
Secretarial
NUMERIC CORRESPONDENCE FILING 262
Equipment — Operation of the Card Index, 264.
The Miscellaneous Section, 266. The Expan-
sive Feature — Cross Reference, 267. Secre-
tarial Problems, 268.
XXV. TRANSFERRING . . 269
The Method— Plan 1, 269. Plan 2— Plan 3,
270. A Warning— Secretarial Problems, 271.
CARD INDEX SYSTEMS 272
Tickler — Extension of the Study of Filing,
275. Secretarial Problems, 276.
XXVI. RECEIVING AND GIVING INSTRUCTIONS . . 277
Secretarial Problems, 279.
THE SECRETARY'S FOLLOW-UP FILE 280
Secretarial Problems, 282.
DIRECTING THE WORK OF STENOGRAPHERS 284
Secretarial Problems, 287.
XXVII. EDITING DICTATED MATTER 289
Correcting Tentative "Drafts" of Letters —
Secretarial Problems, 292.
BRIEFING REPORTS AND CORRESPONDENCE 293
Secretarial Problems, 295.
Section
CONTENTS
DIGEST OF CORRESPONDENCE
Secretarial Problems, 297.
Page
295
XXVIII. INTERVIEWING BUSINESS CALLERS 298
General Principles, 298. Calls by Telephone,
302. Decision— Secretarial Problems, 303.
EMPLOYER'S ACTIVITIES 304
Business Activities, 304. Social Activities, 305.
Commercial, Charitable, Church, or Profes-
sional Organizations — Lodges — Secretarial
Problems, 306.
REPORTING MATTERS THAT SHOULD COME
TO THE EMPLOYER'S ATTENTION 307
Secretarial Problems, 310.
XXIX. ORGANIZING MEMORANDA 311
Write it Down, 312. Address Book— Secreta-
rial Problems, 313.
REPORTING MEETINGS AND CONFERENCES. 314
Secretarial Problems, 317.
XXX. BUSINESS LITERATURE, ADVERTISING,
PROOF 319
Advertising, 320. Secretarial Problems, 321.
BUSINESS LITERATURE, 2 321
Printing and Proof Reading, 321. Proof Read-
er's Marks, 322. Preparation of Copy — Secre-
tarial Problems, 324.
XXXI. THE BUSINESS LIBRARY 325
Specific Application ojf Reading — Economics,
327. Business Organization — Office Manage-
ment — Salesmanship and Advertising, 328.
Other Business Books — List of Business
Books, 329. Current Events — Secretarial
Problems, 332.
XXXII. SOURCES OF INFORMATION AND DATA FOR
ADDRESSES AND SPEECHES 334
Outline — Sources, 334. Collection of Mate-
rial— Need for Accuracy — Stories, 335. Sys-
tematic Collection of Material — Typing — Sec-
retarial Problems. 336.
CONTENTS
Xlll
•Section Page
XXXIII. OFFICE REFERENCE BOOKS, 1 338
Dictionary, 339. English — Punctuation — Ro-
get's Thesaurus, 341. Style Book, 342. Syn-
onyms and Antonyms — Secretarial Problems,
343.
OFFICE REFERENCE BOOKS, 2 344
City Directory — Telephone Directories — Sub-
urban Telephone Directories — Classified Busi-
ness Directory, 344. Who's Who in America
— Bullinger's Post Office, Express, and Freight
Guide — Law Library, 345. Business Books —
Congressional Directory — Mercantile Agencies,
346. Key to Ratings, 347. Causes of Failure,
348. World Almanac — Secretarial Problems,
349.
XXXIV. SECRETARIAL BOOKKEEPING, 1 351
General Definitions, 351, Rules of Debit and
Credit, 352. Secretarial Problems, 353.
SECRETARIAL BOOKKEEPING, 2 354
Books of Entry, 354. Recording a Transaction
—Secretarial Problems, 359.
SECRETARIAL BOOKKEEPING, 3 361
The Trial Balance— To Find Errors in a Trial
Balance, 361. Statement of Income — Profit
and Loss. 362. Balance Sheet — Secretarial
Problems, 363.
SECRETARIAL BOOKKEEPING, 4 364
Closing the Ledger, 364. When Taking Charge
of Books, 366. Secretarial Problems, 367.
XXXV. BUSINESS GRAPHICS, 1 368
Percentage Graph — The Bar Graph, 369. The
Square Graph, 370. Secretarial Problems, 371.
BUSINESS GRAPHICS, 2 372
The Circle Graph, 372. The "Pie" Graph-
Advantage and Disadvantage of Different
Types, 373. Graphs Showing Several Factors,
374. Secretarial Problems, 376.
BUSINESS GRAPHICS, 3 377
Pictorial Graphs. 377. Secretarial Problems,
380.
xiv CONTENTS
Section Page
BUSINESS GRAPHICS, 4 381
Organization and Routing Graphs, 381. Colors
in Graphs, 382. General Principles of Graph-
ics, 383. Secretarial Problems, 384.
XXXVI. OFFICE ORGANIZATION 387
Secretarial Problems, 391.
BUSINESS ORGANIZATION, 1 392
General Outline — Manufacturing Industries,
392. The Commercial Enterprises, 393. Sec-
retarial Problems, 394.
BUSINESS ORGANIZATION, 2 394
Business Analyzed According to Functions,
394. Departmental Divisions, 395. The Scien-
tific Method, 396. Secretarial Problems, 397.
BUSINESS ORGANIZATION, 3 397
Organization Charts, 397. Secretarial Prob-
lems, 400. Secretarial Problems, 401.
SECRETARIAL STUDIES
SECTION I
STANDARDS OF STENOGRAPHIC WORK
The basis of secretarial efficiency rests, in the majority
of offices, primarily in the ability to do high-grade
stenographic work. It is in the position of stenographer
that the secretary formerly got his training for the
position higher up, and graduated into the thinking
job; and that after all is the job that the ambitious
stenographer looks forward to, for it means better pay,
less monotonous work, and the opportunity for still
higher advancement.
The standards of stenographic work in the following
have been laid down by Mr. Wallace Clark, efficiency
engineer. Mr. Clark had the background of a long
and varied experience as the private secretary for the
president of one of our biggest corporations. After-
wards he became associated with Mr. H. L. Gannt in
the investigation of time-saving operations in indus-
trial and commercial organizations and plants, and in
offices.
In order to put the stenographer in the right attitude
of mind toward the introduction of efficiency methods,
the purpose of standardizing stenographic operations
was outlined in the instructions as follows:
2 SECRETARIAL STUDIES
Purpose — The reasons for asking stenographers to fol-
low these instructions are:
1. To secure uniformity and to maintain a high standard
in the transcribing of letters.
2. To make the work of stenographers easier by giving
them instructions to which they can refer when in doubt,
and to enable them to write letters in one way; the standard
established is acceptable to all dictators.
3. To relieve dictators of the necessity of training new
stenographers.
4. Writing letters and doing copying work in the methodi-
cal way which is outlined in these instructions will not
hamper the stenographer's individuality or his general ability.
The individuality of the stenographer will be shown by
his ability to grasp the thoughts of the dictator; by arrang-
ing statistical tables in a way to emphasize the important
features.
In following these methods the stenographer will
learn to do in the best way repetitive operations.
These operations have been the important features in
observing the work of hundreds of typists after con-
sulting the foremost experts in the country. These
opportunities are not at the disposal of any single
individual. By following standardized practices the
stenographer's mind will be left free for the new and
unusual that are constantly arising.
The reasons for asking stenographers to keep the
following records are:
1. To enable stenographers and typists to show what
work they are doing.
2. To equalize the work of stenographers and typists.
3. To get work out promptly and prevent delays.
4. To show what the work costs.
These instructions and records will be changed as often
as satisfactory improvements are found. The stenographer
STANDARDS OF STENOGRAPHIC WORK 3
will perform a service by suggesting changes that will
improve the appearance of letters or make the stenographic
work easier.
The relations of company and stenographers were
stated as follows:
The company desires to treat the members of its working
force with absolute fairness and with sympathetic con-
sideration.
If at any time a stenographer considers that he is not
being treated fairly he should talk the matter over with
the head stenographer.
The company expects just as fair and considerate treat-
ment from its stenographers.
In order to bring about the desired relationship with the
office force, the company provides:
1. Well lighted, heated, and ventilated offices.
2. Up-to-date equipment.
3. Lunch room and rest room.
4. A matron, sympathetic and of broad experience to
look after the welfare of employees.
5. A continuation dictation class once a week to help
stenographers improve themselves.
In return for this, the company asks:
1. Accurate knowledge of the fundamental principles of
shorthand.
2. A good rate of speed in both shorthand and typing.
3. A pride in the appearance of the work.
4. Concentration on the work in hand.
5. Willingness to make intelligent use of the labor-saving
and fatigue-reducing devices provided.
6. An interest in every detail connected with the work.
7. Team work with all those in the office.
The company desires to maintain in the stenographic
department a high standard of character and attain-
4 SECRETARIAL STUDIES
ment. In order to accomplish this the following
suggestions are made:
1. Aim to make the stenographic department the best
of its kind.
2. Practice self-control.
3. Keep in good physical condition.
4. Dress simply and neatly.
5. Be punctual in arriving in the morning and after
luncheon.
6. Be courteous to all co-workers but do not indulge in
gossip.
Quality of Work — No letter that is imperfect should
go out over the signature of the company. That it
should be a sample of perfect typewriting goes without
saying. The grammatical construction, diction, state-
ments, paragraphing, and punctuation should be above
reproach. The best advertisement the company can
send out is a well expressed and beautifully typed
letter. Will you be a good advertiser for the company ?
Under helps to stenographers the following sugges-
tions are made: The student of secretarial studies has
been instructed with these details. They are repeated
for review because they indicate the business man's
emphasis upon them.
Gauging Letters — Gauge all letters from your notes
so that you can tell how much space your letter will
take. If the letter is long, start sufficiently close to
the top of the sheet to get it on one sheet if possible
provided its artistic appearance is not affected thereby.
In arranging letters do not have a second sheet with
only one or two lines on it. If, when the bottom of
the first sheet is approached it is discovered that it
will be necessary to carry anything over to a second
STANDARDS OF STENOGRAPHIC WORK 5
sheet, carry over at least four lines to the second sheet
in addition to the complimentary closing. All letters
should stop at least an inch from the bottom of the
sheet.
Inserting Carbon — When inserting the carbon between
sheets of paper, place it half an inch from the top and
left side of the sheet, so that when the letter has been
written, the carbon may be removed with the right
hand, holding the letter paper with the left.
Turn the carbon end for end each time it is taken
out of a letter so that the wear will be evenly distributed
over the sheet.
Withdrawing Paper — When taking a sheet of paper
out of the machine, operate the feed roll release with
the left hand, and at the same time withdraw the paper
with the right hand This is easier and takes less time
than feeding the paper by using the line space lever
or platen knobs, and safer than pulling or jerking
it out.
Inserting Envelopes and Cards — When typewriting
envelopes and small cards, place another one behind
the platen before withdrawing the finished card or
envelope. In this way the next one will be fed auto-
matically into writing position as the finished card or
envelope is removed. Place the second card or
envelope in the machine before starting to write on the
first one.
Erasing — When erasing over the carbon insert a
blotter under the sheet from which you are erasing,
but over the carbon sheet. Then erase and the blotter
will prevent the carbon from smudging, and also will
prevent the wearing of the carbon paper in spots.
6 SECRETARIAL STUDIES
This method insures a clean erasure, for the pencil
eraser takes the first coat off neatly.
Underscoring — When underscoring two or more char-
acters always lock the shift key. Then, while striking
the underscore, run the ribbon along by turning the
ribbon-spool crank. This gives an even unbroken line.
Dictation — Each day put the date at the top of the
page in your notebook for future reference. Do this
in pencil with large figures. Cross off your notes with
the date on which the transcription was written.
This will not interfere with the legibility of the notes
when reference to them at some future time is necessary.
The dates will show a letter was written on the day on
which it was dictated, often an important matter.
All papers handed to the stenographer taking dicta-
tion should be laid face down; when transcribing
turn them up, and they will be found in the order in
which they are needed.
Watch for language errors. Occasionally an ungram-
matical expression will pass unnoticed while being
dictated, which, if written, will appear quite glaring.
It is the stenographer's duty to correct such errors,
if it can be done without changing the thought in-
tended to be conveyed. If in doubt, ask the head
stenographer or the dictator.
Do not hesitate to ask questions either of the dictator
or the head stenographer. A dictator rarely objects
to answering questions at the end of a paragraph or
letter; but there is nothing more exasperating to a
dictator than to receive incorrect or poorly executed
work, or work which indicates the stenographer did
not grasp his meaning.
STANDARDS OF STENOGRAPHIC WORK 7
Arranging Lists in Order — If a list of names is to.be
copied and rearranged alphabetically, numerically, or
otherwise, copy the names on regular index 3x5 inches
cards, file the cards in the desired arrangement and
then copy from the cards. A desk card file provided
with proper guides will facilitate the operation.
Checking Lists — -In checking any two lists, or in
checking cards with a list in which the same informa-
tion appears in two different arrangements, or, in
fact, in checking lists of any character whatever, the
most effective method is to use a straight line check;
that is, place a perpendicular line opposite the item
which has been found to be correct. Under this plan,
when the two items next to each other have been
checked, these perpendicular lines meet; and when the
entire page has been checked, there will be a continuous
line from the top of the sheet to the bottom. If any
items have not been checked, the break in the line which
will occur will make this fact immediately apparent;
whereas with the usual type of check, the page should
be carefully run over to see that every item has been
checked.
SECRETARIAL PROBLEMS
Review and Research Question*
1. Name some of the purposes of standardized instruc-
tions to stenographers.
2. What are the advantages of keeping records of work
done in the stenographic department?
3. What has the employer a right to expect of his steno-
graphic force?
4. What is the most efficient method of checking items
on a list?
5. Describe briefly the following:
SECRETARIAL STUDIES
(a) Method of erasing when carbon copies are being
made.
(b) Feeding cards and envelopes.
(c) Inserting and withdrawing paper.
METHOD OF HANDLING LABORATORY ASSIGNMENTS
In order that you may understand the procedure in
handling the Laboratory Assignments, it will be neces-
sary to note the following:
We shall assume that you are employed by the Stand-
ard Products Company, a fictitious corporation with
branches in all cities and towns in the United States.
Wherever you are situated, you are an employee of the
branch of the corporation in that city or town. The
corporation it is assumed, deals in every variety of
merchandise and carries on an extensive business in
nearly every conceivable product. The discussions
of various topics in the book are to be regarded
as instructions, a part of your training for better
enabling you to perform the work required. It is
obvious that the variety of training thus obtained
will be of value in almost any field of secretarial work.
The questions under Secretarial Problems are typical
of all businesses and are for the purpose of testing your
knowledge of the points brought out in the discussion.
The solutions under Laboratory Assignments require
a comprehensive knowledge of the topics discussed,
as well as considerable technical skill. Moreover,
they require clear analysis and a careful working out
of each step. The business papers of various kinds,
required to complete the solution of the problems, are
to be made out by you. The necessary blanks for
STANDARDS OF STENOGRAPHIC WORK 9
these will be found in the Exercise Book. All letters
are to be signed with the corporation name of The
Standard Products Company by you0 The corporate
name should be written on the typewriter following
the complimentary closing, thus:
STANDARD PRODUCTS COMPANY
By
Your teacher is assumed to be the manager of the
branch by which you are employed. He will initial
all papers, letters, etc., prepared by you when passed
by him as satisfactory. Under Laboratory Assign-
ments, it will be seen, there are assignments of dictation
and transcribing. The letters required in these assign-
ments will be dictated by the manager.
All papers, letters, and business instruments of
various kinds, after being O. K'd are to be kept by
you in a folder. These may be kept in chronological
order until the section on filing is reached, when
instructions will be given as to their proper disposal.
The first letters will be written on printed stationery
which is provided in the Exercise Book. Envelopes
should be addressed for each letter. Inclosures are
to be put in the envelopes. It is very important
that you acquire habits of systematizing your work
and that all papers be kept where they will be available
when needed. System and order should be your
watch words throughout the entire course.
Laboratory Assignments
1. Dictation. (Dictated by the manager.)
2. Transcription. (To be delivered to the manager.)
SECTION II
MOTION STUDY IN OFFICE WORK
Effective work, and especially volume of work, in
any field of effort depends largely upon working along
the most direct lines — of eliminating false or unneces-
sary motions, both mental and physical. The follow-
ing article on motion study in office work by Mr. W. H.
Leffingwell, President of the Leffingwell Ream Com-
pany, New York and Chicago, Industrial and Manage-
ment Engineers, reprinted, by permission, in the
Gregg Writer from the Efficiency Society Journal, is
reprinted here for the purpose of stimulating an interest
in the subject by the student of secretarial training to
organize his work along purposeful lines throughout
the course, and to lay the foundation for successful
secretarial work in an office.
"Motion study, as I use the term, has a pretty broad
application in office work. It refers, not alone to the
motions of the hand and body, but, if I may use the
phrase, the motions or efforts of the brain.
"Taylor s Four Principles — Frederick Winslow Tay-
lor, the father of scientific management, in his work
continually emphasized the fact that scientific manage-
ment does not consist solely of the various mechanical
features that he used, but summed up his whole
philosophy of management into four principles:
10
MOTION STUDY IN OFFICE WORK 11
1. Making a science of business.
2. Scientific selection of the workman.
3. The task idea with a large bonus.
4. Intimate co-operation between the management and
the men.
"The Two Parts of Motion Study — Motion study
consists of two parts:
1. A study of those motions that precede the particular
operation about to be studied, of which there are two kinds:
(a) Mental motions.
(b) Physical motions.
2. A study of those motions that are contained in the
operation, of which there are also two kinds:
(a) Mental motions.
(b) Physical motions.
14 That is to say, it is often necessary to go back and
analyze the operation of the opening of the mail to
find out why the goods were not shipped on time.
"Motion study, in other words, is analysis. No
chemist would undertake to make an analysis merely
from the facts on the surface. He must dig deeper,
he must get down to elemental things to get the truth.
"Study the Motions— There are three important things
to be studied and considered in every operation:
1 . — The posture.
2. — Fatigue involved.
3. — The problem of concentration.
"The Posture — The first question, the posture, is one
of the most important, yet is one that can only be
solved by continual teaching. Very few people either
sit or stand correctly and especially is this very pro-
nounced in office work. An erect posture permits
free and uninterrupted circulation of the blood. A
12 SECRETARIAL STUDIES
person who sits or stands erectly will not tire easily.
If he does not tire easily, he will produce much more
than one who does. A person who sits all humped up,
with sunken abdomen, will tire much more easily, and
naturally will not produce as much. Erect postures,
however, are only possible when the body is developed
properly. Exercise of the muscles of the back and
abdomen are needed and naturally this cannot be done
in the office. Only by constant teaching can high
ideals of posture be obtained.
"Much depends, however, upon the kind of equip-
ment the clerks work with. You buy desks and chairs
of a standard height, but you cannot hire clerks of a
standard size. There are many things that can be done
to remedy these faults, such as raising or lowering the
height of the chair or desk. Standing desks are also
responsible for bad postures. The bookkeeper is com-
monly supposed to stand at a standing desk, but more
than half of his time he is perched on a high stool that
is neither comfortable nor adjusted at a comfortable
height.
"The Elimination of Fatigue — The question of the
elimination of fatigue is also important. Much of this
is tied up with the question of posture, but in addition
there are many things that can be done after the posture
is corrected.
"For example: The elbows of a typist should be on a
level with the table. If they are not, it is necessary
for the muscles of the operator's arm to be unduly
strained in holding the hands up; more force is required
and in general much fatigue is developed. A person
operating a numbering machine or a rubber stamp
MOTION STUDY IN OFFICE WORK 13
will do more work with less fatigue if the top of the
numbering machine is at or below the level of the elbow
than if it is above that level. In one case the output
of an operator was increased 15 per cent by the simple
expedient of lowering the table six inches.
"In one case that came to my attention there were
ten girls working on index files. Each box of cards
weighed nine pounds. These boxes were placed in a
large cabinet. It was necessary for the girls to get
up from the desk, go to the cabinet, take a box out, put
it on the desk, look up the card, put back the box in
the cabinet. This was done about 150 times a day
by each girl. In the course of a day's work she lifted
2,700 pounds, yet she only handled 150. cards. By
substituting a tub desk for the cabinets, all necessity
for handling the card trays was eliminated and three
girls handled 500 cards each a day without lifting
anything but the single cards. By eliminating fatigue
three girls did what was formerly done by ten.
"Concentration Necessary — The problem of concentra-
tion is more difficult. It is very important. Lack of
concentration is the cause of most errors in office work.
"Few people realize that it is the effort to concentrate
which causes most of the fatigue in mental work. In
manual labor there is always some outside object; the
machine, the work in the machine, the tool, or the
object worked upon, that rivets the attention. It is
thus comparatively simple to hold the mind on the
work; in fact, in some operations it is very difficult to
get the mind off the work. In office work, however,
we are dealing with pieces of paper and abstract ideas.
It requires a distinct effort to hold the mind on these
14 SECRETARIAL STUDIES
abstract lines and any outside attraction quickly
draws the attention away. Loud talking, shouting
from one end of the room to another, loud sneezing,
or any other spasmodic noise immediately draws the
minds of all clerks in the room from their work. Many
minutes in the aggregate are wasted in this manner
when a little common sense would avoid them.
"The greatest factor in obtaining concentration,
however, is getting an interest in the work. Getting
clerks interested is a problem of management that we
have continually to solve. It is obtained by getting a
good esprit de corps. One of the best ways to cultivate
this interest is by the measuring of the work, and match-
ing the records of one clerk with another."
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is meant by "motion studies"?
2. What are "Taylor's Four Principles"?
3. In the study of the problem, what motions are con-
sidered ?
4. What is meant by "posture"? How does it affect
physical production? Has it any influence on mental pro-
duction?
5. What is meant by "concentration"? How would you
go about securing concentration in the work you are doing?
6. Does change of activity affect concentration?
Laboratory Assignments
1. Make an analysis, for the manager, of your entire
day's activities, and give him a written report.
2. Make a similar analysis of the work of one other
co-worker whom you will designate by X, not by name, and
write it out for the manager. This is to be a test of your
ability to observe correctly and your judgment of values.
3. Dictation. 4. Transcription.
MOTION STUDY IN OFFICE WORK 15
MOTION STUDY IN OFFICE WORK, 2
"The Factor of Decision — The importance of decision
in office work is also much underestimated. It is
commonly supposed that the only person who has to
make decisions is the executive. Far be it from me to
depreciate the value of quick decisions on the part of
an executive, but I really believe that if the power of
decision were doubled on the part of the clerks, the
aggregate value would be much greater.
"Let me explain what I mean by decision in office
work by a common example in sport. In a game of base-
ball, three men are on base and the batter bunts the ball.
What would happen if every man on the team was not
alert and capable of deciding in a tenth of a second just
what he should do? Suppose each man were to go
through a long mental process in coming to his decision,
would you call that good ball playing? You would not.
Well, when you go back to your office watch a few
clerks. Watch them pick up a letter, study it through
carefully, make several false starts and finally, with a
great show of deliberation, finish the task. Then figure
out with a stop watch, if you have one, or guess at it if
you have not, just what proportion of time was devoted
to doing the work and what proportion to deciding.
In one case I doubled the output of some mail readers
in a mail order company by merely teaching them to
decide instantly to do things they knew very well how
to do. Whenever you see a clerk pondering for a long
time over a problem that he has performed hundreds
of times before, you can pretty well make up your
mind that he is "woolgathering." Get him to take
16 SECRETARIAL STUDIES
an interest in the work, get his mind on his job, teach
him to decide just as quickly as the pitcher on a baseball
nine has to decide and you will double or triple his
output without requiring any more effort on his
part.
"// is the Little Things That Count — In all motion
study, the importance of little things is to be considered.
It is the proportion that counts, not the length of time
taken for the motion. If I were to carry a piece of
paper across this room and back, it might take as much
as a minute. Yet, if I only did that once or twice a
day in the course of my work, it would only mean that
I used up one or two minutes in that kind of work
which might be eliminated. I would call that an un-
important thing. If, however, the false motion I per-
formed required only a hundredth of a minute and I
made ten thousand of those motions a day, the waste
would be one hundred minutes, a very large proportion
of the day.
"In one operation, that of stamping letters, there are
thousands of clerks who do the work with from four
to six motion, when only two are necessary. What is
more important, the separate motions of the two-mo-
tion operation can be performed much more rapidly
than those of the four motions. The problem is to
find the necessary motions and teach everyone to use
exactly these and no others.
"After we have made our analysis, and our motion
studies and have standardized operations, the next
thing is to teach the clerks to perform these operations
at the rate of speed required. This does not, as is
commonly supposed, result in making the work of the
MOTION STUDY IN OFFICE WORK 17
clerks harder, but it always results in getting more
work done.
"It is not at all an uncommon thing to see two clerks
working side by side, doing the same work, getting
the same pay, while the output of one is double that
of the other.
"Measuring the Work Uncommon — The most common
thing, however, is to find an office manager who has no
idea whatever how much time it takes to perform any
operation in his office. If this same office manager
bought merchandise he would insist upon counting
and weighing it, but so long as a clerk agrees to be in
on time and not leave the office before quitting time,
he is satisfied. What that clerk does, does not seem to
count, so long as it is not too much below the general
average.
"What Is Your Output — Do you know how many
letters your stenographers can write in a day?
Do you know how many they do write?
How many entries can a bookkeeper post in a day?
How much can a bill clerk do ?
Do you know any of these things?
"After we standardize the methods we set a task and
expect the clerk to perform that task. But, we do not
leave him by himself to learn how to do it. We teach
him. This teaching is itself standardized. We get
not only a highly trained crew of clerks working, but
we perpetuate these methods in written standards, so
that the management can continue the training pro-
cess after we are gone.
" In getting high standards of work done, emulation
is one of the strongest factors. We suggest that the
18 SECRETARIAL STUDIES
records of those who have made high marks be pub-
lished. If this is done, it isn't long before all the other
clerks are striving for similar marks. This injects a
new interest in the work.
"An incentive is necessary for good work and though
the incentive of emulation is very powerful, in all
fairness it is important to pay a money incentive also.
You cannot expect clerks to do from 50 to 100 per cent
more work for the same money as they formerly
received.
" Motion study in office work is an accomplished fact.
Its possibilities have never been wholly learned. Yet
rarely do we find an office in which it is impossible to
save at least 10 per cent of the pay roll. In some in-
stances savings of 50 per cent are possible. In one
department of one of the largest companies in the
United States, work formerly done by twenty-five
people was, under efficiency methods, done by five."
SECRETARIAL PROBLEMS
Review and Research Questions
1. If you were analyzing the movements used by a
typist, what points would you observe, and what steps would
you take to overcome incorrect technique?
2. What is the object of taking up the subject of motion
study so early in the secretarial course?
3. Name the steps you are to take to organize your own
work so that it will be more effective.
4. Explain how the factor of "decision" affects output.
5. Name the "little things" in connection with your
work that have a bearing upon its success.
MOTION STUDY IN OFFICE WORK 19
Laboratory Assignments
1. Make motion studies of the following operations:
(a) Inserting paper.
(b) Adjusting paper.
(c) Removing paper.
(d) Copy a paragraph of fifty words and observe
everything you do from securing paper, inserting, begin-
ning copy, including all false movements made during the
operation, through the completion of the work and with-
drawing the paper. Submit your analysis' in writing.
2. For observation, you will be assigned one co-worker
for a part of a period. Report in full on all matters of
technique that need attention.
3. Dictation. 4. Transcription.
SECTION III
MAKING THE BUSINESS LETTER ATTRACTIVE
The best business concerns today lay a great deal of
emphasis on the appearance of their letters. They
go to the expense of providing high-grade letterheads
and stationery of various kinds in order to give their
correspondence a setting that reflects the spirit of
their organization. The business letter very often
is the only contact between customer or client and the
writer of the letter. Whatever impression the letter
gives is apt to act for or against the writer.
The typing of letters will be in the hands of the
secretary, whether he composes them or has taken
them from dictation. The matter of correct typing
has already been treated in your course in typewriting
in school, but we must approach the subject now
from a different angle. Whatever letters you prepare
in this course are, for all intents and purposes, real.
They must be 100% perfect in form, in wording, in
arrangement, and in every detail so far as you can make
them so. This is the business man's standard, and
that is just the same as his standard of the value of a
dollar — 100 cents.
Form — The placement of the written matter on the
letterhead is the keynote to the secretary's skill. It
is obvious that letters, varying in length as they do,
cannot all be treated alike. Each is a distinct little
20
MAKING THE BUSINESS LETTER ATTRACTIVE 21
problem in itself, although classifiable into defined
groups. The letter should present a proper balance
on the letterhead. The letter should be so placed on
the sheet as to leave practically an even margin all
around it. The white spaces of the margin throw the
letter out into relief much as does the frame or mat of
a picture.
In order to determine how to place the written
matter advantageously it will be necessary for the
secretary to acquire skill in estimating the space
it will occupy from his shorthand notes. A little
judgment on the part of the secretary will soon
enable him to determine with practical exactness the
space required to type a page of his notes.
Do not hesitate to make a letter two pages long if
you cannot write it artistically on one page. Avoid
crowding at the bottom. Leave a little more space
at the bottom than at the sides or top; at any rate, do
not crowd the signature down into the lower margin,
Illustration No. 1 shows a correctly placed letter.
Study the effect of it. Hold the page off a little way
and observe how the dark masses are grouped so as to
produce an artistic appearance. A disregard of this
simple rule for proper balance is perhaps the greatest
cause for ill-appearing letters. Ample margins and
frequent paragraphs add tellingly to the appearance
of a letter. Study illustrations 2 and 3 which show
letters of different lengths and types, until you get the
idea firmly fixed in your mind. In planning a letter
the style of the letterhead must also be taken into con-
sideration. Many letterheads are inartistic in com-
position, type, and arrangement.
22 SECRETARIAL STUDIES
Typewriting is but another form of printing, much
more limited in the opportunity for artistic value, but
CABLE ADDRESS: STANPRO. NEW YORK
STANDARD PRODUCTS COMPANY
285 FIFTH AVENUE
NEW YORK CITY
ADDRESS REPLY TO THE
BRANCH.
October 31, 1922
James T. Mullin & Sona
321 Market Street
Wilmington, Delaware
Gentlemen :
The merchandise which you returned
has been received. Juot as Boon as this
credit has been posted on our books there
will be a credit in your favor of fl.23.
This amount can be applied on your
next order, or we will send you a check
for the amount, as you may desire.
Very truly yours,
STANDARD PRODUCTS COMPANY
ILLUSTRATION NO. 1— A SHORT LETTER
MAKING THE BUSINESS LETTER ATTRACTIVE 23
possessing flexibility enough to get pleasing results.
The secretary should aim at extreme simplicity in
CABLE ADDRESS, STANPRO. NEW YORK
STANDARD PRODUCTS COMPANY
285 FIFTH AVENUE
NEW YORK CITY
ADDRESS KETLY TO THE
September 27, 1922
Itr. II. H. Stetson
366 Wadsworth Avenue
New York City
Dear Mr. Stetson:
We highly appreciate your courteout
note on our recent Inquiry, although we
are sorry that you feel that our prices
are higher than elsewhere.
We have always tried to give a dollar's
worth, and a little more, for every dollar
spent In our stores, and as we see it from
our viewpoint, feel that we are continuing
to do so.
You know we always back everything we
sell with "your money back if you want it"
and we want you to feel at perfect liberty
to come into our stores, buy anything you
need, take it anywhere else, make your com-
parisons value for value, and return it. If
by any chance you find that you can do bet-
ter elsewhere.
ILLUSTRATION NO. 2— A LETTER OF MEDIUM LENGTH
24 SECRETARIAL STUDIES
arrangement of letters. The best examples of printing
may be studied with profit. The standards of the
CABLE ADDRESS: STANPRO. NEW YORK CODES USE
STANDARD PRODUCTS COMPANY
285 FIFTH AVENUE
NEW YORK CITY
ADDRESS REPLY TO THE
September 7, 1922
Mrs. .1. B. Wells
189 Prairie Street
Columbus, Ohio
Dear Mrs. Wells:
A tremendous increase in our grocery business, due to the
Very unusual market conditions caused by the war makes it nec-
essary for us to limit the quantities of certain items sold to
any one customer, as explained at the bottom of page 62 in our
grocery catalogue for April. We are forced to limit the amount
.of .flour sent with any order to one 49-pound sack.
We contracted for a supply of flour that under normal con-
ditions would have been more than sufficient to take care of
orders received during April, May, and part of June, allowing
•four 49-pound sacks to each of our grocery customers. However,
conditions have been anything but normal and by the middle of
April practically all of this Immense supply was gone.
We cannot buy flour from the mills at any price in other
than very small quantities. In order, therefore, to make sure
that all of our grocery customers have an opportunity to get a
moderate quantity of flour, it is necessary that we limit the
amount sent with any order as described above.
We realize that when you made out your order you expected
to receive all the flour you sent for and will be greatly dis-
appointed. Were it humanly possible we would rather ship the
flour, even at a considerable loss than to make this explanation.
You may rest assured that all our customers will be treated in
the same way, and that none will receive flour other than as
described above. We want to emphasize as strongly as possible
the fact that the question of price has nothing to do with our
action. We simply cannot buy the flour from the mills at any
price in sufficient quantities to take care of the demand.
Very truly yours,
PRODUCTS
LAL:MJD
ILLUSTRATION NO. 3— A LONG LETTER
MAKING THE BUSINESS LETTER ATTRACTIVE 25
average business letters you may happen to see should
not be followed. Most of these have been written by
stenographers and secretaries who have not had proper
training, do not understand the artistic values of
correct placement and, moreover, are not very much
concerned about the matter.
Spacing — The question of whether or not to use
single or double spacing is one that will depend upon
the style in the office. In most business houses today
the single spacing is used, with double spacing between
paragraphs, rather short lines and plenty of white
space around the typewritten mass. In writing very
short letters, however, double spacing may be used.
SECRETARIAL PROBLEMS
Review and Research Question
1. Why is "form" so important in writing letters?
2. What is the relation of typing to printing?
3. How may an even touch in typing be secured? Does
rhythm affect touch?
4. Name six important points to be observed in typing.
5. What bearing does the speed of reading shorthand
notes have upon speed in typing?
6. Why should letter sheets be of standard size?
7. What observations are to be followed in typing
addresses ?
8. What caution is to be observed concerning punctua-
tion marks?
Laboratory Assignments
1. Dictation. Follow the suggestions given in the
preceding assignment.
2. Transcription. Follow the suggestions in previous
assignment.
3. Envelopes. Address envelopes for all letters and
26 SECRETARIAL STUDIES
return the letters to the manager with the envelope
slipped over the top of the letter.
MAKING THE BUSINESS LETTER ATTRACTIVE, 2
Details of Artistically Typed Letters — The second
requisite to artistic appearance in a letter is even touch
in typewriting. Without this no matter how well
arranged the letter may be, it will create an unfavorable
impression. The type should give a clear, sharp
impression, and all impressions should have the same
degree of density. This depends mainly on two fac-
tors— the kind and quality of ribbon, and the evenness
of impression of the typist's touch. The type must
be clean. Attention must be given to the striking
of capitals and other full-size characters in order
to give them a density equal to the other letters.
Punctuation marks naturally should be struck with a
light touch and should never puncture the paper.
Typographical errors should be entirely eliminated.
If it is necessary to make a correction use the eraser
with skill. Pernicious as the eraser is it must be used
occasionally. Letters should never be struck one over
another or x'd out. Make erasures clean. The lines
of a letter should be of as nearly equal length as pos-
sible. By returning the carriage instantly upon the
signal the ragged appearance of the right hand margin
may be avoided.
Letters should 'be of the regulation letter size-
s' x 11 inches in all cases. Modern filing systems
have been designed on the basis of this size. Half
sheets are a misfit in the files.
MAKING THE BUSINESS LETTER ATTRACTIVE 27
It is customary nowadays to omit the punctuation
after the date line and also after the lines of the address.
The omission of punctuation marks in these points is
sanctioned by good authorities, and it adds much to
the appearance of the letter. There is really no
necessity for punctuation marks at these points, as
they add nothing to clearness. The object of the
punctuation mark is to assist the reader in clearly
interpreting the printed or written sentence. Start
DILL & COLLINS CO.
PAPER MAKERS.
DELAWARE PAPER MILLS.
Mr H. L. Paster
1957 Broadway
Hew York City
ILLUSTRATION OF ENVELOPE WITH BLOCKED ADDRESS
the date line and complimentary closing at a point
which make them balance with the rest of the letter.
Titles following signatures should also be placed
to balance with the letter and signature. It is not
necessary to place punctuation marks after these.
Punctuation marks may also be omitted on envelopes.
A correctly proportioned envelope with the address
well displayed has also an important bearing on the
28 SECRETARIAL STUDIES
impression the letter will make. The illustrations
show envelopes with the addresses correctly placed.
As in the address in the letter itself, the punctuation
marks may be omitted from the envelope. The ar-
rangements will serve as a guide in addressing any
size or shape of envelope, the spacing and indention
being varied to meet the requirements of clearness
and balance. If the name is a very long one — as,
for example, "The State Agricultural and Mechani-
RETURN IN nvt DAY* TO
740 BROADWAY
NEW YORK
The J s Billings Company
285 Fifth Avenue
New York City
ILLUSTRATION OF ENVELOPE WITH INDENTED ADDRESS
cal College of South Carolina" — it should be divided
into two lines separated by a single space. As a rule use
double space on the ordinary size business envelope;
triple space gives a better appearance on large envelopes.
Always see that the address is complete and accurate.
Never use the word "City" in addressing envelopes
for letters going to the same city in which they origin-
ate; always write the name of the city. Avoid abbre-
MAKING THE BUSINESS LETTER ATTRACTIVE 29
viations. Unless another title is given (such as " Hon.,"
"Rev.") prefix "Mr.," "Mrs." or "Miss" to the name.
In letters addressed to firms prefix the title "Messrs."
"Messrs." is not used, however, in letters addressed
to corporations. The words, "Personal," "Tran-
sient, " name of the county, the post-office box number,
or the sub-station, may be placed in the lower left-hand
corner of the envelope.
SECRETARIAL PROBLEMS
Review and Research Questions
1. Describe the fundamentals of artistic display of busi-
ness letters.
2. Give three important factors in securing effective
typing.
3. How may the secretary estimate from his shorthand
notes the amount of space necessary for typing?
4. How should the date and address on a business letter
be punctuated? Illustrate.
5. Name the important points to be observed in address-
ing envelopes.
Laboratory Assignments
1. Dictation. The letters dictated by the manager will
be of varying length. At the end of each letter make a
note of the type of letter for your guidance in typing,
whether long, short, or medium.
2. Transcription. In transcribing, follow the sugges-
tions for correct arrangement, typing, etc., using the sta-
tionery provided in the Exercise Book for the purpose.
The corporation signature is to appear on each letter.
3. Envelopes. Address envelopes for all letters. Slip
the top of the letter under the flap of the corresponding
envelope. All letters are to be submitted to the manager
for approval.
SECTION IV
TITLES OF ADDRESS, SALUTATIONS, SIGNATURES
Custom decrees that every name must carry with
it a title. The titles generally used are Messrs., Mr.,
Mrs., Miss, Hon., Dr., Prof., and occasionally Esq.
Messrs., the abbreviation of Messieurs, the French
for gentlemen is applied to business firms that are in
the nature of partnerships; as, Bond Bros. &f Company,
Robertson & Smith, Barnett & Fox. Such partner-
ship names can generally be distinguished by "&"
preceding the word "company." Although many
such firms are in reality corporations, the rule is a safe
one to follow; the legal status of the company has
nothing to do with the form of address. Broadway
Cap Company, Great Lakes Dock Company, are
obviously corporation names and should not carry the
title Messrs.
Mr. is the title applied to a man who has no other
known title; as, Mr. Harris Grey.
Mrs. is the title of a married woman; as, Mrs. Truman
P. Handy. A widow in signing a letter should use
her own given name, or initials, and should prefix
Mrs. in parentheses before the name; as (Mrs.) Mary
Benjamin. A married woman should sign her own
given name, and write underneath, in parenthesis, the
name of her husband with Mrs. prefixed; thus, Sarah
Brock (Mrs. Arthur S. Brock). If a woman holds
so '
TITLES OF ADDRESS SALUTATIONS SIGNATURES 31
an official position she is given the same title that
in the same case would be given to a man. The
salutation for a woman is Dear Madam, whether she
is married or single.
Hon. (the abbreviation of Honorable) should be pre-
fixed to the names of those who occupy, or have occu-
pied, important government positions — cabinet officers,
senators, ambassadors, governors, lieutenant governors,
members of congress or of state legislatures, judges,
mayors, etc.
Rev. is the title given to clergymen. Rev. Dr. may
be applied, when the given name or initials are un-
known, to a clergyman who is the holder of a scholastic
degree containing the letter "D."
Dr. is properly applied to any one, either a man or
woman, who is the holder of a scholastic degree contain-
ing the letter "D."
Prof, is applied only to one holding a professorship
in an educational institution conferring degrees. It is
not properly applied to teachers in secondary schools
or to teachers in general.
Esq. is used to some extent in the legal profession,
but it is gradually giving way to the title of Mr. The
two titles — Mr. and Esq. — should not be used
together.
The titles Professor, Governor, Lieutenant, President,
Captain, General, etc., should not be abbreviated except
when the given name is written. Examples: Gov.
Grover Cleveland. If the given name is omitted, the
title should be spelled out — Governor Cleveland.
No two of the foregoing titles may be used together,
except in the instance noted above of Rev. Dr., and
32 SECRETARIAL STUDIES
then only when the given name is omitted — Rev.
Dr. van Dyke. It is a mark of discourtesy to omit
titles of distinction.
Do not use non-professional titles in the addresses
on letters.
General Manager, President, Secretary, etc., follow-
ing a name are used merely as titles of designation
and do not affect the prefixed title, whatever it may be.
The President: To the President, Washington, D. C.,
Sir: or Mr. President; The President is the only
official whose name may be omitted in the address.
The Vice-President: To the Hon. Calvin Coolidge,
Vice-President of the United States, Washington, D. C.,
Sir:
A Cabinet Officer: To the Hon. Charles E. Hughes,
Secretary of State, Washington, D. C., Sir:
A United States Senator: Hon. Henry Cabot Lodge,
U. S. Senate, Washington, D. C., Senator: (My dear
Senator, if the writer is an acquaintance.)
A Justice of the Supreme Court: Hon. William H.
Taft, Chief Justice of the United States, Washington,
D. C., Sir: *
A Congressman: Hon. Julius Kahn, House of
Representatives, Washington, D. C., Sir:
A Governor: To His Excellency Nathan L. Miller,
Governor of New York, Albany, N. Y. Sir: or Governor:
Army and Navy — A General: Gen. John J. Pershing,
Chief of Staff, War Department, Washington, D. C.,
General:
NOTE: In addressing communications to departments
of the Government, address the office rather than the indi-
vidual.
TITLES OF ADDRESS SALUTATIONS SIGNATURES 33
A Minor Commissioned Officer: Maj. William A.
Flower, The War Department, Washington, D. C.y
Major:
(Give the rank in the salutation to any officer of the
army or the navy above the rank of Lieutenant;
"Sir" is the proper salutation for a Lieutenant or
noncommissioned officer.)
The Admiral: Admiral (Name), Navy Department,
Washington, D. C., Admiral: (There is at present no
Admiral.)
A Rear Admiral: Rear Admiral Spencer S. Wood,
Navy Department, Washington, D. C., Rear Admiral:
A Commander: Commander Henry J. Aiken, Bureau
of Navigation, Washington, D. C., Commander:
Clergy, Protestant — A Bishop (other than a Method-
ist) : To the Right Reverend Wm. T. Manning, Bishop
of New York, New York City, Right Reverend Sir:
A Methodist Bishop, A Clergyman, or Rector: Rev.
Edwin H. Hughes, Boston, Mass., Reverend Sir: or
Reverend and Dear Sir:
Clergy, Hebrew — A Rabbi : Rev. Dr. Joseph Silverman,
New York City, Reverend Sir: or Reverend and Dear Sir:
Clergy, Roman Catholic — A Cardinal: His Emi-
nence, William Cardinal O'Connell, the Cathedral, Bos-
ton, Mass., Your Eminence:
An Archbishop: Most Reverend Patrick J. Hayes,
D. D., Archbishop of New York, New York City, Most
Reverend and Dear Sir. or Your Grace:
A Bishop: Right Reverend Edward P. Allen, D. D.,
Mobile, Alabama, Right Reverend and Dear Sir: or
Right Reverend Bishop:
A Female Superior of Order: Reverend Mother
34 SECRETARIAL STUDIES
Xavier, St. Elizabeth's Convent, Convent, N. J., Reverend
Madam: or Reverend Mother:
Priest: Reverend G. H. Mueller, St. Michael's Roman
Catholic Church, Cranford,N. J.y Reverend and Dear Sir:
or Reverend and Dear Father:
SECRETARIAL PROBLEMS
Review and Research Questions
1. ^ What is the object of introducing the subject of titles
at this point in the study?
Laboratory Assignments
1. Type the following names and addresses correctly
in the form they should appear in a letter, inserting the
salutations:
(a) Mr. Arthur S. Carey, 32 Oak Street, Northampton,
Massachusetts.
(b) Mrs. Samuel A. Huntington, 4321 Okenwald Ave.,
Chicago, Illinois.
(c) Williams & Wright, 32 Bond Street, London, Eng-
land.
(d) Henry A. Farrell, Ph.D., 193 Crescent Street,
Denver, Colorado.
(e) James L. Merriam, D.D., The Rectory, Laurel,
Mississippi.
(f) The Governor of your State.
(g) The President of the United States.
(h) The Vice-President of the United States.
(i) The Secretary of the Navy.
(j) The Senior Senator from your state.
(k) The Representative from your district.
(1) The Priest or Minister of your church.
(m) The Bishop of the diocese in which you live.
(n) Captain Roger S. Bolton, The War Department,
Washington, D. C.
(o) Lieutenant Marshall J. Worth, The War Depart-
ment, Washington, D. C.
2. Dictation. 3. Transcription.
TITLES OF ADDRESS SALUTATIONS SIGNATURES 35
COMMERCIAL ABBREVIATIONS
The following list of commercial abbreviations is
given for study and reference. The use of commer-
cial abbreviations is rarely understood by young
stenographers, and for this reason, if for no other,
they should be sparingly employed. A knowledge of
them, however, is almost imperative in business now-
adays because of the frequency wwith hich they are
used. There is a growing tendency among the best
business houses to eliminate as many abbreviations
as possible, except in reports, accounts, and matter
of a statistical nature. In the ordinary run of busi-
ness letters, such words as "ultimo," "instant/* etc.,
are better written out when occurring in the body of
the letter. There is one safe rule to follow when in
doubt — write the equivalent words in full.
Common Commercial Abbreviations — The printers*
"Style Book" says: Set without space between
letters of abbreviation. This rule, however, is not
closely followed in typewritten abbreviations, such as,
for example, C. O. D., and the more common practice
is to place one space after the period, in harmony with
the spacing after initials. The reason for this is that
each initial stands for a separate word; if the words
were written separately a space would be used. Many
general abbreviations, as Mr., P. M., etc., are omitted
from the list. Some abbreviations occur only within
sentences and should begin with a small letter. When
such abbreviations as cts., f. o. b., amt., etc., occur
within a sentence, use small letters.
36
SECRETARIAL STUDIES
LIST OF COMMON COMMERCIAL ABBREVIATIONS
Al Highest Grade
Acct., a/c Acconnt
@ Account of, at
rate of
Ack'd Acknowledged
Advt., ad .... Advertisement
Agmt Agreement
Agt Agent
Amt Amount
Ann Annual
Anon Anonymous
Ans Answer
Ass'n Association
Av., Ave Avenue
Bal Balance
B/S Balance Sheet
Bk Book
Bbl Barrel
Bdl Bundle
Bds Boards
B/L Bill of Lading
B. O Buyer's
Opinion
Bldg Building
Bu Bushel
Ctf Certificate
Chap Chapter
C. I. F Cost, Insur-
ance, Freight
C. O. D Cash on
Delivery
Coll. Tr Collateral
Trust
Cwt Hundred-
weight
Co Company
c/o Care of
Com Common
(Stock)
Comm Commission,
Committee
Cong Congress,
Congressional
Cons Consolidated,
Consolidation
Conv Convertible
Corp Corporation
Cr Creditor
Cts., C Cents
Cum Cumulative
Deb Debenture
Dept Department
Diet Dictionary
Direct Directory
Disc Discount
Dist District
Div Division,
Dividend
Do Ditto, the
same
Doc Document
Dr Debtor
Ea Each
Earn Earnings
Econ Economics
Elec Electric
Empl Employment
E. O. D Every other
day
E. & O. E... Errors and
omissions
excepted
TITLES OF ADDRESS SALUTATIONS SIGNATURES 37
Equip Equipment
Et al And others
Etc (Et cetera) and
so forth
Ex., Exch. . . .Exchange
Exp Expense,
Express
Ext Extension
Fgt., Frt Freight
F. O. B Free on Board
Ft Foot, feet
Gal Gallon
Gen'l General
Gov't Government
H.,Hr Hour
H. P Horse-power
I. C. C Interstate
Commerce
Commission
Impr Improvement
In Inch
Inc Income (tax,
mtg.,)
Incorporated
Ind Indenture
Ins Insurance
Int Interest
Inv Investment,
Invoice
Lb Pound
Legis Legislation,
Legislature
L. C. L Less than car-
load
Ltd Limited
Meet Meeting
Memo.,Mem . Memorandum
Mfg Manufacturing
Mfr Manufacturer
Mgr '. . .Manager
Min Minute
Misc Miscellaneous
Mo Month
Mtg Mortgage
Nat'l National
No Number
O. K.* All right
Org Organization
Oz Ounce
P Page
Pk Peck
% Per cent
Pkg Package
PP Pages
Pref Preferred
(stock)
Pt Pint
Qr Quarter
Qt Quart
Rec'd Received
R. R Railroad
Ry Railway
Ref Reference,
Refunding
The authorized forms for O.K. are: O.K.'d, O.K.ing, O.K.'s. The cor-
rect possessive form of Co. is Co.'s. The plural of B/L is written Bs/L,
also B/Ls, but the former seems to be more logical. The plural of most
abbreviations is formed by simply adding s; as, hrs., sts., mfrs., etc. The
tendency is to drop the apostrophe in abbreviations like bldg., mfg., etc.
38 SECRETARIAL STUDIES
Reorg Reorgani- Idaho, Iowa, Maine, Ohio,
zation Samoa, Utah.
Rep't Report S. S Steamship
St Saint, street Subsid Subsidiary
Sav. Bks Savings banks Supp Supplement
Sec'y Secretary Synd Syndicate
S. F Sinking fund Syn Synonym,
Something synonymous
omitted Tel Telegraph
? Something Telephone
supplied T. F Till forbidden
Sq Square Tr Trust, trustee
States (Standard abbrevia- Vol or v Volume
tions for states, with the Wk Week
exception of the following, Yd Yard
which should be written out: Yr Year
Alaska, Guam, Hawaii,
It will be noted from the foregoing that there seems
to be no consistency in the employment of capitals
or small letters used in writing abbreviations. There
is no rule that can be followed invariably. The
principal tendency is toward writing the abbreviations
with small letters wherever possible. This is logical for
the reason that if we wrote the words in full, initial
capitals would not be employed. On the other hand with
the ordinary typewriter it is not convenient to write
capitals since the shift key has to be used to write the
period.
SECRETARIAL PROBLEMS
Review and Research Questions
1. Why is a knowledge of commercial abbreviations
necessary?
2. When are abbreviations properly used?
3. How does the typing of commercial abbreviations
differ from the printers "style book" practice?
TITLES OF ADDRESS SALUTATIONS SIGNATURES 39
4. What rule is followed in capitalizing abbreviations?
5. Give the names of states that are to be written in full
instead of abbreviated.
Laboratory Assignments
1. Dictation. Follow the instruction given in the pre-
ceding assignments.
2. Transcription. Follow the instruction given in the
preceding assignments.
SECTION V
HANDLING DICTATION EFFECTIVELY
A good workman is known by the method he follows
in accomplishing his task. The secretary who takes
no dictation whatever is the exception. The first step
toward handling dictation effectively is to have all
your tools in working order. All the mechanical
details of your work should be systematized, and the
sooner you transfer these to correct habit, the more
effective your work will become. Your notebook in
which you take dictation should be dated daily.
Names should be written with exactness and with
particular attention to the spelling. This can be
ascertained from the original letters. In cases where
the letter being dictated is an initial letter, you should
ascertain the spelling of the name, and the correct
address. Common names may be written in short-
hand. The list of common surnames given in Gregg
Speed Studies will be useful in forming correct outlines
for these. Unusual names, or those in which doubt
about the spelling may arise, should be written in
longhand. Wherever it is possible use shorthand, for
it is far swifter and you will have time to write a correct
shorthand outline much more accurately than you
can one in hurriedly scribbled longhand.
Notes should be taken systematically. Dictation
is rarely so swift that a skillful writer cannot find time
40
HANDLING DICTATION EFFECTIVELY 41
to decide upon the punctuation, capitalization, para-
graphing, and other details of the letter while taking
the dictation. The dictator will frequently pause in
his dictation to decide upon the exact wording he
wishes to use, or to develop an idea more completely.
Such moments of respite should be utilized by the
secretary in going over notes already taken in rewriting
an outline, here and there, and in determining the form,
punctuation, etc., of the letter.
When changes are made in a letter by the dictator,
the secretary should use care to make them correctly.
Occasionally a dictator will want to make an inter-
lineation which is so long that it is inconvenient to
write it in the space between the notes already written.
SECRETARY'S EFFICIENCY DESK
A convenient way to take care of this is to indicate
the first interlineation by the figure / over a caret
and then take down the matter to be interlined on the
next page of the notebook. Nearly all stenographers
show a surprising lack of system in such matters.
42 SECRETARIAL STUDIES
In transcribing make it a rule to read each sentence
or letter intelligently. Do not type anything that
does not make sense, simply because "you have it in
your notes." If you cannot get sense from your notes,
you should go straight to the dictator and find out
what was meant. Put aside letters in which you en-
counter difficulties of this kind and take them up with
the dictator after the rest of your letters have been
typed, unless they are letters which he has requested
you to return immediately.
When the notes have been typed, draw a pencil line
vertically through the page to show that it has been
transcribed. The secretary should remember that he
may find it necessary to consult his notebook on
occasion, sometimes months after the notes were
taken, and he will be expected to read his shorthand
readily. Consequently, the notes should be taken
with as great care as if they were the only possible
record. Notebooks should be filed systematically so
that in case reference to them is necessary, it may be
done without waste of time.
When the secretary is called for dictation, he should
be constantly on the alert, keeping his mind closely
concentrated on his work. Many dictators do not
enunciate their words distinctly. It will be necessary
at all times to follow the sense of the dictation. Mis-
hearing is a frequent source of errors in transcribing.
Unfamiliar words should be looked up in the dictionary.
If the secretary will take the trouble to make a list
of these at the end of each business day, and consult
the dictionary for the spelling and meaning of the
HANDLING DICTATION EFFECTIVELY 43
words, he will find that his vocabulary is growing at
a most encouraging rate.
The secretary must see that his written record of
what was dictated is irreproachable from the English
point of view. Dictators are not always grammatical
in their statements, accurate as to facts, or happy in
their choice of words. It is the duty of the secretary to
inquire tactfully about questionable statements when
necessary, and to help the dictator to make them clear.
Corrections in English, of course, should be made
without comment, but it will be necessary to get
authoritative facts.
The dictator should not be interrupted while dictat-
ing a letter. Wait until the letter is completed before
asking any questions. If the secretary is in doubt
about a word as the matter is dictated, write the word
you understand, placing a circle around it. Very
often the word will be suggested when the sentence is
completed, or it may be repeated later on. If not, the
matter may be discussed with the dictator after the
dictation period is finished.
It occasionally happens that instructions, or even
letters, must be taken over the telephone. The
secretary will therefore make it a rule when he answers
the telephone to provide himself with pad and pencil
so that he will not be delayed in taking such messages.
The accuracy of dictation will depend somewhat upon
the conditions under which one writes. The secretary
is entitled to proper surroundings, but at the same time
he should accustom himself to inconveniences, since
it is not always possible to provide ideal working
conditions.
44 SECRETARIAL STUDIES
The student of Secretarial Studies should make it a
practice to follow the foregoing suggestions in all his
work in school in order that his technique of handling
dictation may become automatic.
SECRETARIAL PROBLEMS
Review and Research Questions
1. Name five features of a secretary's work that should
receive attention early in his experience as a stenographer.
2. Give the steps used in taking notes systematically.
3. How are changes in dictation noted by the stenographer
or secretary?
4. How are the transcribed notes marked to show that
transcription has been completed ?
5. What steps must the secretary take about matter
that does not seem to make sense ?
6. What test should the secretary put to each sentence
he is typing?
7. If a word or part of a sentence is not understood
during the time of dictation, what should the secretary do?
Laboratory Assignments
1. Dictation. 2. Transcription.
ORGANIZING TRANSCRIPTION
In transcribing, speed and accuracy are greatly-
facilitated by working out a plan of procedure and
following it. Certain preliminary steps must be taken
before the actual transcribing can be begun. The sec-
retary must see that his machine is in proper working
order — oiled, type cleaned — and that all supplies such as
stationery, blanks, etc., needed for completing his work
are at hand. His desk should be provided with whatever
HANDLING DICTATION EFFECTIVELY 45
reference oooks are necessary to carry on his work
effectively as, for example, a dictionary; the office
style book, if there is one, or, in lieu of this, the style
book of the University of Chicago or some similar work;
books on English, synonyms, and whatever books
relating to the business that he must refer to, even
occasionally. The stationery, telegraph blanks, car-
bons, envelopes, and advertising literature needed
in his work should be placed in convenient receptacles
in his desk, with the most used supplies nearest at
hand. Much also depends on the type of desk the
secretary uses and how scientifically all his working
tools are arranged for easy access. With these pre-
liminary steps disposed of, success in transcribing will
depend very largely upon two factors:
1. Ability to read shorthand quickly and accurately.
2. Ability to type correctly without giving conscious
thought to the mechanics of the work.
If the secretary-student is weak on either of these
he should correct the weakness by study and practice.
Read critically all the shorthand that time will
allow, both shorthand plates and your own notes.
Analyze characters, memorize the correct forms, and
use them in taking dictation. Fundamentally, good
transcribing rests on good shorthand. The secretary
who cannot read his notes rapidly enough to utilize
his full speed in typing should practice until his reading
speed is increased to a point that will enable him to
benefit by his typing speed. Reading shorthand notes
is merely a matter of practice if the proper foundation
of correct shorthand writing has been acquired. In
taking fast dictation be sure to write shorthand just
46 SECRETARIAL STUDIES
as you have been trained to write it, as correctly as
you can according to the principles of the system, but
write each word anyway, whether you can determine
the best outline or not.
Try to make the execution of the notes as accurate
as possible.
Think of the sense of each sentence as the dictation
is being taken. Indicate the ends of sentences. Failure
to do this is perhaps responsible for more mistakes in
transcribing than any other one thing. If the dicta-
tion is not rapid and if there are pauses here and there,
plan the arrangement of the letter and decide upon the
punctuation. Many of the punctuation marks can
be inserted in the notes. If this is done, speed in
transcribing will be greatly increased. At every lull
in the dictation run back over your notes and "fix
them up," making corrections and revisions that will
enable you to read them more quickly and accurately.
Indicate necessary capitalization by placing two short
dashes underneath the outline.
By observation the length of the letter may be cal-
culated and the use of single or double space deter-
mined. This should be indicated in your notes. If
there is no opportunity to do this during the dictation
it should be done before beginning to transcribe, at
least during the early stages of your experience as a
secretary. Read the notes of each letter through
before starting to write. Type at a rate that insures
accuracy, as the correction of errors in typing often
more than offsets any gains from typing speedily.
Much time is wasted by the beginning secretary in
placing the paper in the machine, in adjusting it, and in
HANDLING DICTATION EFFECTIVELY 47
other mechanical operations that should be subjected to
motion study. Correct operation should be a matter
of habit. In transcribing do not hurry at first. In
the first transcribing there will be a strong inclination
to watch either the keyboard or the copy. Refrain
from doing this as it merely distracts attention, and
results in errors and a limited production. Learn to
transcribe in an orderly way. Make every effort
count. Concentrate your mind on your work.
These suggestions have to do with the technique of
shorthand and typewriting, but there are many other
elements entering into the question of rapid and
correct transcription. The most important of these
is the organization of the matter to be transcribed.
The secretary may have in his notebook fifty or one
hundred letters. Some of them may be more import-
ant than others, and may be wanted for an earlier mail.
If instruction is given about these while dictation is
being taken the fact should be noted in the margin of
your notebook. Before starting to transcribe, run over
these notations and instructions and select the letters
that are to be transcribed first. If inclosures are to be
sent, these should be properly assembled so that as
you write each letter its proper inclosure may be
attached to it. Many secretaries find it an advantage
to address the envelope first and place inclosures in it
before starting to transcribe the letters. This natur-
ally necessitates determining the size of the envelope
used. After letters have been transcribed and inclo-
sures attached, they should be placed face down with
the flaps of the envelope on the top of the letters. If
it is the business of the secretary to file the original
48 SECRETARIAL STUDIES
letter with carbons these should be attached and placed
in a tray ready for riling at the first opportunity. Let-
ters should be filed as soon as possible. If corrections
are made on letters, the secretary should see that the
carbons are also corrected.
After deciding upon a plan of transcribing, follow the
established practice to the letter until you discover ways
of improving it. In other words, make the procedure of
transcribing automatic. By following the suggestions
laid down here in all your work in this course, you will
acquire correct habits of transcribing that will carryover
into your work as a secretary in the business office.
Preparing Mail for Signature — Letters should not
be sent to the dictator for signature until the secretary
is sure that everything has been done to make them
complete as to content and appearance. Read care-
fully all letters before removing them from the machine,
and make a proper analysis of all statements, figures,
inclosures, etc. Inclosures may either be placed in the
correct envelope or attached to the letters with clips.
One precaution must be constantly observed with
regard to the use of clips. They are quite likely to pick
up other papers. This must be guarded against by
constantly verifying all letters, documents, and inclo-
sures. If inclosures are to be sent in a letter this fact
should be indicated in the lower left-hand corner, as,
for example: Inclosures 1, 2, or 3 as the case may be.
This serves to call attention to inclosures. In some
cases where important papers or a number of miscel-
laneous papers are to go in one letter these should be
listed by name in the lower left-hand corner. The
secretary must leave ample space for the signature.
HANDLING DICTATION EFFECTIVELY 49
This may be determined by the nature of the signature.
A practice has grown up of having the signature typed
as well as pen-written. It is a practice that is to be
commended for the reason that it eliminates many
errors in reading signatures. Signatures are, as a
rule, notoriously illegible. Many business men labor
under the delusion that an illegible signature is neces-
sary to protect them against forgery — that it is a mark
of distinction to be able to write a name so nobody can
decipher it. Like all delusions there is little basis for
this. The typewritten name should be placed directly
below the space for the real signature. Examples
of this will be found under the heading, "Arranging
Business Letters Attractively. "
SECRETARIAL PROBLEMS
Review and Research Questions
1. Describe the initial steps necessary in handling dicta-
tion effectively.
2. How should a notebook be arranged by the secretary?
3. How may the secretary utilize the time during pauses
in dictation?
4. How are interlineations in notes made?
5. Describe the steps in organizing transcription.
6. What is the practice with regard to inclosures?
7. How are carbons filed?
8. Describe the method of preparing mail for signature.
Laboratory Assignments
1. Chart the steps you follow in transcription.
2. Dictation. 3. Transcription.
SECTION VI
EFFECTIVE HANDLING OF CORRESPONDENCE
Outgoing Mail — How much contact the secretary will
have with the mail, both outgoing and incoming, will
depend upon the work of the office in which he is
engaged; but the more he knows about it, the better he
will be able to serve when the occasion demands. As
has been said before, the secretary's life in the office is
made up of details. He never knows when he will be
called upon to perform a given duty, and very often
these duties extend beyond what he is ordinarily
expected to do.
In larger organizations there is a mailing depart-
ment and so far as outgoing mail is concerned all the
secretary will need to do will be to see that his employ-
er's mail is delivered to the person who collects the
mail from the various departments, "signed, sealed,
and delivered."
Every detail of the transaction up to this point is in
his hands. Some secretaries are so methodical as to
keep a record of every piece of mail sent out, the pur-
pose being to save themselves from any embarrass-
ment in case of delay. This is a questionable practice,
however, for the time spent in keeping records will
probably amount to more than is necessary for the
secretary to attend to the folding, sealing, stamping,
and mailing himself. Important documents or letters
so
EFFECTIVE HANDLING OF CORRESPONDENCE 51
should be sent by registered mail, in which case a
receipt for them is available in case questions arise.
Whether or not this work on the part of the secretary
is necessary will depend upon the general efficiency
of the office force dealing with this particular activity.
In smaller offices the secretary may look after the mail
of the entire office, in which case it will be necessary
for him to be familiar with the practice here outlined.
Gathering the Mail — Gather the mail, together with
the carbon copies of letters, and bring it to your desk,
or to the mailing table provided for that purpose,
which should be provided with stamps of various
denominations, and a cup and moistened sponge. All
the letters, which will be slipped under the flap of the
envelope in each case, with the addressed side up,
should be placed in a stack, unless the quantity is too
large, when they may be divided into convenient
units. If you yourself have written the letters, you
will separate the carbons before sending the mail to be
signed.
Folding and Sealing Letters — In folding a letter for
the ordinary business envelope (No. 6^2), fold upward
from the bottom, bringing the lower edge to within
approximately one-fourth of an inch from the top.
Then make two folds from left to right, making the
second fold so that the edge of the last will come
within about one-fourth of an inch from the first fold.
Grasp the upper right-hand corner and insert the
letter in the envelope without turning it over. The
flap of the envelope should be left open. Stack all
the letters with the address away from you and spread
them on the table in a row. By drawing your thumb
52-
SECRETARIAL STUDIES
across them they will be spread sufficiently to leave
the gummed edges of the flaps exposed. Run a sponge
over these, seeing to it that the sponge is not so moist
as to "lick up" all the mucilage. The flaps can then
FIG. 1. FIG. 2.
HOW TO FOLD A LETTER PROPERLY
FIG. 3.
be folded down one at a time. A little experimenta-
tion will help you to do this effectively without loss of
time. Handling all the operations of mailing is mechan-
ical. Work out a plan for performing them and follow
it precisely. Two objects will be gained by this: First
making a plan enables you to arrange everything in con-
venient order and thus saves time in handling. Second,
if you do a mechanical act habitually, it is more apt
to be correct. It tends to eliminate mistakes.
Letters requiring larger envelopes (No. 10) are
folded from the bottom twice, the first fold dividing
the letter about one-third the distance from the top,
the second fold coming within about one-fourth of an
inch from the top. The object in leaving this quarter
inch in each instance is to enable the receiver to open
the letter without the difficulty that would be occa-
sioned should the folds be equal. Follow the same
procedure in moistening and sealing as with the ordinary
envelope.
EFFECTIVE HANDLING OF CORRESPONDENCE 53
Stamps are affixed in the most economical way in the
following manner: Place the envelopes in front of
you in orderly piles. The stamps, torn along the
perforations into horizontal strips, with mucilage side
up, and the sponge cup, should be placed at your right
side. Moisten a complete strip with one stroke of the
hands. A little practice will enable you to do this
skillfully. Affix the stamp with the left hand and press
it down firmly with the right hand, simultaneously
twisting the stamp loose from the strip with the left
hand and moving the envelope along with the right
hand to expose the next envelope to be stamped.
Window Envelopes — Window envelopes require a
special method of folding in order that the address may
appear properly in the "window."
Points to be Observed in Preparing Mail:
1. Scan each letter to see that it has been properly
signed.
2. Check the address on the envelope with the letter.
3. See that each letter has its carbon copy.
4. Be alert to discover any foreign letters and place
these in a stack by themselves, so that proper postage will
be a matter of exactness.
5. On all domestic mail (United States) you will be
safe in affixing a two-cent stamp on one- or two-page
letters that do not contain heavy inclosures.
6. Weigh all pieces about which there is doubt as to the
amount of postage needed.
7. Stamps inclosed in letters should be wrapped in waxed
paper. They should not be sent loose or stuck to the letter.
8. Clumsy inclosures should not be sent in letters.
9. Check all letters for inclosures and see that the
proper inclosure is made.
10. After the mail has been made up place it all at once
in the mail chute or box.
54 SECRETARIAL STUDIES
11. Check to see that booklets, catalogues, etc., men-
tioned in letters to be sent under another envelope, are sent.
Except in special cases advertising circulars should be sent
seperately.
Employer s Confidential Mail. If your work is
confined exclusively to the operations of one executive,
there will be much of his outgoing mail, owing to its
confidential nature, that you must look after personally,
even to seeing that it gets into the mail chute. Letters
of this character should not be sent unsealed to the
regular mailing department.
Usually an executive who has many confidential
letters or documents has a special letterhead, which is to
be used for the official letters emanating from his office.
The executive will instruct you as to the letters that
are to be written on the special letterhead until your
judgment in the matter has been developed to a point
where he can trust you to make the decision yourself.
Letters, of course, that relate to the business in general
will be written on the regular stationery and can be
handled by the regular mailing department, but this
procedure will depend largely upon the organization
and practice of the office. The secretary must use
scrupulous care in handling the executive's personal
mail, taking particular pains with every detail of it
up to the time it goes into the mail box, to make sure
that it truly reflects the dignity of the office.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What connection will the secretary have with the
handling of mail in a large office? In a small office?
2. What is the function of the mailing department?
EFFECTIVE HANDLING OF CORRESPONDENCE 55
3. Describe the method of gathering the mail.
4. Describe and illustrate the method of folding letters:
(a) Letters of ordinary correspondence length.
(b) Long letters requiring large envelopes.
(c) Letters for window envelopes.
5. Describe the method of affixing stamps.
6. How is the employer's confidential mail handled?
Laboratory Assignments
1. Bring to your desk all the letters that you have
transcribed since the beginning of the secretarial work.
See that envelopes are provided, and that all inclosures
are inserted. Sort the letters according to date. If
properly kept in the folder, they should be in chronological
order. After signing all letters, first with the name of the
company as instructed, then with your signature under-
neath with the word "By" preceding it, insert them in the
proper envelopes and seal. (See instructions for "Preparing
the Mail for Signature.") These should be kept for use
in the Sections on filing. All articles that have been
transcribed may be left in the folder. They will be called
for later.
2. Dictation. 3. Transcription.
EFFECTIVE HANDLING OF CORRESPONDENCE, 2
Incoming Mail — In the larger offices, where a
regular mailing department is a part of the organiza-
tion and mail-opening clerks look after all the details
of opening, sorting, and delivering it to the offices or
desks, the secretary will not be concerned with any
of the mail except that which comes to his desk. It
is important, however, that he should be familiar with
56 SECRETARIAL STUDIES
the system prevailing in the general office as occasions
may arise when he must take a hand, either in tracing
letters, or in performing other duties.
Mail received in a large office goes directly to the
mail-opening clerks and is sorted. Letters addressed
to certain departments or individuals are sent im-
mediately to them. The remaining mail is then opened,'
sorted, classified, and delivered to the proper depart-
ments as speedily as possible. Unless the mail received
is unusually heavy, it is generally opened by hand,
with an envelope knife. In doing this, care should
be taken not to cut through the letters or any inclosures
that may be in the letters. By placing the letters
face down and running the knife under the flaps,
the mutilation of the contents can be avoided. Each
letter should be inspected as it is opened, and any
inclosure it contains attached to the letter. If any
are missing, make a note of it on the letter. The
opener should be careful to note in each case whether
or not the letter is signed. A surprising number
of letters are mailed without signature. In such
cases attach the envelope to the letter also, as this
may be the means of identifying the writer — either
from the business address on the envelope or the
postmark. In some offices it is a rule to attach
envelopes as a means of showing the date of mailing.
In important documents this sometimes is an essential
matter.
In most offices a clock dating machine is used to date
and time the receipt of mail. In others, a rubber stamp
simply giving the date is sufficient. In still other offices,
a rubber stamp containing the names of all the depart-
EFFECTIVE HANDLING OF CORRESPONDENCE 57
ments or individuals to whom mail is to go, is used to
stamp all incoming mail and it is only necessary in
such instances to check the name or department, and
the classification is complete. The rubber stamping
or clock-dating stamping should be performed at one
time in order to save time. Care should be observed
in placing the dating stamp at a place on the letter where
it does not obliterate any of the writing.
Study and watch each movement of your work in
the mechanical handling of mail to eliminate waste
motion. It is important that all mail be delivered to
the proper departments as soon as possible after being
received. There are two methods of classifying mail.
In some offices it is a practice to divide all opened mail
into two groups, letters containing remittances, and
those that do not. In other cases the classification is
made at the time of opening, through the method just
described, of using a rubber stamp containing the names
of the various departments to which the mail is to go.
In such cases any remittances are naturally attached.
The person who opens the mail must be familiar with
the organization, so that he can at a glance tell to
which department a piece of mail should be sent. In
offices where the cash mail is separated from the other,
it is then classified into groups, mail containing cur-
rency, money orders, out-of-town checks, city checks.
These are all listed and sent to the cashier, who handles
the remittances in the usual way. The items are
usually footed, showing the cash received in each class.
In offices where a very large amount of mail is
received daily, either hand-operating or power mail-
opening machines are used. In such offices neither
58 SECRETARIAL STUDIES
the secretary nor the stenographer will have anything
to do with the receiving or sending of mail. It will
be attended to by clerks employed for that purpose.
The Employers Mail — The secretary will have
charge of the employer's individual mail, and that
means not only what is addressed to him, but also the
company mail which comes to his desk. This should
go through the process of opening and inspection as
described in the foregoing. The classification will be
somewhat different.
You should arrange in groups the letters which you
can answer yourself, those that are of a "personal"
nature (if marked "personal" they should not be
opened unless you have specific instructions to do so),
and mail which, while addressed to the employer
individually, should go to some other department.
Some employers insist on seeing even this mail and
the employer's wishes in this respect naturally must be
observed. A great many executives are not personally
efficient when it comes to handling mail. There is a
fascination about reading letters and even answering
them that they cannot resist. As much as possible of
this mail should be diverted from the executive, how-
ever, for it only takes up his time. It will require
the secretary's utmost tact and resourcefulness to
guide his employer into proper methods and the
problem should be approached diplomatically.
The mail that you decide should go to your employ-
er's desk should be placed on it immediately. You can
then proceed to answer the letters which you have
decided to handle yourself. Those which you can
sign yourself should be attended to at once; the others,
EFFECTIVE HANDLING OF CORRESPONDENCE 59
which you judge the employer must sign, should be
placed on his desk. Checks or other remittances
should be sent to the cashier, a notation being made
on the letter of the kind of remittance and the amount.
Documents, reports, and like matters should be
attached to the letters accompanying them.
A certain proportion of the mail received will be of
an advertising nature. This may be of interest to the
advertising department and can be turned over to
that department without further attention. The em-
ployer's personal mail should be put in a separate
group. If others have access to your employer's
office, a place should be provided in his desk where all
matters of this nature can be placed for his immediate
attention without danger of being inspected by others
who may come into the office. The employer's
mail should be guarded against prying eyes. The
secretary will work out a system for handling all
mail in his office; he will study the situation and
develop methods of practice that will enable him to
insure the greatest accuracy with the least possible
loss of time.
Letters which you have answered yourself and are
certain will not need your employer's attention can
be mailed immediately, but the carbon copies should
be placed on your employer's desk for his inspection,
as some matters in connection with them may be
necessary for his information.
Unless you are following a previously outlined method
of handling the mail in your employers office, you
should take up with him your plan, so as to acquaint
him with the mechanics of it.
60 SECRETARIAL STUDIES
SECRETARIAL PROBLEMS
Review and Research Questions
1. How is incoming mail handled in large offices? In
small offices? Give all the steps.
2. What is done with inclosures?
3. How is the employer's incoming mail handled?
4. What is done with advertisements and mail of a
similar type?
5. Make a chart showing the routing of incoming mail
in one of our offices embracing the following departments,
indicating the type of mail going to each department:
Executive. Accounting. Orders. Manufacture.
Laboratory Assignments
1. Bring to your desk all letters that were prepared
for mailing in the laboratory work of the previous sections.
These will now be treated as "incoming mail." Open all
letters, following the procedure outlined in the textbook.
Make a note in each letter of any missing inclosures, if
any, and any other points that need attention. The
purpose of this is to determine whether you have acquired
the proper technique. Re-file these letters and inclosures
in the folder to be used when the section on filing is reached.
2. Dictation. 3. Transportation.
SECTION VII
GOVERNMENTAL CORRESPONDENCE
Governmental correspondence is divided roughly
into three kinds:
(a) The army, (b) the navy, and (c) the departments
of the government which are under the civil service.
The civil departments of the government have no
definite rules for the preparation of their correspond-
ence, and the secretary must accustom himself to the
usage of the particular office in which he happens to
be, in the same way that he would if in an ordinary
business office.
The first sentence of the chapter relating to navy
correspondence in the navy handbook is worth quoting
and remembering:
"Correspondence shall be minimized as much as is
compatible with the public interest as regards the
number of letters written and their length."
For official correspondence in the navy, the regula-
tions prescribe typewriting paper 8 x 10^ inches in
size, instead of the standard 8>^ x 11 inches paper
which is generally used in private offices. Conse-
quently, the secretary will be obliged to make a slightly
different adjustment of the marginal stops on the
typewriter. For carbon copies for the files, green
tissue sheets are used.
61
62 SECRETARIAL STUDIES
After the date of the letter has been written the word
"from" is placed at the left-hand margin followed by
the full name and title of the writer. On the line below,
WAR DEPARTMENT
OFFICE OF THE CHIEF OF STAFF
January 12, 1920
From: Major John Smith, a. 8.,
To: The Chief of Staff.
Subject: Leave of absence.
1. I request 3 days ordinary leave of absence effective
January 20, 1920, to enable me to visit my home in Norfolk,
Virginia.
2. Amount of leave due: 70 days.
3. Amount and dates of ordinary leave during preoading
four years:
Date Leave
Sept. 25, 1916 10
June 12, 1917 5
Oct. 17, 1917 3
Dec. 25, 1918 20
May 2, 1919 30
4. My address while on leave will be care Mrs. John
Smith, 910 Roanoke Street, Norfolk, Virginia.
Approval recommended.
(initialed by Director)
ILLUSTRATION OF GOVERNMENTAL CORRESPONDENCE
GOVERNMENTAL CORRESPONDENCE 63
the word "to" is placed, followed by the official designa-
tion of the office or official addressed. Following the
address, the subject of the correspondence should be
written across the page in the way the communication
will be indexed for filing. In acknowledging and
referring to official communications, the file number
and date be included in the "Reference." The file
number of the letter should be placed in the upper left-
hand corner about one inch from the top and one inch
from the left edge of the page, followed by the initials
of the section preparing the correspondence. Letters
should be written single space with one double space
between paragraphs. Paragraphs are to be numbered
and sub-paragraphs, lettered. The complimentary
opening and closing of the letter is omitted.
Every person in the Navy making an official com-
munication of any kind to any superior authority
other than his immediate commanding officer must
send the communication to his commanding officer to
be remarked upon by him and forwarded.
The forms mentioned are used only in communica-
tions passing between different branches of the navy
or between the navy and other branches of the govern-
ment using the same forms. In writing to those who
do not use such forms, the letter may be written as is
customary in the ordinary business office.
The general regulations regarding the army corre-
spondence are similar, with minor exceptions such as
that providing that communications consisting of less
than eight lines may be double spaced. One require-
ment which might profitably be adopted by the busi-
ness world is that calling for a description of the
64 SECRETARIAL STUDIES
inclosures not fully described in the body of the letter
itself.
On all copies except the original and first carbon of
letters for the signature of the Secretary of War, the
Assistant Secretary of War, or the Chief of Staff, and
of many for the Adjutant General, the initials of the
division and immediately under them the initials of
the officer responsible for the preparation of the paper,
shall be typed in the upper right-hand corner. These
initials shall be typed on all copies of memoranda for
the Chief of Staff. The secretary's initials below the
body of the letter, and to the left, shall appear on all
copies on which the officer's initials appear, but not on
the others. The date is omitted on all letters prepared
for the signature of the Secretary or Assistant Secretary
of War, or the Chief of Staff. The date is inserted
after the signature of the letter.
The secret or confidential stamp is placed both at the
top and bottom of the pages of all secret and confiden-
tial papers. Such papers are always sent by registered
mail or by a special messenger. The secretary is held
responsible for the careful comparison of any quotation
before submitting the finished typed matter, and is
expected to read over the finished work, to correct
misspelled words and typing errors, thereby relieving
the dictator of such details.
Another difference between the usage of the business
office and the Army is the requirement that in assem-
bling the papers which accompany a letter, the envelope
should be placed vertically among the papers and not
horizontally, in order to prevent the edges of the envel-
ope from becoming soiled.
GOVERNMENTAL CORRESPONDENCE 65
All communications which are to be signed by the
Secretary of War or the Chief of Staff must be typed
on machines equipped with elite type. This provision
is necessary in order that minor changes in signatures
and similar corrections may be made in the office of
the Secretary or the General Staff without necessitating
the return of the papers to the division preparing the
document originally.
All communications which are to be signed by any
member of a division should be on the division sta-
tionery. Stationery with the heading "War Depart-
ment, Office of the Chief of Staff, Washington" without
reference to any division of the General Staff will be
used for communications to be signed by the Secretary
of War or the Assistant Secretary of War. The words
"In reply refer to" will be typed or printed in the
upper left-hand corner of all letter paper.
The Army handbook suggests the following check as
an aid to stenographers and secretaries in insuring the
correct and accurate preparation of papers. It might
profitably be used by every stenographer.
1. Have the original papers been definitely disposed of?
2. Have the papers been compared?
3. Has the proper stationery been used ?
4. Are there a sufficient number of copies ?
5. Have the initials of the dictator and stenographer
been typed on the proper copies?
6. Have the file reference numbers been typed on the
proper copies?
7. Have the inclosures been noted and are they all
attached?
8. Are the copies assembled according to instructions ?
9. Have the papers been securely fastened to prevent
66 SECRETARIAL STUDIES
separation in transit, and are they arranged with their
edges even so that no papers will be exposed?
10. Have all carbon copies been marked to show their
proper distribution?
11. Are there any unnecessary carbons attached?
SECRETARIAL PROBLEMS
Review and Research Questions
1. How is governmental correspondence classified?
2. What is the size of the paper prescribed for the official
correspondence of the navy? What is the color of the second
sheets ?
3. When an officer communicates officially with some
superior other than his own immediate commanding officer,
through what channels must the communications pass?
4. How are the envelopes to be placed among the un-
signed correspondence ? How does this differ from the ordin-
ary commercial practice?
5. What are the points suggested by the army handbook
as an aid to secretaries in insuring the correct preparation of
papers ?
6. What is a file number, and what is its purpose?
Laboratory Assignments
To the Secretarial student: It will be necessary for you
to detach the problems in this section from the activities of
our business, and assume that for the time being you are
in the Government Service.
1. Type the following in the proper form:
AG 211, 221 Misc. Div. WPD 426— Current date.
MEMORANDUM FOR THE CHIEF OF STAFF:
Subject: — Handling registered and insured mail in
Military Camps. I. Papers accompanying. Memoran-
dum to the Chief of Staff from The Adjutant General
of the Army, dated January 24, 1920. Recommenda-
GOVERNMENTAL CORRESPONDENCE 67
tion of Camp Inspector, Camp Upton, N. Y. II. The
problem presented. Shall steps be taken to have post
offices at Camps send regular notices of registered letters
and insured parcels and shall the present mail orderly
system be discontinued. III. Facts bearing upon the
problem. 1. The Camp Inspector, Camp Upton,
recommends that regular notices be sent by post office.
2. The Adjutant General states that he agrees with
Camp Inspector. 3. Many complaints have been
received. 4. Postal authorities request that all in-
structions be followed. 5. The present system is satis-
factory at most camps. IV. Opinion of War Plans
Division. That no change in the existing procedure be
made at this time owing to the unsettled conditions.
V. Action recommended. Memorandum for The Adju-
tant General of the Army. VI. Concurrence. The
Adjutant General (Colonels A and B) concurs. Colonel,,
General Staff, Acting Director, W. P. D.
2. Type the following in proper form:
Navy Yard, Puget Sound, Wash., Hull Division,
(Date.) To: Commandant. Subject: Quick-drying
paint. References: (a) Bu. circ. let. 4048-A. 279
(AP), 7-27-11. (b) Bu. circ. let. 4048-A. 306, 1808-A
(13191-A.505) (CH), 3-14-12. (c) Bu. circ. let. 1808-A,
912 (13181-A.477) (CU), 2-12-12. Inclosures: 2. 1. I
request that the Bureau of Construction and Repair
furnish formula for manufacturing slate-color, quick-
drying paint mentioned in the first paragraph of refer-
ence (c). 2. Also request information as to the proper
formula for boot topping on battleships. The second
paragraph of reference (c) states that black, quick-
68 SECRETARIAL STUDIES
\
drying paint is used for boot topping on vessels painted
slate color. Reference (b) gives black boot topping
formula for use on torpedo boats, destroyers, and col-
liers, but states nothing about modifying previous in-
structions regarding boot topping for battleships, the
last instructions received on that point being in reference
(c). Attention invited to inclosure (B) showing samples
of boot topping used on ships at the yard, and that
mixed according to reference (c). Arthur Black. 1st
indorsement. Navy Yard, Puget Sound, Wash.,
(Date.) To Bureau of Construction and Repair.
Subject: Quick-drying paint. Inclosure: I. 1. Ap-
proved and forwarded. E. F. G .
3. Dictation. 4. Transcription.
SECTION VIII
SUGGESTIONS FOR MAKING CORRESPONDENCE EFFECTIVE
In addition to transcribing in perfect form — English,
punctuation, spelling, mechanical arrangement — the
secretary will be expected to write many letters from
brief verbal instructions of his employer, or from
notations on the margins of letters. The quantity of
correspondence he will handle in this way will depend
upon the ability he displays in his first assignments,
his aptitude in grasping the employer's point of view,
and his skill in putting his thoughts in good English.
At first these letters will naturally be of a routine
nature; but the impression which the employer gets
from these first attempts will go a long way toward
securing his confidence in his secretary's ability. The
secretary should be alert to catch the meaning of any
instructions given, taking shorthand notes of important
matters as his employer dictates. It is often difficult
to follow the employer under such circumstances, for
he has a background and- point of view not possessed
by the secretary. The secretary must be sure that he
understands the situation, and any questions necessary
to clear up a questionable point should be asked at the
time it is dictated. In taking down instructions of
this nature, it is well to use the employer's exact words
rather than to brief the instructions as you go. You
can then read the instructions carefully and decide
69
70 SECRETARIAL STUDIES
upon the form your letter will take. In doing this be
careful to observe the following points:
Arrange the ideas in their logical order. Be sure
that you understand all the factors of the correspond-
ence or the matters under consideration. If you do
not, you cannot be expected to write about them
intelligently. Should any questions arise in your
mind that you cannot answer from the instructions
given, take them up with your employer and get all
the facts.
Instructions given verbally are apt to be more in
detail then brief notations, since the employer, having
in mind what he wishes to say, will simply note the
important facts and leave the language to the secretary.
Care must be exercised to use correct language. In
writing any business letter take into consideration the
reader 's ability to understand. The facts should not
only be stated in as exact words as possible, but the
words themselves should be simple and easily under-
stood. Getting an absolute understanding of the idea
of the letter is fundamental. Most of the letters the
secretary will write will possibly deal with one subject
only and will consequently be easily constructed.
Where a letter deals with more than one subject it
is well to make an outline of the subjects so that you
can treat them in logical order and dispose of each fully
as you come to it. Go over your outline and compare
it with the original instructions to see whether you
have incorporated all that was intended. If there are
figures, prices, or data of any kind to go into the
letter that can be verified from other sources, this
should be done. These instructions naturally are for
MAKING CORRESPONDENCE EFFECTIVE 71
the inexperienced secretary. It may seem roundabout
but details seem necessary, and the technique is correct.
As experience is gained and judgment developed, the
process will be shortened.
A letter should be as brief as possible consistent with
giving the complete details for its proper understanding
by the reader. It should be businesslike without being
brusque, mechanical, or discourteous. Its tone should
be in keeping with the occasion. Avoid overworked
words and meaningless phrases. Such expressions as
"we are in receipt of your favor," "we beg to acknowl-
edge receipt," "and in reply would say," "we beg to
state," have no place in modern business correspond-
ence. They are relics of a bygone age, despite the
fact that the average business letter of today is clut-
tered up with any number of them. Much more
effective expressions can be used if a little study is
given to the matter. If you feel that you are weak in
English, you will find it a very useful exercise to
take any one of the dictation books now on the mar-
ket, go through a letter, and underline each expression
that you think is meaningless and out of date. Rewrite
the letter thus treated, aiming to incorporate the same
ideas, but in language that is more appropriate. You
can submit these to your English teacher for criticism.
It is impossible to estimate the waste of time by cor-
respondents, secretaries, and even business men them-
selves, in dictating a letter full of expressions that con-
tribute nothing to the meaning, simply because of a
mistaken idea that business letters should be written
in the language of old-time books on business cor-
respondence. The language of a business letter should
72- SECRETARIAL STUDIES
be live and vital; it should be good English applied to
business situations.
Many secretaries make the mistake of thinking that
letters should conform to a certain formula. If you will
write a letter much as you would state the same facts
or ideas verbally, your letter will be much more effec-
tive. A good business letter always reflects that
evasive quality which we term personality. It should
contain ideas, not mere words. The briefer your
statements are, if clear, the better. Test every
letter you write by the following standards before turn-
ing it over to be read by your employer.
1. Does it contain all the elements essential to a com-
plete understanding ot its content?
2. Is it expressed in clear and forceful English?
3. Is it coherent?
4. Does it convey the idea adequately?
5. Is it typed correctly?
If you are fortunate enough to have a stenographic
assistant, you will test all letters that you dictate by
the foregoing standard, the same as if you had written
them yourself.
SECRETARIAL PROBLEMS
Review and Research Questions
1. Name the five tests to be applied by the secretary
to a business letter.
2. If you should determine that a letter is weak in any
of these factors beyond your control, what steps will you
take?
3. What is meant by "meaningless expressions"? Give
five examples.
MAKING CORRESPONDENCE EFFECTIVE 73
Laboratory Assignments
1. Write the following letters at the suggestion of
the manager:
(a) To the President of the State College declining an
invitation to address the students (on a given
date to be filled in) on the subject of "The Prob-
lem of the Manufacturer." Reason, absence from
the city.
(b) To the Commodore Hotel, New York City, asking
that room and bath be reserved for him on the
fifteenth of next month.
2. Dictation. 3. Transcription.
CONCRETE SUGGESTIONS FOR THE LETTER WRITER, 1
Punctuation, spelling, wording, etc., reflect, favor-
ably or otherwise, upon the reputation of the house.
Good letter writing involves three factors: (1) the
writer, (2) the subject, and, most important, (3) the
reader.
For the sake of the reader, the writer must:
(1) Present his subject clearly and forcefully.
(2) Refer to previous correspondence accurately. (In-
clude dates and figures when necessary.)
(3) Eliminate useless words.
(4) Avoid stereotyped phrases.
(5) Make the letter please the eye. To this end, arrange-
ment, neatness, and perfect workmanship should receive
thoughtful attention.
Dates — Never omit the date. Do not abbreviate the
months. Do not use d^ nd> rd> st.^ or th after the day
of the month. (Write June J, not June 3d.) Do not
use ulf.y inst.y or prox., but name the month. (Write
October 25 ', not 25th ult.)
74 SECRETARIAL STUDIES
Address — Address an officer as Mr. and place his
title and the name of the institution on the line below.
Example :
Mr. Louis J. Weil,
Vice-President UnionExchange National Bank.
Address an employee without title, by the term
Mr.y and place the name of the institution, preceded
by "c/o," on the line below.
Example:
Harvey Murray Esq.
c/o Corn Exchange Bank.
When replying to a company letter signed by an
officer or clerk, address the man himself.
Example:
Mr. Arthur Hastings,
President Great Eastern Paper Co.
Not — Great Eastern Paper Co., Attention of Mr.
Hastings. But when writing for documents or other-
wise originating the correspondence, it is often well
to follow the latter form, which makes the letter pri-
marily a company matter, to be attended to even in
the officer's absence.
When firm names are composed of two or more
surnames, or surnames followed by Co., Bros., etc.,
omit the title Messrs. Examples: Weir & Foley;
Smith Bros; H. & W. B. Drew Company.
In firm titles, spell out or abbreviate and according
to letterhead or signature of firm, but when there is
nothing to prove that two individuals are a firm use
MAKING CORRESPONDENCE EFFECTIVE 75
Messrs. Examples: Messrs. R. L. & N. B. Clapp;
Messrs. William & Henry James.
Write Christian names in full, unless the contrary
practice is indicated by letterhead or signature of
the person addressed.
Abbreviate Co., Bros., Pres., Treas., except in text,
when spell out. Write out Street ', East, West, Broad-
way, etc. Write out Avenue with a short address,
but abbreviate a long one. Examples: 24 Lexington
Ave., 1 Avenue J.
Date Line — Write New York City, not New York,
N. Y. Numbered streets should preferably be written
outo Example: 11 East Seventy- fourth Street. This
form avoids any confusion that may arise from the
house number and the number name of a street following
each other as, 11 74 Street. The above rules are for
letters. In the case of envelopes, be guided by the
eye, and the desire for well proportioned spacing.
Never use rd, th, etc.
Salutation — Firms such as Gimbel Brothers, Daniel
Reeves, Inc., and Harrods, Ltd., should be adressed
Gentlemen. An estate should be adressed Gentlemen,
Example: Estate of William Dick, Gentlemen:
Use Gentlemen, not Dear Sirs. My dear Sir is more
formal than Dear Sir. Use My dear Madam in
preference to Dear Madam, in addressing a woman,
either married or single. Use My dear Mrs. Brown or
Dear Mr. Brown in addressing a woman, or man
known personally. Use Mesdames when addressing
two or more women. Write Mrs. ? when uncertain
whether a woman is married or single. This will
imply doubt, explain the error, if one has been made,
76 SECRETARIAL STUDIES
and will probably call forth the desired information
for future use. Use capitals for the first word of the
salutation, and for the word that stands in place of the
name. Example: My dear Sir: Use a colon after the
salutation. There is no reason for adding a dash.
Example: Dear Sir: The salutation is rarely used
on a memo, in inter-house correspondence.
Complimentary Close and Signature — "Yours very
truly" is the best complimentary close for formal letters.
" Very sincerely yours" may be used only when personal
relations exist. The complimentary close should be
started midway between the margins, two spaces below
the last line of the letter. When an officer's title is
given, it should be placed about five lines below and
four spaces to the right, (unless, in the case of a narrow
letter, this brings it beyond the right hand margin.)
Manager^ Bond Department is written in full.
Initials, Inclosures, Etc. — Initials should appear in
the lower left hand corner, on a line with the body of
the letter, and about six spaces below the last line.
Three sets of initials are necessary and should be
placed in the following order:
(1) Head of the department — initials in full.
(2) Below, the dictator — initials in full.
(3) On a line with the dictator's initials, separated
from them by a dash, the last initial of the stenog-
rapher. The word "inclosure" should be placed
two spaces below the initials. It should be written
out in full, in either red or blue.
Example:
LAL—HLDE— Inclosure.
MAKING CORRESPONDENCE EFFECTIVE 77
SECRETARIAL PROBLEMS
Review and Research Questions
1. What factors are involved in good letter writing?
2. For the sake of the reader, what factors must the
writer keep in view?
3. Write the proper salutations for the following:
(a) The National City Bank, New York City.
(b) John Wanamaker, New York City.
(c) Marshall Field & Co., Chicago.
Laboratory Assignments
1. Make a diagram of the proper form of a letter
showing place of date, name and address, salutation,
body of letter, complimentary close, signature, additional
references.
2. Dictation. 3. Transcription.
CONCRETE SUGGESTIONS FOR THE LETTER WRITER, 2
Spacing — Letters should be carefully blocked, para-
graphs indented, and right and left margins equally
spaced.
Long Letters should begin near the top of the page,
about six spaces below the imprint, and margins may
be as narrow as one inch, if this will enable the stenog-
rapher to accomplish the much desired "one page
letter" without running the text too near the bottom
of the sheet. If a second page is necessary care should
be taken not to begin a paragraph at the bottom of the
page, unless there is space for three of its lines.
Spanish and Portuguese letters to South America
should have very wide margins.
Short Letters should begin eight or ten spaces below
the imprint, and have margins of about two inches.
78 SECRETARIAL STUDIES
When letters are blocked, they must be single spaced,
with double spacing between the paragraphs.
Paragraphs — Where action is desired or attention
is to be attracted, short paragraphs are best. When
the object is to convince, conciliate, or give smooth-
ness or delicacy of touch, the long paragraph is usually
employed.
Subject — Whenever practicable, the subject should
be placed in the center of the page, four spaces above
the address.
Example: Consolidated 4% Mortgage of 1910.
Except in unusual cases, a letter should never
embody more than one subject.
Revision — The secretary must go over the letter
carefully to see that it is perfect in wording and appear-
ance and then place a tiny check against his initial.
If the letter is satisfactory the dictator also checks it
and gives it to the signer, who alone is responsible to
the officer whose name is signed.
SECRETARIAL PROBLEMS
Review and Research Questions
1. Give the general rules for spacing of letters of different
types.
2. How should a letter be paragraphed?
3. Where is the subject of a letter written?
4. How should the second page of a letter be treated?
5. Why is revision necessary?
Laboratory Assignments
1. Dictation. 2. Transcription.
MAKING CORRESPONDENCE EFFECTIVE 79
CONCRETE SUGGESTION FOR THE LETTER WRITER, 3
Words and Phrases — Stereotyped words and phrases
should be constantly guarded against, for they do more
than anything else to endanger effective letter writing.
Overworked Phrases — Avoid such phrases as :
"Just a line to inform you that"
"Yours of," "Your esteemed favor," etc. (say "Your
letter")
"Your favor at hand"
"Your letter has been received and contents noted" or
"In reply to same"
"We beg to acknowledge" or "We beg to say"
"Pursuant to yours of even date"
"We hand you" for "We inclose"
"I will say" or "I could say" for "Allow me to say"
"In reply would say" for "In reply allow me to say,"
(or better still, say what must be said without awkward or
unnecessary prefaces).
"At the present time" for "At present"
"We have investigated our records and find" for "We
find."
"We regret to learn," "We apologize," etc., for "We regret"
"Thanking you in advance"
"Hoping to hear from you"
"Awaiting your reply"
"Due to this cause" for "On account of this cause"
"Your good institution," "Your good self," etc.
Superlatives — Avoid superlatives. Example : Use
"Your plan is excellent," instead of "Your plan is most
excellent." Be careful about the use of overworked
words, such as; ideal, forceful, advantages , efficiency,
earlier, hereby, therefrom, therein, thereupon, herewith,
hereto, etc. Avoid the too frequent use of these latter
words at the beginning of sentences and of "trusting,"
80 SECRETARIAL STUDIES
"hoping," in the complimentary close. "Advise" is
used to excess, not only when "inform" is meant, but
often when the writer has no information or advice to
transmit.
Repetitions — Repetition of a word or phrase is to be
avoided as a general thing, but sometimes it is necessary
to make a sentence clear. Avoid the use of "same,"
"the above," "the same," (sometimes "the former,"
and "the latter") in place of "it" or "they" or the sub-
ject matter itself.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is meant by "stereotyped" words and phrases?
Give five illustrations of these.
2. Furnish substitutes for the following:
(a) "Just a line to inform you that."
(b) "Your letter has been received and contents
noted.
(c) "Pursuant to yours of even date."
(d) "I will say."
(e) "Hoping to hear from you."
3. How may repetitions be avoided.
Laboratory Assignments
\ . Recast the following letter, eliminating all overworked
phrases and expressing the ideas in as clear and forceful
language as you can.
We are in receipt of your favor of even date and
in reply to same would say that owing to a strike
in the factory we cannot comply to your request
to ship goods within the next two or three weeks.
We expect to resume operations within the near
MAKING CORRESPONDENCE EFFECTIVE 81
future but cannot state the exact date. Hoping
this will be satisfactory to you, we remain,
Very truly yours.
2. Dictation. 3. Transcription.
CONCRETE SUGGESTIONS FOR THE LETTER WRITER, 4
Shall, Will) Should) Would — To express futurity or
expectation (without expressing willingness, desire or
determination) the following forms are used:
I shall We shall
You will You will
He (or it) will They will
Examples:
"I shall be glad to hear." "I will be glad to hear."
Not
"They will be glad to "They shall be glad to
hear/' hear."
To express determination, desire or willingness, use:
I will We will
You shall You shall
He (or it) shall They shall
Examples:
"He shall pay that bill if I," etc.
"You shall stay out of this territory."
"It shall be done."
Questions — When the subject is in the first person,
shall is always used, except in repeating questions
addressed to the speaker.
Examples:
"Will I let you have that discount?" "Why of
course I will."
"Shall we continue to mail the lists?" "We will
mail — ."
"Shall I return the bonds?" "No, we will do so."
82 SECRETARIAL STUDIES
When the subject is in the second or third person,
use the form that will be used in the answer.
Examples:
"Shall you go on the 8:20 train?" "I shall (or shall
not) go."
"Will he come?" "He will come."
"Will you lend the money?" "I will lend the money."
In indirect discourse, use the form corresponding
to that employed in the direct quotation.
Examples:
Letter reads; "I shall arrive on the 8:20 train."
Quotation reads; "He said in his letter that he should
arrive."
Telegram reads; "I will grant you the favor."
Reply reads; "You telegraphed that you would
grant me the favor."
In conditional clauses, introduced by "if" or
"whether," shall is used to express futurity in all
persons.
Examples: .
"If he mails me the check I shall be glad to send," etc.
"If he should leave the company, we shall probably,
etc.
Should and would are used in the same way as shall
and will.
Examples:
"We should appreciate any information," expresses
futurity.
"We would gladly co-operate" expresses desire or
willingness.
When possible, use the forms, shall and will, in
preference to should and would.
MAKING CORRESPONDENCE EFFECTIVE 83
SECRETARIAL PROBLEMS
Review and Research Questions
1. To express futurity or expectation, without expressing
willingness, desire or determination, what forms are used?
Give illustrations.
2. Which forms express determination, desire or willing-
ness? Illustrate.
3. When the subject is in the first person, is "shall" or
"should" used?. Give illustrations.
4. Which forms are given the preference, shall-will or
should- would ?
5. Correct the following:
(a) I will arrive on the 10:20 train.
(b) They shall be glad to hear.
(c) I will be glad to learn.
(d) If he mails me the papers I will be glad to go
over them.
Laboratory Assignments
1. Dictation. 2. Transcription.
CONCRETE SUGGESTIONS FOR THE LETTER WRITER, 5
Can denotes power or ability and should not be used
for may, which denotes permission.
Example:
"Can I have an interview" should be "May I have
an interview?"
Concern should not be used for business, company, or
firm.
Couple should not be used for two (except when
married people are referred to.)
Deal should not be used for transaction or arrange-
ment.
84 SECRETARIAL STUDIES
Do not and does not should be used instead of don't
and doesn't in business letters.
Either and neither — See Or or Nor.
Farther is used in the sense of more remote, at a
greater distance.
Examples:
"The farther end."
"He went still farther."
Further is used in the sense of moreover, in addition.
Examples:
"Further, he suggested."
"A further reason."
Got should be used only in the sense of secured.
Never use gotten. Received may often be used as a
synonym.
Examples:
[< I got your order."
"We are obliged to leave." "We have got to leave."
Not
"Have you the time?" "Have you got the time?"
Locate and located, are wrongly used in the place of
find, situated, or placed.
Or, Nor, Either, Neither.
Or indicates an alternative, and is used wjth either,
which means one of two things.
Examples:
"We can sell stocks or bonds."
^Either will be satisfactory."
"Either one or the other."
Nor is used in a negative sense.
Neither is followed by nor, never by or.
Examples:
"We do not speculate nor do we invest in stocks."
MAKING CORRESPONDENCE EFFECTIVE 85
"Neither cases nor cabinets are satisfactory."
Neither one nor the other."
Party or parties should be used only with legal terms.
Posted is too often improperly used for informed.
Per is used in connection with words of Latin form.
Examples:
"Per cent."
"Per diem."
Do not use per in place of by, or say "per week;"
use "a week."
Per cent should not be used as a noun; use per-
centage.
Example:
"Only a small Not "Only a small per cent
percentage." were present."
Persons — In some cases persons is better than people.
Example:
"Some of the persons on our mailing list."
Please should be used rather than kindly.
Proposition should not be used when meaning
suggestion , idea, plan, etc.
§>uite means entirely, wholly, and should not be used
in the sense of rather.
Examples:
"It is quite satisfactory." Not "It was quite dark."
"You were quite right." "Quite a few."
Stop means to cease and should not be used in the
sense of stay.
Example:
"Do not stay long." Not "Do not stop long."
That — See which, who, that.
86 SECRETARIAL STUDIES
Transpired means to become known and is often used
wrongly in the sense of occur or happen.
Example:
"It transpired that the Not "It transpired early
bonds were lost." last evening."
When, where, should not be used in place of a predi-
cate noun; when should always be used to express
time, where to express place.
Example:
"Insolvency is the condition Not "Insolvency is
of a firm that cannot meet where, etc."
its bills."
Which, who, that. Use which to refer to inanimate
things and who to refer to persons."
Examples:
"The employees who "The company who,
signed." Not etc."
"The company which "The employees which,
signed." Etc."
The choice of which or that is determined by sound.
Examples:
"The legislature passed the Federal Estate Tax Law
that does, etc."
"The legislature passed the Federal Farm Loan Act
which does, etc."
That must not be used in place of as or so.
Example:
"We did not know it was "We did not know it
as bad, or so bad." Not was that bad."
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is the distinction between "can" and "may?"
2. Furnish substitutes for the following words:
MAKING CORRESPONDENCE EFFECTIVE 87
(a) Concern
(b) Couple
(c) Don't
(d) Deal
(e) Locate
3. What is the distinction between "who" and "which?'*
4. Name five words that are frequently misused.
Laboratory Assignments
1. Dictation. 2. Transcription.
CONCRETE SUGGESTIONS FOR THE LETTER WRITER, 6
Placing of Words — Be careful about the placing of
words in sentences.
Examples: Not
"The company stands "The company stands
ready to deliver the ready to quickly deliver,
bonds quickly." etc."
"In order fully to assure "In order to fully assure
you." you."
"We have only ten shares." "We only have ten shares."
"We have received neither "We neither have received
your letter nor your your letter nor your
telegram." telegram."
"After the bonds had "The bonds having ar-
arrived" rived"
"As soon as we received "Directly we received your
your order." order."
"With reference to." "In reference to."
"With regard to." "In regard to."
"With respect to." "In respect to."
) but, or, should not join one idea to a preceding
one unless they are coordinate; that is, similar in
structure and in thought.
88 SECRETARIAL STUDIES
Examples: Not
"As the shortage has not "The shortage has not
been made good, we been made good, and
must ask you, etc." we must ask you, etc."
"Although the bonds are "The bonds are good, but
good, you may return you may return them."
them."
"If the books had come "The books arrived later
sooner, we would have or we would have done,
done, etc." etc."
You — The you attitude (referring to the reader's
point of view) means that the words, /, we, my, oury are
subordinated as much as possible. You appeal to the
man receiving the letter and no other appeal is so
direct, so effective.
We, I, should not be used too often to commence
paragraphs. Whenever practicable use we rather
than /, especially where the letter bears the company's
signature. Do not use "the writer," "the present
writer," or "your correspondent" in place of/.
The word company should be considered singular.
Example: Not
"The company considers "The company considers
that its policy, etc." that their policy, etc."
Do not ask an officer to send, ask him to have it sent.
Etc. is used for et cetera and instead of &c, and
should always be preceded by a comma, and followed
by a period.
Foreign terms are to be avoided as far as possible.
Review and Research Questions
1. The following sentences have occurred in dictation
MAKING CORRESPONDENCE EFFECTIVE 89
given by the manager. Show in parallel columns the changes
you would make.
(a) There should be no misunderstanding between
you and I.
(b) Neither the Vice-President or President were
present in the Directors' meeting.
(c) Whom did you say would represent your
company?
(d) The corporation stands ready quickly to
deliver the goods.
(e) After the certificates have arrived we shall
file them.
(f) In reference to the inclosed correspondence.
(g) The writer will personally take charge of the
matter.
(h) The company considers that their policy,
i) In this case the public are not to be considered,
j) Directly we received the goods we inspected
them.
Laboratory Assignments
1. Dictation. 2. Transcription.
CONCRETE SUGGESTIONS FOR THE LETTER WRITER, 7
Division of Words — The best usage decrees that,
as far as possible, words should not be divided. When
spacing makes this necessary, they should be divided
as they are pronounced, by syllable.
Always put the hyphen at the end of the first line,
never at the beginning of the second, and never have
two divisions come at the end of two succeeding lines.
In doubtful cases it is better to divide upon the vowel.
Examples:
Pre-de-ces-sor mem-oir trou-ble
pro-duce dou-ble
90 SECRETARIAL STUDIES
As "X" rarely begins a word in English, do not use
it to begin a syllable; use anx-i-ety. Do not use "J" to
end a syllable, as it never ends a word; instead, write
ma-jes-ty, pre-ju-dice. Since "Q" always occurs in
English followed by "U," these letters should never be
separated. Example: Li-qui-date.
The terminations /», ingy edy (and plural es when
they are an additional syllable) form separate syllables.
Examples:
mak-ing dis-tract-ed address-es
As far as possible, avoid these separations.
The termination er when added to a verb ending
with a consonant or a silent e to form a noun, also
forms a separate syllable.
Examples:
Mak-er Com-man-der form-er
but the termination or does not make a separate syllable.
Examples:
pro-tec-tor ac-tor
Words like the following should never be divided:
eleven, heaven, power, faster, houses, given, flower,
prayer, only, finer, soften, liken, verses, listen, often,
voyage, nothing, even, upon, etc.
Do not end a line with a syllable of but one letter.
Examples:
a-broad a-long a-ble
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is the general underlying principle governing
the division of words at the ends of lines of typing?
MAKING CORRESPONDENCE EFFECTIVE 91
2. In doubtful cases what is done?
3. How are such words as "shocked," "despatched,"
divided? Type the following, inserting hyphens at points
where the words may be properly divided at the end or a line
of typing:
business, including, events, capital, additional,
stenographer, flower, voyage, abroad, determine,
locate, making, transportation, financial, bonded,
remain, proposition, release, above, nothing,
former, advertising, communication, civilization,
predecessor, production, difficulty, throughout,
weather, cashier, advocate, alternative, company,
subscriber, decision, conjunction, liabilities, con-
gratulate, concrete, schedule, sufficient, contract,
conceivable, consolidated, scarcely, deliver, per-
centage, concur, drawer, general.
Laboratory Assignments
1. Dictation. 2. Transcription.
SECTION IX
FORM AND FOLLOW-UP LETTERS
In every line of business an important economy is
effected in correspondence by the use of what is termed
"form letters" and "form paragraphs." You will
readily see that in any particular business the letters
will deal more or less with the same subjects, and that
a great many inquiries will be received which may be
answered with the same letter. It would be a needless
waste of time for the head of a company or a depart-
ment to spend valuable time in dictating individual
replies to every letter of this sort. Form letters
are therefore constructed, covering different phases of
the business — selling, adjustment, claim, transportation,
and the like. These are given numbers and pasted in a
"form book," a copy of which is placed in the hands of
the secretaries for reference.
When a letter comes in which can be answered, let us
say, with form "No. 2a," all that will be necessary for
the correspondent to do is to indicate this fact. The
secretary in transcribing will simply fill in the correct
name and address, turn to the " form book," and copy
letter "No. 2a." Usually in form letters of this kind
the opening paragraph is left blank so that the corres-
pondent can dictate something that will apply directly
to the particular inquiry, in this way giving the letter
a personal touch.
92
FORM AND FOLLOW-UP LETTERS 93
The "form book" usually contains also "form
paragraphs." These are paragraphs that have been
especially prepared to cover certain situations which
experience has shown to be necessary. They also are
classified by subject and numbered so that the corres-
pondent can make up a letter by simply indicating to
the secretary the paragraphs he wishes incorporated.
There is another kind of "form letter" used that is
more in the nature of a circular. It makes some special
announcement, solicits business, or performs the func-
tion of selling. It is usually mailed to a special mailing
list, with the names and addresses of the firms filled in.
Such letters are first printed by some duplicating
process, such as the "multigraph," to imitate type-
writing, and often leave a word or a phrase here and
there to be filled in to give the letter a more personal
tone.
Many "form letters" going to a particularly high
grade clientele, are reproduced with the automatic
typewriter. They are actually typewritten letters,
but are written by an automatic machine, such as the
Hooven.
Now let us consider some of the points that are to be
observed in handling this kind of work. The secretary
will not have much to do with the composition of these
letters. His part of the work will consist merely in
writing the letters or filling in the names and addresses
and placing in them such other inserts as are necessary.
Form letters are intended to give all the appearance of
a personally dictated letter, hence it is important that
special attention be given to every detail. The names
and addresses should match the duplicated form per-
94 SECRETARIAL STUDIES
fectly in color and density. The envelope should also
match. Particular attention should be given to lining
up the letters in the machine so that any inserts will
be exactly in line. Carelessness in this respect and in
the careful filling-in of names is one of the principal
causes for complaint about form letters. If you will
simply bear in mind that the form letter is to all intents
and purposes the same as a personal letter, and attempt
to give it that appearance, little difficulty will be
experienced.
In rilling in names and addresses it is an advantage
to line the letter with the first line in the body of
the letter and then reverse the order of writing the
address, name, and date. That is, after the letter is
adjusted, write the salutation, then turn back one
space and write the city and state at ten (or whatever
number you decide upon); turn back another space
and write the street address at five; turn back again
for the name, then twice more for the date. In this
way the spacing will be perfect.
We need not be concerned about the ethical question
of this practice of attempting to make something
appear real that is not. No one is now actually
"fooled by a form letter." Its wording, if nothing
else, stamps it for what it is. The details emphasized
here merely make it conform to the conventions.
SECRETARIAL PROBLEMS
Review and Research Questions
1. Name three uses for form letters.
2. In what manner are the form letters or paragraphs
referred to in dictation?
FORM AND FOLLOW-UP LETTERS 95
3. What is the meaning of the term "follow-up letter?"
4; In what ways are follow-up letters used?
Laboratory Assignments
1. The manager often receives requests for sample
copies of expensive books. These requests cannot be
granted in certain cases as the sale of the books in question
is very limited. Compose a form letter which will apply
to as many cases as possible and which will refuse the
request in such a way that the one receiving the letter
will not be offended.
2. We are to move into new quarters in a month and
on account of the increased facilities which we shall have
in our new quarters we shall be able to offer much better
service than hitherto. Write a form letter which can be
sent to all customers informing them of the change.
3. Dictation. 4. Transcription.
MAILING LISTS
Nearly every ousiness today has an accumulation
of mailing lists for various purposes. If these are
at all extensive and frequent mailings are made, the
whole activity is handled in a special department.
The secretary ordinarily will not have much to do
with it. Mailing to extensive lists is usually done
by means of a machine called an "Addressograph"
described in another section, and the names and
addresses are printed from a metal stencil. It is so
arranged that names that are not of any value may be
removed, or new stencils inserted whenever necessary.
In the ordinary run of the secretary's work the mail-
ing lists will not be extensive and can usually be placed
on the usual index cards and filed alphabetically,
by subject, or geographically, depending upon the
96 SECRETARIAL STUDIES
nature of the business and the purpose of the list. As
an example: Your employer may require a mailing
list of all the names and addresses of sales managers in
a certain city or district. Merely record these on
cards, as suggested in the foregoing, and file alpha-
betically under the general heading, "Bank Presi-
dents," or whatever the designation of the list is. The
lists may be further classified by the use of colored-tab
indicators, described in the filing section of this book.
Mailing lists are not of much value unless kept up
to date. The information necessary for correcting
filing lists is furnished by different departments. Cor-
rections, additions, or eliminations should be made
promptly. Every letter or piece of advertising matter
that has been returned on account of incorrect address
should be checked with the mailing list to see if a mis-
take has been made, and if not, and there is no way of
determining the person's address, the card should be
removed.
The secretary may be called upon to assist in making
up such lists. There are several ways of doing this.
The classified telephone book of any city of importance
contains the names of dealers or firms in the various
classifications, as, for example, doctors, dentists,
plumbers, milliners, grocers, stationers, news dealers,
and all through the range of business enterprises. It
may be necessary to make up these selected lists of
persons whose credit rating is favorable. The use of
Dun's or Bradstreet's reference books will be necessary
in doing this after the list has been made. Lists also
may be obtained from firms engaged in compiling them
for special purposes.
FORM AND FOLLOW-UP LETTERS 97
The spelling of names on mailing lists should be
carefully scrutinized and checked with any original
sources to verify their correctness. An immense
amount of mail is wasted yearly on account either of
incorrect spelling of names or incorrect addresses.
The filing equipment manufacturers have worked out
systems for handling mailing lists. An illustration of
one of the most effective equipments is shown here.
SECRETARIAL PROBLEMS
Review and Research Questions
1. In what way does a mailing list continually correct
itself by use?
2. What is the method of addressing the envelopes when
a mailing list is very large?
3. If it is desired to have all the names on the mailing
list filed together, how may the names be classified so that
any one group may be picked out if the material to be sent
would not be suitable for the remainder of the list?
4. How will you go about obtaining the names and
addresses called for in the second Laboratory Assignment
given below?
Laboratory Assignments
1. Compile a mailing list of not more than fifty of the
most important businesses in your city as follows:
(a) Banks.
(b) Physicians
(c) Milliners
(d) Manufacturers
(e) Druggists
(f) Machinery houses.
2. Compile a mailing list of the important automobile
manufacturers of the United States.
3. Dictation. 4. Transcription.
SECTION X
THE TECHNIQUE OF TELEPHONING
If the telephone exchanges of the country suddenly
shut down, business would stop. The telephone is an
indispensable adjunct to business.
The object of the telephone is to save time. Using
the telephone properly is a very important duty in a
secretary's activities, and the following instructions
ought to be studied carefully. The first problem to be
considered in using the telephone is the instrument
itself, because of the fact that it is used by human
beings. To use a quotation from the instruction book
of the telephone company: "In telephone operating
the human element must be considered. The public
is human. The telephone operators are human. The
spoken word and its inflection convey whatever impres-
sion each gets of the other. Under such conditions,
courtesy both on the part of the operating force and the
public is like oil to machinery — necessary to prevent
friction."
There is a technique in telephoning, as there is in
everything else connected with business. Before sig-
naling "Central," look up the number and exchange
carefully. The names in the telephone directory are ar-
ranged alphabetically. The name is followed by the
street address, and exchange name, and finally the num-
ber. The New York telephone directory gives the
98
THE TECHNIQUE OF TELEPHONING
99
following compact and easily-understood directions
for using the telephone:
Calling Numbers— "When giving a number to the
operator state: (1) The name of the central office
OFFICE SWITCHBOARD
wanted; (2) each figure of the telephone number; (3)
the party line letter if there is one. Numbers which
are even hundreds or even thousands should be given
as such instead of each figure being given separately.
100 SECRETARIAL STUDIES
"Examples: As pronounced
CAN al-0027 Canal oh-oh-two-seven
JOH n-1253 John one-two-five-three
MAI n-2125-J Main two-one-two-five-J
BRO ad-4800 Broad four-eight-hundred
WOR th-5000 Worth five-thousand
"After giving the number, listen to the operator as
she repeats it. If she repeats the number correctly,
say 'yes' or 'right.' If she does not repeat the number
correctly, say 'no' and give the number again.
"If you are calling from a party-line message-rate
station, announce the letter of your station if there is
one after giving the number as above. Example:
This is J calling.
"After calling a number remain with the receiver at
your ear until the called number answers or until you
receive a definite report.
"While you are waiting for the called number to
answer, the intermittent burr-rr-ing sound of the
ringing signal will indicate that the work of putting up
the connection has been performed by the operators
concerned.
"To call back the operator, move the receiver hook
up and down slowly.
"Do not hang up the receiver until you are ready
for the operator to take down the connection."
Courtesy in Telephoning — When answering the tele-
phone it is superfluous to say "Hello!" "Who is that?"
"What do you want?" Merely give the name of your
firm. One of the first questions for the secretary to
ask when responding to a telephone call is, "Who is
speaking, please?" Before any information is given
be sure of the person speaking and determine whether
or not he is entitled to the information. Even the
THE TECHNIQUE OF TELEPHONING 101
obvious information of whether your employer is in
or not should not be disclosed until you know with
whom you are speaking.
In speaking a low, well modulated voice will carry
much better than one that is pitched high. This is
especially necessary if you are in an office with others.
Your voice should not be raised above normal; if any-
thing, talk in a lower tone than you are accustomed to
use in speaking, and speak slowly. Half the art of
good telephoning lies in deliberate talking. It gives
clearness and emphasis.
Your manner should be as courteous as if you were
talking face to face. Many people seem to think that
to be ill mannered in telephone conversations is to be
businesslike. Make your messages brief, but clear and
definite.
When you telephone, devote yourself to telephoning.
The attempt to carry on other tasks at the same time
causes you to move away from the transmitter and the
person with whom you are talking will not hear dis-
tinctly, or may misunderstand you altogether.
"Busy" Signal — If you get the "busy signal" when
calling, wait a few minutes and try the number again.
Nothing is to be gained by placing the blame on the
operator for your failure to get a number. As a general
rule telephone operators do everything in their power
to give service.
Long Distance Telephone — When it is necessary to
call someone in a different city, take off the receiver
and ask the operator for "long distance." The New
York City telephone directory gives the following
instructions for making a long distance call:
102 SECRETARIAL STUDIES
"When the Toll or Long Distance Operator answers, give
her the following details:
. "The telephone number from which the call is made and
your name, if you desire to give your name.
"The number of the telephone desired, if known.
"The firm name or the name and initials of the person
under whose name the telephone is listed and the street
address, if the telephone number is not known.
"The name of the person with whom you wish to speak.
"The name of the alternate person, if you are willing to
talk with anyone else in case the person desired cannot be
reached.
"The name of the city or town and state in which the
person desired is located.
"Remain at the telephone until the operator indicates
that you may hang up the receiver."
Automatic Telephone — In many cities the automatic
telephone is now installed. With the automatic you
call your own number. The telephone directory of
the city in which you are located describes the use
of this instrument. If you have had no experi-
ence in using the automatic, read the description of the
instrument and how it is used. It would be imprac-
tical to give here a description of the automatic, for
not only is it technical, but the instruments used vary.
SECRETARIAL PROBLEMS
Review and Research Questions
1. Give the steps necessary in calling a number.
2. Give the steps necessary in answering a telephone call.
3. How are the best results obtained in making yourself
understood when telephoning ?
4. What other operations can be carried on while tele-
phoning?
5. What is meant by "long distance"?
6. What is an automatic telephone?
THE TECHNIQUE OF TELEPHONING 103
Laboratory Assignments
1. The manager will make definite assignments to be
carried out by you.
2. Dictation. 3. Transcription.
THE TECHNIQUE OF TELEPHONING, 2
Secretarial Technique — From the secretarial point
of view the telephone call must be handled similarly
to a call at the office. But you do not have the
advantages of seeing the person addressed and judging
him. You must get all your impressions from the
information he gives, his voice, manner, etc., so far
as you are able to judge from his conversation. You
must be the judge whether you will connect the caller
with your employer's telephone. He may have left
word with you that he is "in conference," or so busy
with important matters, that he does not wish to
be disturbed even by a telephone call. In such
cases try to give what information you can, handling
the matter as skillfully and tactfully as possible,
and submitting a memorandum of it to your employer
later. You may inform the caller that you will ask
your employer to call him when he is free.
The secretary will be called upon many times to
attend to business matters by telephone. He should
see to it that he has complete and definite instructions
as to just what is to be done, making a shorhand note
of it if it is extended. The secretary will also be
required many times to call numbers and to get a
certain person on the wire. This should be done as
expeditiously as possible. Particular attention should
be given to transferring the wire to your employer
104 SECRETARIAL STUDIES
at once, so that the person at the other end of the
wire will not be kept waiting. Many executives
object seriously to being called in this way and it
does not help matters if they are kept waiting even
for a few moments. Frequently this transfer can be
made without a word passing between the secretary
and the person making the call. As soon as the person
asked for responds, the telephone can be transferred
to the employer without speaking.
Handling Calls for Others — If it is your duty to
answer the telephone for a number of people in the
office, it will be necessary to hold the wire while you
communicate with them. Occasionally you will lose
your connection in doing this. It would be well in all
cases to try to ascertain who is calling, merely asking,
"Who is calling, please?" In many instances this will
enable you to re-establish connections should the call-
ing number not make the attempt again. If the person
being called is not in the office, suggest taking the
message for him. At least try to secure the name
and telephone number of the person calling.
It is necessary at times to "hold the wire" when
looking up information in the files or elsewhere. If it is
information that will require some time to look up, say
that you will call back as soon as you have secured the
information wanted. Many times you can switch a
"party" to another department where the call properly
should go. In doing this ask the caller to hold the
wire until you can establish the connection through
the switchboard operator. You will use the same care
in trying to secure information as you would if the
caller were in your office asking to see your employer.
THE TECHNIQUE OF TELEPHONING 105
Always keep a pencil and pad convenient while
telephoning, to make a note of any matters that will
require further attention. Messages received in the
absence of your employer should be accurately written,
attention being given to obtaining the .name of the
caller, his telephone number, and any message he
wishes to leave. This should be brought to the atten-
tion of your employer in the form of a memorandum.
In some offices a blank for this purpose is used.
Finally, the business telephone should not be used
for private messages. The secretary will discourage
his friends from calling him during business hours and
he will also refrain from using the telephone for his
own convenience, during office hours or afterward.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is the first thing to ascertain when answering a
telephone?
2. Give the important points to be observed in answering
the telephone when your employer is wanted.
3. Outline the technique to be followed in giving instruc-
tions by telephone.
4. What is the plan to be followed in "holding the wire" ?
5. In your employer 's absence what procedure is followed
when a telephone call for him is received ?
Laboratory Assignments
1. The manager will make definite assignments to be
carried out by you.
2. Dictation. 3. Transcription.
SECTION XI
BILLS, INVOICES, AND STATEMENTS
The development of mechanical bookkeeping has
been one of the most important features in the history
of the typewriter. The making out on the type-
writer of bills, statements and invoices, along with
accounting statistical work, has now become a highly
specialized field. In a general instruction book an
extended treatment of the subject is impossible, even
if it were desirable; but since every secretary is called
upon to do more or less work of this kind, practice in
the simpler forms of billing is necessary. In the offices
of small firms and in offices where a regular bookkeep-
ing department is not a part of the organization, more
or less billing will fall to the duty of the secretary.
The most common form of billing which the secretary
will encounter is a simple itemized statement of pur-
chases made, either at one time or during the month,
the price of each purchase, and the "extensions." An
extension is simply the total of any one item carried
over to the dollars and cents column. For example, one
item will be recorded thus: "64 yards taffeta at ?1.49
. . . . $95.36." The extension will be the total
amount of this purchase, or $95.36. When all of the
items have been thus figured, the grand total is given
at the bottom of the column, as shown in the illus-
trations. Bills may be made up from the sales slips,
106
BILLS INVOICES AND STATEMENTS
107
from the orders themselves, or from data furnished by
the bookkeeping department. They may be prepared
in duplicate or triplicate, as the case may require, by
STATEMENT.
|\u|!| JAMES M?CUTCHEOP4 & CO.
-VtsSyP FIFTH AVENUE
NEW YORK
25461 MISS M A CARPENTER AUGUST
213 PLEASANT STREET «290 246 73
PRESCOTT ARIZONA 1922
ACCOUNTS ARE OPENED WITH THE UNDERSTANDING THAT GOODS PURCHASED DURING ONE MONTH W LL BE PAID
FOR IN THE EARLY PART OF THE FOLLOWING MONTH
MONTH'S STATEMENT JAMES M? CUTCH EON & CO
JUN 28
1 DOZ 13-13 MAD NAPKINS
5 50
t • • • «
6 75
1 " 15-15 H S NAPKINS
13 50
72 LETTERS D P 2001 05
3 60
1 37 PC MADERIA SET
27 50
1 25 " SWISS SET
60 00
2 MONOGRAMS DP 83
1 66
JUL 7
1 DOZ H S NAPKINS
7 50
126 01
JUL 7
2 VESTS
6 50
1 »
2 90
13
6 PR 72" SHEETS 2 25
3 60
13 50
13 00
6 " CASES 55
3 30
16 80
13
1 PR 80-90 BLANKETS
22 50
2 " 60-90 » 17 50
35 00
1 « « H
10 50
1 M II ft
4 50
72 50
17
1 DOZ MENS HDKFS
9 oo
EMBD E W F 2002 AT 21
2 52
1-2 DOZ SHEER HDKFS 9 00
4 50
EMBD E W F 2002
2 40
18 42
246 73
ILLUSTRATION OF ITEMIZED STATEMENT OR BILL
108 SECRETARIAL STUDIES
the use of carbons. While the general plan of billing
is quite well standardized, forms vary considerably.
In making out bills all debit items should be written
with a black ribbon and whenever possible the credits
with a red. A credit is made if an article is returned
or a part payment is made.on the bill. Bills are written
on regular blanks called billheads which, as shown in
the illustrations, give the name of the Company, the
date, the terms of payment, and other information
that the purchaser should know.
Bills for merchandise are usually known as invoices.
Statements are generally sent out by business houses
to their customers at the 'end of the month. A state-
ment is in the form of a bill or invoice, but it usually
gives the dates of the invoices and the total amount
due instead of the particular items purchased and the
price of each. Bills and statements are generally
written on special machines equipped with capital
letters only; very little punctuation is used; ruling is
reduced to the minimum. The important factors are
accuracy of statement and of figures. In the ordinary
office most of the billing will be done on the regular
correspondence machine. The secretary should famil-
iarize himself with the forms used and the methods in
effect in the office in which he is employed.
Methods of Billing — The method of billing known as
the retail bill and charge^ is used largely by retail
houses, such as department stores. In this method
bills are prepared in duplicate by the use of a carbon
sheet. The first time a purchase is made during the
month the items purchased are recorded on the bill-
head. The bill, carbon, and second sheet are then
BILLS INVOICES AND STATEMENTS
109
filed alphabetically under the customer's name. When
additional purchases are made, they are recorded on
the bill as previously explained. The sales are totaled
each day and at the end of the month the totals are
;J$' •h''^."'^~">~?.^'':-$f& FOMO 869-61 TtltPHO»t5700MVA»7
' ^ f^^^^~-~~~' ' ' • "'•'&£ "NT W YORK JULY \yr» 1022
PARK & TILFORD
ljaP8jS8g!Pi!BS^Bril| -WHOLESALE "WAREHOUSES
s^^ySR'^sJ-JfiSH&iJIMh "" 529 TO 549 W 42 ND ST - 532 TO 542 W. 43 RD ST w"Ti^Wi£..c*i<l
NVNM!uM*-144CWMUMN%f
M MRS W A WHITEMON iStZSX&aSlZ*,
316 MURRAY STREET
FAIRFIELD CONNECTICUT
S™
CT»
1 LB CEYLON TEA
80
4 LBS BAKERS PLAIN CHOCOLATE 36
1 52
6 INDIVIDUAL COMBS HONEY 1 15
58
1 PA VERMICELLI
15
2 PAS SPAGHETTI 15
30
1 PJCNIC PINEAPPLE CHEESE
65
5 LB PA HOMINY
22
5 LBS GRAHAM FLOUR
24
2 PAS CHEESE TIDBITS 10
20
2 TINS CHEESE CHIPS S S 25
5-0
2 PAS LORNA OOONE CRACKERS 10
20
4 PAS zu zus 05
20
1 LARGE TIN TAN SAN CRACKERS
25
2 PAS NBC ZWEIBACH 10
20
2 PA ALMOND MACAROONS 15
30
2 Tl S MOON SOUSED MACKEREL 12
24
6 £ INS LEMARCHANO SARDINES 4 50
2 25
2 I/ TINS LEMARCHAND SARDINES 20
40
2 i INS PIMENTOES 12
24
2 CA S KORNLET 21
42
6 JA S TIPTREE SCARLET STRAWBERRIES
2 50
2 i BOTS P 4 T RED CHERRIES 25
50
2 i BOTS MINT FLAVORED CHERRIES 25
50
2 LBS VALENCIA ALMONDS 46
92
M 28
ILLUSTRATION OF BILL
110 SECRETARIAL STUDIES
added, the original bill detached and mailed to the cus-
tomer. The carbon is placed in a loose leaf binder for
the records of the accounting department.
"The Unit Billing System" is a name applied to the
method by which several carbon copies are made of
each bill, the number of copies depending upon the
circumstances.
"Condensed charging" is a term applied to the
method used by wholesale companies. By this method
a carbon copy of the bill is made on a sales sheet which
remains in the machine until it is filled, the sales sheet
simply showing the names, items, and amounts of pur-
chases, the object being to save space on the sales
sheet. The sales sheet, which remains in the machine,
contains items purchased by various customers. A
special type of machine with wide carriage is required.
SECRETARIAL PROBLEMS
Review and Research Questions
1. When making out bills on the typewriter, a two-color
ribbon (red and black) should be used. What parts of the
bill are to be written with each color?
2. What are the distinctions between "bills," "invoices,"
"statements"?
3. What is meant by "dating" as in the expressions "60
days' dating," "90 days' dating," etc?
4. What style of type is generally used in billing?
5. What is meant by "condensed charging"?
Laboratory Assignments
1. The proper blanks for the following bills will be
found in the Exercise Book. The addresses will be fur-
nished by the manager. Carry out the extensions. If
an adding machine is available, the totals may be obtained
BILLS INVOICES AND STATEMENTS 111
through its use. Otherwise, they will have to be added
mentally.
(a) Sold to Miss Emma A. Hale. — 1 Silk umbrella,
12.00; 6 pr. Black silk st'ockings, 9.00;
1 Taborette, 4.95; 1 Salad set, 2.75; 1 Bed-
room tea set, 7.25; 1 Silk Sweater, 26.45; 1
Fan, 14.00; 1 Toaster, 6.75.
(b) Sold to the Copley Plaza Hotel. 60 doz.
Towels @ 5.00; 10 doz. sheets, 54 x 90,
@ 12.00; 20 doz. Pillow cases 44 x 36, @ 4.80;
300 yds. Pantry toweling, @ .21 ; 220 yds.
Dish toweling @ .23; 480 yds. Glass towel-
^ ing, @ .18.
(c) Sold to the Hotel Mohican. 4 Mahogany
tables, 36x48 @ 23.70; 6 Mahogany tables,
54x78 @ 29.80; 3 Golden oak tables, 28x36
@ 18.10; 3 Golden oak tables 38 x 70 @
23.75; 12 Mahogany chairs @ 6.75; 22
Golden oak chairs @5.80; 3 Golden oak
chiffoniers @ 12.30; 2 Golden oak dressers
@12.80; 3 Mahogany dressers @ 11.90.
(d) Sold to Mr. F. L. Sterbenz. 1 Brake lining,
1.80; 4 Inner tubes, @ 5.00; 1 Leather shoe,
3.25; 1 Speedometer, 30.00; 1 Baggage
carrier, 5.00; 3 Quarts oil @ .45; 3 Vacuum
cup tires @ 20.00.
(e) Sold to Mrs. S. A. Everett. 1 doz. Eggs, .51;
5 Ibs. Granulated sugar @ .09; 1 gal. Maple
syrup, 1.50; 1 doz. Soap, 3.65; 3 Ibs. Ceylon
tea @ .75; 5 Ibs. Graham flour @ .24;
1 Cabbage, .10.
(f) Sold to Mrs. Walter L. Keller. 1 Gold mesh
bag, 230.00; 1 Wrist watch, 125.00; 1 Fan
chain, 18.00; 1 Cigar case, 47.00; 1 doz.
Coffee Spoons, 14.00; 1 Bread tray, 12.00.
(g) Sold to Burton & Lane. 1 doz. Blue pencils,
.59; 1 gross Venus pencils, 4B, 11.00; 1
Glass desk pad, 12.60; 2 quarts Ink @ .70;
112 SECRETARIAL STUDIES
1 doz. 1080 erasers, .40; 2 Oak letter trays
© .75.
(h) Sold to Cahill & Price. 1 Filing cabinet,- 30.00;
3 Typewriter chairs @ 8.00; 6 Mission chairs
@ 8.50; 4 Typewriter tables @ 10.50; 1 Oak
roll top desk, 94.00; 40 yds. Brussels stair
carpet @ 3.50; 1 Mahogany arm chair, 31.00.
(i) Sold to The Wilson Stores Company. 112 doz.
Tea cups @ 2.20; 108 doz. Saucers @ 1.88;
87 doz. Coffee cups, large @ 3.12; 92 doz.
Saucers @ 2.10; 37 doz. Demi-tasses @ 1.97;
21 doz. Saucers @ 1.40; 312 yards. Sheeting
@ .71; 380 yds. Cheesecloth @ .08.
(j) Sold to The City Furniture Company. 215 Oak
chairs @ 5.29; 198 Mahogany chairs @
6.85; 45 Kitchen tables 48 x 60 © 4.92; 20
Kitchen chairs @ .87.
2. Make out a monthly statement for exercises (c),
(d), (g), (i), (j), given in the foregoing.
Note the following returns for credit :
By the Hotel Mohican: 3 Mahogany chairs @ 6.75.
By Mr. F. L. Sterbenz: 2 Inner tubes © 5.00; 1 Vacuum
cup tire, 20.00
By The Wilson Stores Company: 14 doz. Saucers @
1.88, 4 doz. Coffee cups @ 3.12.
3. Dictation. 4. Transcription.
SECTION XII
FORMS OF REMITTANCE: BUSINESS FORMS
In all businesses the exchange of money, or docu-
ments representing money, titles to goods, and the
like, is constantly going on. Definite knowledge about
the different forms of remittances, how they function
in business, and the use of each in a given situation, is
essential because much of the correspondence will deal
with these. In practice the secretary may have the
actual handling of many of the remittances to be
inclosed in letters while making up the mail, or in taking
care of the details of his employer's business.
In business correspondence and reports constant
reference is made to checks, drafts, acceptances, certi-
fied checks, postal money orders, and express money
orders. The secretary must not only be able to
recognize at once the meaning of these terms, but
should understand the purpose of these various instru-
ments in business.
The most common forms of remittances are: Personal
checks, bank drafts, cashiers' checks, certified checks,
postal money orders, express money orders, registered
letters containing cash, certificates of deposit, and postage
stamps.
The Personal Check — The personal check is perhaps
the most common form of remittance. When used
for remittances from one city to another, banks as a
113
114 SECRETARIAL STUDIES
rule make a charge for handling, known as exchange.
A personal check is simply an order on a bank for the
payment of money to a designated individual, firm, or
corporation, drawn by one not a banker, who has funds
on deposit in a bank. See illustration of personal
check.
- 128S rtanfc, fopnim September 11.
Natuwal Sank
Ifl tlj? Ur&Pr Hf Willie T. TorthimrU
l+X43TW£MTT FWf DOLLARS FIFTY CENTS M+3T
ILLUSTRATION OF PERSONAL CHECK
Checks should be made out on the form supplied
by the bank with which one does business and should
be made "payable to the order." All checks are made
"payable to the order of (the name inserted)" to make
them negotiable and also as a matter of protection.
A check "payable to order" is payable to the individual,
firm, or corporation, to whose order it is drawn. If
the holder of a check wishes to transfer it to another,
he writes on the back of the check "pay to the order of
" filling in the name of the person
to whom he wishes the amount paid, and signing his
name. This is called an indorsement order. He may
indorse it "in blank" by signing his name on the back,
without specifying to whom the check is to be paid
or he may qualify his indorsement by writing the
words "Without recourse" and sign his name under-
FORMS OF REMITTANCE: BUSINESS FORMS 115
neath them. This form of indorsement releases the
indorser from further liability of payment. It is then
payable to anyone who presents it at the bank for
payment, although most banks will not cash a check
unless the person presenting it is personally known at
the bank or can be properly identified.
If a check is to be drawn so that the bearer may
cash it without identification, draw it "payable to order"
have the person indorse it, and then write under the
signature the words "Signature O. K." and indorse it
yourself.
A check drawn "payable to the order of bearer" may
be cashed by anyone who presents it to the bank. A
depositor who wishes to draw money from the bank
himself can draw the check "payable to the order of
cash" or to his own order, indorsing it if the latter.
A check drawn payable to cash is payable to whoever
presents it, but usually only after identification. It is
preferable to draw checks to "order" instead of to
"cash."
In writing a check, observe carefully the following
points: The check should be numbered to assist in
accounting for each one, and in comparing with the
stub. Wherever possible make checks payable to the
individual, corporation, or firm to whom the money is
to be paid. Write the name of the payee (the person
to whom the check is payable) after the printed or
engraved words "pay to the order of." After the
dollar sign, write the amount of the check in figures,
using care to begin the first figure as close to the dollar
sign as possible to make the figure clear and unmistak-
able. The figures should be compact so that it will be
116 SECRETARIAL STUDIES
impossible to fill figures in between them. Write
amounts thus: 500-75/100. In the space preceding
the word "dollars," write the amount spelled out, as
"Five hundred eleven and no/100." The amount in
figures should always agree with the written words.
The signature on a check and elsewhere should always
be the same. For example, if the name were "William
B. Johnson," it should not be written variously "Wm.
Johnson," "William Johnson," "Wm. B. Johnson."
A name is preferably written in full; at least a definite
way of writing a signature should be adopted and not
varied.
The suggestions given in the foregoing for drawing
checks are for two purposes: To facilitate handling and
to avoid errors and confusion; and to guard against
raising the amounts. The amounts on checks issued
by business houses are usually written with a check
protector. These perforate the amounts in the paper,
making alteration more difficult, but are not a positive
protection against raising. Most checks are printed
on what is known as "safety paper." This guards
against erasures. An erasure on a check printed
on safety paper, either by mechanical means or ink
eradicator, is at once noticeable and renders it void
so far as the bank is concerned. If a mistake in
writing a check is made, the check should be destroyed
and a new one made out.
Payment on checks may be stopped before presenta-
tion by notifying the bank not to pay, giving the bank
the number of the check, the amount, the name of the
payee, and the details concerning it. A check may
be written on an ordinary piece of paper and it will be
FORMS OF REMITTANCE: BUSINESS FORMS 117
good if you have funds in the bank on which it is
drawn, but it is not good business practice to draw
checks in this way. Always use the forms provided.
A check may pass through several hands and contain
many indorsements before being presented to the bank
for collection.
A check should not be used in paying a bill to those
unacquainted with the credit or financial standing of
the remitter. A personal check should not be indorsed
to another unless the indorser is sure that it is good.
When paid, a personal check is a receipt for the amount.
For this reason it is widely used in paying current bills
by nearly everybody who has sufficient funds to estab-
lish a bank account. The advantages of having a
checking account are so obvious that everyone should
make provision for such an account.
What is said about checks in the foregoing applies
to all checks so far as filling in names, amounts, and
the like are concerned.
Indorsements — All indorsements must be placed on the
back of a check. To indorse a check, the name of the
payee is written by him across the top of the back,
directly below the perforations. The top of a check is
the left end of its face. The name in the indorsement
should be identical with that on the face of the check.
For example, if the name appears on the face as Jno.
Gregg, the indorsement should be Jno. Gregg, and not
John R. Gregg. If the name on a check is incorrectly
spelled it should be indorsed twice, first, as the name
appears on the check, and then correctly. If a check
is intended for deposit in a bank, write "for deposit"
and the name of the bank in which it is to be deposited
118
SECRETARIAL STUDIES
above the indorsement. This is done as a matter of
protection. Should such a check be lost the finder
would be unable to cash it, which he might do if the
check were indorsed in blank. Business houses use a
rubber stamp for indorsements on checks for deposit.
See illustrations of indorsements.
1 — Indorsement to another
2 — Blank indorsement
3 — Indorsement without
recourse
4 — Indorsement with
signature O.K.D.
5 — Indorsement
for deposit
4 PAY TO THE ORDER OF 4
\ FIRST NATIONAL BANKJ.Y.f
2 THE GREGG PUBLISHING CO. 2
6— Rubber
Stamp in-
dorsement
ILLUSTRATION OF INDORSEMENTS
FORMS OF REMITTANCE: BUSINESS FORMS
119
Voucher Check — Many business houses have a blank
space on their checks in which is written the purpose
of the check — as, for example, "Salary for December
1922. " This is known as a voucher check.
Certified Check — A certified check is simply a per-
sonal check which has been presented to the bank by
the drawer and certified. When a check is presented
to a bank for certification, the cashier of the bank
upon which it is drawn writes or stamps upon its face
"Certified," or "Good when properly indorsed," and
o >•
•8
No.
Pay to th
York. Auguat 24.
ational SSank
The Texas Wagon Company
^gjyillfC£*ro 1*5*3 jfofa^
$63.11
ILLUSTRATION OF CERTIFIED CHECK
signs his name. The amount of the check that has
been certified is charged to the depositor's account
at the bank, the same as if he had personally drawn the
money. A certified check carries the bank's guarantee
of payment. It may be used for remittances, the
same as a bank draft, but it is usually subject to an
exchange fee.
A certified check is often required in business, not
only for remittance purposes, but to pay a note at
some other bank than the one in which the depositor
has funds; to buy real estate, or for other purposes,
120 SECRETARIAL STUDIES
because it carries the bank's guarantee of payment,
which is not the case with a personal check.
The bank will only cash a personal check when there
are funds on deposit to meet it. A bank upon which a
check is drawn will generally certify it if requested,
no matter who presents it, provided the drawer has
sufficient funds on deposit to cover the amount. See
illustration of certified check.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is a personal check?
2. Give briefly the chief points to be observed in making
out a personal check.
3. What is meant by indorsement? Explain the indorse-
ments on a check, where made, and why.
4. Explain the meaning of "payable to order."
5. How may the payment of a check be stopped?
6. May a depositor draw money on his own check?
Describe the method of making out such a check.
Laboratory Assignments
1. Draw checks and fill out stubs in accordance with
the following memoranda. The necessary blank checks
will be found in the exercise book. Balance brought for-
ward, $1121.30. Begin with check No. 679 and number
the others consecutively. These checks will be used in
connection with dictation given by the manager.
(a) A personal check drawn on the Distributors
Bank, your city, for $49.86 in favor of James
M. Flagg.
(b) A personal check drawn on the Distributors
Bank, for $196.22 in favor of Edward C.
Cunningham.
(c) A personal check drawn on the same bank for
$261.96 in favor of the Connecticut Mutual
FORMS OF REMITTANCE: BUSINESS FORMS 121
Life Insurance Company to be used in con-
nection with the payment of premium on
insurance policy. This check will be certi-
fied.
(d) A personal check on the same bank drawn to
the order of Wilberforce and Conway for
$169.37. This check also will be certified.
The manager will explain the necessary steps.
2. Dictation. 3. Transcription.
FORMS OF REMITTANCE, 2
Bank Draft — A bank draft is an order of one bank
upon another to pay a specified amount, and is made
payable to a third party. Bank drafts are purchased
No "49 Chicago, Illinois. Oct. 11.
19 22
CITIZENS BANK
CHICAGO. ILLINOIS
PAY TO TUP- ORne» OP S*P>»9l T. Vllnor $ 55
(4.10
&333FIVC HUMOR fG HMMTTT DOLLARS ^1V CENTS ^
To Ibe Thirty fifth National Book • • ^^^^/C^^xG^^L-^e-t-C
NEW YORK
^taw
ILLUSTRATION OF BANK DRAFT
by the remitter from the bank, either upon payment of
actual money, or the exchange of a personal or firm
check. A bank draft is a popular form of remittance,
for the reason that it is usually accepted without
question, whereas a personal check will not be accepted
unless something is known of the standing of the drawer.
New York and Chicago bank drafts are usually ex-
changed without a collection charge, but in other
122 SECRETARIAL STUDIES
places a charge, termed "exchange," is frequently
made. Observe carefully the differences between
bank drafts and commercial drafts. See illustration
of bank draft.
Cashier s Check. — A cashier's check is an order in
the form of a check drawn by a bank upon itself and
signed by the cashier or another authorized officer.
It is in effect the same as a bank draft so far as its being
a practical instrument for remittance is concerned.
The essential difference is that a bank draft is drawn
upon a bank in one of the large money centers; a
A/0. 419 Baltimore, Md. Saptamber 12. 1922
laltunar? Hank mti* ®nist (Emnpmuf
/•'ay ^0 M« Ori/er Q/* Arthur L. Portar $46.50
*»s»3gpinT £/gnr DOLLARS nrrr CENTS g»»3 Dollars
CASHIER'S CHECK
ILLUSTRATION OF CASHIER'S CHECK
cashier's check is furnished to customers of a bank
who wish to remit money to places outside of the money
centers. A cashier's check may be treated exactly
as a bank draft. A cashier's check is usually drawn
payable to the remitter and then indorsed to the
creditor. It then becomes a useful instrument in
proving a transaction.
Certificate of Deposit — A certificate of deposit is a
receipt issued by a bank stating that the amount named
in the receipt has been deposited and that the amount
FORMS OF REMITTANCE: BUSINESS FORMS 123
may be withdrawn upon the surrender of the certifi-
cate properly indorsed. Like other negotiable papers,
it is transferable by indorsement. Certificates of deposit
ILLUSTRATION OF CERTIFICATE OF DEPOSIT
Courtesy of the Corn Exchange Bank, New York City
are sometimes, but not often, used as remittances. They
are generally used for the purpose of temporarily
depositing funds for safe keeping.
Commercial Draft — A commercial draft is a form of
order, sent through a bank, from one person to another,
requesting that a certain sum of money be paid to the
person presenting it. It is used principally in making
collections. Commercial usage recognizes a certain
form for the commercial draft.
Commercial drafts are of two forms, time drafts and
sight drafts.
Making collections by commercial drafts is a con-
venient and effective method for the reason that a
debtor is more likely to honor a draft than to respond
to a letter. A man is not obliged to pay a draft
drawn upon him, although if he fails to do so he is
liable to injure his credit with the banks of the city in
124 SECRETARIAL STUDIES
which he does business. It is usual to notify the debtor
beforehand of the intention to draw on him through
a sight draft in order that he may have an opportunity
Boston. Maaa.. September 4.
At three day.' aight
The Union Exchange National Bank
HUNDRED TEN DOLLARS THIRTY fKHT CEN TS 1*1*3 '' , ,,
ILLUSTRATION OF SIGHT DRAFT
to make arrangements to pay it, or to make remittance
in the way that best suits him.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What are the advantages of a bank draft over a
personal check as a form of remittance?
2. What is meant by "exchange?"
3. What are the different types of indorsement? Give
the advantages or disadvantages of each.
4. What is the difference between a bank draft and a
cashier's check?
5. When is a bank draft used? A cashier's check?
6. What is a certified check? Explain the difference
between a certified check and a personal check.
Laboratory Assignments
1. We shall need for our transactions today the instru-
ments indicated under a, b, c, d; the proper forms will be
found in the Exercise Book. Fill in everything necessary
FORMS OF REMITTANCE: BUSINESS FORMS 125
except the signature. The method of handling this will
be explained by the manager.
(a) A bank draft on the Third National Bank of
New York City made payable to the Fisk
Tire Company for $681.22.
(b) A bank draft on the Metals and Hardware
National Bank, Denver, drawn by the
Hanover National Bank, for $1,522.49 in
favor of the Cadillac Detroit Company.
(c) A cashier's check on the St. Louis Bankers and
Trust Company for $61.92 payable to
Wilson and Calkins.
(d) A cashier's check for $362.20 on the Miners
National Bank, Helena, Montana, in favor
of Seabury and Hodgson.
2. Dictation. 3. Transcription.
FORMS OF REMITTANCE, 3
Postal Money Order — A postal money order is an
order of one post office on another to pay the amount
named in the order to the person to whom it is made
payable. It may be transferred by indorsement once
only. Postal money orders may be purchased at any
money order post office. At the time the order is
issued, you are furnished with a coupon receipt which
should be retained until an acknowledgment of the
money order has been received. Postal money orders
are not generally used by business men. They are
more often used for small remittances and furnish a
reliable means of doing this. The indorsement of a
money order is placed in the blank space provided for it.
Express Money Order — An express money order is
very similar to a postal money order, but no restriction
is put on the number of indorsements. The coupon
126
SECRETARIAL STUDIES
receipt should be retained until acknowledgment of
the order is received. An express money order gives
a complete record of the transaction, but when paid
is not available as a receipt to the remitter, because it
remains the property of the company issuing it. For
this reason it is not popular as a form of remittance
ILLUSTRATION OF EXPRESS MONEY ORDER
by business houses. Express money orders, however,
are negotiable, and banks take them on the same basis
as they do bank drafts. See illustration of express
money order.
Receipt — A receipt is a written acknowledgment of
money received, or of other value. Receipts are given
not only for money but for goods, documents, and any
other instruments for which it is desirable to have a
complete record of handling. In all cases it is import-
ant that a receipt be specific on what it covers, in
other words, for the "value received." A receipt
should be invariably taken for every amount of money
paid unless paid by check, in which case the check is a
receipt.
Before signing a receipt for goods, packages, business
instruments, etc., be sure that what is received coin-
FORMS OF REMITTANCE: BUSINESS FORMS 127
cides with the statement on the receipt. If for goods,
check up all items to make sure that the full quantity
ILLUSTRATION OF RECEIPT FOR MONEY
mentioned in the receipt is delivered. In the case of
business instruments, the description should be com-
plete so that there will be no question of the identity.
It is scarcely necessary to say that before signing a
receipt it should be read carefully.
Remittance by Telegraph — Remittances are fre-
quently made by telegraph. They are sent to banks
to meet maturing obligations; to fire and life insurance
companies for premiums; to traveling salesmen; to
accompany bids for contracts; for the payment of
steamship and railway fares; for the payment of taxes,
etc. The expense of sending money by telegraph
makes it undesirable unless the occasion is urgent.
For example, to transmit $75.01 to $100.00 between
points where the ten-word telegraph rate rate is 90c,
the cost would be $2.05.
The express companies maintain a telegraph money
order system and the expense of transmitting money
128 SECRETARIAL STUDIES
by this method is a little lower than that of the telegraph
companies.
SECRETARIAL PROBLEMS
Review and Research Questions
1. When are postal money orders generally used?
2. How does a postal money order differ from other
remittance inclosures as regards indorsements?
3. Why is a check more desirable, as a remittance, than
a postal money order?
4. Name some of the advantages of a checking account.
5. Does a checking account draw interest?
Laboratory Assignments
1. For today's transactions we shall need the following;
the forms will be found in the Exercise Book:
(a) Postal money order for $3.75, payable to
William Andrews, Boston, Massachusetts.
(b) Postal money order for $7.86 payable to the
Western Publishing Company, Detroit,
Michigan.
(c) Postal money order for $1.16 payable to
Carson, Pirie Scott and Company, Chicago.
You will make out the "application for
money order" only.
2. Dictation. 3. Transcription.
FORMS OF REMITTANCE, 4
Promissory Notes — A note is a written promise to
pay a stated sum of money, generally at a specified
time. The one who signs or promises to pay the note
is called the maker, and the one to whom or to whose
order the note is payable is called the payee. It is not
a form of remittance strictly speaking.
Notes are classified as time, demand, negotiable, non-
negotiable, and joint. A // me note is one in which the time
FORMS OF REMITTANCE: BUSINESS FORMS 129
of payment is specified. If no time is specified the
note is payable on demand, and is called a demand
note. A note made payable to the bearer or to the order
of the payee is a negotiable note. A note which reads
"pay to the order of" must be indorsed by the payee
before it is payable. Notes made payable to bearer
are transferable, that is, payable to bearer without
indorsement. A note that is made payable to the
payee only is a non-negotiable note.
Chicago. Illinois. Oct. 14. 7.922
_ Thirty day a _ after dnie. 1 promise to pay to
the order of *»•*«»• R- Hop«»an _
Dollars
nt. The Corn Exchange Bank. Kew York
with interest nt iix %, Value received.
DIIA Nor. 13. 1922
ILLUSTRATION OF PROMISSORY NOTE
When two or more persons jointly sign a note it is
called & joint note, and each signer is responsible only
for his share. Joint notes are usually so worded, how-
ever, as to make each of the signers liable for the full
amount.
"With interest" written or printed in a note makes
interest payable from date, but if omitted interest can
be collected only for the time the note runs after
maturity. A note is said to mature on the date it
becomes due. When a note is drawn to read "days
after date," the actual days must be counted; when
drawn "months after date," the time is counted by
months. See illustrations of notes.
130 SECRETARIAL STUDIES
Collateral Notes — The collateral note is an ordinary
note to which is added a certificate stating that the
maker has deposited with the payee certain collateral
securities and has given certain rights in regard to
those securities to the payee. It forms a quick and
12.000.00 New York, Auguat 31.
On thr tenth day ol January _ next. alter date, for VALUE RECEIVED-! _
pronu* to pay lo ®If* (Eflttt IXrljattg* lank « order. a. said Bank.
•^interest at 6* __ having deposited with said Bank u collateral .ecurity for the
payment ol thu note.
Liberty Bonda 3 1/2% 1932-47 18,000.00
Liberty Bond* 4 1/4JI 1928-33 3,000.00
U.K of G.B * I 5 1/2% 1929 1.500.00
with such additional collaterals as may from time to time be required by any or the Officers of said Hank, with which the under-
signed hereby promises to furnish on demand If these required collaterals be not so given upon demand, then this note shall
become due and payable And the undersigned hereby gives to said Bank, or its assigns, full power to sell, assign and deliver the
whole or any part of said collaterals, or any substitutes therefor, or any additions thereto, at any Broker's Exchange or elsewhere at
public or private sale, at the option uf such holder, on the non-performance of any of the promises herein contained, and without
notice of amount due or claimed to be due. without demand of payment, without advertisement and. without notice of the time Of
place of sale, each and every of which is hereby expressly waived; and on any such sale the Bank, its assigns or any of the Officers
of said Bank may purchase.
IT » FUKTHER AGREED, that any surplus arising from the sale of said collaterals, beyond the amount due hereon, shall be
applicable upon any other note or claim .of the said Bank arising directly or by assignment against the undersigned at the time of
said sale, whether the same be then due or not due
AND IT is FURTHER AuKEEii that any moneys or properties, at any time, in the possession of THE CORN EXCHANGE BANK
belonging to any of the parties liable hereon to said Bank, and any deposits, balance of deposits or other sum at any time credited
by or due from said Bank to any of said jartics. shall at all times be held and treated as collateral security -for the payment of this
note or any other obligation, indebtedness or liability of the undersigned to the said Bank whether due or not due and said Bank may
at any time, at its option, set off the amount due or to become due hereon or any other obligations against any claim of any of said
parties against said Bank.
AND IT is FURTHER Ai:REti> that ii|x>n the non-performance of any of the promises herein contained, that any and all notes ot
claims held by the said Bank at such time and arising directly or by assignment against the undersigned shall immediately become
due and payable.
IT is ALSO AGREED that said collaterals may from time to time, by mutual consent, be exchanged for others, which shall also
be held by said Bank on the terms above set forth, and may be applied to any other obligation now or berca-ftcr to be incurred by the
undersigned to said Bank, whether due or to IKCOIIIC due
The rights given by this note to the said Bank are transferable by endorsement
ILLUSTRATION OF COLLATERAL NOTE
FORMS OF REMITTANCE: BUSINESS FORMS 131
safe way of realizing money. The collateral note is a
negotiable instrument. If no time is stated in it
the note becomes payable on demand.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is a note? What is its purpose?
2. Name the different kinds of promissory notes.
3. What is a negotiable note? A joint note? What Is1-
meant by the term "two name" paper? "Value received"?
4. What are the important points to be observed in
writing or signing receipts?
5. What is a voucher check?
6. What is a commercial draft? For what purpose is it
used?
7. What does the term "with interest" on a note mean?
Laboratory Assignments
1. For transactions in connection with the dictation to
be given today the instruments noted below will be needed.
(a) A promissory note for thirty days drawn by
C. M. Wilkes for $300, payable to James
Buchanan with interest at 6%.
(b) Demand note for $500 with interest at 6%,
drawn by C. O. Beaman in favor of William
F. Oswald.
(c) Joint note for $675, drawn in favor of Harold
Brown, signed by O. W. Wendell and Harry
C. Payne, 90 days; interest at 6%.
(d) A receipt for $175, for Mary Williams signed
by Jean Mackintosh in full of account to date.
(e) The San Antonio Mercantile Company, San
Antonio, Texas, owe us $746.82. We wrote
them ten days ago that if we did not hear
from them within ten days we would draw
on them for the amount. Make out the
sight draft.
2. Dictation. 3. Transcription.
132
SECRETARIAL STUDIES
FORMS OF REMITTANCE, 5
Acceptances — While an acceptance is a form of
remittance, in that it is regularly tendered in settle-
ment of bills, it is more truly an instrument of credit.
M-
ILLUSTRATION OF BANK ACCEPTANCE
Courtesy of the Guaranty Trust Co., New York City
Like a promissory note it operates to defer actual pay-
ment, providing an evidence of debt and a promise to
pay rather than discharging the obligation. It is
different from a note in the nature of the transactions
that call it into use and in the manner in which it is
handled more than in its fundamental character, since
both documents provide for the payment at a later
date of some obligation which they acknowledge, and
neither can be converted into cash except by the pro-
cess of discount or sale.
There are two kinds of acceptances, the trade accept-
ance and the bank acceptance. Like the personal check
and the bank draft these are different from each other
chiefly in that one carries the credit of an individual
and the other the credit of a bank. In both cases the
acceptance is drawn by an individual or firm, but
FORMS OF REMITTANCE: BUSINESS FORMS
1331]
one is "accepted" by another individual or firm, and
the other by a bank.
IQ±2~
ises out of the purchase of goods from the drawer, maturity
of purchase. The drawee may accept this bill payable at
ice in the United States which he ma desinate.
ILLUSTRATION OF TRADE ACCEPTANCE
Courtesy of the Guaranty Trust Co., New York City
The basis of an acceptance is a time draft or order
showing on its face the amount to be paid, the time of
payment, and the person to whom payment is to be
made. The "acceptance" is accomplished by writing
across the face of the document the word "accepted,"
the date of the acceptance, and the signature of the
one against whom the order is drawn who is known
thereafter as the "acceptor." It is desirable, also, to
indicate the place at which payment is to be made,
usually and preferably the bank of the acceptor. If
no other place is specified, the place of payment will
be the business address of the acceptor.
The acceptance is now complete and appears sub-
stantially as shown in the accompanying illustration.
It is ready to be returned to the drawer who holds it
until maturity or "discounts" it as. his financial needs
may require. When due, the acceptance must be
134 SECRETARIAL STUDIES
presented for payment either directly to the acceptor
or to his bank if arrangements have been made for its
payment there. A firm giving acceptances should
arrange with its bank to have the sums involved
charged to its account with the bank without further
formality than presentation at the bank.
The trade acceptance has been in common use abroad
for a long time but it has not been utilized to any great
extent under the "open account" and "cash discount"
method of handling domestic commercial transactions.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is meant by^'negotiable paper?"
2. For what purpose is a certificate of deposit issued?
3. Is a certificate of deposit negotiable?
4. What is meant by "trade acceptance?" "Bank
acceptance?"
5. Is a certificate of deposit ever used as a remittance?
Laboratory Assignments
1. We shall need the following for today's transactions:
(a) The manager has asked you to deposit $3,500
in the Merchants and Bankers Bank of your
city, and to secure a certificate of deposit
for it. Make out the proper certificate of
deposit, as if you were acting for the bank.
(b) Make out the invoice and first acceptance
required for letter which will be dictated.
(c) Make out the second acceptance required for
letter which will be dictated by the manager.
(d) Make out the third acceptance required for
letter which will be dictated by the manager.
2. Dictation. 3. Transcription.
SECTION XIII
TRANSPORTATION
Transportation applies to individuals and to
merchandise. In a large organization the secretary
will not come in direct contact with the transportation
of merchandise to any extent unless he is acting as
secretary to a traffic manager or the head of the shipping
department.
So far as transportation is concerned his activities
will be confined mostly to securing tickets for his
employer, making sleeping car reservations, consulting
timetables, arranging itineraries, or routes, directly
for his employer or for other executives, or representa-
tives under his supervision.
The secretary, however, should be familiar with the
whole general scheme of transportation because it will
assist him in taking care of such matters as come
directly in his line of duty, and wil enable him better
to understand correspondence relating to the subject.
Shipping terms will be of obvious value to him.
These should be the subject of special study to learn
their meaning, and also for the purpose of enabling
him to provide rapidly written outlines for them.
This information is especially necessary to the secretary
who will be called upon to dictate or write letters
himself concerning transportation. To understand
the important part transportation plays in business
135
136 SECRETARIAL STUDIES
and how it functions, the secretary must be familiar
with commercial and industrial geography.
Itineraries and Routes — In arranging business itiner-
aries— a duty that often falls to the secretary — it
will be necessary to make a thorough study of the
situation. Usually the employer will hand the secre-
tary a memorandum giving the names of the places
he intends to visit, the time he will start, the approxi-
mate time he will spend at each place, and when he
expects to return to his office. If there are several
lines of transportation from the city which he intends
to leave, he will usually express a preference. He will
then leave the details of the trip to his secretary.
As time is an important element, especially when he
is away from his office and loses direct touch with the
affairs that normally come to his attention, it will
be necessary for the secretary to consult timetables,
or the railroad guide, and map out a route which will
conform as nearly as possible to the tentative schedule.
Since most of the large cities are connected by more
than one line of transportation a study of the various
train schedules will enable the secretary to select
routes that will conform practically to the program.
If the cities to be visited are close together, a rapid
transit trolley route may oftentimes be selected. In
other cases there are automobile stage lines, or even
in the case of necessity an automobile may be hired
for a special trip. It often happens that the added
expense of such an arrangement will be more than
offset by the saving in time and in hotel charges. The
secretary should make inquiries about special rates to
be obtained, as frequently there are summer rates or
TRANSPORTATION 137
special round-trip rates between different points where
a great saving of railroad fare can be secured.
He will see to it that as much as possible of the travel-
ing is done at night, or after business hours, when there
will be no loss of time. Most business men, as a rule,
have no objection to traveling on a sleeping car; they
have become so used to it that it is a mere incident
in the day's work. It is a far less fatiguing time of
travel than in the daytime.
After the preliminary itinerary has been prepared
it should be submitted to the employer for his approval.
When the itinerary has been finally approved, the
secretary will make advance reservations of rooms at
hotels. The names of hotels may be secured from the
hotel guide unless the employer has given instructions
as to the hotels at which he wishes to stop. In writing
for hotel reservations be sure to specify just what is
wanted, and ask specifically for an acknowledgment
of your letter. This correspondence should be placed
in a folder to be taken by your employer, as it may be
the means of settling a misunderstanding. When it
is necessary to wire for accommodations the same rule
should be followed. The secretary should ascertain
what luggage is to be taken and arrange for transporta-
tion of trunks from the employer's home to the station
of departure. At other places it will be necessary,
of course, for the employer to look after this detail
himself. Even when the secretary is expected to
accompany his employer, all these arrangements should
be made in advance, whenever possible, to avoid any
unnecessary delay.
The employer should be consulted as to whether he
138 SECRETARIAL STUDIES
desires to use extra fare trains wherever possible. On
such trains there is an additional charge for the luxu-
rious accommodations of the train, or for the time
saved by the speed of the train. On many of these,
special round-trip or excursion-rate tickets will not
be honored. Many business men prefer to travel on a
form of transportation ticket called "mileage." Mile-
age is sold in ordinary times at a slightly reduced price.
At present, however, there is no reduction in the cost
of transportation by securing mileage tickets. The
only advantage to be obtained from securing this form
of transportation is its convenience, since sufficient
mileage can be obtained to cover an entire trip and
thus tickets need not be purchased at various points.
The unused mileage will be redeemed.
Pullman Reservations — After the itinerary is defi-
nitely settled, Pullman reservations should be made in
advance in order to insure keeping the schedule intact.
Forwarding Mail — Arrangements should be made
with the office for the forwarding of all mail requiring
the executive's attention. A schedule of the points
to be visited, the dates, and the hotels at which he
will be stopping should be supplied. It is better to
have all mail for a given day put in one envelope
containing a return address, with the instructions
placed on it either to hold or forward. Memoranda of
all mail forwarded should be kept. In the case of
very important letters copies should be made and
mailed, so that, if the mail is lost, all the original
correspondence will still be available. Correspondence
of unusual importance should be registered so that a
receipt can be obtained for it.
TRANSPORTATION 139
Funds — The employer should be consulted about the
funds he will take and bank drafts or travelers* checks
provided.
Deferred Matters — The secretary will see that his
employer is provided with all necessary correspondence
relating to deferred matters which he has in his tickler
file, so that these may be disposed of before the journey
begins, or taken along to be attended to at the time
scheduled. Usually the executive will make some dis-
position of these matters, so that he will not be burdened
with them on the trip. Only such matters as absolutely
require attention in transit should be taken. Many
business men, without good organizing ability, fill a
brief case or suit case with papers and documents which
they never use. Oftentimes these papers are needed
at the office and thus delays are occasioned in taking
care of matters that could be avoided by careful plan-
ning. The secretary, by tactful suggestion should
help his employer make a selection of matters that will
only require his personal attention. In case import-
ant matters have been overlooked the information or
data necessary may usually be secured by telegraph,
provided, of course, that an effective filing system is
in use in the office.
SECRETARIAL PROBLEMS
Review and Research Questions
1. State the steps the secretary will follow in making
up an itinerary.
2. What is meant by an "extra fare train" ?^
3. What arrangements should be made with regard to
the employer's mail?
4. How will deferred matters be handled?
140 SECRETARIAL STUDIES
5. How are Pullman reservations made? Hotel?
6. May Pullman or railroad ticket reservations be made
by telephone? If so, what are the steps?
Laboratory Assignments
1. Mr. Charles Chapin of our New York office plans
to leave New York Tuesday afternoon for a trip to Chicago
and Detroit, going to Chicago first. He expects to be in
Chicago Wednesday and Thursday, Detroit Friday,
returning to New York Saturday. Secure the following
data:
(a) Train on which he will leave; time of departure
and arrival.
(b) Hotels at which he will stop in Chicago and
Detroit.
(c) Time he will leave Chicago to arrive at Detroit
the next morning.
(d) Time he will leave Detroit.
(f) Write the form of letter necessary to secure
room and bath at hotels in Chicago and
Detroit. Two letters.
2. Dictation. 3. Transcription.
TRANSPORTATION, 2
Timetables — If the secretary is unacquainted with
the method of reading timetables, he should familiarize
himself with it. The timetables issued by the various
transportation companies contain a remarkably large
fund of information, given in the most compact form.
The illustration shows a specimen of one of these.
They give the connections with other railroads, time
of departure and arrival of trains, condensed timetables
for the longer journeys, the equipment of the train,
the time it takes to make the trip by days and hours,
Pullman car fares, and maps. The light figures on a
TRANSPORTATION
141
timetable indicate the hours between twelve midnight
and twelve noon; the dark figures, from twelve noon
until twelve midnight.
WESTBOUND
EASTBOUND
Continental
Ore-Wash.
Ore-Wash.
Atlantic
Limited
Limited
Limited
Express
2d No. 19
No. 17
All trains daily
No. 18
No. 4
Example
Example
Example
Example
Central Time
Chicago A North Western
Sun.
10.30
San.
9.30
Lv__. Chicago ... AT
11.00
Wed.
9.30
Wed.
Mon.
1.00
Mon.
10.50
AT Omaha ... Lv
9.00
Tue.
7.35
Union Pacific System
1.20
"
11.15
Lv Omaha Ar
8.45
«
7.00
«
2.18
«i
12.22
Lv... Fremont Lv
7.42
«
5.55
ct
4.55
"
2.55
Lv. Grand Island Lv
4.50
««
3.05
«
6.14
"
4.00
Lv... Kearney ... Lv
3.40
<«
1.45
M
7.20
"
4.54
Lv. . Lexington . . Lv
2.52
«
12.44
«
8.10
«
5.31
Lv. Gothenburg . Lv
2.16
«
12.01
M
9.22
«
6.25
Ar. North Platte. Lv
1.20
"
11.00
TU8.
Mountain Time
8.30
"
5.35
Lv. North Platte. Ar
12.15
««
9.50
«
10.38
"
7.49
Lv...Julesburg .. Lv
10.11
"
7.26
«
11.55
"
9.05
Lv Sidney Lv
9.10
<«
6.05
3.10
Tue.
12.20
Ar — Cheyenne.. Lv
6.20
"
3.00
«
3.25
12.35
Lv. ..Cheyenne.. Ar
6.00
«
2.30
t€
5.30
it
2.40
Lv La ramie — Lv
4.00
«
12.35
u
8.45
•*
6.15
Lv Rawlins Lv
12.35
N
9.10
M
T e.
12.05
««
9.42
Lv.Rock Springs Lv
9.10
Mon
5.45
«
12.30
"
10.05
Ar. .Green River. Lv
8.35
5.15
•
1.20
«
10.25
Lv .Green River. Ar
7.45
"
5.00
•
3.30
"
12.45
Lv.-Kemmerer-_ Ar
5.40
«
2.53
«
8.45
««
6.00
Ar Pocatello- . Lv
11.55
«
9.15
Mon.
Pacific Time
8.15
««
6.00
Lv.. Pocatello ..Ar
10.25
«
7.40
9.55
7.50
Lv._ Mlnidoka .. Lv
8.45
«
5.45
<«
11.08
9.10
Lv.-Shoshone .. Lv
7.20
««
4.10
2 58
Wed.
1.50
Ar.-.Nampa.. ..Lv
3.00
"
11.05
<«
3.20
«<
3.05
Lv-.-Nampa.- .. Ar
1.40
"
10.35
« ~*"
4.05
"
3.50
Ar Boise.. .. Lv
12.55
"
9.50
"
3.13
«
2.05
Lv Nampa. --Ar
2.45
~« —
10.50
~M
4.50
«
3.43
Lv-..Payette. -- Lv
1.20
«
9.22
«
6.10
<«
5.10
Lv.-Huntington- Lv
12.21
«
8.20
M
7.48
»
7.05
Lv..:... Baker Lv
9.55
San.
5.54
«
9.55
««
9.00
Lv-.LaGrande... Lv
8.05
3.35
«
Wed
1.05
"
12.25
Lv._Pendleton.. Lv
5.00
a
12.20
«
Lv Umatilla Lv
5.30
«
4.35
Lv..The Dalles.. Lv
11.45
«
8.10
Snn.
6.10
"
5.15
Lv'.Hood River.. Lv
10.55
«
7.20
8.30
"
7.30
Ar... Portland... Lv
9.00
"
5.00
"
~T —
10.00
~ —
11.15
Lv... Portland... Ar
6.15
«•
~4^40
« —
3.10
Thu.
4.50
Ar Tacoma Lv
12.40
«<
11.35
H
4.40
6.30
Ar Seattle ... Lv
11.15
S»t.
10.00
ILLUSTRATION OF RAILROAD TIME TABLE
Baggage — The secretary will naturally familiarize
142 SECRETARIAL STUDIES
himself with the baggage limitations of weight and
value. The baggage that will be checked free is
limited to 150 pounds, and the value liability to $100.
Transportation companies require a release of value
beyond that amount. If the baggage is of greater
value, it must be declared and an extra charge will be
made for carrying it. Some transportation companies
place a limit on the weight and size of a single piece of
baggage — 250 pounds in weight and not larger than
72 inches in its greatest measurement. The value
limit is $2,500.
Difference in Time — In traveling from the East to
the West there is a gain of approximately one hour
to each 1,000 miles of distance. In traveling from the
West to the East there is a loss of approximately
one hour in each 1,000 miles. Reading from east to
west, the classification of "times" of the various
sections of the country — generally at arbitrarily fixed
points — is as follows: Eastern time, Central time,
Mountain time, Pacific time. Thus in traveling from
New York to the Pacific Coast on the New York
Central and Union Pacific Railroads, timepieces are
moved backward one hour at the following points:
Eastern time at Cleveland, Ohio; Central time at
McCook, Nebraska; Mountain time at Ogden, Utah;
Pacific time at the coast.
In arranging schedules of travel these factors must
be taken into consideration. The time given on time-
tables is the standard time of the point named. Some
confusion exists now on account of the operation of
"daylight saving time." This factor also is to be
considered.
TRANSPORTATION 143
Travel Agencies — In many of the large cities travel
agencies make it a business to arrange itineraries,
taking care of all the details of a journey, such as the
purchasing of tickets, Pullman car reservations, hotels,
busses or taxis, transfer of baggage, and so on. They
may be consulted freely, and frequently offer superior
advantages. They are of particular advantage in
traveling to foreign countries, as many of the agencies
maintain offices in nearly every important city of the
world. They offer advantages in the way of handling
funds; give definite data about side trips, and various
matters that the traveler can utilize to great advantage.
Travel Abroad — Definite information concerning pass-
ports, sailings, and all the details of foreign travel may
be secured through the travel agencies. This subject
is too complicated to discuss here.
ft^Mgyflt fl
ILLUSTRATION OF TRAVELER'S CHECK
Traveler's Check — The traveler's check is a form of
insured travel funds to be carried in place of cash.
The buyer signs it when he purchases it and signs
it again in the presence of the person taking the
check. It is thus self-identifying. It is accepted
as cash all over the world, and is always cashed at the
144 SECRETARIAL STUDIES
dollar valuation so that the holder obtains the advan-
tage of the current exchange rate.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What information is contained on a railroad time
table?
2. What do the light figures on a time table mean ? The
dark?
3. What is meant by "surtax charges" on Pullman tickets ?
4. What is the limit of weight on baggage? Value?
5. What charges are made for baggage?
6. What is meant by "difference of time." Name the
different times indicated on a transcontinental line, such,
for example, as the Union Pacific, the Southern Pacific, the
New York Central, the Santa F6, and the difference in time
of each, traveling west.
7. What is meant by "connections"? "Differential"?
8. What is the function of a travel agency?
Laboratory Assignments
1. With the aid of a time table of one of the lines
mentioned in the foregoing questions, map out a trip
from San Francisco to New York, for one of our salesmen,
via the Southern Pacific and Northern Pacific routes.
In making up the schedule state the name of the train,
its time of departure, arrival, the number of days and
hours consumed in transit.
2. Make up for the manager's information, a schedule
of a trip from your town to the farthest of one of the
following cities: New York; Chicago; San Francisco;
New Orleans; Seattle; Portland, Maine. Give the same
data as indicated in the first exercise.
3. Plan a transcontinental trip from Los Angeles,
California, to New York City, with stop-overs at Salt
Lake City, Denver, St. Louis, and Chicago. Give the
data indicated in the first exercise.
4. Dictation. 5. Transcription.
SECTION XIV
TRANSPORTATION OF GOODS
Shipping activities are among the most important in
any business where goods are manufactured or dis-
tributed. This classification covers a majority of busi-
ness organizations. The secretary must be familiar
with the technique of shipping if he comes in con,
tact with it at all, and even if he does so only incident,
ally, his value will be increased by a knowledge of it.
Methods of Shipping — There are three ways of
shipping merchandise, by freight, by express, by mail.
Each has distinctive advantages, dependent upon
circumstances and the nature of the merchandise to be
shipped. Two factors enter into the question of any
shipment, cost of transportation and speed in delivery.
Customers usually specify the method of shipment,
as they are better able to judge the necessity for speed.
Where no definite instructions are given, the matter
must be decided by the shipping or the traffic depart-
ment. Shipments by freight are slow but less expensive
than by express. For shipments weighing one hundred
pounds or more, freight or steamship transportation is
less expensive than express. For small packages
parcel post is probably the most satisfactory means of
transportation. The comparative expense of parcel
post and express should be determined in each indi-
vidual case.
145
146 SECRETARIAL STUDIES
Shipping Terms — The meaning of shipping terms
must be understood. Goods are referred to as "ship-
ments," or "consignments," although strictly speaking
there is a distinction in the terms. The person shipping
the goods is known as the "consignor" and the one
to whom they are shipped, the "consignee." The
transportation company, of whatever nature, is called a
"carrier," or "common carrier." The term applies to
railroads, steamship lines, canal boat lines, trucking
companies, ferries, and the like. A railroad or steam-
ship company is referred to frequently as a "line;" a
"route"' is the course a shipment takes from one point
to another. It is obvious that with so many railroads,
steamship lines, etc., some of which only touch certain
territories, frequent transfers from one line to another
are necessary. For example, a shipment may be
moved via the Pennsylvania and the Southern
Pacific, or may go part way by railroad and part by
water. "Via lake and rail" means that a shipment
is routed so as to go part of the way by railroad
and part by water transportation on the Great
Lakes.
"Traffic" applies to the conveyance or movement of
goods; as, "railroad traffic," "ocean traffic," "lake
traffic," etc.
A "way bill" is the freight conductor's list and
description of the goods carried on his train.
F. O. B. means literally "free on board;" that the
goods will be delivered to the transportation company
without charge for cartage or loading.
C. I. F. is an abbreviation of "cost, insurance,
freight," and when used means that the shipper pays
TRANSPORTATION OF GOODS 147
the cost of these items, or does not, depending upon
the statement.
C. O. D. is an abbreviation of "collect on delivery/*
and means that the goods are to be paid for on delivery
by the transportation company. The payment is
made to the agent of the transportation company,
who in turn transmits it to the shipper. A charge is
made for this service.
"Fgt." or "frt." is an abbreviation of "freight."
A "manifest" is a list of goods to be shipped by
ocean transportation. It shows the value of the goods
for the benefit of the custom house official.
Shipping Department — The shipping department of
any business handles the orders which come to it from
the order department, or from the traffic department,
depending upon the organization of the business. In
large concerns a traffic manager, an expert in "routing"
and "rates," is in charge of the traffic department and
it is supposed to be the business of this department to
see that shipments are made in the most economical
and best way. Shipments are made only on written
order from someone in authority. The usual procedure
in the average business is for the person who receives
orders to have made out a copy of the original order on
a blank invoice form, which has as a part of it a ship-
ping label. This form is made in duplicate.
The shipping label is pasted on the outside of the
package. Where cases are used in making shipments
of more bulky articles, the name and address of the
consignee and consignor are stenciled on the box or
case. The shipping department packs, checks, routes,
and delivers shipments to the transportation company.
148 SECRETARIAL STUDIES
The shipping department is supposed to check every
item of a shipment against the copy of the order it
receives. Packages containing fragile articles, such
as glass, are marked "glass," "handle with care" and
are packed with much greater care in wooden boxes
or cartons made of corrugated paper with excelsior or
paper waste surrounding the articles. "Perishable"
applies to articles such as flowers, and fruit. All
packages should contain the name and address of the
consignee, as well as the name of the shipper. For
small packages most companies have a form of label
with their name and 'address on it, on which the con-
signee's name is typewritten.
Shipments of small packages are sometimes made by
first-class mail to insure speed in delivery. These
should be marked "By first-class mail," as the post-
office department does not always exercise judgment
in this respect.
Delivery of Goods to Transportation Companies — The
railroad companies and steamship lines do not call
for or deliver freight. This is the business of the
trucking or local "express" companies. The express
companies call for and deliver packages. Parcel-post
shipments are delivered at destination but are not
called for at the point of shipment. Packages for ship-
ment by parcel post must be delivered to the post office.
C. O. D. shipments should be plainly marked C. O. D.
Packages which are "prepaid," that is, the transporta-
tion charges paid by the shipper, should be so marked
in order to prevent the possibility of collecting the
charges twice.
Shipments going to foreign countries are subject
TRANSPORTATION OF GOODS 149
to various regulations, too numerous to be taken up in
detail. The secretary in an export house should
familiarize himself with the various regulations of
foreign countries relating to shipments.
Shipments by Freight — Railroad — Railroad freight
rates are based on a minimum weight of 100 pounds.
The rate on a package weighing less than 100 pounds
is the same as if it weighed the full 100 pounds. If it
weighed 125 pounds, however, the rate would be one
and one-fourth times the rate of 100 pounds. Weights
above 100 pounds are figured pro rata on the basis of
100. As railroad transportation companies do not call for
or deliver goods, the question of cartage at each end of
the line must be taken into consideration in figuring
costs of freight shipments. Usually the shipper or
consignor gives quotations, or prices, on his goods
f. o. b. his city — which means that he agrees to pay
the cartage at his end of the line from his store to the
depot.
On small shipments by freight the cost of cartage is
often greater than the cost of carrying the goods by
rail. It is thus often cheaper to ship by express than
by freight, with the added advantage of speed which
the express shipment gives.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What are the principal types of transportation for
goods ?
2. What is the function of a "traffic department" ?
3. What is meant by "routing" ?
4. What is the usual form or handling a shipment from
the receiving terminal?
150 SECRETARIAL STUDIES
5. What is meant by "C. O. D. shipments"?
6. Upon what is the freight rate based?
7. Who pays the charge for cartage — the railroad com-
pany, the shipper, or the consignee ?
Laboratory Assignments
1. Find out the cost of the following for the use of the
manager :
(a) The trucking charge on machinery, or farm
implements, from our place of business
(your city) to the railroad depot. If
classification or type of machinery influences
the situation find out what the cost is for
different types in terms of 100 pounds.
Also, whether or not the machinery will be
handled by automobile truck or horse trucks.
(b) The name of the railroad by which shipments
may be made. If more than one, name all.
(c) The rate on furniture in knocked-down form
from your town to Chicago.
2. Dictation. 3. Transcription.
TRANSPORTATION OF GOODS, 2
Classes of Freight — Freight charges are also based on
the "kind" or "class" of goods, as well as on the dis-
tance transported. A higher rate is necessary on
bulky materials than on heavier and more compact
articles that require less space. The weight capacity
of a freight car ranges from 36,000 pounds. In order to
carry freight economically these cars must be loaded
to capacity. Furniture, glass, and commodities of
that class are naturally more expensive to transport,
owing to their liability to breakage and the greater
space they require in a freight car. It is obvious
TRANSPORTATION OF GOODS 151
that a freight car could not be loaded to capacity with
furniture, owing to its bulk campared to its weight.
The classifications generally used in freight ship-
ments, are "first", "second", "third", "fourth" and
"special". The first-class includes certain kinds of
furniture and bulky goods. In extra bulky goods the
charges may be even higher than first-class; "one and
one-half times first-class," for example, means that
the rate is one and one-half times that of first-class.
Bills of Lading — When goods are delivered to a trans-
portation company for shipment, a receipt in the form
of a contract for the carrying of the goods known as a
"bill of lading" is issued. The bill of lading specifies
the goods to be shipped, the name and address of the
consignee, the contents of the shipment, and other
data which will be clear to you upon referring to the
illustration. It is signed by both the shipper and the
agent of the transportation company.
Bills of lading are of two kinds, "straight bill of
lading," and "order bill of lading." An order bill of
lading is negotiable; that is, it may be transferred by
indorsement. A straight bill of lading is not negotiable,
may not be transferred by indorsement or otherwise.
A straight bill of lading is used if there is no intention
on the part of the shipper to transfer the ownership
of the goods to anyone but the consignee. With a
straight bill of lading the goods will be released by the
transportation company to the consignee named in it,
only on surrender of the bill of lading.
An order bill of lading has two purposes: It may
be used when it is the intention of the consignor to
transfer the ownership of the goods while in transit;
152
SECRETARIAL STUDIES
or it may be used when it is the intention to ship the
goods in the name of the consignor, the title to them
resting in him until he makes some disposition of it.
UNIFORM STRAIGHT BILL OF LADING *Ar****£Z£L.
(PRESCRIBED BY THE INTERSTATE COMMERCE COMMISSION)
ORIGINAL-NOT NEGOTIABLE A«Mrt No.
THE PENNSYLVANIA RAILROAD COMPANY
0 powoioii of the propeny under the contract I
'portioo ofeald'routeTd d" S«. on™n,l ITt
. to carry lo iu i»ua! pl.-.ce of ,]eliv.rj .1 aaid d«linal,on, if on iu .mil road or it.
panylrt'an'ytiine inte'reTifoMn'lUr ai.'j'ofwid'pn'i'.'rt '.', il U <.'• y -srvi™ to be performed here-
i.id br law, ihell.er pnn.ed or written, herein com.,n«d, including ll» condition, oo b»k hereof
„£.....
DESCRIPTION OF ARTICLES. SPECIAL MARKS,
CLASS CHECK
tiKSffsiff^*
, the rote I. dependent on vali
1 value of the property.
The agreed or declnred value of the property il hereby ipecificnlly sluttd by tho .hipper to bo not exceeding
a are required to state epecilkally in writing tuo
payment of fieifl.t and all ot
Uwful cburgea. toVe Kclioa
..„._..„____
ILLUSTRATION OF STRAIGHT BILL OF LADING
TRANSPORTATION OF GOODS
153
For example, the shipper may wish to collect for the
bill of goods at the time they are delivered. He has
the bill of lading made out to his order. He then
UNIFORM ORDER BILL OF LADING
(PRESCRIBED BY THE INTERSTATE COMMERCE COMMISSION)
ORIGINAL
_,
Asent>s NO.-/.Z.2.Z.
THE PENNSYLVANIA RAILROAD COMPANY
uVdestined »>Wdt<-atedOoe'low*Pwhi7h said Conipan"(t<he' Jrord eompan" be'ing artm!^ itot^wt tbi? em™*ct *l°mtnS£ any Verw? or
property.
is Indorse
re'Ibl " °b°yia'ir°w°tthe"<"ir!St»d' or "lien"'* P™P<"tT'
surrender °of 'thta* Original O^R D'E'R'"^!^'^ YadTng properly "indorsed1 shalfPbe requl'red* before "the'Te'llvery of the
Inspection of property covered by this bill of lading will not be permitted unless provided by law or mile:
1 on this original bill of lading or given in writing by the shipper.
DESCRIPTION OF ARTICLES. SPECIAL MARKS.
•NOTE.— Where the rate is dependent on nlfte, shippers are required to state ipeeiaeall? in writing the agreed
r declared r^ue of the property.
The agreed or declared nine of the property it hereby speeioeallT stated by the shipper to be not encoding
(Th.iin.nr. !><r.
ILLUSTRATION OF ORDER BILL OF LADING
154 SECRETARIAL STUDIES
attaches to the indorsed bill of lading a commercial
draft on the purchaser for the amount and places it
with a bank for collection. The bank sends the bill of
lading with the draft to its correspondent in the city
where the purchaser is located. Upon payment of
the amount, the bill of lading, properly indorsed, is
turned over to the purchaser. He then presents it
at the freight house and receives the goods. The
object of a draft bill of lading is to insure the payment
of the amount due on the goods before they are turned
over to the purchaser. This form of collection is
used in case a house is not familiar with the credit
standing of a purchaser, or by request.
In the case of a large shipment running into thousands
of dollars, a purchaser may require the use of his cash
while the goods are in transit. In the shipment of
grain, cotton, and many other commodities of com-
merce, if the owner wishes to dispose of, or obtain
money on, the goods called for in the bill of lading
while the goods are in transit, he may do so by indorsing
the bill of lading to the person or to a bank. The
standard form of bill of lading approved by the Inter-
state Commerce Commission is shown in the illus-
tration. Many firms provide their own bills of lading
and shipping receipts— conforming to the require-
ments of the regular bills of lading furnished by the
railroad companies — in order to save time in filling
them out at the freight depot.
Bills of lading are issued in triplicate. The first
sheet is known as the "original bill of lading;" the
second, as the "shipping order/' and the third, as a
"shipping receipt," or "memorandum." They are
TRANSPORTATION OF GOODS
155
all signed by the shipper and the agent of the transpor-
tation company. The original is sent to the consignee,
who must present it before the goods will be delivered
to him; the shipping receipt is retained by the agent
of the carrier, and the "memorandum" is retained by
the shipper as a memorandum of the shipment. The
three forms are identical in wording with the exception
of the heading, which is slightly changed to make it
conform to the purpose for which it is intended.
ATioN-S93_f..l..E.T.H...AyE H. Y, C .
^CmCAGO^
10/4/22 5035
^TURNCR^
NYC 9 5715 t
CHI 10422
LM 56
3 CASES BOOKS
18 30
18 30
ILLUSTRATION OF ARRIVAL NOTICE
In some places a bill of lading cannot be obtained at
the place where the goods are delivered for shipment;
in such a case, or when the consignment is in several
parts and is sent to the depot at different times, as,
for example, a number of truck loads, a simple shipping
receipt is issued to the consignor at the freight house
as each load is delivered. When all the cases to be
included in the shipment have been delivered to the
156 SECRETARIAL STUDIES
transportation company, the shipping receipts are
presented to the proper official and a bill of lading of
the kind wanted is issued.
I 111 ORIGINAL WHITE STAR LINE
„ 0 NEW YORK AND LIVERPOOL SERVICE
1 •j||ti5|Pi«_fiZ/__N.R. 1 BROADWAY
New Y^rk,
Ssrfillilll RECEIVED the following good*
|1 f:K|Jlf in apparent good order from
for >hiP™nt to the Steamer - _ - to LIVERPOOL
„,,, ,h. d, , no . .«d IID.r.1.. of tb. Concur. 0.0.1 BUI of Udl of blch 11 . k.rrtj I. ulml.ud I
fill
i : This receipt to be exchanged for the Company', u.u.l Bill of Ladiof before the aeilinf of
lift!!]
POUT OF DESTINATION MUST BE MARKED ON EACH
N. B.-Bills of Lading (accompanied hy aworn Clearance.) moat be presented ool later th
ILLUSTRATION OF DOCK RECEIPT
Payment of Charges — The shipper may pay the freight
charges in advance, or have them collected at the
receiving end; this is optional in certain classes of
goods. When he pays the charges a receipt is issued
to him in the form of an "expense bill." Even in the
case where the goods are sold "f. o. b. destination"
some firms prefer to have the purchaser pay the freight
charges and to deduct the amount from the invoice.
When freight is received by a carrier from a distant
point, notification is sent to the consignee in the form
of an "arrival notice." See illustration. Two days are
usually allowed the consignee to remove the goods
from the freight house or cars, and if the goods are not
removed within the designated time, a storage charge,
TRANSPORTATION OF GOODS
157
known as "demurrage," is made by the transportation
company. This, of course, must be paid by the con-
signee.
A special rate may be obtained on certain classes
of goods by releasing the transportation company
from loss beyond a certain amount per hundred pounds.
Shipment by Water — The method of making ship-
ments by rail applies also to steamship shipments.
The form of bill of lading is somewhat different in
wording, but its effect is the same. See illustration.
The shipping receipt issued by steamship lines is
sometimes called a "wharf receipt " instead of a shipping
receipt. When the shipment of goods to the wharf is
in several loads or packages, a wharf receipt is taken
for each and when the complete shipment has been
Totteteiraz
.J3d&-
CM.
Receive from.
WHITE STAR LIJVE
PIER NORTH RIVER
tap —
3 Mw York,.
ILLUSTRATION OF RELEASE OF SHIPMENT
delivet£d, the wharf receipts are exchanged for a bill of
lading, as in the case of rail transportation. Shipments
going to foreign countries are accompanied by a list
of the articles, with their valuation stated. This is
called a "manifest." Some steamship lines require
that all goods must be cleared in the custom house
before noon on the .day of sailing.
158
SECRETARIAL STUDIES
1 1 i\i in if si |iii til
Iff
1 i * gi 'lilic^il
TRANSPORTATION OF GOODS 159
The steamship companies allow more time for
removing freight than railroads and state on their
shipping receipts: "All goods not removed from the
wharf within five days after entry of ship will be sent
to store at consignee's risk and expense."
Shipments by Express — Express shipments are usually
confined to small packages, or to shipments that
require quick delivery. The express companies in
all the larger cities make a practice of calling for goods
UNIFORM EXPRESS RECEIPT
ind, actual weight, for any shipment In execs*
es for such greater value paid.
AMERICAN RAILWAY EXPRESS Co. <^>
— — — — ^-^~ "^ ~~~~^~ (Incorporated) ~~~
HON. NEGOTIABLE RECEIPJ-, ^^ Q ?J£+&t^-' -2- / 12&2*
Received from /.). '/ft 'Ifri*™*, * oinj^f to the Classifications and
Tariffs in effect on the date hp™f, V <7 / r^*^ Ji~~&> r<?^L^
, value herein declared by shipper
#-*<*&> =**•»
JL,. r^W&, ^4?. ChargeS,_^ef_
^^^^^a^a^.^..-,^^
by the shipper.
ILLUSTRATION OF EXPRESS RECEIPT
to be shipped and delivering them to the consignee
at his place of business. This service is included in
the transportation charge. The question of cartage
does not enter into the transaction. Express ship-
ments are subject to classification, depending upon the
character of the goods, their bulk, and valuation.
Express companies issue a receipt for goods known as
an express receipt, which, as with bills of lading, is in
the form of a contract. See illustration.
In places where express companies do not deliver
packages, or where for any reason they cannot be
160 SECRETARIAL STUDIES
delivered, a "notice of arrival" is sent. At the time
of delivery of goods the consignee is required to sign a
receipt of delivery. When goods are sent C. O. D.
by express, the company makes a charge for collecting
and returning the money to the shipper.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is meant by "classification of freight"?
2. Why is freight classified?
3. What is a "bill of lading"? Name the different kinds.
4. Which kind of bill of lading is negotiable?
5. What is the object of an "order bill of lading"?
6. How is a commercial draft handled in a draft bill of
lading shipment?
7. What is an "expense bill"? "Arrival notice"?
8. What is meant by "demurrage" ?
9. How do demurrage charges differ in railroad and water
shipments?
Laboratory Assignments
1. We have received an order from the Both well
Stationery Company, Springfield, Illinois, for 1500 steno-
graphic notebooks. They request that we ship the goods
with draft for the amount attached to the bill of lading.
Make out the invoice for the notebooks, at the rate of
$62.50 a thousand, the order bill of lading and the com-
mercial draft to be attached. The shipment is in three
cases, weighing 249, 253 and 248 pounds respectively.
The rate is 98c a hundred pounds.
2. We are shipping today to William R. Rufus of
Stamford, Connecticut, two cases of mimeograph paper
weighing 220 and 210 pounds respectively. Make the
invoice at 18c a pound and the straight bill of lading.
3. Make out invoice and express receipt for 50 pounds
of mimeograph paper shipped by express, charges collect,
to Henry L. Camber, Cleveland, Ohio.
4. Dictation. 5. Transcription.
SECTION XV
THE SECRETARY'S CONTACT WITH THE BANK
The secretary will be expected to attend to certain
business at the bank for his employer. He should
therefore understand the functions of routine banking
so far as his relations with it are concerned. The
better he understands banks and financial matters,
the more useful he will be to his employer. This is
axiomatic with all the activities or phases of business
that touch the secretary's work.
Making Deposits — One duty the secretary will be
expected to perform in the ordinary office is making
deposits of funds either for the business or for the
employer's personal account. These funds may be in
the form of cash, checks, drafts, cashiers' checks, and
notes. To make a deposit at a bank it is necessary to
make out a deposit slip (see illustration.) The secre-
tary should supply himself with a quantity of these
to be used as the occasion arises. They may be ob-
tained from the bank with which one does business.
A deposit slip is simply a blank form with a place for
the name of the depositor, the date, and the kinds and
amounts of money or checks to be deposited. Liberty
Loan interest coupons or other interest coupons clipped
from bonds may very often form a part of your deposit.
List these the same as checks or drafts.
The dollar sign should not be used, as the blank is
161
162
SECRETARIAL STUDIES
ruled off properly for inserting dollars under dollars
and cents under cents. The deposit should be totaled.
When you have counted the money, listed the checks
and made the footings, take the deposit with the slip
and your bank book to the proper receiving teller at
the bank. He will check over the deposit and enter
it if correct in the bank book, or call your attention
to any deficiencies.
You should always
note the amount in
the deposit book to
see that it agrees
with the footing on
your deposit slip.
Call the attention of
the receiving teller
to any differences
before you leave the
window. In a large
bank where a great
Q^OSITED TO THE CREDIT OF
L j?^^-4^>s Csi*^~i^£<fj v^\^
IN
PLEASE OMIT ALL DOLLAR SIGNS
GOLD.
BILLS.
EACH CHtOkSEF'AR
3,
/5o
5
many receiving tel-
lers are employed
to take care of the
business, their cages
will be labeled "Re-
ceiving Teller A-F,"
"Receiving Teller
G-K," etc., accord-
ing to the alphabet-
ic method used in
filing systems. By
ILLUSTRATION OF DEPOSIT SLIP consulting these let-
fo
CHECKS CREDITED SUBJECT TO PAYMENT
THE SECRETARY'S CONTACT WITH THE BANK 163
ters it is easy to determine which is the correct window
for you to approach.
Another duty that you will probably be called upon
to perform on the instructions of your employer is to
draw checks. Drawing a check means to write it out,
filling in the blank spaces with the required data. He
will either dictate or give you names and amounts of
checks to be drawn, or turn over to you bills, invoices,
etc., requiring payment.
The Check Book — Checks come in book form. Each
check has a "stub" attached, providing a place for the
number of the check, the amount, the date, to whom
payable, the purpose for which the check is drawn, the
balance brought forward — that is, the amount that was
still on deposit after the last check was drawn, including
subsequent deposits — blank spaces for the amounts
deposited that date, the total of the amount brought
forward, the amount of the check again, and the amount
carried forward, which is the total amount left in the
bank after the check under consideration will have been
paid. At the time of drawing a check the stub should
be rilled out in full. See illustration of check with
stub filled out.
When a check is drawn it should be charged against
the bank just the same as if the money had actually
been received from the bank. It is important that
all the items on the stub are kept up to date and are
accurate. The stub should show what your "balance"
at the bank is at any given time. Many individuals —
some of them good business men — are exceedingly care-
less about keeping the stub properly filled out and are
in a constant state of anxiety as to the condition of
164
SECRETARIAL STUDIES
their bank account. By keeping the stub always
up to date you can avoid drawing checks for a greater
amount than you have on deposit. Banks are not
legally authorized to pay checks for amounts exceed-
ing the deposit. Checks drawn for a larger amount
than is on deposit will be dishonored and a protest
charge made against the drawer. This is rarely done
ILLUSTRATION OF CHECK AND STUB
with well-known customers of a bank, as the bank will
usually get in touch with the depositor by telephone
and inform him of the situation, so that funds may be
deposited to take care of a check. But it is not good
business practice to make this necessary. Occasionally
a bank will honor a check which is not covered by
sufficient funds, due to a clerical error in the bank.
In such cases the depositor will be notified immediately
that his account is overdrawn and will be requested
to make a deposit to cover the amount. Overdrafts
usually are the result either of a failure to keep the
check stubs up to date, or of taking the balance in
the pass book at a given date without considering
some check which might not have been presented for
'payment in the current month.
THE SECRETARY'S CONTACT WITH THE BANK 165
In some banks the depositor is required to keep a
minimum amount on deposit at all times, as, for exam-
ple, $300 or $500. If the average daily balance is
below the required balance, a banking charge will be
made for handling his checks. The theory of this
procedure is that by maintaining a certain balance there
is not so great an opportunity for overdrafts; and it
also covers the actual bookkeeping charges for handling
the business, that is to say, a maintained balance of
$300 will be sufficient to enable the bank to meet the
charges of bookkeeping from the earned interest on
the deposit.
Promptness in Depositing Checks — Checks received
from other business houses to be deposited should be
deposited as soon as possible after receipt. The
reason for this is that the check may be good at the
time issued, but not good a day or so afterward.
Also a check of a deceased person will not be honored
at a bank if the bank has received notice of his decease
before the check is presented for payment. In such
cases the payment of the check will be held up pending
the settlement of the estate of the deceased.
The check book and bank book should be kept
under lock and key. Canceled checks should be
filed. As the practice of different offices varies in this
respect, the only thing the secretary can do is to learn
what the practice in the office is and adhere to that.
Where checks are filed, there is a special file provided
for this purpose.
The procedure in the drawing of checks is discussed
fully under "Forms of Remittances" and the secretary
should acquaint himself with the information therein.
166 SECRETARIAL STUDIES
SECRETARIAL PROBLEMS
Review and Research Questions
1. What business for his employer will the secretary be
likely to transact with the bank?
2. Explain the method of making a deposit.
3. Give the principal points to be observed in drawing checks.
4. What is meant by a "stub"?
5. What is meant by "overdrafts"?
6. What is meant by "dishonoring"?
7. If in your employer's absence a notice is received from
the bank in which he makes deposits that his account is
overdrawn, how would you meet the situation?
8. How are checks drawn to prevent raising?
9. If you received a check made payable to the order
of your employer during his absence and wished to deposit
it, what steps would you take?
Laboratory Assignments
1. We shall need the following checks to be used in
paying bills which are due today. Make out the proper
checks. The blank forms will be found in the Exercise
Book.
(a) A check for $267.82 payable to Claflin and
McLaughlin. Check No. 621.
(b) A check for $1377.21 payable to the Westing-
house Electric Company. Check No. 622.
(c) A check for $27.41 payable to Cyrus M. Brady,
agent. Check 623.
(d) A check for $1022.80 payable to Williamson,
Wallace and Swinton. Check 624.
(e) A check payable to Dr. A. E. Aitkins for
$75.00. Check 625.
(f) Check payable to ourselves for the purpose of
the pay roll; amount $2761. Check No.
626. Attach a memorandum indicating the
number of each kind of bills needed; the
different amounts in silver.
2. Dictation. 3. Transcription.
THE SECRETARY'S CONTACT WITH THE BANK 167
SECRETARY'S CONTACT WITH THE BANK, 2
Bank Pass Book — Each depositor is furnished with a
bank pass book. On the outside of the book is printed
the name of the bank, its address, and underneath
"In account with," followed by the name of the
depositor. In the front of the book the following note,
or one of similar wording, is generally printed:
"This account is accepted and continued by the
Bank on condition that checks against
it should be drawn only upon the branch with which the
account is kept, and all checks credited as a deposit to this
account drawn on other offices of the Bank
or other banks are received only subject to actual pay-
ment by the said other offices or banks."
The foregoing naturally covers the statement of a
branch bank. All amounts deposited at the bank
and the date are recorded in this book on the date
received. The bank book is signed by the initial of
the receiving teller opposite the entry. When deposits
are made, the bank book should be handed in with the
deposit slip and the funds to be deposited, to the receiv-
ing teller. Once a month the bank book should be
turned in to the bank for "balancing." When the
book is returned to the depositor it will be accompanied
by all checks properly canceled paid by the bank up
to that time. The amounts of the various checks
will be listed on a slip, rubber stamped "Vouchers
Returned by the Bank to
(his name) with balance of (date).
This slip is usually made out on a listing machine and
may be accepted as correct as to addition, but it should
be inspected carefully and checked with all the vouchers
168 SECRETARIAL STUDIES
for the various amounts represented by the canceled
checks. In addition to this, the checks should be
checked against the stubs. Before checking against
the stubs, check the vouchers (canceled checks) with
the list of amounts furnished by the bank. If you
find this correct, proceed to compare the checks with
the stubs, arranging them first in the order of the check
numbers. The balance as shown by the bank should
correspond with the balance in your stubs up to and
including the last check canceled. If you discover any
difference, it will be due probably to the fact that one
or more checks have not been presented for payment.
By checking the canceled vouchers against your stubs,
you can ascertain which these are. The total of the
outstanding checks, added to the balance shown by
the bank should correspond. Should you discover
that this is not the case, each check should be carefully
gone over again to ascertain if the amounts on the
checks in each instance correspond with the amounts
shown on the stubs. You should also compare entries
of deposits in your stubs with those in the bank book.
If differences still exist, it will be necessary to go over
all additions and subtractions in your stubs. In case
you cannot discover any mistakes in your entries, the
checks, the stubs, or your arithmetic, it will be necessary
to take the matter up with the bank for adjustment.
The banks are unusually accurate and it is not often
that you can trace errors to them. The employees
of a bank, however, are human, and while everything
is done to make their work mathematically correct,
errors occasionally creep in.
I It is now the practice of many banks to send to the
THE SECRETARY'S CONTACT WITH THE BANK 169
depositor on the first of each month a statement of his
account, which shows the date and amount of checks
paid, deposits, and the balance. This is accompanied
by the canceled checks. This method is more efficient,
because it saves the depositor the trouble of taking
his pass book to the bank and waiting for it to be
balanced.
Duplicate Deposit Slip — It is sometimes necessary
to make a deposit without having your bank pass book.
In such cases make out a duplicate deposit slip, which
will be initialed by the receiving teller. This should
be presented with your next deposit and the amount
entered in the pass book by the receiving teller. De-
posits made with duplicate deposit slips are usually
entered by the bank as a matter of routine when the
pass book is turned in for balancing.
Other Secretarial Banking Duties — The secretary
should make a thorough study of all the functions of a
bank, the rules and regulations concerning its operation,
and the laws applicable to it. These are matters too
extended to be treated in a work of this kind, but to the
young men or women, expecting to rise in the business
world, such knowledge is indispensable. The secretary
should not hesitate to seek the advice of his banker,
or the banker of his employer, on any matters about
which he is ignorant. The officers of banks, contrary
to the usual conception of the matter, are always
ready to give assistance to the seeker for information
concerning their operations. Bronze doors and grill
work in a bank are not to be considered as visible
evidences of inhospitality; they are simply concrete
marks of stability.
170 SECRETARIAL STUDIES
The secretary may be called upon to go to the bank
to bring back various securities, such as bonds, stocks,
and other collateral, which may be held to secure a
loan. The utmost care should be used in handling such
matters to see that all securities delivered to him by
the bank correspondent to those either mentioned
specifically by the employer or indicated on the note.
It may be necessary in some instances for the secre-
tary to have access to the employer's safety deposit
vault for the purpose of filing papers or perhaps
securities for safe keeping, but this will depend largely
upon the amount of confidence the employer has in the
secretary, both as to his ability to handle such matters
and as to his reliability and trustworthiness. Of
course it is hardly necessary to caution the secretary
to be absolutely accurate in his handling of such
matters and to keep them in the strictest confidence.
Stopping Payment on Checks — One advantage of
checks over money lies in the fact that a lost or stolen
check may be made valueless by stopping payment at
the bank on which the check is drawn. The maker
of the check is supposed to notify the bank, but often
the payee or the person to whom the check is made
payable gives the warning to the bank.
The stop-payment order must be in writing, and it
must reach the bank before the check is presented for
payment. An oral stop order is not binding, neither
is a telephone request, while a telegraphic stop order
would be legally binding on the bank. In filing a
stop-payment order the date of the check, the number,
the amount for which the check was made out, and
the name of the payee must be given.
THE SECRETARY'S CONTACT WITH THE BANK 171
Commercial and Non-Commercial Banks — There are
two kinds of banks; the commercial and the non-com-
mercial. The commercial banks include national and
state banks, the banking departments of trust com-
panies, and private banks. National banks operate
under a national charter, state banks under a state
charter, while private banks are unincorporated. In
some states private banks are subjected to inspection
by state bank examiners. Commercial banks deal
especially in the settlement of business transactions
as they receive deposits of 'cash against which checks
may be drawn by a depositor. These banks are often
spoken of as banks of discount and deposit.' They
lend money on short term notes, discount negotiable
instruments such as promissory notes and commercial
drafts, make collections, and carry on any commercial
transactions within the powers granted by their charter.
Savings Banks — Savings banks are non-commercial
banks that take small amounts of savings on deposit.
These banks afford a safe and moderately profitable
means of investing small amounts of savings. They
encourage persons of moderate incomes to form habits
of thrift by giving a return on savings in the form of
interest. Savings banks invest their money on deposit
in a prescribed manner and only in safe securities.
SECRETARIAL PROBLEMS
Review and Research Questions
1. Describe a bank book and its purpose.
2. What is meant by 'Voucher" ?
3. How may a deposit be made if the depositor does not
have his bank book with him?
172 SECRETARIAL STUDIES
4. Why should deposits of checks be made as soon as
possible ?
5. What is done with canceled checks?
Laboratory Assignments
1. We have on hand the following items for deposit
in the Second National Bank, your city; make out the
proper deposit slip; add up the totals:
Gold 60.00
Silver 194.25
Bills 398.00
Checks
No. Name of Bank Amount
2641 Western National Bank, Denver 1472.00
1 22 Columbia Trust Company, New York 1070 . 1 8
1 641 Irving National Bank, New York 567 . 00
38 Mechanics Bank, Pittsburgh 21 .00
4762 Illinois Trust Company, Chicago 1928 .00
2. Make out deposit slip in our name for the following
items:
Gold 120.00
Silver 98.00
Bills 1040.00
Checks
No. Name of Bank Amount
1628 Continental and Commercial National Bank.
Chicago 1379.00
500 L. L. Coupons 140.00
3. Dictation. 4. Transcription.
SECRETARY'S CONTACT WITH THE BANK, 3
Difference Between a Commercial and a Savings Bank—
One difference between a commercial and a savings
bank is the understanding between the depositors and
THE SECRETARY'S CONTACT WITH THE BANK 173
the bank. A commercial bank will pay the amount
of the checks of a depositor, if properly signed by him
for the amount for which the check is made out, to the
payee or the person named in the check on or after the
date it bears, provided the depositor has sufficient funds
on deposit in the bank. Savings banks will return any
money on deposit either to the depositor or upon his
written order and on the presentation of the pass book.
They do not encourage demand withdrawals.
In commercial banks the pass book is merely a
memorandum of the receipt of deposits, and usually
contains no record of the withdrawals of cash or added
items of interest. The depositor in a savings bank can
make no withdrawals of his money on deposit without
producing his pass book in which the amount of the
withdrawals is entered by the bank clerk. The pass
book of any bank is a receipt for the money deposited
and is an acknowledgment by the bank of having
received the amount stated on the deposit slip.
Extreme care should always be used in making out a
deposit slip in a commercial bank, as it is filed by the
bank clerk and is the only legal evidence of the amount
of the deposit, should an error be made in entering the
amount of the deposit in the pass book. In order to
have evidence o»f the original transaction, banks require
customers to make out their own deposit slips.
Federal Reserve Banks — In 1863 Congress passed the
National Bank Act providing for Federal supervision
of commercial banks, thus securing uniformity in the
operation of commercial banks throughout the United
States. In 1913 the Federal Reserve Act was passed
dividing the entire country into twelve Federal Reserve
174 SECRETARIAL STUDIES
Districts, a Federal reserve bank being located in each
district.
National and Federal Reserve banks may issue
money. A national bank note is the promise of a
national bank to pay the holder the amount named on
the note. The notes issued by each national bank are
secured by a deposit of United States bonds with the
Treasurer of the United States by the bank issuing the
notes.
The Federal Reserve banks are allowed to issue
Federal Reserve bank notes and to take over the promis-
sory notes and acceptances from national banks; they
are also permitted to issue Federal Reserve notes on
their securities, which they hold plus an additional
specified gold reserve.
A Federal Reserve note is issued by a Federal
Reserve bank to serve as an emergency currency and
the Federal Reserve System provides for a money
reserve for the existing banks in case of any
emerency.
The Federal Reserve bank is a bank for banks, as it
assists all banks within its district. Money may be
transferred from one Federal Reserve district to another
as needed. If, for example, the Federal Reserve Bank
of Boston is in need of money it may rediscount its
commercial paper at the Federal Reserve Bank in
New York or Philadelphia, and thereby obtain money
where it is in abundance. This system has prevented
financial panics in recent years.
Loan and Trust Companies — Loan and trust com-
panies are non-commercial banks. Some of them
combine a commercial banking business with their
THE SECRETARY'S CONTACT WITH THE BANK 175
loan and trust business. These trust companies may
invest their funds in real estate and in loans on inactive
securities for long periods of time. They act as holders
in trust for bondholders, executors, and administrators
of estates, of money property held in trust, and as
fiscal agents for corporations, and as guardians to
minors. In the capacity of fiscal agent they pay to
bondholders the principal of bonds at the date of
maturity or pay the interest when it is due on bonds
left in their charge.
Trust companies also administer underwriting syndi-
cates and in case of reorganization or dissolution they
act as receivers, looking after the interest of the bond-
holders. The principal advantages of trust institutions
are that they are permanent institutions; that their
transactions are always confidential; that they are
in close touch with the financial world, and are there-
fore better informed about financial transactions than
are most individuals.
SECRETARIAL PROBLEMS
Review and Research Questions
1. Explain the difference between a commercial and a
savings bank.
2. What is the use of a pass book in a commercial bank?
3. How may a depositor in a savings bank withdraw
money?
4. What is. meant by "Federal Reserve Bank"?
5. What is a "national bank note"?
6. For what purpose do Federal Reserve banks issue
bank notes?
7. How does a Federal Reserve bank differ from other
banks?
8. Explain the meaning of "loan and trust companies."
9. What is the purpose of a trust company?
176 SECRETARIAL STUDIES
Laboratory Assignments
1. The Manager has turned over to you the stubs
with blank checks attached for a number of checks.
These you will find in the Exercise Book. Fill out the
stubs and the checks for the following items:
Check Number Name Amount
1321 J.A.Brady $162.73
1322 Williams & Duffy 421 . 18
1323 DeLong & Murray 29 . 47
1324 Packard Company 497 . 10
1325 Cadillac Company 179 . 19
1326 Westinghouse Company 1642 . 21
1327 American Radiator Co. 2497 .08
1328 New York Central R.R. Co. 291 . 13
All checks are issued for current invoices for materials.
There was a bank balance of $31,272 on stub 1321 before
the check was drawn; enter this to start with. Date the
first four checks the tenth of the current month; the last
four, the fifteenth. A deposit was made on the fifteenth
of $2500. Enter the deposits and bring the stubs up to
date.
2. Dictation. 3. Transcription.
SECRETARY'S CONTACT WITH THE BANK, 4
The Clearing House — The preamble of the New York
Clearing House states its purpose as follows:
"The object of the association shall be the effecting at
one place of the daily exchanges between the members
thereof and the payment at the same place of the balance
resulting from such exchanges."
The object of the clearing house is to facilitate an
easy and rapid method of exchange of checks collected
and of checks drawn by member banks of the clearing
house. Two clearings are made in the New York
Clearing House, one at nine o'clock and the other at
THE SECRETARY'S CONTACT WITH THE BANK 177
ten o'clock. The balances of the first clearings are
carried over and included in the final clearings at ten
o'clock, when one settlement is made.
The term clear means exchange, as the bank that
dears a check simply exchanges it for another check
drawn on itself. The checks of each bank are placed
in a package, the amount having been listed on an
adding machine, and the total written on the envelope
in which the package of checks is inclosed.
Each bank at clearing time has a representative
present who has all the checks which his bank holds
against other banks and another representative who
receives all the checks drawn against his bank, from
other banks.
Postal Savings System — The United States Govern-
ment authorized the establishment of the Postal
Savings System by an Act of Congress, June 25, 1910.
Any person ten years of age or over may open a postal
savings account in his or her own name by depositing
one or more dollars in any post office authorized to
accept postal savings deposits. No person may at the
same time have more than one account either at the
same office or at different post offices. A person may
deposit any number of dollars at any time, until the
balance to his credit amounts to $2500, exclusive of the
accumulated interest. After an account has been
opened in the postal-savings depository, deposits may
be made in person, by a representative, by money order,
or by registered mail.
Postal-savings deposits are acknowledged by postal
savings certificates which are made out in the name of
the depositor and serve as receipts. A depositor may
178 SECRETARIAL STUDIES
at any time withdraw all or any part of his postal
savings deposits upon demand, from the post office
at which the deposits were made. Postal-savings
certificates bear simple interest at the rate of two per
cent a year. Amounts less than one dollar may be saved
by purchasing postal savings stamps at ten cents each.
A postal savings card with ten savings stamps affixed
will be accepted as a deposit of one dollar either in
opening a postal savings account or in adding to an
existing account, or it may be redeemed in cash.
A depositor may transfer his account from one post-
office postal-savings depository to another without
losing the interest on his account. A depositor may
exchange the whole or a part of his deposits for regis-
tered or coupon United States postal-savings bonds,
bearing two and a half per cent interest, issued in
denominations of $20, $100, and $500.
SECRETARIAL PROBLEMS
Review and Research Questions
1 . Explain the organization of the clearing house and its
functions.
2. How does the method of settling balances in the New
York Clearing House differ from that in other cities?
3. Explain the Postal Savings Banks.
4. How are accounts in Postal Savings Banks limited?
5. What is the maximum amount that may be deposited?
6. How are deposits acknowledged?
7. How may a depositor withdraw money?
Laboratory Assignment
1. The manager desires a list of twenty-five of the im-
portant commercial banks and also savings and Federal
Reserve banks in the town in which you are located.
Make up this list giving the address of each bank.
2. Dictation. 3. Transcription.
SECTION XVI
TELEGRAMS, CABLEGRAMS, AND RADIOGRAMS
The preparation of telegrams and various messages
sent by wire and radio is a part of the secretary's work
that requires a knowledge of the kind of service rendered
by the telegraph companies, and care in the preparation
of messages. The important details are discussed in
this section, but, necessarily, the information is limited,
and the secretary who has a great deal of this work to
do should provide himself with the books furnished
by the telegraph companies which give detailed informa-
tion about different kinds of telegraphic service, includ-
ing rates.
Kinds of Telegraph Messages — The Western Union
Telegraph Company provides what is called a universal
blank to be used in the preparation of telegrams, cover-
ing the following classes:
(a) Telegrams, (b) Day Letters, (c) Night Messages,
(d)Night Letters.
Telegrams — Telegrams take precedence over other
classes of messages, and are generally used when
quick service is required. The rate on a telegram is
based on ten words; additional words are charged
at so much a word. Full-rate telegrams may be written
in code.
Day Letters — Day letters are subordinated to full-
rate day telegrams in the order of transmission, and
179
180
SECRETARIAL STUDIES
constitute a deferred day service at reduced rates, the
cost of a 50-word (50 words being the unit) day letter
being one and one-half times the cost of a 10-word
telegram. Day letters must be written in plain lan-
guage, code language not being permitted.
ind the following m~»age. .ubject to the
oo tack tend, which are hmby *an*d
OCT 13 1922
IQHN A ANDERSON 384- WALNUT STREET PHILADELPHIA PA
foVE NOT RECEIVED PAPERS WHEN WILL THEY BE SENT
HENRY DREW
ILLUSTRATION OF TELEGRAM
Night Messages — Night messages are accepted by
the telegraph companies up to 2 A. M. for delivery
the morning of the next ensuing business day. The
cost is less than that for full rate telegrams. For
short messages, this is the cheapest over-night service.
Code language may not be employed.
Night Letters — Night letters may be filed at any
time during the day and at night up to 2 A. M. for
delivery the morning of the next ensuing business day.
The cost of a 50-word night letter is the same as for a
10-word telegram. Night letters must be written in
plain language; code language will not be accepted.
This is the cheapest service of all for messages of some
length.
TELEGRAMS CABLEGRAMS AND RADIOGRAMS 181
The type of service offered by the Postal Telegraph
Company differs mainly in the classification. Their
service includes:
(a) Fast day telegram, (b) Day letter, (c) Night
telegram, (d) Night lettergram.
StHD tr* tolloietng Teltgram, tubject to the term* on back hereof, which are hereby agreed to.
OCT 21 1922
SPRINGFIELD TOOL CO SPRINGFIELD MASS
SEND THREE HUNDRED TWENTY NINE BOLTS ONE HALF INCH SIX HUNDRED
FIFTY BOLTS ONE INCH TWO HUNDRED EIGHTY EIGHT BOLTS TWO ONE HALF
INCH FIFTY GROSS THREE SIXTEENTH TAPS TWENTY GROSS FIVE SIXTEENTH
TAPS FORTY GROSS NINE SIXTEENTH DIES THIRTY GROSS THIRTEEN SIXTEENTH
DIES MUST HAVE BEFORE END OF MONTH
JAMES H RISINGER
ILLUSTRATION OF DAY LETTER
The Preparation of Telegraphic Messages — The lan-
guage of messages should be absolutely explicit, but
it should be as brief as is compatible with clearness.
Observe the following points quoted from the instruc-
tion book of the Western Union Telegraph Company:
"Avoid wording that is susceptible of different inter-
pretations. Numerals should be written out in full.
The use of contractions such as "can't,'* "don't," etc.,
should be avoided. In writing addresses, the words,
"east," "west," "north," "south," should be spelled out
in full. A specific street address facilitates delivery of
messages."
182 SECRETARIAL STUDIES
In sending a telegram, the class of service should be
indicated by a "check" mark in the place provided
in the upper left-hand corner of the telegraph blank.
Whether the telegram is to be sent "paid" or "collect"
should be so indicated in the lower left-hand corner
of the blank. When a charge account has been ar-
ranged, the word "charge" should be noted in the
same place, together with the name of the account to
which the tolls are to be charged, in cases where the
signature differs from the name under which the
account appears on the company's books. Example:
Send prepaid and charge to the Standard Products
Company, 285 Fifth Avenue, New York Gity.^
Words Counted — The words in the body of the mes-
sage only are counted; the date, address, and signa-
ture are transmitted free.
Each of the following, including recognized words
taken from English, German, French, Spanish,
Latin, Italian, Dutch, and Portuguese are counted as
one word: All dictionary words, figures, decimal
points, separated letters (as initials), surnames of
persons, names of villages, towns, cities, states, terri-
tories, abbreviations of states or territories, common
weights and measures, bars of division, and punctua-
tion marks within sentences. Th, d, st, when affixed to
figures are also counted as one word each. Some com-
mon abbreviations, such as, C.O. D., f.o.b., a.m., p.m.,
etc., are counted as one word. No restriction is placed
upon the length of a word in telegrams, lettergrams,
etc., as long as the word is a dictionary word. When
initials, or initials and connectives are obviously com-
bined into one word for the purpose of condensation
TELEGRAMS CABLEGRAMS AND RADIOGRAMS 183
to avoid proper count instead of being written sepa-
rately, the elements making up such combinations are
counted separately. Illustration:
Jersey City One Word A. M One Word
1,000,000 Six Words 14th Three Words
One hundred One-fourth .... Two Words
thousand Three Words % Three Words.
Per cent One Word
Filing Messages by Telephone — Messages may be
filed by calling "Western Union" or "Postal" or the
telephone number of the company listed in the tele-
phone directory, and dictating the message.
Carbon Copies — Carbon copies of all telegrams should
be kept at the office. The original telephoned messages
should also be filed. Some business houses have their
own telegraph blanks in triplicate, and two copies are
made by the use of carbon. One of these copies is
sent to the telegraph company, another is filed, and
the third sent as a "confirmation" to the sender.
Requests to Report Delivery of Messages — If it is
desired that a report of the delivery of any message
be made, the words "Report delivery" should be con-
spicuously written at the top of the message. This
request will be answered "collect" bv the office of
destination.
Repeated Messages — If it is desired to have a message
repeated, the words "Repeat back" should be plainly
written at the top of the message. An additional
charge equal to one-half of the regular rate will be
made for the repetition in addition to counting and
charging for the two words "Repeat back."
Messages Sent Collect — Collect messages will be
184
SECRETARIAL STUDIES
accepted from any commercial or social organizations
of recognized standing, or from any newspaper, person,
or business firm.
RAD IIO GRAM
RADIO CORPORATION OF AMERICA „,.„
'VIA RCA" EDWARD j. NALIX pRrsmENT "VIA RCA'
Sand tha following Radiogram "VIA RCA'Yiubjeet ) Ch k
to tvmt on back haraof , which ara haraby agraad to. )
OCT 18 1922
TELCO LIVERPOOL
YOUNG SAILING MAJESTIC
WALTERS
ILLUSTRATION OF RADIOGRAM
Radiograms — The wireless service is similar to that
of the cable companies and reaches practically the
same points. Through the medium of the Radio
Corporation of America, in cooperation with the Postal
Telegraph Company, it is possible for those at sea to
send messages to, and receive messages from, points on
land.
SECRETARIAL PROBLEMS
Review and Research Questions
1 . What classes of telegraphic service are offered by the
Western Union Telegraph Company? By the Postal Tele-
graph Company?
2. In what languages may a telegram be sent?
TELEGRAMS CABLEGRAMS AND RADIOGRAMS 185
3. How may a telegram be filed over the telephone ?
4. What is the advantage of having a telegram repeated?
What is the charge?
5. As how many words would each of the following
expressions be counted in a telegram: 1st., C.O.D., Niagara
Falls, 27th, North Dakota, >£?
6. Give some of the important factors to be observed
in writing telegrams.
7. Explain the method of keeping copies of telegrams.
8. What is meant by repeated messages? What is their
purpose ?
9. How can messages be sent "collect"?
10. What is meant by "reporting delivery of messages"
and what is the purpose.
Laboratory Assignments
1. Mr. A. M. Bullinger, one of our salesmen wires us
from Salem, Massachusetts, asking for instructions. We
wish him to see Harriman and Worcester, 16 Beech
Street, Boston, Massachusetts, immediately with regard
to contract for seats in the new Auditorium Theatre at
Boston. We have learned that Murray and Hildebrand
are after the order also. We are able to quote a 10%
reduction from the price he already has on these seats.
Embody these instructions in a day letter.
2. Write a telegram to E. D. Garretson, one of our
salesmen at Hotel Topeka, Topeka, Kansas, instructing
him that all prices have been advanced 6%, effective
immediately.
3. Collins and Newbury, Rochester, Minnesota, wire
asking us to state when shipments of machinery will
begin. Owing to a strike in the factory we have been
delayed, but matters are now adjusted and shipments will
begin early next week. Embody this information in a
telegram.
4. Dictation. 5. Transcription.
186 SECRETARIAL STUDIES
TELEGRAMS, CABLEGRAM, SRADIOGRAMS, 2
Cable Service — The telegraph companies offer the
following types of cable service:
Charge to the account of.
UNION
RAM
OCT U 1922
PELT 1C LONDON
SPICULE PAPRIKA FORBEAR HARMONIC MARAUD
HEART
ILLUSTRATION OF CABLEGRAM
Full-Rate Cablegrams — Full-rate cable service is
used for communications requiring quick transmission
and prompt delivery. In all classes of cable service,
addresses and signatures are counted and charged for.
Code addresses may be used. Cable messages, there-
fore, should be reduced to the fewest possible words to
convey the meaning clearly. Code words employed in
cablegrams must be English, French, Italian, Dutch,
Portuguese, Spanish, Latin, or German dictionary
words of not more than ten letters or artificial words
of not more than ten letters. Artificial words must
be pronounceable. In plain-language cablegrams which
may be written in any language that can be expressed
in Roman letters, each word of fifteen letters or less is
TELEGRAMS CABLEGRAMS AND RADIOGRAMS 187
counted as a word, and words of more than fifteen
letters are counted at the rate of fifteen letters, or frac-
tion of fifteen letters, to a word.
Deferred (Half-Rate) Cablegrams — This service is
designed for plain-language communications of non-
urgent character. Cables taken at half-rates or less
must be written in plain language of the country of
origin or destination, or they may be written in French
as a universal language. Such messages are subject
to transmission at the convenience of the cable com-
pany when cables are clear of full-paid traffic. The
use of more than one language in the same message is
not permitted. Addresses and signatures in deferred
cablegrams may be registered code addresses. Each
word of fifteen letters or less is counted as a word.
Numbers, except in addresses, must be spelled out.
Cable Address — Houses doing an extensive foreign
business have a cable address, usually consisting of
one word, as, for example "Nabisco," registered with
the cable company.
Code and Cipher Message — Code and cipher systems
are used very extensively by business houses. In code
cipher systems one word is used to represent a phrase
or sentence. The "A B C," Western Union, Bentley,
and other codes are generally used by business men
where the saving of expense is the chief consideration.
Example of Code Words —
Drilling Draw with bill of lading attached.
Indentment. .For your private information only.
Induscate. . . .Your instructions are having every attention.
Outstand .... Until further orders.
188 SECRETARIAL STUDIES
Difference between Code and Cipher — The terms "plain
language," "code," and "cipher" have been used in
the foregoing. The secretarial student will need to
know the distinction between these terms. Plain
language is that which offers intelligible sense in the
language used. Code words may be genuine or arti-
ficial words. Artificial words must be formed of sylla-
bles capable of pronunciation according to the usage of
one of the following languages: English, French,
Italian, Dutch, Portuguese, Spanish, Latin, or German.
Combinations not formed of such syllables are regarded
as always having a secret meaning and are counted and
charged for as cipher. In cablegrams written in plain
language and code language, the maximum length
of a chargeable word is fixed at ten letters. Cipher
language is that which is formed of groups of figures
or letters having a secret meaning; or of words, names,
expressions, or letters not complying with the condi-
tions of plain language or code language.
SECRETARIAL PROBLEMS
Review and Research Questions
1. Explain the difference between full-rate and deferred
cablegrams.
2. What is meant by "European letter"?
3. How are words counted in cablegrams?
4. What is the meaning of "cable address"?
5. What is the difference between code and cipher
messages?
6. What is meant by "plain-language" telegrams?
7. What is a "repeated message"? What is its purpose?
8. How are numbers treated in cablegrams? In tele-
grams?
TELEGRAMS CABLEGRAMS AND RADIOGRAMS 189
9. What is the difference between the counting of names
and addresses in telegrams and in cablegrams?
10. What is meant by "code words" ?
Laboratory Assignments
1. Write a night letter to Mr. Kenneth Long, Hotel
Blackstone, Chicago, telling him that you will arrive in
Chicago tomorrow morning on the Twentieth Century,
and that you would like him to meet you at the Blackstone
Hotel; that new complications have arisen in Edison con-
tract. Ask him to bring all data concerning this contract.
2. Telegraph our salesman, Mr. John L. Long to
return immediately to the office. His address is The
Hotel Pinehurst, Laurel, Miss.
3. Send a cablegram to Martin Ewing (whose cable
address is "Marwing") Dublin, Ireland, requesting him
to cancel our order for linens. Tell him that a letter is
following.
4. Send a day letter to our salesman, Mr. William A.
Jackson, at our branch office in Cleveland, telling him to
call on E. H. Edwards, Hotel Statler, Cleveland, Ohio.
Owing to reductions in raw materials our prices on items
nineteen, twenty-two, and eleven hundred sixteen can be
reduced 10 per cent. Delivery in 10 days. Tell him that
he must see Mr. Edwards before noon tomorrow, as Carson
Company is trying to swing contract.
5. Send a radiogram to J. H. Simpson, Bordeaux,
France, saying that you are sailing on the Paris, May 16,
asking him to meet you in London at the Hotel Savoy,
May 25.
6. Dictation. 7. Transcription.
SECTION XVII
OFFICE APPLIANCES
All modern offices are equipped with devices intended
to save both labor and time. It will be necessary for
the secretary to be familiar with these even though
many of them are operated by other employees in the
business.
Visible Index — This is a trade name for a filing
device made by several firms. It consists of a frame
on which are hung cardboard pockets in such a way
that only about one-half an inch of the bottom of
each pocket is visible. This part is made of some
transparent material. In this way the bottom line
of each card is always visible and consequently it is
much easier to find any particular card than it is in the
ordinary style of card index. The pockets are so made
that it is possible to remove the card very easily or
even to transfer the whole pocket from one place in the
frame to another. These are of the greatest value
where the list is not too long, changes continually,
and where speed in finding is essential. In making
out cards for such a file, it is necessary to place the
name on the bottom of the card instead of the top, and
of course cards made out in this way can not be used
in an ordinary file.
Loose Leaf Books — The virtues of the loose-leaf book
are practically the same as those of the card index,
190
OFFICE APPLIANCES 191
with the additional convenience which is secured in
this way when the amount of material is not too large.
They are valuable for keeping up-to-date records of
prices, clippings, addresses, salesmen, prospects, in
THE RAND VISIBLE INDEX
fact, any information which changes from time to
time, but which must be constantly referred to. Their
value is greatly enhanced by the fact that it is now
possible to secure "fillers" in many different rulings
to facilitate the keeping of these different records.
Also much information printed on various subjects is
192
SECRETARIAL STUDIES
available in loose-leaf form, punched to fit the standard
covers.
When the books of a company are kept in loose-leaf
form, it is of course essential to have a binder that can
be securely locked, in order to prevent the loss of
important records. The value of the loose-leaf idea
has been recognized so fully, that there is now on the
market a loose-leaf encyclopedia, a loose-leaf atlas,
and even a loose-leaf magazine, which supplies its
subscribers with matter already punched to fit the
binder, which is purchased when the subscription is
entered.
FILING TUBS
Filing Devices — Frequently instead of the card file
in drawers with which we are familiar, a card record
is kept in a " tub" which is a large tray usually holding
six card boxes. These card boxes can be made much
longer than the drawers, and consequently the "tubs"
OFFICE APPLIANCES 193
not only contain more cards in the same space but
may be much more easily referred to. For small
correspondence files, large wooden boxes with hinged
covers are made. These are usually mounted on a
frame which may be rolled from place to place. In
most offices, every desk will have at least two letter
trays, one for incoming papers and the other for out-
going papers. The boxes are sometimes marked
"in" and "out". Sometimes a desk will have two or
three "in" or "out" boxes for different classes of papers.
In that case the boxes are usually mounted one over
the other on metal rods.
The Adding Machine — There are two kinds of adding
machines — the "adding and listing machine," and
the "calculating machine." The former type not
only adds the figures but
prints them on a paper tape
together with the totals and
sub-totals as desired.
The act of printing
the final total on the
tape automatic-
ally clears the
machine
for a
new
opera-
tion.
Two
types
of key-
fa o a r d "^^^^ WALES LISTING MACHINE
194
SECRETARIAL STUDIES
are used on these adding machines. Some have only
ten keys — one for each figure including the cipher.
On such a machine it is necessary to make four key-
strokes to record 1000, whereas on the older type of
keyboard, as shown in illustration of the Wales
machine, only
one stroke is
necessary, as
the machine
always prints
ciphers from
the last figure
struck to the
ri gh t-han d
margin. So if
the "1" key in
the fourth col-
umn is depres-
sed the figure
1000 is printed
on the tape.
The calculat-
ing machine
adds the figures
and shows the
result on a dial D ALTON CALCULATOR
which must be
cleared before each sum is begun.
Some typewriters have attachments which can be
used either as adding and listing machines or calculating
machines. The "billing and bookkeeping machines"
are also built for use both as a typewriter and an
OFFICE APPLIANCES 195
adding or calculating machine. The small adding
devices on such machines are called "registers."
The Addressografh — This is a machine for addressing
envelopes rapidly and yet in such a way that when
carefully done the work
closely resembles that of the
typewriter. This is accom-
plished by printing from
embossed metal plates
through an inked ribbon.
These metal plates are
stamped one letter at a
time on a special machine
provided for that purpose,
the Graphotype. These
HAND ADDRESSOGRAPH , * M ^U 1
metal stencils themselves
may be used as a mailing list, or, if desired, the mailing
list may be kept up-to-date on cards printed from the
stencils. This is more convenient and is the method
usually employed. The Addressograph is also used
for "filling in" the name, address and salutation on
form letters done on the Multi-
graph. For this purpose the stencils
are made with "Dear Mr. Blank,"
or whatever the appropriate salu-
tation may be, under the name and
address. Then, when the envel-
opes are addressed from the same
stencils, a small metal shield is
used so that the salutation does
not print on the envelope.
,_,," r i * , j MOTOR ADDRESSO-
The advantages ot this method GRAPH
196
SECRETARIAL STUDIES
of keeping a mailing list are several. In the first place
of course, it is a great deal cheaper than having
envelopes addressed by a typist. Then too, it is
quicker, and very often speed is a vital element.
Another thing gained is that once the original stencil
has been found to be correct, there is no further
possibility of error.
The Multigraph — This is a device for imitating
typewritten letters so closely that the recipient may
not know that he is receiving a "process letter" as it is
called. This end is accomplished by setting up the
letter in special type on the Multigraph. This type
is then printed through a ribbon made in the same
way as the ribbon used on a typewriter, except that
it is much larger. Where a few copies are desired,
that is, up to 100 or 200,
the Mimeograph is much
quicker than the Multi-
graph, as the cutting of
the stencil requires less
time than the setting up
of the type. But on larger
quantities this difference
is so small as to be
negligible, and the extra
time is more than paid
for by the fact that the
Multigraph work is a
much better imitation of
typewriting. In fact a
good specimen of work
on the Multigraph can- THE MULTIGRAPH
OFFICE APPLIANCES 197
not be distinguished from actual typewritten work save
by an expert. A special grade of typewriter ribbon is
made to match exactly the ribbon used on the Multi-
graph, so that when the names and addresses are filled
in on the form letters, no difference
can be seen between the address and
the body of the letter. The Multigraph
Sales Company issues an instruction
booklet describing in detail the operation
of the machine,
but those who
expect that it
may be necessary
157 ^ for them to run
^i ^^^^^^^^S | | .
THE MULTIGRAPH IN OPERATION, n.C
SHOWING TYPESETTER should make it
a point to get
some personal instruction on the Multigraph.
The Mimeograph — The instructions accompanying
each Mimeograph or Neostyle are sufficiently detailed
to enable any one to do good mimeograph work;
you should study these instructions carefully before
undertaking the work.
The following suggestions will aid you in producing
artistic stencils:
In the first place, your typewriter type should be
perfectly clean. Clean each type separately, digging
out the dirt with a pin in such letters as "a," "s,"
"g," "e," etc. The ribbon should be put out of action.
In cutting the stencil, strike the keys with a firm,
sharp blow and just as evenly as possible. The
exact touch you will need can only be determined by
198
SECRETARIAL STUDIES
THE MIMEOGRAPH
practice. The
strokes must be
strong enough to
cut the lines
clear through,
but not so heavy
as to cut the
letters out.
Capital letters,
especially those
with a broad
face, like, "W,"
<M," "N," etc.,
should be struck twice. Go over any headings written
in capitals the second time. The underscore, the
period, and the other punctuation marks must be
struck with a very light touch. The underscore is
particularly difficult to handle as it cuts a straight
line through the stencil; it is best to avoid its use
wherever possible. If a letter is miss truck it is a very
difficult matter to make a satisfactory correction on
a stencil.
"Ditto" — When only a few copies of a paper are
desired, that is any number up to a hundred, the
quickest and most economical method is to employ
some duplicating machine such as "Ditto." In
order to do this the piece to be copied must be typed
or written with copying ink. The paper is then laid
on the roll of duplicating material to which the copying
ink is thereby transferred. By placing a clean sheet
of paper on this roll, some of the copying ink is in
turn transferred to the paper. The process is so rapid
OFFICE APPLIANCES
199
that it is profitable to use it even though only five or
six copies are desired. For more than one hundred
copies, the Multigraph or Mimeograph is usually more
desirable, except in cases where the use of more than
one color is necessary or where it is desired to dupli-
cate some intricate design.
Devices Used in the Mailing Depart-
ment— There are several machines on
the market for dealing with the
incoming mail. With the hand
machine, from 60 to 70 envelopes a
minute can be opened, while with the
motor power machines, of course the
speed is greatly increased.
Separate machines are made for
affixing the stamps and for sealing
the envelopes, and machines are also
POSTAGE STAMP made to perform both operations at
once. There is also the Pitney-
Bowes machine which seals the envelopes and prints
on each one the post-mark and amount of postage
SAMPLE IMPRINT OF POSTAGE METER
paid. This machine is more fully described in another
section. It can be used conveniently only after the
2-00 SECRETARIAL STUDIES
heavier pieces of mail have been removed so that the
additional postage necessary can be attached.
A small scale graduated in ounces should be used
to weigh the first-class mail. For weighing parcel-post
matter special scales are made which automatically
give the exact amount of postage to be affixed when
the zone number is known.
ENVELOPE SEALER
The Time Clock — In many offices, especially the
larger ones, a time clock is used to register the arrival
and departure of members of the office force. There
are two kinds of time clocks — one in which the record
is made by the employee on a card of his own for a
certain period of time, usually a week, and one in
which the employee merely "rings in" on the clock
by using a certain key which makes a record on a
tape locked inside the clock. This sort of clock
was designed to prevent one employee from register-
ing the time of another.
Maps — By the use of "map pins" maps are made
valuable in routing salesmen, laying out new terri-
OFFICE APPLIANCES
201
MAP CABINET
Courtesy of Rand-McNally
tories, in indicating certain facts about particular
cities and towns. For instance: A tool manufacturer
could indicate by means of a red pin in the city of
Omaha on the map, that no merchants there handle
his line of goods; a green pin might mean that although
he did a little business there, there was at present no
chance of obtaining anything further, etc. In routing
a salesman a common device used to indicate each
step in his itinerary is a cord stretched from pin to
pin. A small bead on the cord will show immediately
just how far the salesman has gone, what cities he has
visited and what cities he will visit within a short
202
SECRETARIAL STUDIES
MAP SHOWING ROUTING OF SALESMEN BY PINS AND CORDS
Courtesy of Rand-McNally
OFFICE APPLIANCES 203
time. Or the cord can be clipped off as the salesman
proceeds. As there are dozens of different colors and
sizes of map pins, it is easy to see the possibilities of
usefulness of maps in the business office.
Check Writers and Check Protectors — The check
writer prints in words the exact amount of the check.
Some machines shred the paper, and force the ink
into the fibre; some perforate the paper, and in other
ways endeavor to make check raising impossible.
Some machines not only write the amount of the check,
but at the same time crush or corrugate that part of
the check on which is written the name of the payee,
in order to prevent any alteration.
The check protector is a device similar to the check
writer except that instead of writing the exact amount,
it stamps on the check "Not over," and a figure, the
next even $5.00 higher than the amount of the check.
For instance, if the check is made out for $43.50 the
imprint of the check protector will read "Not over
$45.00."
These devices are used not only in writing checks
but also in making out promissory notes, trade accept-
ances, drafts, etc.
Other office devices with which the secretary should
be familiar, even though he may never have occasion
to use them, are the numbering machine, the time
stamp, and the different kinds of clipping machines
now on the market. The secretary should know how
to clean, use and operate at least one make of numbering
machine. While the various types differ slightly,
they resemble each other sufficiently so that any one
familiar with one kind can readily operate the others.
204 SECRETARIAL STUDIES
The time stamp is sometimes used in stamping the
incoming mail and in addition to the clock face, usually
has the name of the company or department and the
date. These machines ordinarily print through a
ribbon but some may be used in the same way as
rubber stamps. There are two types of clipping
machines — those which clip the papers with a metal
clip and those which cut a small hole in the paper and
automatically pass through it a tongue which is cut
from the paper at the same time.
SECRETARIAL PROBLEMS
Review and Research Questions
1. Ditto, the Multigraph, and the Mimeograph each
cover a different field of work, although all are duplicating
machines. What especial field does each cover.
2. In what manner could your school advantageously
make use of maps and map pins?
3. What is the difference between the "check writer" and
the "check protector" ?
4. What is meant by "visible index"? What are its
advantages ?
5. What is the Addressograph? The Graphotype?
What are the advantages to be gained by the use of the
Addressograph ?
6. What two devices on the typewriter may be used for
filling in printed forms? When should each be used?
Laboratory Assignments
1. The manager will assign work to be done on the
different appliances described in the foregoing.
2. Make a plan for the arrangement in your desk of the
stationery and other supplies which you will use as a sec-
retary.
3. Dictation. 4. Transcription.
SECTION XVIII
BUSINESS AND LEGAL PAPERS
There are many special business papers, known by
various names, which are in the form of contracts;
most of which are in reality legal papers. Among
these may be mentioned leases, partnership agreements,
power of attorney, building contracts, insurance policies.
Practically all of these may be obtained in printed
form from the stationers. A brief description of them
will enable you to recognize them. The better you
understand these and their functions in business, the
more intelligently will you be able to perform your
work. Make a close study of each one. The stenog-
rapher who "copies" merely because he is instructed
to do so is a machine. While you will not be called
upon to prepare any of these papers in the sense of
composing them, still you should know enough about
any one of them to be able to note any discrepancies,
to fill in the proper blanks, to prepare manuscript
covers, and to get the papers in proper shape.
Contract — The basis of practically all commercial
law is the contract, which may be defined as an agree-
ment between two or more persons to do or not to do a
certain thing. A contract may be binding if made
verbally, but contracts involving more than $50 are
usually evidenced by a memorandum in writing signed
by the parties to the agreement. Some contracts, in
205
206 SECRETARIAL STUDIES
addition to being signed, have the seals affixed to the
signatures. Formerly the seal was actually affixed,
but now it is generally represented by the printed
characters L. S.y meaning "place of seal."
To be enforceable at law a contract must be made
by two or more persons who are legally capable of
entering into such an agreement; there must be an
actual consideration; their minds must actually meet
as to the terms; and the contract must be complete,,
that is, there must be both an offer and an acceptance.
Building Contracts — In building contracts, it is cus-
tomary to provide in the specifications for the quality
and kind of materials to be used. The builder follows
these specifications closely, failure to do so constituting
a breach of the contract. These detailed instructions
are carefully typewritten and, with the drawings, or
plans, are made a part of the contract by using the
words "according to the plans and specifications hereto
annexed and forming a part hereof."
Proposals or "Bids" — In very large building under-
takings, such as municipal or governmental enter-
prises, it is customary to publish a notice of the charac-
ter of the work, requesting contractors to submit
estimates on its cost. The estimate submitted is
termed a, proposal or a bid. It is usually provided that
the contractor shall file with his proposal a certified
check for a designated amount as an evidence of his
good faith and responsibility. Upon the satisfactory
completion of the contract or the procuring of a satis-
factory indemnity bond, this certified check is returned.
Partnership Contract — A partnership consists of two
or more persons uniting their labor or capital, or both.
BUSINESS AND LEGAL PAPERS 207
in order more effectually to carry on a business. It is a
formal contract in which the conditions of the agree-
ment, the time the partnership is to run, and the agree-
ments on the part of the members of the firm, are all
fully set forth. Each person is individually liable for
all the firm's debt.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What do you conceive to be the object of studying
the various forms of business and legal papers outlined in
this chapter?
2. Define what is meant by contract.
3. What is a building contract?
4. What is meant by proposal for bids?
5. What is a partnership contract?
Laboratory Assignments
1. The manager is engaging an assistant in the office
at a salary of $100 a month to be paid monthly. He will
dictate the data for a contract which you are to prepare
in correct form. A special form is not required for this.
Use legal size paper, and make two carbon copies.
2. The manager is entering into a contract to sell
certain property. He will dictate the data for this to be
filled in on the form in the Exercise Book.
3. The company desires to sell a Packard truck. The
manager will dictate the data for a bill of sale, the form
for which will be found in the Exercise Book.
4. Dictation. 5. Transcription.
BUSINESS AND LEGAL PAPERS, 2
Lease — A lease is a contract in which one person,
called the lessor, or landlord, permits another, known
as the lessee, or tenant, to occupy premises owned by
the first person. The compensation for the use of the
208 SECRETARIAL STUDIES
property is known as rent. The essential things to be
shown in every lease are the names of those entering
into the contract, the date on which the lease is to take
effect, the time for which it is to run, the amount of the
rent, and the full, legal description of the property. In
most cities of any importance the real estate board, or
the organization of real estate men, agrees upon a uni-
form lease for premises of various kinds. These are
printed with blank spaces left to fill in the dates, names
of parties to the contract, and a description of the
premises, and may be obtained from stationers.
Power of Attorney — A power of attorney is a written
agreement authorizing a certain person to act as the
agent or attorney of another.
Mortgage — One of the most common legal papers is
the mortgage^ or trust deed. A mortgage is a deed of
property given as security for a loan, with a clause in
it providing that upon payment of the money the
mortgage becomes inoperative as a deed.
Constitutions and By-laws — The secretary is occa-
sionally called upon to copy in proper form the Con-
stitution and By-laws of social or commercial clubs.
By-laws are the rules adopted by an organization for
the orderly conduct of its business. They usually
specify the method of electing officers, the place and
time of meetings, the qualifications of members, etc.
Bonds — A bond is a certificate of ownership of a
specified portion of a capital debt due by a company,
a city, a railroad, or other corporation, to individual
holders, and usually bears a fixed rate of interest.
Bonds of this kind are merely promissory notes secured
by a mortgage on the property of the concern. Bonds
BUSINESS AND LEGAL PAPERS 209
are generally issued in units of $1,000.00 made payable
in gold. Interest on them is payable annually.
Bank Statements — Banks are required by law to
publish at stated periods statements of their resources
and liabilities. These statements should show in
detail the various items constituting the resources and
the outstanding obligations of the bank.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is a lease?
2. May a lease apply to anything but real estate or
houses ? If so, explain.
3. What is meant by "power of attorney"? By "mort-
gage"?
4. What is the purpose of a constitution and by-laws ?
5. What is meant by "bonds"? If there is more than
one kind of bond explain all.
6. What is the purpose of a "bank statement" ?
7. What is meant by recording a legal instrument?
Laboratory Assignments
1. The manager has made arrangements for the
leasing of certain property. He will dictate the data for
this which you will fill in on the form to be found in the
Exercise Book.
2. The manager is taking a mortgage on certain
property. He will dictate the data for this, which you
will fill in on the proper blank.
3. The manager desires a copy of the bank statement
of one of the leading banks in your city. Make a copy
of this on the typewriter. Attach to this a report giving
your understanding of each of the items.
4. The manager, as an individual, wishes to give a
210 SECRETARIAL STUDIES
power of attorney to a real estate broker to negotiate and
complete the sale of a lot. He will dictate the data.
5. Dictation. 6. Transcription.
BUSINESS AND LEGAL PAPERS, 3
Insurance — Insurance is a contract wherein an insur-
ance company, for stipulated consideration, called the
premium, assumes certain risks which the person
insured would otherwise have to bear. The three
principal kinds of insurance are: Fire, life, marine.
Fire insurance is a contract whereby an insurance
company obligates itself to make good any loss suffered
by injury to specific property, during the life of the
contract it enters into with the insured. This con-
tract is known as a policy. Fire insurance may be
for any period of time, but is generally for one, two, or
three years. If a fire occurs the company is liable
for the loss caused by both fire and water.
Life insurance is a contract wherein the insurance
company agrees to pay a certain sum of money to a
designated person, or to the estate of the insured,
in the event of the death of the person insured, or
when he reaches a stipulated age.
Marine insurance is a contract whereby the owners of
a vessel are assured against loss by injury to the vessel,
or its cargo, by perils of the sea.
Other forms of insurance are: Accident insurance -,
providing for the payment of a stipulated sum of money
in case of accidental injury or death from accident;
health insurance, a form of accident insurance protect-
ing the insured against loss sustained by sickness;
burglary insurance, guaranteeing against loss by theft;
BUSINESS AND LEGAL PAPERS 211
employer s liability insurance, to indemnify an employer
against loss arising from injury to the insured while
in the employ of the insurer; credit insurance, indemni-
fying against loss due to failure of purchasers; title
insurance, insuring against loss occasioned by defective
titles or interest in real property. Some insurance
companies will assume any kind of a risk.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is meant by insurance?
2. Name three kinds of insurance.
3. What is meant by the word "limited" for a firm or
name of a business enterprise ?
4. How does a constitution differ from by-laws ?
5. Find the answers to the following research questions:
(a) What is meant by the terms, "mortgagee,"
"mortgagor"?
(b) What is an "indemnity bond"?
(c) What is "collateral"?
(d) What is meant by the term, "debenture" ?
(e) In a partnership how does the question of
responsibility for acts of the partners operate?
Laboratory Assignments
1. The manager desires to find out the cost of a straight
life insurance policy in one of the standard companies.
He will* give you the data as to age, etc. Secure this
information for him.
2. Find out for the manager the cost of insurance by
the thousand dollars in the building in which our offices
are located. Also whether or not any saving may be
effected by taking the insurance policy for a longer period
than one year.
3. Dictation. 4. Transcription.
PART TWO
ADVANCED SECRETARIAL STUDIES
SECTION XIX
POSTAL INFORMATION
(Condensed from the official postal guide, which should be
consulted for points not covered in this section.)
Domestic mail is divided into four classifications,
each taking a different rate of postage.
First-class matter includes all written matter and all
sealed matter. Imitations or reproductions of type-
writing and handwriting are considered first-class
matter unless at least twenty copies are mailed at one
time. The postal regulations specify that shorthand
notes are to be considered as first-class matter.
It should be remembered, though, that a manuscript
accompanied by the corrected proof sheets is considered
as third-class matter. The first-class rate of postage is
two cents for each ounce or fraction.
Second-class matter includes newspapers and periodi-
cals which have been entered as second-class matter.
The rate paid by the publishers varies according to
the distance, etc. Newspapers and periodicals, how-
ever, which have been duly registered may be sent as
second-class mail by others than the publisher at the
213
214 SECRETARIAL STUDIES
rate of one cent for each four ounces or fraction. To
be entitled to this rate the periodical must be complete.
Third-class matter embraces circulars, newspapers
and periodicals not admitted to the second class, nor
embraced in the term "book," miscellaneous printed
matter, proof sheets and manuscript copy accompany-
ing them, and material printed in raised characters
for use by the blind. The rate of postage is one cent
for each two ounces or fraction, and the weight limit
is four pounds. Parcels exceeding that limit are to
be mailed as fourth-class matter.
Fourth-class matter (domestic parcel post) includes
merchandise, farm products, books, catalogues, and all
other mailable matter not included in the first, second,
and third classes. On parcels weighing four ounces
or less, except those containing books, seeds, or plants,
the rate of postage is one cent for each ounce or fraction
for any distance. On parcels weighing eight ounces
or less, containing nothing but books, seeds, or plants,
the rate of postage is one cent for each two ounces or
fraction regardless of distance.
On other parcels coming under this classification
the rate of postage varies' according to the weight and
distance, and the rate is determined by reference to the
special scale provided by the post office.
Special Delivery — By adding ten cents to the regular
postage a letter, postal card, or package will be delivered
immediately upon its receipt if between the hours of
7 A. M. and 11 P. M. whether weekday, holiday, or
Sunday. A "special delivery" stamp is sold for this
purpose. Ordinary stamps may be used for this pur-
pose if the words "Special delivery" are written across
POSTAL INFORMATION 215
the face of the letter or package. A receipt is required
of the person receiving the letter or article.
Registered Mail — For ten cents in addition to the
regular postage any article except parcel-post packages
may be registered. Special care is then given to it
and a receipt procured from the person to whom it is
addressed. By writing the words " Receipt demanded"
across the face of the address of a registered article,
an additional receipt will be procured and returned to
the sender with the additional charge. In the case of
loss, the post office department will indemnify the
sender of the registered article mailed to a domestic
post office for its full value up to $50.00 if sealed and
paid for at letter rates, or $25.00 for third-class matter.
If for any reason it is desired to have registered mail
returned to the sender instead of being delivered to
the addressee, this may be done by application to the
post master at the office of despatch. Domestic
parcel-post packages cannot be registered, but may be
insured for their actual value up to $100.00, the fee
varying with the value declared. Packages may be
sent C. O. D. for a small fee which includes the cost of
the money order used in making the remittance. The
C. O. D. fee also includes the cost of insurance.
Foreign Mail — Foreign mail is divided into three
classifications, first-class mail, parcel post, and book
post.
The regular rate of postage on first-class foreign mail
is five cents for the first ounce and three cents for each
succeeding ounce or fraction. First-class mail may
be sent to many countries at domestic postage rates.
The more important are:
216 SECRETARIAL STUDIES
Argentina Cuba New Zealand
Bolivia Ecuador Panama
Brazil England Peru
Canada Ireland Scotland
Colombia Mexico Wales
The other less important foreign countries to which
the domestic postage rate applies may be found in the
latest edition of the postal guide. The rate of postage
on post cards addressed to foreign countries is two
cents.
The rate on "commercial papers" is five cents for
the first ten ounces or less and one cent for each addi-
tional two ounces or fraction. This classification
includes documents written wholly or partly by hand,
but not possessing the character of personal correspond-
ence; that is to say, such papers as deeds, insurance
documents, correspondence course lessons and manu-
script music. Sermons and packages of old letters or
postal cards may be sent by mail to foreign countries
at the rate and under the conditions applicable to
commercial papers in the Postal Union mails.
Samples of merchandise not exceeding twelve ounces
in weight may be sent at the rate of two cents for the
first four ounces or less and one cent for each additional
ounce or fraction. Articles of salable value are not
considered as samples.
The rate of postage on foreign parcel post is twelve
cents a pound, except that for certain countries an
additional "transit charge" is made on each package
regardless of the weight. As this transit charge varies
from time to time the latest information must be secured
from the post office.
POSTAL INFORMATION 217
Books and pamphlets up to four pounds, six ounces,
may be sent to any foreign country at the rate of one
cent for each two ounces or fraction.
Both domestic and foreign money orders may be
obtained at nearly every post office. These are useful
for making remittances where it is inconvenient or
impossible to send checks or stamps. Money orders
are issued only for sums of $100.00 or less. If a greater
amount must be sent, it is necessary to purchase
two or more money orders to make up the desired
total.
The secretary should be familiar with the time of
making up the mails for the different points to which
his employer has occasion to write often so that in case
of an urgent message he will know at what time the
letter will be received. This is especially important
in the case of the foreign mails, where the missing of
a boat may sometimes mean a delay of a week or
more.
Postage Meter — In offices having a great deal of first
class mail, the time required for affixing the postage
stamps complicates the problem of the mailing depart-
ment. The post-office department has given its consent
to the use of the Pitney-Bowes Postage Meter. This is a
device for printing the amount of postage, the permit
number and meter number on each letter. This meter
may be taken to the post office from time to time and set
by the clerk to make a certain number of impressions to
be paid for in advance. When the meter has made that
number of impressions the mechanism locks until re-
adjusted at the post office. The color of the ink used on
the printing mechanism is that of the stamp which
218 SECRETARIAL STUDIES
would have been used otherwise. That is, when it is
printing two cent impressions red ink is used, etc. The
machine is so made that it will seal, post-mark, stamp,
and count 250 pieces of mail in a minute.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What will be the postage on the following, mailed
from New York:
(a) A 3 ounce registered letter to San Francisco.
(b) A 2>^ ounce letter to Madrid.
(c) A complete copy of the Saturday Evening Post^
weighing 21 ounces, to Boston.
(d) The original manuscript and proof sheets of a
book, weighing one pound, to Los Angeles.
(e) A 3^ ounce letter to London.
2. What material is included in the classification "Second-
class matter"?
3. What indemnity will be paid by the government in
the case of loss of a registered letter or package ?
4. Into how many classifications is domestic mail divided?
Foreign mail? What are they?
Laboratory Assignments
1. Compile a complete list of the foreign countries to
which domestic rates apply on first-class mail. This list
is to be distributed to the stenographers in the office.
Consequently five copies will be needed. Make these at
one typing.
2. You will weigh the packages which the manager
will provide, and compute the postage.
SECTION XX
ALPHABETIZING, 1
Before the secretary can make use of the knowledge
gained of filing in the succeeding section, it will be
necessary to study the subject of alphabetizing.
Alphabetizing is simply a system of arranging matter
to be filed in the order of the letters of the alphabet.
One of the first steps to learn is the sequence of letters
in the alphabet. This is simple, but, simple as it is,
many students of filing display a surprising lack of
knowledge of it. The accepted order of the alphabet is:
A, B, C, D, E, F, G, H, I, J, K, L, M,
N, O, P, Q, R,S, T, U, V, W, X, Y, Z.
The next step is to learn the frequencies of combina-
tions of letters as indicated by the guides in alphabetic
files. This will be a matter of experience largely, but
the acquisition of this knowledge will be hastened by
studying the illustration of alphabetic divisions appear-
ing on the following page.
The alphabetic divisions devised by filing equipment
manufacturers are based on the analyses of thousands
of names, and are therefore arranged on scientific
principles. These may be studied with advantage
by the secretary or filing clerk who has much of the
work to do. Guides are provided for various subdi-
visions.
219
2-20
SECRETARIAL STUDIES
ILLUSTRATION OF ALPHABETIC DIVISIONS FOUND ON FILING GUIDES
25 Divisions 40 Divisions 60 Divisions 60 Divisions (Contd.)
A
BA-BL
BO-BY
CA-CL
CO-CZ
D
E
F
G
HA-HE
ffl-HY
L
MA-MC
ME-MY
N-0
SA-SE
SH-SO
SP-SY
T-U-V
WA-WH
WI-WY-X-Y-Z
A
BA
BE-BI
BL-BO
BR-BY
CA-CE
CH-CL
CO-CZ
DA-DE
DI-DY
E
FA-FL
FO-FY
GA-GL
GO-GY
HA
HE-HI
HO-HY
KA-KI
KL-KY
L
MA
MC
ME-MI
MO-MY
N-0
PA-PH
PI-PY-Q
RA-RI
RO-RY
SA-SC
SL-SQ
ST-SY
T
U-V
WA-WE
WH-WI
WO-WY-X-Y-Z
AA-AM
AN-AZ
BA
BE
BI-BL
BO
BR
BU-BY
CA-CE
CH-CL
COA-COP
COR-COZ-CR-CZ
DA-DE
DI-DO
DR-DY-EA-EK
EL-EZ-FA
FE-FL
FO-FY
GA-GE
GI-GO
GR-GY
HAA-HAP
HAR-HAZ-HEA-HEK
HEL-HEZ-HI
HO
HU-HY-I
KI-KY
LA
LE-LI
LO-LY
MAA-MAN
MAR-MAY
MC
ME
MI-MOA-MOO
MOR-MOZ-MU-MY
N
O
PA-PEA-PEM
PEN-PEZ-PF-PH-PI
PL-PY-Q
RA-RE
RH-RI-ROA-ROG
ROH-ROZ-RU-RY
SA
SC
SE-SH
SI-SM
SN-SQ-STA
STE-STY
SU-SY-TA-TE
TH-TY
U-V
WA
WE
WH
WI
WO-WY-X-Y-Z
Rules for Alphabetizing — Entries on cards, lists, etc.,
should always be placed in the following order:
(1) Surname: (2) Comma: (3) Christian names (or initials):
(4) Comma: (5) Title.
Example. Rockford, Roger Andrew, Dr.
If a company is a customer, enter under the company's
title, with name of the officer following.
If the officer himself is the customer, enter under his
name, in care of the company.
ALPHABETIZING 221
Great care must be taken to ascertain whether the
first part of a company's name is a Christian or surname.
Example. The first names of Lewis Dick & Co. and Stew-
art Allison & Co. are Christian names and
should be entered Dick & Co., Lewis; Allison
& Co., Stewart. Not — Lewis, Dick & Co.,
or Stewart, Allison & Co.
Titles (Dr., Miss, Col., etc.,) should not be placed in
parentheses. Mrs. is placed in parentheses only when
the husband's name follows.
Example. Bruce, Anna W. (Mrs. Joseph Miller.)
(A woman's Christian name is her legal name.)
Titles such as Esq.,, Jr., Mrs., Inc., Ltd., should be
abbreviated.
Use Esq., and Mr., only on letters, envelopes, and
stencils, never on cards, lists, or other records.
When filing, adhere ! to strict alphabetic order.
That will place Jr. before Sr. and Miss before Mrs.
Examples. Manning, Henry, Jr.
Manning, Henry, Sr.
Manning, Martha, Miss
Manning, Martha (Mrs. Henry, Sr.)
When The is the first word of a title or corporate
name, disregard it and index under the name following.
Example. Metals Trading Corporation, The
Every word of a title is to be taken into consideration
when alphabetizing except a, an, and the, when they
precede the title.
Examples. Hanover Flour Company, The
Hanover Forwarding Company, The
If there is any doubt about strict alphabetic order,
222 SECRETARIAL STUDIES
place one title directly before the other and imagine
all the letters run together, thus:
Hanoverflour.
Hanoverforwarding.
The first difference will show which title should
take precedence.
Many names are pronounced exactly alike but
spelled differently.
(1) File exactly as spelled.
(2) When spelling differs only at the end of the word
no cross reference is necessary, since one spelling would
follow immediately after the other.
Examples. Bailey Fischer Millar
Baily Fisher Miller
(3) When spelling differs in the beginning of the word,
make blanket cross references from one form of name (sur-
name only) to the other.
Example. Peirce see also Pierce
Pierce see also Peirce
When filing a group of one surname, bear the follow-
ing rules in mind:
(1) Nothing stands before something.
(2) Initials always precede names beginning with the
first letter.
Examples. Brown (Mrs.) Brown, A. Seymour
Brown, A. J. Z. Brown, Aaron
Always file Me as if spelled Mac.
Examples. MacDonald, A. P. Macks, Frank
McDonald, Edward McNess, Malcolm
MacDonald, F. M. Macon, Albert
Names that begin with numbers — These should be
indexed as if spelled out.
Example. 3rd National Bank is filed as though written
Third National Bank.
ALPHABETIZING 223
Names beginning with East, West, etc., as geographi-
cal designations, should be indexed under the im-
portant name.
Example. East St. Louis School Bldg. File under St. Louis
and make a blanket cross reference as follows:
East,
See name of the locality followed by
word East.
Example. St. Louis, East
East, West, etc. — When East, West, etc., is part of
title, corporate name, or locality, index under East,
West, etc.
Examples. East Orange, N. J.
East Pittsburgh National Bank
North Adams, Mass.
West Side Men's Club
When filing titles of a state, county, or city, file
according to importance of government divisions.
Examples. New York (State)
New York (County)
New York (City)
These are always to be placed at the beginning, other
names and titles following in alphabetic order.
Examples. Washington (State)
(County) Conn.
(City) Conn.
(City) D. C.
(County) Fla.
(County) Tenn.
(City) Tenn.
(The)
Apartment
,Bookei T.
Coffee Co., G. (cross
reference)
224 SECRETARIAL STUDIES
Examples. Washington ,George
Hotel Co., Martha
Irving High School
,Mary
Stadium Co.
S. S. Co., (as though spelled out;
Tanning Co.
,Thomas
Valley, N. J.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is the basis upon which the different alphabetic
divisions of 60, 80, 100, etc., are divided?
2. In what order are entries on cards, lists, etc., placed?
3. What important factor is to be observed in listing
company names?
4. When the word "the" is the first word of a title or
corporate name, how will it be treated in alphabetizing?
5. How may strict alphabetizing be determined?
6. What disposition is made of names pronounced alike
but spelled differently?
7. When spelling differs in the beginning of a word how
is it handled?
8. What rule is to be followed in filing groups of one
surname ?
9. What is done with names beginning with numbers,
such as, 3rd National Bank?
10. When points of the compass are a part of titles, how
are they treated?
11. What is the rule for filing titles of state, county, or
city?
Laboratory Assignments
L Type the following names and indicate with letters
the alphabetic subdivisions under which each will come,
where eighty divisions are used. Refer to the charts:
(a) Globe Industries, Inc. (c) Henry J. Holm, Sr.
(b) J. Walter Thompson Co. (d) Fairbanks Morse Co.
ALPHABETIZING 225
(e) Columbia National Bank (m) Western Savings Bank
(f) Albert Addison (n) The Metals Manufac-
(g) Frank Addison turing Co.
h) William T. Addison (o) The Fischer Company
i) Samuel Adison (p) A. E. Bailey
j) Cunard Steamship Co. (q) B. M. Baily
(k) Eastern Steamship Co. (r) Fourth National Bank
(1) Atchison Topeka & (s) Adams, Egbert and
Santa F<§ R. R. Co. Brady
2. Dictation. 3. Transcription
^n
(i)
8
ALPHABETIZING, 2
Corporate Titles — Institutions or societies beginning
with a Christian name should be filed under the first
name, with a cross reference from the surname when
necessary.
Examples. Alexander Hamilton Institute
Edgar Allan Poe Bank
G. Washington Coffee Co.
Johns Hopkins University
Leland Stanford Junior University
Martha Washington Hotel
Peter De Puy's Bank
Robert Morris Bank
Poe Bank (Edgar Allan)
see
Edgar Allan Poe Bank
Hyphened Names — Hyphened names should be in-
dexed under the first name, and, when necessary, a
cross reference made from the second. They should
be alphabetized as if the name after the hyphen were
a Christian name.
Examples. Parker-Smith, James
Thompson-Seton, Ernest
Ward, Edward
226 SECRETARIAL STUDIES
Ward-Hunt & Co., Donald
Ward, William G.
Smith, James Parker-
see
Parker-Smith, James
Company Names — These should be alphabetized under
the first name and the names following in strict alpha-
betic order, with cross reference from the second name
when necessary.
Examples. American-Hawaiian S. S. Co.
Penn-Seaboard Steel Co.
(Cross, reference.) ^
Hawaiian S. S. Co., American-
Seaboard Steel Co., Penn-
When titles are composed of two or more names joined
by "and," the "&" is alphabetized without regard to
comma or hyphen.
Examples. Angle & London Bank
Anglo-California Trust Co.
North West, South Western^ etc. — Such words are
alphabetized as if spelled in one word.
Examples. North Ziegler Sugar Co.
Northwest R. R. Co.
Northwestern Fur Corp.
The same rule applies to words that are sometimes
hyphened.
Examples. Co-operative
Inter-state
Titles beginning with descriptive words should be
inverted, so that the main entry will come first.
Examples. Trustees of Amherst College
Estate of John Ridgway
Bondholders' Committee of Western Railroad
would be entered
ALPHABETIZING • 227
Amherst College, Trustees of
Ridgway, John, Estate of
Western R. R. Bondholders' Committee
(Cross references are rarely necessary in such cases.)
Universities — Universities are indexed under the
name of locality.
Examples. Virginia, University of
Rochester, University of
Place a blanket cross reference under the title word, as,
Example. University of
see names of locality followed by words
"University of."
Arizona, University of
Churches — Churches are treated in the same way.
Examples. Holy Rosary, Church of the
Transfiguration, Church of the
Place blanket cross reference under Church.
Titles beginning with abbreviations Mt.y St.y Ft., etc.,
are alphabetized as if spelled out.
Titles beginning with Mt., New, Pan, Rock, St.,
Saint, San, Santa, etc., are alphabetized as distinct
names.
Examples.
Mount Auburn Bank San Antonio Bank
Mt. Morris Co. San Francisco R. R.
Mt. Vernon Hotel San Jacinto Hotel
St. Clair, Marie San, Joseph H.
Saint Louis Bank San & Eisner
Saint Veronica Church Sanborn, J. B.
Saintsbury, Edmund Sancix Co.
Rock Dye Co. Santa Cecilia Sugar Co.
Rock Island R. R. Santa Fe Gold Co.
Rock, James Santa Rosa Apt.
Rockafellow, S. C. Santalo, S. W.
Rockburn, Wm. Santee, H. E.
226 SECRETARIAL STUDIES
SECRETARIAL PROBLEMS
Review and Research Questions
1. How are the names of institutions or corporations
beginning with a Christian name indexed, and what is done
about cross referencing?
2. How are hyphened names indexed?
3. How are hyphened company names handled?
4. When two or more names are joined by "and," what
disposition is made of them in indexing?
5. What is the rule for indexing such titles as North East,
West Chester, South West, Co-operative ?
6. Show the proper form for indexing such titles as:
Trustees of Harvard University
Estate of John Jacob Astor
Governors of the National Arts Club
University of California
Laboratory Assignments
1. Type on cards the following names, with cross
references when needed; arrange alphabetically:
(a) College of William and Mary
(b) Baker-Taylor Company
(c) Leland Stanford Junior University
id) University of Arizona
e) William Penn Hotel
Sf) Church of the Transfiguration
g) Havana-American Tobacco Company
Ward Line
East Orange High School
Trustees of Princeton University
Northwestern Railroad Company
SI) State of Illinois
m) County of Illinois
in) City of Illinois
o) William Penn High School
(p) High School of Commerce
(q) Alexander Hamilton /Trust Company
2. Dictation. 3. Transcription.
SECTION XXI
ALPHABETIZING, 3
Companies with initials or Christian names should
be filed (1) by surname, (2) by Christian name or
initial, (3) by remainder of title (& Co.y Bros., etc.)
Examples. Brown, A. Brown & Bros., Charles
Brown (& Co.JB. Brown, W.
Brown, Benjamin Brown & Son, Walter
Brown, Charles Brown & Co.
When companies of one name are followed by the
words Bros.y Co.y Inc., Sons., etc., the titles are filed
as though they were Christian names.
Examples. Bonner, Abel Harris, Henry
Bonner Co. Harris, Ltd.
Bonner, Inc. Walter Sons
Harris Bros. Walter, William
But if the titles are & Bros., & Sons (without initials or
Christian names), etc., they are filed at the end of the
list.
Examples. Bonner, Abel
Bonner Bros.
Bonner & Bros., Edward (filed for E)
Bonner, William
Bonner & Bro.
Bonner & Smith
Bonner & Sons
This last rule is illogical; but since the greater
number of authorities — telephone book, etc., — use it, a
difference in the files results in confusion and delay.
229
230
SECRETARIAL STUDIES
Names written in the possessive, come after the
foregoing list.
Examples. Bonner's Banking Co.
Bonner's Commercial Agency
Companies having several names without and be-
tween the first and second names are filed as if the
second name were a Christian name.
Examples. Brown, Albert
Brown, Cooksey & Myers
Brown, David
Maxwell, H. J .
Maxwell, Hood Manufacturing Co.
Maxwell, Horace
Examples of preceding rules.
Wilson (Miss)
, A. Henry
, Albert B.
'&'Co., B. C.
-Barclay Trust Co.
Benjamin
Bros. Co.
, Charles
& Bros., Charles
Co.
Cooksey, & Myers
, Henry
Hood Mfg. Co.
Inc.
Wilson & Son, J. H.
Ltd.
, Samuel
Sons
, Stanley
, William
& Aiken
& Bond
& Bro.
Wilson & Chalmers
" & Co.
" & Smith
" & Son
" & Williams & James
Wilson's Banking Co.
Importing Co.
SECRETARIAL PROBLEMS
Review and Research Questions
1. How are company names filed? Explain in full.
2. When company names are followed by Bros., Inc.,
Sons, or Co., what rule is followed in indexing?
ALPHABETIZING. 231
3. What is done in indexing names written with the
possessive case, as, Walsh's Arithmetic?
4. What is the purpose of providing different alphabetic
divisions?
5. What is meant by "cross referencing" ?
Laboratory Assignments
1. Type cards for the following and arrange them in
proper alphabetic order, as they would be filed:
(a) Miss Adams (1) William James Adams
(b) Albert Adams & Co.
(c) W. Johnson Adams (m) Adams Trust Company
(d) Adams-Berkley Co. (n) Adams & Chalmers
(e) Adams Wilson Corp. (o) Adam's Trucking Co.
(f) Adams Inc. (p) Adams Importing Co.
(g) Adams Brothers (q) Adams Bros. Co.
(h) Adams & Bro. (r) Adams-Swem, Inc.
(i) Adams and Benedict (s) Adams, Ltd.
(j) B. C. Adams & Co. (t) Elizabeth Adams (Mrs.
(k) Adams, Coe & Brown Henry P.)
2. Dictation. 3. Transcription.
ALPHABETIZING, 4
When there are a large number of titles of the same
name (e. g. First National Bank) alphabetize according
to the name of the town in the address.
Examples. First National Bank, Alleghany, N. Y.
First National Bank, Kingston, N. Y.
But when a title is followed by the name of a town
which is the same as that in the address, put the
title town in parenthesis and alphabetize according to
address.
Example. First National Bank (of Forrestville) Forrest-
ville,N.Y.
232 SECRETARIAL STUDIES
But when the title is followed by the name of a
location, which is not the same as that in the address,
alphabetize strictly according to names in the title.
Examples. First National Bank,
Alleghany, N. Y.
First National Bank (of Florence)
Florence, N. J.
First National Bank (of Alger Co.)
Munsing, Mich.
First National Bank (of Rondout)
Kingston, N. Y.
Foreign names commencing with day dey dellay diy duy
lay ley vany vony etc., are filed alphabetically as they are
spelled.
Examples. Delamater, J. Di Menna, M. R.
De Lamater, L. La Lanne, A.
De Lambert, M. J. Le Roy, Charles
Dimenna, James
When names beginning with La or Le are family
names (as Le Royy Le Bolty etc.), they follow the fore-
going rule, but when La or Le is used in the place of they
disregard the La or Le and alphabetize by the word
following:
Examples.
La Electricidad de Bolivar La Parisienne Art Co.
La Empresa De Agua Le Phenix
Le Papillon Shoe Co.
Make blanket cross references from Lay and Le.
Le (used as the)
See first word of title.
Example. Papillon Shoe Co., Le
"D" should be alphabetized without regard for the
apostrophe.
ALPHABETIZING 233
Examples. Delene, M. S. Derow, John
D'Elia, Angelio D'Errice & Co.
Delia & Co., Nichols D'Hauteville, Jean
Names such as, El Comer 'do , El Mora, etc., are
alphabetized as one name.
Examples. El Comercio El Mora
Elcus, John Elmore, B. J.
Elmhurst Land Co. El Rey Rubber Co.
If the entire name is in Spanish and El stands in place
of the, disregard El and alphabetize the word follow-
ing.
Example. El Diario de la Marina
Make blanket cross reference from El, as follows:
El (used as the]
See first word of title.
Example. Diario de la Marina, El
Foreign titles are indexed strictly according to title,
disregarding El, La, and Le. Make as many cross
references as may be necessary for identification.
Example. Societe Anonyme des Cycles Peugeot
(Make cross reference under Peugeot)
Names that begin with Van, Ven den, Van Der,
Vom, von, Von en, von den, should be alphabetized as
one word.
Examples.
Van Armridge, P. Vom Bauer, E.
Van de Bergh, A. J. Vom Cliffe Co.
Vandegrift, George Vom Dorp, Charles A.
Van Den Bergh, V. von Albrecht, Albert
Van Denburg, Wm. Vonderlieth, A.
Van Der Linde, Arthur von der Lieth, Fred.
Vanderpool, John A. von der Smith, S. B.
Van Der Veer, William von Dohlen, John
Vanderveer, William von Ende School of Music
Van Dorp Iron Co. von Hoffmann, E. A.
234 SECRETARIAL STUDIES
Cross References — The "see" cross reference disposes
of the name or subject referred/row and places every-
thing under the one referred to.
Examples. Northern Colorado Fuel Co.
see
Colorado, Wyoming & Eastern R. R.
The "see also" cross reference means that there is
material in more than one place.
Examples. Stephens, John (Personal File)
see also
Chemical Bank, Boston, Mass, (of which he is
Pres.)
Always make cross reference from such familiar
designations as: Nickel Plate, Katy, Big Four, etc., to
the companies to which they refer.
SECRETARIAL PROBLEMS
Review and Research Questions
1. When there is a large number of titles of the same
name what procedure is followed?
2. When a title is followed by the name of a town which
is the same in the address, what is done in indexing?
3. What practice is followed in indexing foreign names
beginning with da, de, le, la, van, von?
4. When such names are family names how does the
practice differ?
5. How are the cross references in connection with the
foregoing handled?
6. How are names beginning D' indexed?
7. How are names beginning with El indexed?
8. How are foreign titles indexed?
9. What is done in indexing the popular names " Mexican
Pete" (referring to "Mexican Petroleum"); " Katy" (referring
to the M. K. & T. Railway Co.) ?
ALPHABETIZING. 235
10. What is meant by the term "see also" in cross
referencing?
Laboratory Assignments
1 . Type cards for the following names according to the
rules of indexing and arrange in alphabetic order:
(a) Third National Bank of East Orange, East
Orange, New Jersey
(b) Third National Bank, Boston, Massachusetts
(c) Third National Bank, Omaha, Nebraska
(d) Third National Bank, Washington, D. C.
(e) Robert Da Costa
(f) Frank Porter SoRelle
(g) Jean D'Artagnan
(h) De Costa Smith
(i) Mrs. Margaret De Cordova
(j) De-Fi Mfg. Company
(k) Robert W. De Forrest Radio Telegraph and
Telephone Co.
(1) Del Monte Products
(m) De Lamater & Delli Veni
(n) Anthony La Porte
(o) Gerald D. La Forest
(p) L'Aiglon Restaurant
(q) Le Barten Mfg. Co.
(r) L. G. De Boutillier
(s) St. Paul's Church
(t) E. B. Van Alstyne
(u) William J. Van Arsdale
(v) S. P. Von der Smith
2. The manager desires to make a test of your ability
to properly alphabetize names. In the exercise book you
will find a list of names and a chart which is made to
resemble the guides in an ordinary file cabinet with places
in which names may be written. Transfer the list to this
chart, placing the names under the proper alphabetic
division.
3. Dictation. 4. Transcription.
SECTION XXII
FILING
The records of a business are vital. Not only is it
necessary to keep an accurate record of all transactions
of a business, ranging from the correspondence, through
accounting, shipping, statistical, and" every phase of
its activities, but these records must be instantly
available when wanted. The function of a file is to
store such records compactly and accurately so that
they may be referred to quickly. Lost records are
often irreplaceable and their loss may involve serious
consequences to a business. Almost anything else in
a business can be replaced.
Filing is merely a system of properly classifying all
business data and records and placing them in suitable
receptacles for ready reference. It has been reduced
to a science. Filing is an extraordinarily flexible sub-
ject. The system used in each business is a matter of
individual choice based upon the requirements of the
business. In large business organizations it may be
so complex as to require special executives and trained
experts to handle it satisfactorily. In the majority
of cases, however, it is remarkably simple — the same
fundamental principles applying to all systems, the
differences arising from the application of principles to
particular needs. So simple is the underlying principle
of filing that to understand it we need only refer to
236
FILING
237
SECTION OF A FILING DEPARTMENT
the dictionary, which is a filing' system for words;
the telephone book and directories, which are filing
systems for names; the index of a book, which simply
tells us where we can find the topics discussed. Filing
systems are mere adaptations of these simple ideas.
Manufacturers of filing equipment have merely pro-
vided the mechanical means and an organized system
for the practical application of the theory. The
secretary must be familiar with the principal systems,
and have some skill in the application of them. Where
the record-keeping of any business reaches a point
238 SECRETARIAL STUDIES
where it cannot be handled by simple methods, the
secretary or stenographer passes out of the realm of
riling and his place is taken by experts who have under-
gone a training as long as, or longer than, that needed
in the entire secretarial course. In such places a
centralized riling department is installed. For these
reasons the subject is here treated in its fundamentals
only.
The Technique of Filing — General Observations — In
modern business offices, whether large or small, copies
are kept of all letters and other business papers. Copies
of answers to letters are attached
to the originals and filed to-
gether. The ready finding of
letters or papers is the object
sought in filing — not necessarily
the quickest way of filing them.
This is particularly true of the
secretary's duties in this respect
which will be more or less cir-
cumscribed. There is nothing
more annoying during business
hours than to ask for a letter
requiring immediate attention
(by wire perhaps) and to have
the secretary or filing clerk
SHANNON FILE repon ^ jt jg impossible to
find it. It is far more important
for the secretary to find a letter or business paper
needed than to be able to give a description of the vari-
ous methods of filing. "File in haste and repent when
you are in a hurry" is an old filing maxim. "Files
FILING 239
are not merely resting places in which old papers keep
buried. They are, or should be, libraries of useful
information, quickly available when demanded, per-
manently safe." The Library Bureau sums up the
importance of correct filing as follows:
"Because of its very nature filing offers more opportunities
for errors than any other office job. The bookkeeper can
try to balance accounts at the end of a day and thus have
a chance to check up a possible error. The stenographer
can read her typewritten letters and detect errors. But
the filing assistant who, in one careless moment of the day,
misplaces the Carson contract in the Parson files never
knows she has made a mistake until the eventful day when
someone demands that Carson contract immediately,
forthwith, and at once.. Then there is a frantic search
through all the C's, B's, D's and other adjacent compart-
ments in the files. Alas, all to no purpose. It simply is
not where it ought to be and nobody finds it until some
uneventful day when it is not wanted."
Filing involves two fundamental factors:
(a) Analyzing papers or letters and determining where
they shall be filed.
(b) Filing such papers or letters in the places assigned.
The three primary methods of filing are:
(a) Filing by name (Alphabetic)
(b) Filing by localities (Geographic)
(c) Filing by number (Numeric)
Of these the most simple and most widely used is the
alphabetic system. In the discussion of filing that
follows we shall take the correspondence file as a type,
for it will be with that that the secretary comes in
more intimate contact than with any other form of
filing. Moreover, correspondence filing overshadows
all other filing in quantity.
240 SECRETARIAL STUDIES
SECRETARIAL PROBLEMS
Review and Research Questions
1. State what is meant by filing.
2. What old and familiar illustration have we of filing?
3. What is the most important thing to remember in
connection with filing?
4. What are the two fundamental factors involved in
filing?
5. What are the three primary methods of filing?
6. What is meant by the 'Vertical system?"
7. How does the vertical file differ from the old method?
8. In what sort of receptacles are letters filed?
Laboratory Assignments
1. The manager will instruct you to assemble all
letters you have written, together with all transcribed
articles and various documents. These are to be put in
shape for the work which will follow in the succeeding
section.
2. Dictation. 3. Transcription.
ALPHABETIC FILING
Alphabetic Correspondence Filing — Before going over
the various features of these methods, let us first
consider filing from the mechanical point of view. The
vertical system of filing is now so nearly universal that
it is hardly worth considering the early forms of "flat"
and "board" files. The usual form of the vertical
file is a series of drawers arranged, as shown in the
illustration in a sectional cabinet. Each one of
the drawers is a container unit in itself. Expansion
of the filing units to provide for growth is thus pos-
sible without disarranging the system.
Equipment and Use — This description is based on
the equipment of the Library Bureau and may be
FILING
241
accepted as standard. The equipment of each drawer
consists first of pressboard guides for the alphabetic
divisions — 25, 40, 80, 120, or more to the set, de-
pending on the volume of cor-
respondence. (See illustration
under alphabetizing for an ex-
planation of these divisions.) In
the usual form, these are arranged
with their projections at the left
of the drawer. Next come the
tabs of the miscellaneous folders
which are intended to hold both
correspondence of a miscellan-
eous nature and letters of an
active correspondent until an
individual folder is necessary.
There is a miscellaneous folder
for each alphabetic guide, the
lettering on the tab being iden-
tical with that on the guide.
The print usually is in red for
the purpose of making the folder easily distinguishable
from the guides.
The wide tabs of the individual folders occupy the
next row. These folders are made up as the cor-
respondence with one firm or individual accumulates
in the miscellaneous folders, six letters being the
average number justifying an individual folder. The
name of the correspondent and the number of the
alphabetic division is typewritten on the tab or on a
gummed label, which is then pasted on the tab.
The last row on the right is the position for the special
A TYPICAL FILING
CABINET
242- SECRETARIAL STUDIES
name-guide projections. The removable labels on these
tabs are lettered with names of individual correspond-
ents, subjects, titles, etc. These guides are inserted
wherever the volume of material between two alpha-
betic guides is great enough to require additional
guiding or when a name or subject is sufficiently active
or important to be set off by a guide of its own*
Directions for Alphabetic Filing — In riling a letter
by the alphabetic system, the proper alphabetic guide
must be first located. Suppose we have a letter to file
from Bernard & Company, the guide "Be" must
first be found. Next, has an individual folder been
assigned to Bernard & Company? To answer this,
the proper location for a Bernard & Company folder
in the "Be" section must be noted to see if such a
folder is there. If none, the letter is then placed in
the miscellaneous folder "Be."
Do not let the miscellaneous folder grow too full.
Best results will be obtained in any alphabetic system
where the miscellaneous folder contains the least
matter. No folder should be allowed to become too
bulky for convenient handling. Where the cor-
respondence is very heavy it may be divided by months
or by subject.
Importance of Accurate Indexing and Filing — Guides
are the great essential to a successful filing system.
The alphabetic divisions printed on the guides must
be simple and accurate to secure an even distribution
of matter, and of a type to be easily read and quickly
comprehended. L. B. divisions are the composite
result of a study of names in every line of business
covering every section of the United States. They
FILING
243
DIRECT ALPHABETIC INDEX
244 SECRETARIAL STUDIES
are a scientific comparison of the alphabetic value of
names based on the largest list of individuals and firms
(over 1,500,000) which has ever been used for compila-
tion. Uniformity in the distribution of matter is
therefore as equitable as can be secured.
It is well known that any distribution based on
averages is affected by a preponderance of certain
types of names in specific localities. For illustration:
a concern whose business is largely in New York City
will find in any arbitrary index an inadequate number
of guide headings for names beginning New York and
Manhattan. One whose business is largely in Mil-
waukee will find insufficient divisions for the more
common German names.
The Single Title — Alphabetic guides overcome the
difficulty just mentioned. The first title only of each
alphabetic division is printed. This makes possible
the extension of any section as occasion may require,
merely by the insertion of new guides and enables
the user to make his guide arrangement adapt itself
exactly to the file, no matter to what extent affected
by local conditions.
For example, if one guide reads, "McD," the next
"McK," and the division is insufficient, a new guide,
"McF," may be inserted after "McD" and matter
divided accordingly.
This single title principle has its advantages in
addition to the expansive feature. It permits the
use of larger and clearer type, and headings are more
quickly comprehended than divisions printed, "From"
and "To," which tend to confuse with no compensating
advantage.
FILING 245
Single headings direct the eye instantly to the guide
behind which papers are to be filed; and while filing,
the heading on the succeeding guide points out without
conscious effort the limit for that particular division.
For example, a guide printed, "Bern," with the next
guide printed, "Berr," marks the filing limits between,
with far less mental effort than the same guides printed
respectively.
"Bern and "Berr
Berq" Berz"
Alphabetic filing places all matter exactly in the
order of names in a city directory. There are no
"Exceptions," "Forward and Backward, " or confusing
symbols to complicate filing.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is meant by the "alphabetic system" of filing
correspondence?
2. Are you sure that you know the sequence of letters
in the alphabet so that you can tell instantly what letter
comes after m, after t, after g, and so on?
3. What is the equipment to be found in the ordinary
alphabetic letter file cabinet?
4. What is the ^ object of dividing the alphabet into
sections as outlined in alphabetizing?
5. State briefly the directions for filing alphabetically.
6. What are "guides"?
7. Describe the single title method used in alphabetic
divisions.
Laboratory Assignments
1. The manager will instruct you to take all the letters
which you were directed to collect in the preceding assign-
ments and file them alphabetically according to the alpha-
betic divisions used in the filing cabinet. If a filing
246 SECRETARIAL STUDIES
cabinet with equipment is not provided, you may indicate
on each letter the division in the sixty division alphabet
shown in the section on alphabetizing. Afterwards make
up a list of names with the proper alphabetic division
indicated for each in another column.
2. Dictation. 3. Transcription.
THE "Y AND E" DIRECT NAME METHOD
The "Y and E" Direct Name system consists of
one set of lettered-and-numbered direct-name guides,
one set of lettered-and-numbered folders called miscel-
laneous folders, and enough individual folders to
provide one for each individual or firm name in
the file.
The guides and the miscellaneous folders are made
in sets of 25, 40, 80, 120, 160, 240, 320, 420, 540, 660,
960, 1200, or more. These sets divide the alphabet
into equal subdivisions, lettered and numbered con-
secutively. In the file drawer there will be one
miscellaneous folder behind each guide, in addition to
the direct-name individual folders.
Each individual folder shows on the tab the name of
the correspondent and also the number of the guide
behind which his folder is to be filed. (This number is
obtained from the "index chart" furnished each user.)
The filing is done by number; all folders numbered
52 are simply placed behind guide number 52, etc.
It is so much easier to use numbers than alphabetic
subdivisions that this method gives the utmost accuracy
as well as speed in filing; should a number 49 folder
happen to get filed with the number 52 folders, for
example, the difference in the numbers would at once
FILING 247
catch the eye the moment the drawer was reopened, and
the error would of course be corrected.
Correspondence is looked for alphabetically. The
Briggs folder will be behind the BRI guide; the Empire
Dye Works folder will be behind the E guide, etc.
The subdivisions are sufficiently minute so that only a
few folders are behind each guide. As the tabs of the
guides run down the center of the file, right next to
the tabs of the individual folders, and, as by the numeri-
cal arrangement the folders are always in place, finding
is very rapid.
When there is not enough correspondence to require
an individual folder, it is placed in the miscellaneous
folder.
When a folder is removed from the file, an out folder
is put in its place, showing who has the individual
folder.
Papers may also be filed by subject. For example,
all papers relating to asbestos can be put into a direct-
name individual folder, labeled "Asbestos," and filed
behind the A guide.
A variety of other combinations can be used. For
example, when the correspondence with one company
is too heavy for one folder, a special name guide with
tab in the folder position, is inserted; and back of it is
put a set of monthly folders.
Or where greater capacity or greater strength is
needed than the regular manila folders afford, press-
board folders of varying expansions may be used.
Sometimes binder folders in direct-name style will be
desired, to hold the papers as in a book.
And the manila folders may be had in "follow-up"
248 SECRETARIAL STUDIES
style, so that they can be dated, marked for attention
automatically on a given day.
SECRETARIAL PROBLEMS
Review and Research Questions
1. Give a brief description of the "Y. & E. Direct-
Name Method" of filing. Point out its advantages.
2. What equipment is necessary in the direct-name
method ?
3. Describe the use of the miscellaneous folder.
4. Describe the individual folder.
5. By what method are letters which have been taken
from the direct-name folder returned?
6. What is an "out-guide." What is its use?
7. Describe how papers may be filed by subject in the
direct-name system.
8. What is the procedure for finding letters in the direct-
name filing method?
9. How would the direct-name system be used as a
follow-up file?
Laboratory Assignments
1. The manager desires that all correspondence which
has been filed under the alphabetic system be now re-
arranged and filed by the direct-name method. In doing
this it will be necessary for you to make special folders
for any firm or corporation names for which there are a
number of letters. The articles which have been tran-
scribed may be filed by subject when the assignments on
subject filing are given.
2. Dictation. 3. Transcription.
SECTION XXIII
GEOGRAPHIC OR TOWN FILING
Where exact territorial divisions are of prime import-
ance, geographic filing provides a means of grouping
correspondence from each town by itself.
In many cases, the ledger, credit information, orders
and correspondence are based on territorial divisions,
either by state, or salesmen's and agents' territories.
Here the territory constitutes the unit, and towns
the sub-units, with the records so separated in the
files. Hence every matter in any department may
be viewed from the territorial standpoint as a whole
or in part, without reference to the whole file. Irrele-
vant matter is therefore not in the way.
With the geographic system the files may be readily
re-arranged if territories are changed, combined, sub-
divided, or enlarged, for as each town is a unit, the
re-division of files is merely mechanical.
The principle of geographic is identical with direct
alphabetic filing, except that papers are filed by alpha-
betically arranged towns instead of by ordinary
divisions of the alphabet.
Method — Guide cards printed with names of towns
and cities are arranged in alphabetic order for each
state. The guides may be either with towns printed
on the first three positions of the tabs only, and com-
bined with individual and miscellaneous tab folders
249
250
SECRETARIAL STUDIES
GEOGRAPHIC OR TOWN FILE
GEOGRAPHIC OR TOWN FILING 251
as in direct alphabetic filing, or printed in a series with
projections arranged, five across the entire width of
the drawer, with the individual and miscellaneous
folders following.
Illustration — A drawer is assigned to Illinois. The
guides are arranged alphabetically for towns, say of
1,000 population and over, each followed by individual
folders for important correspondents, and by a miscel-
laneous folder for each town division.
The guides read: Canton, Carbondale, Carlinville,
etc. Behind the Canton guide are individual folders
for J. Barney & Son, C. A. Carrollton, and Canton
Lighting and Heating Company, located in Canton.
Miscellaneous correspondence from other Canton cor-
respondents is filed in the Canton miscellaneous folder
at the extreme right.
Miscellaneous correspondence for all towns of less
than 1,000 population which fall alphabetically between
Canton and Carbondale, the next guide, is placed in
this same miscellaneous "Canton" folder. For ex-
ample: correspondence from the town of Capron would
be placed in the "Canton" miscellaneous folder.
Similarly, supposing we have in Capron, The Eagle
Mfg. Co., whose correspondence is sufficiently large
to be segregated. An individual folder marked "Cap-
ron— Eagle Mfg. Co.," would be placed in the Canton
section in its proper alphabetic order.
When desired or when the bulk of correspondence
requires, additional town guides with their correspond-
ing miscellaneous and individual folders are inserted
for any towns not in the list originally provided.
The town, Carlyle, is an instance. A guide and a
252 SECRETARIAL STUDIES
miscellaneous folder is written "Carlyle," and placed
in proper alphabetic order. Individual folders are
made out for the important customers, as Allen &
Briggs and Bowker Print Works and used as in the
original set.
It will thus be noted that the expansive features of
the geographic are identical with those of direct
alphabetic filing.
The arrangement of names under towns is always
preserved in exact alphabetic order.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is meant by "geographic" or "town" filing?
2. State some of the purposes of filing geographically.
3. In what respect does geographic filing differ from
direct alphabetic?
4. Give a brief outline of the method used in geographic
filing.
5. What is the use of the miscellaneous folder in the
geographic file?
Laboratory Assignments
1. The manager has decided that it will be an advantage
to file all of our correspondence geographically. Take
all the letters that you have filed alphabetically in the
previous assignments and arrange them by states. Then,
separate each state group by cities and towns. These
will then be filed according to the geographic or town
filing method.
2. Dictation. 3. • Transcription.
L. B. AUTOMATIC INDEX FILING
The L. B. Automatic Index is an alphabetic method
with a numeric control, the combination making it an
GEOGRAPHIC OR TOWN FILING 253
accurate and rapid method of correspondence filing.
The principles on which it is based are logical and give
an even distribution of material, accuracy in filing, and
rapidity of operation. These features, together with
the direct reference possible by this method, result in
perfect accessibility.
The logical arrangement of guides and folders, the
visible titles on the folders, the numeric keying of the
guides and folders to prevent misfiling, the provision
of additional guides to relieve congestion, these are
carefully studied-out details which aid greatly in making
this a thoroughly effective method of filing.
Description of Method — The L. B. Automatic Index
has two groups of guides, the main alphabetic divisions
or primary guides for indexing surnames, each of which
is followed by one of the subordinate alphabetic groups
or secondary guides for the given names, initials or
second firm name. Letters are filed alphabetically
by surnames and in addition divided into groups by
given or firm names. In filing a letter from the ^Etna
Insurance Company, the exact location is determined
by first taking the main alphabetic or surname guide
Aa for ^Etna, then the firm name guide H-I for Insur-
ance. A letter from Charles Adams would be filed
first back to the primary guide Aa 10 (Adams) then
behind the secondary guide C 12 (Charles).
This simple method of surname and given name
guides makes a startling reduction in the number of
main alphabetic divisions required properly to classify
any given amount of matter. It will be seen that the
L. B. Automatic Index requires but one-tenth of the
number of alphabetic divisions required by other
254
SECRETARIAL STUDIES
L. B. AUTOMATIC INDEX PILE
GEOGRAPHIC OR TOWN FILING
255
systems to accomplish equal results. The simplicity
of the invention will be readily understood by a brief
examination of the illustration shown.
A section of a 40 automatic division is shown. Each
of the primary guides is subdivided by the 9 secondary
guides for given or firm names, making, with the main
guides, a total of 400 filing divisions.
The filing clerk has but to consider the 40 primary
division guides. The further subdivision by secondary
guides is instantaneous, as they are identical in each
group and therefore immediately memorized.
The Numeric feature
c
H
I-J
K-L.
M
N-O
P-0
R
s
NI-V
mn
la I
An 2
Ba 3
Be 4
Bi 5
Ca 6
Gb 7
Go 8
Da 9
01 10
8 II
Fa 12
Ga 13
6014
Ha 15
He 16
Ho 17
la IB
Ja 19
Ka20
La 21
IT 22
Ma 23
Me 24
MO 25
Na26
Oa27
Pa 28
Da 29
kll
mi
Sa 32
SB 33
Sin 34
St 35
Ta 36
U-V37
Wa 38
Wl 39
XYZ40
^
A-B
-f^r-
r-c M-I
J-K 1 L-M
N-a
T-I
Chart of a 40 Automatic division
In this chart, printed on all guides and folders, the ciphers at right of main guide numbers are omitted.
This method also furnishes a group number to insure
accuracy in filing and refiling folders and letters.
The primary guides in addition to the letters are
numbered by 10's beginning at A. As an illustration,
in a 40 automatic division the main guides are numbered
A 10, Am 20, Ba 30, Be 40, etc. to XYZ 400. (Chart
shown). The secondary guides are numbered in
groups one to nine.
The correspondence number for ^Etna Insurance
Company would be 15, 10 being the surname number
and 5 the firm name group number. All folders in this
256 SECRETARIAL STUDIES
group have the same number, all the groups being in
consecutive series from the beginning to end of the
whole file. This feature insures a numeric check in
filing. The alphabetic divisions are very simple and
the numbers are easily determined from the index
chart.
The Check on Filing — Primary guides occupy tne
first row of projections at the left of the drawer.
Secondary guides comprise the second row.
Miscellaneous tab folders constitute the third row;
all three with the automatic file number printed at the
right of the lettering.
Individual folders with wide tabs fill the fourth row.
Here the file numbers are placed at the extreme left of
the projection followed by the name of the correspon-
dent. The juxtaposition of these numbers practically
eliminates the possibility of error in filing. A folder out
of its proper place means that the file clerk has not
only filed to the wrong number, but in the wrong
alphabetic section as well — a double check. By
placing the number on the individual folder at the
lefty and the number of the division on the miscellaneous
tab folder at the right of the projection, the numbers are
brought close together in the file. By this means a
mi.sfiled folder is instantly detected.
The Use of the Folders — An individual folder is used
for each name or correspondent having a considerable
amount of matter, as in ordinary alphabetic filing.
Names are written directly upon the tabs, or type-
written on gummed label strips provided for the
purpose.
The miscellaneous tab folders contain unimportant
GEOGRAPHIC OR TOWN FILING
257
correspondence, or that consisting of but two or three
letters from each person. When necessary, individual
folders are written for the names of persons whose
correspondence, originally placed in the miscellaneous
folder, has since become of sufficient volume to require
segregation. Colored folders or colored gummed label
strips may be used to indicate different classifications
under the same file number.
Special Heading Guides — A space at the right of the
file drawer is kept clear for special purposes. Guides
may be inserted here for divisions by months, the names
of salesmen or
branch offices,
or for the
names of com-
panies with
whom there is
a very large
amount of cor-
respondence.
This brings out
boldly the location of the most-used folders, and is the
only filing arrangement which provides a space for
indicating special divisions without blanketing the
names of other folders 'or guides. The projections of
the "Out" or "Charge" guides also fall in this space.
Substitution Cards — Substitution cards are designed
for use when a letter is removed from the folder. The
card projects above the front flap of the folder, thereby
showing at a glance just where material has been re-
moved from the file.
Gummed Labels — Gummed labels for the individual
SUBSTITUTION CARD
258
SECRETARIAL STUDIES
tab folders are supplied in strips, ten labels to a strip.
These can be inserted in the typewriter and cut off
where indicated by the horizontal lines.
Out or Charge Guides — This out-guide is designed
to be inserted if folders or papers are removed, and
for keeping a record of the borrower of the correspond-
ence. The guide is
made of heavy press-
board with inset cellu-
loided tab projection.
The file requisition
card, which is filled out
by the borrower or file
clerk, is slipped into
the metal frame, thus
doing away with any
additional record.
These cards may be
printed with special form or used plain. The position
of the frame permits the requisition card to project
above the body of the guide, and to take the same
relative position in the file as the individual tab folders
in the automatic and direct alphabetic systems. It
may also be used in connection with any vertical
filing system.
Cross Reference — When a letter involves more than
one name it should be filed under the most important
and cross referenced under the others. Cards the
size of a folder are used for this cross reference, and are
filed in the front of each drawer. Where the cross refer-
ence is more frequent, a card is filed behind each primary
guide, and where more complete reference is required,
OUT OR CHARGE GUIDE
GEOGRAPHIC OR TOWN FILING
259
behind the secondary guide. Another method is the
use of a single card of distinctive color with tabs in
the same position as the individual folders. For sub-
THE OUT GUIDE IN USE
ject cross indexing buff-colored sheets filed in the
correspondence folder have proved most satisfactory.
These sheets may be written in manifold except, of
course, for the first item.
Transferring — Any of the methods described under
the subject of transferring may be applied to the auto-
matic system. Miscellaneous and individual folders
only need be transferred. The key printed on each
260 SECRETARIAL STUDIES
folder renders unnecessary primary or secondary
guides in the transfer file.
.SECRETARIAL PROBLEMS
Review and Research Questions
1. What are the advantages of the Library Bureau
Automatic Index filing system?
2. Give a brief description of the method.
3. Describe what is meant by "the check on filing" as
applied to this method.
4. Describe the use of the folders in automatic index
filing.
5. Describe the operation of the special heading guides.
6. What is meant by "substitution cards" and how are
they used?
7. What is the use of the "out-guide" ?
8. Explain the method of cross reference.
9. How is transferring effected in this method?
10. Make a comparison of the direct name and automatic
filing systems.
Laboratory Assignments
1. The manager has concluded, after trying the opera-
tion of the geographic method in filing, that he would
like to install the Library Bureau Automatic Index filing
method. Consequently, he will assign a certain group of
correspondence for this purpose. You will follow the
method to the letter, preparing all folders necessary, and
then file the correspondence assigned.
2. Dictation. 3. Transcription.
SECTION XXIV
SUBJECT FILING
In many offices the subject-matter contained in a
part or all of the correspondence is of greater import-
ance than the name of the correspondent. Where this
is the case a subject system can be used to great
advantage, but careful and intelligent handling, as well
as preliminary study, is essential to secure logical
headings and to prevent confusion of subjects.
Alphabetic Subject System — This method is applied
to subject filing exactly as in name filing. The sub-
ject titles are typewritten on the broad tab of the
individual folders and the folders are placed in their
proper alphabetic positions. The divisions of these
subjects are placed in separate folders and filed imme-
diately behind the principal folders with subject titles
and their divisions both shown on the tabs of the sub-
folders.
Example:
Applications (Principal folder)
Applications
Bookkeeper
Applications
Clerk
Applications
Stenographer
Sub-folder
Sub-folder
Sub-folder
The metal tip guides are inserted whenever a subject
is particularly active or important or when the material
261
262 SECRETARIAL STUDIES
between two alphabetic guides is bulky enough to
require additional guide support.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is meant by "subject filing"?
2. What is the usual method of indexing in subject
filing?
3. What is done when there are subdivisions in subjects?
Give examples.
4. In what way may metal indicators be used in subject
filing?
5. If the problem of devising a system of filing correspond-
ence by subject were assigned to you, state how you would
handle it.
6. If in the system you plan, as outlined in the foregoing,
it is desired or necessary to use cross-referencing, how would
it be done?
Laboratory Assignments
1. The manager will assign to you a group of corre-
spondence to be filed under the plan suggested by you in
the foregoing. It will enable you to see whether your
plan works.
2. The manager desires that all articles you have
transcribed be filed by subject; file.
3. Dictation. 4. Transcription.
NUMERIC CORRESPONDENCE FILING
The numeric method is an indirect one necessitating
a card index for filing and reference. For this reason
its use for name filing has been discontinued to a
great extent, the direct systems having proved quite
as effective while far simpler- and more rapid in opera-
tion. There are, however, many files (legal, archi-
tects* and engineers' files, etc.), where a permanent
SUBJECT FILING • 263
record is desired, or a large amount of cross-referencing
is needed.
The necessity for consulting the index is an aid to
accurate filing, the complete cross reference makes it
possible to locate correspondence under as many dif-
ferent titles or subjects as are
represented in the material,
while the numbering
of the letters
CARD INDEX USED
IN NUMERIC FILING
before distribution (the proper method with a numeric
system) is a time saver for the executives as the
material may be called for by number, making the refer-
ence direct and the service consequently more rapid.
The index furnishes a complete reference list of
names, addresses, etc., of all persons, corporations or
firms with whom business is transacted. All peculiari-
ties, exceptions, doubts, are cross-referred in the index,
and thus become a matter of record. The ability
to find or file any paper is therefore not dependent on
the presence of the file clerk.
264 SECRETARIAL STUDIES
The plan of numbering papers from a central index
once for all on their arrival, saves the time of every
executive, department head or clerk. With all respon-
sibility placed on one competent chief filing clerk, less
experienced assistants are needed merely for the me-
chanical work.
Equipment — Each folder bears the correspondent's
number in the upper right corner. Where there is
considerable volume of correspondence the numbers
stand out prominently. As all the numbers range
themselves in consecutive order, they may be readily
seen by running the thumb along the right hand edge
as they stand in the file.
Guides should be made of heavy pressboard with
plain, celluloided, or metal tabs. It is advisable to
have at least one guide for every twenty numbers.
Fifth-cut guides are generally used. The guides
numbered by even hundreds always appear in the
first position.
Operation of the Card Index — A card is made out for
each correspondent or subject, bearing name and
address, and a file number assigned to each. The
cards are filed alphabetically in the tray.
Upon receipt of letters, reference is made to the index
and the file number entered in the upper right corner
of the letter before distribution. Previous correspond-
ence, if wanted, may be instantly obtained by using
this file number. The alphabetic card index to cor-
respondents and subjects, gives instant reference by
number of folder to any paper in the file.
This same file number should be entered on the reply,
to index the carbon or press copy. Both letter and
SUBJECT FILING
265
f- wo \
Guides numbered by 20's in fi
positions with even hundreds alwa
jn first position
NUMERIC INDEX FILE
266
SECRETARIAL STUDIES
copy of the reply are then filed directly by number,
and but one reference to the index has served for both.
.:- Begins i Parks
2716
Mar. 1910 Bucc»e4el by
Parks Steel Co.
Ill Broadway. M.T.
Ss_
CROSS REFERENCE
CARDS USED IN
NUMERIC FILING
Where the numeric system is general throughout
the office records, reference to orders, invoices or ledger
is made from this same number. Reference to such
records is direct without waste of time.
The Miscellaneous Section — Most miscellaneous mat-
ter should be classified by subject, thus reducing the
SUBJECT FILING .
267
actual miscellaneous section to a minimum. Numbers
are given to these subjects in the same manner as to
individual correspondents, and entered on all letters
pertaining thereto regardless of the writers.
For example, Applications for Employment may be
assigned a number, say 291; Applications for Sales
Positions, 291-1; Stenographers, 291-2; Clerks, 291-3
and the correspondence under each division filed
alphabetically by name. The remaining miscellaneous
matter which cannot be classified by subject may be
filed in a separate section alphabetically.
The Expansive Feature — With the numeric system,
expansion is unlimited, yet each name or subject is
abso lu tely
identified, and
papers located
as easily and
directly in the
file of many
thousand cor-
respondents
as of the few.
The number
on the letter
or paper di-
rects it to its
proper place in the file no
matter where it may be picked
up in the office. Re-filing by
number is accurate and rapid.
Cross Reference — The illus-
trations, page 266, show the
CROSS-REFERENCE
"SEE" CARDS
268 SECRETARIAL STUDIES
methods of cross-referring by name and subject.
Higgins & Parks, an old correspondent, incorporated
under the name of Parks Steel Co. The business is not
materially changed and the new correspondence logic-
ally belongs with the old. Upon receipt of such notice
a new index card is filled out with the name of the
Parks Steel Co., bearing the same file number as
Higgins & Parks. The change in firm name is noted
on both cards.
Gregory and Phillips, consulting engineers in this
transaction, are given a card in the index, directing
all related correspondence to the Parks Steel Com-
pany's folder. The latter's connection with the
National Bridge Co. is similarly shown. Cross refer-
ence cards insure the finding of any letter instantly.
SECRETARIAL PROBLEMS
Review and Research Questions
1. Describe in detail the "numeric method" of filing.
2. State briefly its advantages and disadvantages.
3. Describe the equipment necessary for this method.
4. Describe the method of operating the card index
used in the numeric system.
5. What is meant by "miscellaneous section" in the
numeric system, and how is it used?
6. Describe the method of name cross-referencing.
Laboratory Assignments
1. The manager will give you a definite assignment and
material for use in laboratory practice in applying the
numeric method of filing.
2. Dictation. 3. Transcription.
SECTION XXV
TRANSFERRING
The busy man usually hesitates to send for trans-
ferred correspondence, because he knows he must
_ endure exasperating
delay, often never get-
ting it at all. And
why? Merely because
the same care which
secures efficiency in
the correspondence
system is so rarely
LOOSE SHEET TRANSFER CASE applied to the import-
ant transfer files.
The first question to be asked is, "What scheme of
transferring will best suit my business?" Our experi-
ence has developed three practical plans, the choice
governed by the character of correspondence and
frequency of reference to older papers.
The Method — PLAN 1. The simplest way is to
transfer into boxes the entire contents of the current
file at stated yearly periods. The only record necessary
is the notation on the box labels of their contents and
dates:
From To
The objection to this plan is that, temporarily,
reference to transferred matter is as frequent as to the
current file.
269
270
SECRETARIAL STUDIES
PLAN 2. Provide a series of cabinets to hold the
correspondence of two years. Half the file only is
used for the first year's, and the other half for the second
year's, matter. At the end of the second year the
correspondence in the first
year's file, one year old, is
transferred and the space
thus vacated used for the
ensuing or third year's papers.
This process is indefinitely
repeated.
By filing the current cor-
respondence in the upper two
rows of drawers and the past
year's in the lower two
drawers, the same result is
better accomplished. Trans-
fer the older file yearly and
drop the contents of the
upper rows to the lower.
The current papers are thus
most accessible with the transfer close at hand.
With the double capacity file the previous year's
correspondence is always close at hand. The additional
cost for cabinets is but little more than for transfer
equipment of equal capacity.
PLAN 3. Let the current file run for a period of, say,
eighteen months; then transfer all matter more than
one year old. Fill the transfer cases only partly full
and mark the labels with the number or letter of the
first folder contained in each — as No. 168, or Bar. or
Br. 50.
TRANSFFR FILE CABINET
TRANSFERRING 271
Each six months or a year (always a definite period)
repeat the operation and place the correspondence
in the same folder and box with that previously trans-
ferred.
When a transfer case becomes crowded, a portion of
the contents is removed to a new case and placed
next the old. As the first folder only is indexed on
the box label, it is never necessary to re-label any box.
Reference to transferred matter is thus reduced to a
minimum.
The work of transferring may be done gradually,
as the clerks have spare time, without interfering in
any way with the current operation of the file.
A Warning — Whatever system may be used, it is
never advisable to remove or transfer such folders as
have become too full, leaving the others but partly
filled in the file.
Such a method, or rather its lack, can only result in
serious confusion.
Everything which bears date prior to the date fixed
for transfer should be transferred.
SECRETARIAL PROBLEMS
Review and Research Questions
1. In previous discussions descriptions have been given
of various transfer systems as applied to a particular
method. "There are three different methods applied to
transferring in general. Describe them.
2. How do transfer cabinets differ from those used in the
regular current filing?
3. What is the object of transferring correspondence?
4. What do you consider the principal objects to keep
in mind in transferring?
272
SECRETARIAL STUDIES
5. Describe the equipment to be used in the transfer files,
where the direct alphabetic method of filing has been em-
ployed.
Laboratory Assignments
1. The manager will direct you as to the necessary
procedure in transferring the correspondence that has
been accumulated.
2. After assignment 1 has been completed, you
will be instructed to file all future letters by the direct
alphabetic method. Prepare the necessary folders and
guides. When five or more letters to any individual or
firm accumulate a special folder should be prepared.
3. Dictation. 4. Transcription.
CARD INDEX SYSTEMS
Card indexing is simply an extension of the principles
learned in filing to other record-keeping and to the
filing of other business papers. We have already had
examples of the
use of the card in-
dex in the numeric
system of filing
and in the follow-
up. The card
system of record-
keeping is adapted
to many other im-
portant purposes;
for example, keep-
ing a publisher's
subscription record, real-estate records, quotations
given, quotations received, catalogue indexes, stock
records, installment collections, etc. We shall select
two as typical, "quotations given" and "quotations
CARD INDEX CABINET
TRANSFERRING 273
received/' This will illustrate the uses of cards in
record keeping. Study the accompanying illustrations.
QUOTATIONS GIVEN CARD
The information the "quotations given" card should
contain is shown in the illustration. The small num-
bers at the top indicate "follow-up" dates. The
cards are filed back of regular alphabetic guides, as
shown. Whenever a quotation is given by letter,
"phone, or wire," it should be noted on the card, with
the date. If it is desired to " follow-up" the quotation,
a small, movable indicator may be slipped over the top
of the card indicating the date of follow-up. These
274
SECRETARIAL STUDIES
indicators are manufactured in different colors to
enable the file clerk to indicate by color some partic-
ular information.
If a second "follow-up" is needed the indicator may
be moved over to the required date at the time it is
METAL TABS IN USE
first followed. This form of card provides a con-
tinuous record of each quotation given any one firm
or individual. The "quotations received" card, similar
to the quotation given card, has an important function.
TRANSFERRING , 275
Prices secured should always be made a matter of
record, so that, in getting future estimates, comparison
with previous quotations may be made. Different
kinds of guides may be used. "Subject" guides are
commonly used, and perhaps are the best form for
most businesses.
The foregoing systems of filing are also applied to
checks, commercial reports, ledgers, etc. As the
principles of filing and indexing are practically the
same, no extended description is needed to understand
their operation. Some firms make a practice of filing
all checks, notes, drafts, etc., with the original bill for
which they are issued, in order that the entire transac-
tion may be shown in a convenient form.
Document files may be arranged either on the alpha-
betic or subject plan. Documents are first prepared
with proper indorsements, folded, and then filed verti-
cally. They may be filed by subject, as, for example,
"contracts," "deeds," "specifications," alphabetically
or numerically.
Tickler — A " tickler" is simply another form of follow-
up, used for various purposes. It is usually in the form
of a card drawer, or flat tray of letter size, furnished with
a set of thirty-one numeric guides. Any matters that
need to be brought to attention at a certain time are
indicated on cards and placed behind the guide that
shows the date. The "tickler" is used principally
for calling up matters during the month, but it can be
extended by the addition of a set of twelve monthly
guides and the same method of follow-up employed
as is indicated in the second follow-up method shown.
Extension of the Study of Filing — The student will
276 SECRETARIAL STUDIES
find that the catalogues issued by the chief filing equip-
ment manufacturers contain valuable information
for study. The manager will have a file of these in his
office. It is recommended that "Indexing and Filing/'
by E. R. Rudders, and "Filing Systems," by E. A.
Cope, be read. These books may be obtained in most
large libraries.
SECRETARIAL PROBLEMS
Review and Research Questions
1. Brief mention was made of the use of cards in the
discussion of the numeric system of filing. How may card
indexes be used in other ways?
2. What use is made of movable indicators ?
3. Describe the use of the "card system" of filing to any
problem with which you are familiar.
4. What particular advantage do you conceive the card
system of filing to have in connection with mailing lists?
5. What is done with cards that are no longer active?
Laboratory Assignments
1. The manager will provide a list of names and other
data which are to be transferred to cards and filed under
the following methods:
(a) Alphabetic
(b) Geographic
(c) By months
(d) By days of the week
(e) By days of the month
2. Dictation. 3. Transcription.
SECTION XXVI
RECEIVING AND GIVING INSTRUCTIONS
The correct interpretation of instructions given is
basic in carrying them out effectively. The stream of
business is kept constantly flowing through the medium
of instructions from directing heads. The thorough-
ness and the intelligence with which these instructions
are carried out usually measure the efficiency of an
organization, providing the instructions in the first
place are based on sound business sense. As the direct-
ing heads of a business usually are men of sound business
sense, the secretary generally is on sure ground when
he follows his employer's instructions to the letter.
The personal equation enters into the question, how-
ever, and it is always well to remember that infallibility
is not an attribute of human beings.
Most instructions are given verbally, and oftentimes
hurriedly. The secretary must be sure that he under-
stands instructions that are given to him to be followed or
to be transmitted to others. Questions should be asked
to clear up doubtful points. It is never safe to jump
at conclusions.
It will be far better if all instructions are written,
for then there will be a record of them. Unfor-
tunately this is not always possible in business, where
decisions must be made promptly and the activities of
an office must move along rapidly. The secretary,
277
278 SECRETARIAL STUDIES
however, has an advantage over the ordinary employee
in a business office. He has his shorthand which can
be used to take down instructions verbatim. This is a
far safer practice than to trust to memory. The
effect on the employer .also is good. Knowing that
he is being "reported," he is more apt to frame his
instructions logically and to state them in precise
language.
The first step, therefore, in receiving instructions
is to understand them and to put them down in short-
hand so that the important items will be emphasized.
The next step is to organize the different factors. This
is especially necessary where the instructions overlap.
A little attention to this detail will save time and pre-
vent confusion.
Instructions should be carried out at once after
being received. If the secretary has made notes
of the instructions, he should likewise make notes
of what action has been taken, and especially a notation
of any changes that have been necessary for the practi-
cal carrying out of instructions. Very often instruc-
tions are conditional. If so and so happens, the secre-
tary is to do thus and so. Then the question of
judgment enters.
Instructions to be carried to other departments of
the business should be typewritten. "Mr. Smith has
instructed me to say," etc. These should be dispatched
immediately. If instructions cover deferred matters,
notation of them should be made for the desk tickler
file.
The three fundamental principles are:
1. A clear understanding of the instructions.
RECEIVING AND GIVING INSTRUCTIONS 279
2. Write them in shorthand if possible.
3. Speed in getting them under way.
From what has been said about receiving instruc-
tions, it will be seen that giving instructions to others
embodies many of the same principles.
1. A clear understanding of what you want to say —
visualizing the processes.
2. The employment of the clearest possible language.
3. Seeing that those to whom you give instructions
understand what you mean.
The simplest way to avoid misunderstandings is to
think the problem out carefully beforehand so that all
the steps are understood. The secretary cannot
very well tell others what to do unless he himself
understands what he wants done.
The student of this course will have ample oppor-
tunity to put into operation the principles of carrying
out given instructions. The teacher makes assign-
ments daily. Pay careful attention to these. Vis-
ualize him as an employer whom you are ambitious
to serve to the best of your ability.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is the best method of handling verbal instruc-
tions ?
2. What are the advantages of written instructions?
How may the secretary transfer verbal instructions into
written?
3. What are the three fundamental principles to be
learned about receiving instructions? How does this affect
giving instructions?
4. What are the steps to be followed after instructions
have been received?
280 SECRETARIAL STUDIES
5. What are the three most important features to be
considered in connection with giving instructions?
Laboratory Assignments
1. The manager wishes the following instructions
embodied in a memorandum for the sales manager: He
expects to leave on the twentieth for a week's trip. He
will visit Philadelphia on the twenty-first and twenty-
second; Baltimore, twenty-third; Washington, twenty-
fourth; Richmond, twenty-fifth; returning to Philadelphia
on the twenty-sixth. He wishes to meet our salesmen in
these cities for the purpose of a conference. Direct the
memorandum to the sales manager and ask him to arrange
for a meeting of the salesmen at ten o'clock in our offices
in each of the cities. He also desires sales reports showing
the conditions in each city. Prepare the necessary memo-
randum.
2. The manager requests the advertising department
to furnish him with proofs of current advertising with a
report on the magazines that are carrying it. Prepare
the necessary memorandum.
3. The manager desires the following data: The
time of departure of the fastest train between New York
and Chicago, the railroad fare and sleeping car fare.
What steps will you take to get this information? Write
the data in the form of a memorandum for the manager.
4. Dictation. 5. Transcription.
THE SECRETARY'S FOLLOW-UP FILE
The secretary should be provided with a convenient
desk card file, with month and day tabs corresponding
to the months of the year and the days of the month.
Back of these he should file cards containing matters
which are to be brought to the employer's attention
at stated times, matters which he himself must take
RECEIVING AND GIVING INSTRUCTIONS 281
care of, engagements, and all deferred matters that
are to come up and be disposed of at a future time.
The memoranda on these cards should be written
with great care. Nothing should be left to guess-
work or memory. A written record is always to be
preferred to the most marvelous memory. Each
card should deal with a definite problem. As soon as
the matters referred to on the cards have been disposed
of, the cards should be removed and destroyed, or
transferred to another file, if it is likely that the record
will be of service later on.
These are duties that the secretary should take
care of with great care, for his own protection. If
the cards, containing instructions on deferred matters
disposed of, are to be transferred to another file, what-
ever action was taken in each case should be noted
on the card. In other words, the record of the trans-
action should be complete. Incomplete records are
almost as bad as no records at all. Nothing should
be left to doubt.
In addition to a card file, it is also essential that the
secretary be provided with a letter or document follow-
up file in which to place instruments that are to come
up for attention at stated times. This file should be
equipped with numbered and month guides. Attached
to each paper or instrument should be a slip containing
information concerning its disposal. If the letters or
instruments have been taken from other files, a record
of them, with the necessary information for finding
them, should be made for those files, to guard against
delay in locating them should they be sought in the
regular files. This follow-up file should also be used
282 SECRETARIAL STUDIES
for original data of an extended nature. All such
matters should be noted on cards for the regular card
file, which is to be treated as the master file, so far as
deferred matters are concerned.
The matter of accurate and timely follow-up is of
the utmost importance, and it should be the duty of
the secretary on. arriving at his desk each morning
to look up deferred matters requiring attention. As
an example of such matters, the following should be
noted:
1. Clipping of interest coupons, if this is a matter for
your attention or a duty to be brought to your em-
ployer's notice.
2. Payment of bills.
3. Payment of notes, or interest on notes.
4. Payment of insurance premiums.
5. Appointments. (Appointments are usually recorded
on a desk calendar.)
6. Meetings.
7. Journeys.
8. Attention to contracts.
9. Writing of important letters.
10. Conferences.
11. Salesmen's routings.
12. Payment of taxes on real estate.
13. Payment of income tax.
14. Income tax reports.
15. Collections.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is a card follow-up file and what equipment
should it contain?
2. What equipment should the document follow-up file
contain?
RECEIVING AND GIVING INSTRUCTIONS 283
3. State briefly the important points to be observed in
connection with the secretary's follow-up files of both types.
4. If some records are on the follow-up cards and others
in the document file, what means is employed to make both
available for quick reference?
5. How may documents or letters, taken from the
regular file and transferred to the follow-up files, be kept
alive in the regular files?
6. Explain the use of the follow-up files.
7. Name some of the purposes of a follow-up file.
Laboratory Assignments
1. The manager has given instructions for the follow-
ing deferred matters to be brought to his attention on the
dates given:
(a) Payment of insurance premium of $571.28 to the
Connecticut Mutual Life Insurance Company, on the
twenty-fifth of next month. He will send a personal
check for the amount
(b) The convention of the Association of National
Advertisers meets at Cleveland, Ohio, on the fifteenth of
next month. His attention is to be brought to the date
of this meeting at least five days before that date. He
wishes a folder prepared containing correspondence
relating to the meeting; reports on advertising contracts;
he has arranged for a conference of our salesmen during
this meeting to be held at the Statler Hotel Wednesday
morning at ten o'clock. Write a memorandum for the
various officers and department heads embodying this
information.
(c) Payment of taxes on real estate amounting to
$1,362 to be made on the ninth of next month.
(d) Make out the proper cards. Submit them to the
manager for his approval; file.
2. Dictation. 3. Transcription.
284 SECRETARIAL STUDIES
DIRECTING THE WORK OF STENOGRAPHERS
If the secretary must direct the work of other
stenographers and typists he should first organize the
job. Ususally this kind of supervision is not delegated
to a secretary until he has shown that he has some man-
agerial ability and, furthermore, is fully acquainted
with the business, its personnel, purpose, and its activi-
ties. In other words, he must have a background for
assuming a directing position. In the larger offices,
of course, the direction of the stenographic work either
falls upon the head stenographer or the office manager.
In some businesses a centralized stenographic system
is in operation. The stenographers are given a room
in which their desks and all the materials with which
they work are arranged systematically in a way to
make it possible to accomplish the most in a day.
The organization of the department has been worked
out by experts. The stenographers work on assign-
ments and are sent from one dictator to another by
the head of the department on call. It is the duty
of the head to see that no one stenographer is over-
loaded with work and that all carry out their part of
the production program. He keeps record sheets before
him showing the status of each stenographer's work,
the approximate time it will take to transcribe the
work he has in his book, and the like. These data
are necessary to keep the organization functioning
properly.
The centralized stenographic department has some
distinctive advantages. It spreads the work of the
day over the entire stenographic force; it insures a
RECEIVING AND GIVING INSTRUCTIONS 285
reasonable degree of promptness; it enables the manage-
ment to see that there is not an excess of stenographic
help; it tends to give each stenographer an opportunity
to show his worth, and makes for promotion to more
responsible positions of those who are capable of
assuming added responsibilities; it reduces generally
the expense of handling the stenographic work; it
serves to "speed up" those who do the dictating.
On the other hand, many dictators object to the
centralized plan. They prefer to have a stenographer
at their beck and call every minute of the day; they
do not seem to be able to organize their own work so
that it fits the centralized stenographic scheme.
Consequently, it may be said that in a majority of
offices the individual system is more generally used.
In such offices the secretary naturally will not be
concerned with the stenographic department but will
be assigned to the individual work of one executive or
department head. It is obvious that under this plan
there must be a great variation in the amount of work
done by the individual stenographer. On busy days
he may not be able to accomplish all that is required;
on other days he may not be busy at all. These
general statements are made in order to show some
of the problems the director of stenographic work will
encounter.
Directing the work of stenographers is largely a
matter of organization, and of selecting the right
personnel. Consequently the first requirement is to
find what is expected to be accomplished and then
to organize it so that the objective may be reached
effectively. A careful study should be made of these
286 SECRETARIAL STUDIES
factors, and a plan outlined. C9ncrete illustration
of this point is impossible because of varying condi-
tions. The assignment of stenographers to different
phases of the work must be based on individual capabili-
ties. Stenographers who are capable of taking dicta-
tion rapidly should be sent to the most rapid dictators.
The work must be divided up so that both overloading
and underloading will be prevented. The morale of a
stenographic force may be easily demoralized by a
lack of attention to this detail. Any collateral work
should be spread over the entire force, each being
given a definite phase of it so far as possible. Records
should be kept of the day's accomplishments. Copying
work or typing should also be distributed among the
various workers, so that an excessive amount of one
kind of work will not fall upon one stenographer.
There is a general tendency to place the most exacting
work upon the most expert stenographers, and in fact,
to "favor" them in making assignments so that they
are in reality doing more than their share. If this
practice is compensated by higher wages or other
advantages it is not objectionable. An adequate
system of checking the work should be installed.
The personal element also enters into the problem.
The secretary must secure the confidence of those with
whom he is working, or whom he is directing. He
must be fair and impartial. He must pick no favorites.
This is one of the most difficult problems to solve, for
we are all influenced more or less by personal preference.
Stenographers who are weak in any particular phase
of their work should be encouraged to increase their
skill. The process of training must go on continuously,
RECEIVING AND GIVING INSTRUCTIONS 287
but it must be placed on a basis that will appeal to the
stenographers.
One of the first steps is to standardize the practice
of writing letters and other papers with which the
stenographer is concerned. This may be based on
what has already been done in the office, or it may be
the result of a systematic study of the problem. If
it happens that little consideration has been given
to this factor the secretary should make a study of
the forms of correspondence and decide upon standard
practices. These should be embodied in a memoran-
dum and a copy supplied to each stenographer. Read
the recommendations of Mr. Walter Clarke in the
section on Stenographic Standards, for suggestions on
this point. If the stenographers understand what is
expected of them and have definite instructions as to
forms and procedure, the results will be found to be
far more satisfactory. All mechanical operations
should be reduced to the minimum. A study should
be made of the physical equipment of the office.
Changes in the arrangement of. desks to provide good
lighting and of the other appliances with which stenog-
raphers work, will often yield splendid results.
SECRETARIAL PROBLEMS
Review and Research Questions
1 . To become an efficient director of the work of stenog-
raphers, what background must the secretary or head
stenographer possess?
2. What is meant by a "centralized stenographic depart-
ment"?
3. What are its advantages and disadvantages?
288 SECRETARIAL STUDIES
4. What are the advantages and disadvantages of an
executive having the exclusive services of one secretary?
5. If you were the secretary of an executive and found
that your work occupied only a part of the day, what action
would you take?
6. ^What factors would you take into consideration in
organizing a stenographic department for the most effective
work?
7. What means would you employ to carry on the train-
ing of stenographers under your direction ?
Laboratory Assignments
1. The manager has asked you to work out a plan of
organization in our office where ten stenographers serve
twenty dictators. It is estimated that ten is the least
number of stenographers that can do the work effectively,
but all must be kept at their tasks throughout the day.
The following elements must be considered: A large
amount of copying of contracts and various business papers
is a part of the daily work; some of the dictators are very
dilatory and have been in the habit of calling for stenog-
raphers at various times throughout the day; they are in
sympathy with the reorganization plan, however; some of
the dictators have had the exclusive services of one stenog-
rapher. No decision has been reached on the type of
organization; that is a matter for you to pass judgment
upon and to suggest a plan of operation that will obtain
the best results.
2. The manager wishes you to prepare an instruction
sheet for the guidance of the stenographic force looking
toward the standardization of practices. Prepare the
instruction sheet embodying all details you think necessary.
Make an outline of your general plan, and elaborate it.
3. The manager will assign a group of stenographers
which you are to organize into a working force for a definite
amount of work. He will leave all details of work and
the carrying put of the work entirely in your hands.
4. Dictation. 5. Transcription.
SECTION XXVII
EDITING DICTATED MATTER
There are few business men who can dictate a letter
of any length that does not need some editing, largely
because the attention of the dictator is focused upon
the messages it is to contain rather than upon the form.
He may dictate a long and involved sentence; his
verbs may not agree with the subjects; the plurals may
be wrong; a host of other little inaccuracies may creep
in that the secretary must correct in transcribing.
If a sentence can be strengthened by splitting it up
into two sentences, do not hesitate to do it. The
language must be grammatical no matter whether
it is the work of the secretary or the dictator. The
little connective "and" is very often overworked.
Separating the two parts of a sentence connected by
"and" will often produce a much more effective expres-
sion of the idea. Many business men have a habit of
repeating a certain word in the same sentence. "Pet"
words, trite expressions, inane and mechanical formulas
are the bane of good letter writing. In such cases
substitute a synonym that expresses the idea. Keep
the eyes and ears open for such repetitions and at the
first pause write in the correct word above the other.
The sense of the matter being dictated should be
kept in mind. The secretary must be on the lookout
constantly for expressions that can be improved in
289
290 SECRETARIAL STUDIES
transcribing. Even if he does not always think it
advisable to make such changes, the training he will
get in studying the best ways of expressing a thought
will add greatly to his power.
The amount of editing necessary, naturally will
be governed largely by the skill of the dictator. Some
business men insist emphatically upon having their
letters returned to them without any change in lan-
guage— exactly as dictated. These instructions must
be followed to the letter. The secretary should not,
however, hand in letters that contain obvious inaccura-
cies. If he is uncertain about a point, he should
tactfully draw the attention of his dictator to it. Most
business men will appreciate the interest the secretary
shows in perfecting the correspondence.
If the secretary diplomatically makes known his
knowledge of correct diction and grammatical con-
struction, and an insight into the principles of cor-
respondence, the actual composition of many letters
will soon be entrusted to him. He will thus not only
increase his efficiency in the office by assuming added
responsibilities, but will be working directly for his
own interests, and a larger salary.
If the secretary's knowledge of grammar and com-
position is deficient, a systematic study of these sub-
jects and an effort to improve his use of the English
language should be made.
It should be one of the aims of the secretary at the
beginning of his secretarial work to learn all he possi-
bly can about the business in which he is engaged.
He should learn the prices, the discounts, the names,
and the nature of all the articles the firm deals in or
EDITING DICTATED MATTER 291
manufactures. He should study the methods followed
by his employer, and analyze his "selling talk." The
names of the regular correspondents, or customers,
what they buy, their peculiarities, the discounts given,
their credit ratings, in fact, all the information available
in connection with their relations to the business
should be acquired by the secretary so that he will be
able to supply immediately from his own knowledge
any needed facts, or secure the documents that give
them. A large amount of this information may be
secured from the files of correspondence, or from cata-
logues and booklets. The knowledge gained of a busi-
ness from such a study will enable the secretary to edit
intelligently any letter and transcribe it in a way to
convey clearly the information it is intended to give
even if imperfectly dictated. The secretary who
works intelligently places himself in direct line for
promotion. If he thinks about his work, and takes
the same interest in it that he would if he were the
proprietor himself, he is bound to go ahead.
He must, however, keep this in mind: That any sug-
gestions he makes for the improvement of his work
must be made tactfully. Some business men are very
"touchy" on the subject of their letters. Some of
the worst dictators labor under the delusion that, as
correspondents, they are in a class by themselves, and
that no one can " tell them" anything. This is a form
of egotism frequently encountered. The only thing
to do with an employer of this kind is to follow his
wishes — humor him. He is paying for the work; it is
his privilege to have it done in the way he wants it
done, whether right or wrong.
292 SECRETARIAL STUDIES
Correcting Tentative "Drafts" of Letters — It often
becomes necessary to revise letters or other written
matter after dictation. Usually these are important
documents requiring the careful weighing of every
word and phrase. A rough outline will often be
dictated and this will be gone over several times,
perhaps, and interlineations inserted, and words struck
out, until it bears little resemblance to the original
dictation. Matter revised in this way is called "rough
draft," and some of it is very "rough," indeed!
When called upon to copy matter of this kind, in
shorthand notes or typing, the secretary should first
read it over carefully to see that he understands it. If
in reading, places are found that do not seem to make
sense, it is always best to ask about them, if the diffi-
culties cannot conveniently be solved otherwise.
Inserting interlineations in the wrong place is a
common mistake against which the secretary should
be on guard. Necessary corrections should be made
in every case, whether they are incorporated by the
writer or not. And, by way of comment, it is not
necessary to call attention to these merely for the
purpose of getting the credit!
SECRETARIAL PROBLEMS
Review and Research Questions
1. What attitude must the secretary take toward his
employer's English?
2. Name the important points the secretary must keep
in mind with regard to dictation.
3. What action would you take if your employer made
no plans for his dictation, but simply dictated answers to
letters as the thoughts occurred to him without any attempt
at organizing the matter logically.
EDITING DICTATED MATTER 293
4. What is the best basis on which to establish a plan of
editing letters?
5. How may the secretary prepare himself to edit dictated
letters the most effectively?
6. What points are to be observed in correcting tentative
drafts of letters?
Laboratory Assignments
1. The laboratory assignment will consist of a number
of letters dictated by the manager, but which require
careful editing. You will take these from dictation, make
whatever revision is necessary, and return them to the
manager.
2. Dictation. 3. Transcription.
BRIEFING REPORTS AND CORRESPONDENCE
The business or professional man who needs the
services of a secretary necessarily will leave the details
of that office to him so that he will conserve his time
and energy for important matters. Digests of reports
and correspondence are often necessary in order to
conserve his time. These are usually made by the
secretary, unless they are matters that go to other
departments for the attention of specialists. In
making a brief of a report or a series of letters, it is
necessary, first, to read through the entire report or
all the letters, in order to get a comprehensive view
of the situation. In doing this the secretary must
use judgment in selecting the facts which he thinks
should be given in the brief. These may be indicated
by underlining or noting in some other way on the
original report the parts that he wishes to incorporate
into his brief. Upon a second reading these may be
stated in his own language briefly, but clearly.
294 SECRETARIAL STUDIES
A brief should be concise. The employer will desire
only the essential factors — details and matters of
minor importance should be omitted altogether. These
can be furnished later if required. The object of
a brief of a report or of correspondence is to save
the executive's time in going through a mass of matter.
This fact should be kept in mind by the secretary. At
the same time all the essentials should be included.
The secretary should analyze, if possible, every busi-
ness document he handles with the idea of ascertaining
whether it is arranged in logical order. He should also
consider it from the point of view of its content.
This constant study will soon develop ideas of arrange-
ment and precision that will be of inestimable value
to him. It will also have an important bearing upon
the future usefulness of his work. He may be called
upon at some time to make just such reports and he
will thus have the background for his own presentation.
Many employers will require only the barest facts,
stated almost in the form of headlines. A brief should
give an accurate digest of the important features of the
report. In making briefs, much may be gained by a
proper organization of the material. As an example, a
report may deal with such features as finance, physical
property and plants, transportation, foreign trade.
Usually these already will have been classified in the
report itself, although many reports are of necessity
prepared hurriedly and, while giving all the important
details, are not arranged in logical order.
If the secretary has had no experience in making
such briefs,' he should if possible, find copies of similar
briefs and from them get an idea of what is required.
EDITING DICTATED MATTER 295
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is meant by briefing?
2. What are the necessary steps in the operation?
3. What would you include in briefing a series of letters
concerning one transaction?
4. If you were a beginner in an office and were asked to
make a brief of a certain report, what steps would you first
take?
5. In what way can you obtain a knowledge of the busi-
ness so that your work in editing, briefing, and other activities
may be carried on more effectively?
6. What will you look for in letters and reports when
making briefs?
Laboratory Assignments
1. The manager will give you definite instructions
about briefing certain correspondence and reports that
will be either dictated to you or obtained from the files.
2. Dictation. 3. Transcription.
DIGEST OF CORRESPONDENCE
It occasionally falls to the lot of the secretary to
make a digest of correspondence, either from the
files or from an accumulation of matters concerning
a definite problem or subject. Usually such corre-
spondence will be filed in one folder, and all that will be
necessary is to arrange it in chronological order, with
the answers attached to the original letters, if it is not
already so arranged, and make a digest of each letter
or document as it is encountered.
Begin with a statement of the subject. If the matter
to be summarized is a series of letters on a certain
subject, it will be necessary only to give the date of
te first letter, unless the date has an important
296 SECRETARIAL STUDIES
bearing on some question to be discussed. The secre-
tary will then read through each letter to get a per-
spective of its contents. This reading may be done
quite rapidly. The reading will naturally give him a
background upon which to build his digest. It might
be well in going through the first reading to underscore
any sentence or sentences that give a keynote. A
second reading will enable the secretary to extract the
relative values. Statements of the contents should be
briefed to the fewest possible words. It is made to
save the time which would be otherwise consumed in
reading through a mass of details bearing on the subject
but which are not absolutely essential to an understand-
ing of the facts. Details may be omitted entirely.
If the secretary is unaccustomed to extracting the
essential features of a document or book or series of
letters, he should secure some practice in doing this.
The digest is used in several ways. First, the
employer may be going away on an extended trip. He
will need a digest of correspondence that comes to his
office during his absence, forwarded from day to day.
The secretary will answer such letters as he can, or
at least will acknowledge them, and then forward to
his employer a summary of the points brought out in
the correspondence.
A second use is that in which the subject of a series
of letters is connected with some remote transaction
and a digest will be needed to refresh the employer's
mind of all the circumstances attending it. A third
use is the case of an employer who may need a digest
of a certain magazine article, a booklet, or a book.
In the case of books, the secretary will be greatly
EDITING DICTATED MATTER 297
assisted by referring to the table of contents, which
gives the subjects treated in their chronological order.
Frequently the contents of a book generally states
the subjects discussed and then goes on to elaborate
them by a series of sub- titles. The employer may
express a desire for specific information only and care
nothing for the rest of the book or paper.
How the secretary will handle these matters will
depend largely upon his instructions. But he should
see to it that he understands the instructions thor-
oughly. His employer will frequently state the pur-
pose of the digest and leave the matter to his secretary
if he has learned to rely on his judgment. With the
employer's viewpoint in mind a digest will be greatly
simplified. In making a digest it is better to err in
making it exhaustive rather than too condensed.
SECRETARIAL PROBLEMS
Review and Research Questions
1 . How does a digest differ from a brief?
2. State the steps you will take in making a digest of
correspondence which is contained in one folder.
3. If the matter to be digested is scattered in various
files what action will you take first?
4. What is the purpose of a digest?
5. If you were asked to make a digest of a book how
would you go about it? Give complete details.
6. In making a digest of a article or book from which
you took direct notations how would you indicate this fact?
Laboratory Assignments
1. The manager will assign certain correspondence
as the basis of digests.
2. Dictation. 3. Transcription.
SECTION XXVIII
INTERVIEWING BUSINESS CALLERS
In many offices where an information department
is not part of the organization — and this naturally
applies to a majority of offices — the secretary is usually
the buffer between the public and his employer. Even
in large organizations, where an information depart-
ment is supposed to dispose of callers scientifically,
many employers insist upon their secretaries "inter-
viewing" all callers, except personal acquaintances
that have got by the intelligence department centered
in the information bureau.
General Principles — Thus there are two phases to
the problem of meeting callers. If your position is
one in which you are expected to "see" everybody
that comes into the office, you should develop the
qualities that are generally to be found in the informa-
tion bureau, fortressed with the additional viewpoint
that your office as secretary provides. You will need
a sort of detective skill in knowing the worth-while
people you will admit to the presence of your employer.
You will need to use good judgment in this for two
reasons. First, you must not get the reputation with
him of being "easy," or tender hearted, with a predi-
lection toward being influenced more by the aims and
ambitions of the plausible caller than you are con-
scious of his own convenience and wishes. You must
298
INTERVIEWING BUSINESS CALLERS 299
be reasonably sure that any person you admit to your
employer's office is entitled to see him and is well worth
his time. In order to do this you must judge of the
importance of the caller. Ability to judge human
nature, as well as a comprehensive knowledge of the
business and the matters that your employer will
discuss with callers, are essential.
You cannot acquire this skill in a day. It will
necessitate much earnest study, tact, diplomacy,
resourcefulness, and many other qualifications. Often
it is very difficult to judge the importance of a
visitor by first impressions. Usually the bigger, the
more broad-minded the caller is, the easier it will be to
deal with him. But not all important persons are
big and broad-minded. Many resent being questioned
about the purpose of their visit. You must over-
come these resentments by the force of your own
personality (personality, not egotism), your unfail-
ing courtesy, your courage, common sense, tact,
and the brilliancy of your resourcefulness. Usually
the man on a legitimate errand has nothing to conceal.
Many callers, on impossible errands, are obsessed
with the idea that if they can only see the " boss/' all
will be well. It is your duty to find out the nature
of the errand of the caller, and render your own judg-
ment on it. If it is a question about which you are
doubtful and it is impossible for your employer to see
the caller at the time, you must make some adequate
arrangement for bringing the two together.
You might ask the caller to make an appointment
at another time when your employer is not so busy; or,
if it is a matter which he does not wish to attend to
300 SECRETARIAL STUDIES
personally, ask if there is not someone else who can
take care of it. Situations of this kind can be handled
tactfully without resorting to any sort of deception,
if the secretary is resourceful.
If it is a matter which the secretary thinks should
be brought to the attention of the employer, he may
suggest taking a memorandum of the matters which
the caller wishes to discuss and present them to the
employer at a time when he can give them considera-
tion. The secretary may say: "I am sorry, but Mr.
Harriman is engaged at the moment with a matter that
requires his undivided attention, and is not able to
see callers. If you will tell me what it is you wish to
see him about, I shall make a memorandum of it and
ask him to telephone or write you."
In all your dealings with callers at the office you
must remember that the first impressions of the com-
pany which employs you will be made by the manner
in which you receive them. All sorts of devices are
used by canvassers, salesmen, dreamers, charity work-
ers, and others to get access to the private office of
your employer. Some come without cards announcing
their business; some are merely "personal friends,"
or relatives. Others are so affable that you may be
led to believe from what they say that your employer
would simply rush into their arms if he only knew
they were there. The secretary must not be carried
away by these plausible individuals. The world is
full of them. That is why the high-salaried executive
is so carefully guarded from intrusion.
The secretary must decide cases on their merits.
His first duty is to learn tactfully the business of
INTERVIEWING BUSINESS CALLERS 301
the caller, and whether he has an appointment. He
must not be abrupt or create the impression that his
employer is so important that none but the elect may
have access to him. Many times perfectly legitimate
callers can be directed to other departments, where
they will be sent, anyway, even should they gain access
to your employer's office. The really tactful secretary
will be able to elicit all this information and skillfully
handle every situation so that the caller will not only
be impressed by his courtesy and attention, but by
his business-like disposition of the matter.
If the secretary possesses good judgment, he can
very easily weed out the callers that are unimportant;
either make appointments for the rest, or ascertain what
they have to offer and present their statements to the
employer in the form of a memorandum. These matters
should be taken up with the employer at the first
opportunity, his decision learned, and an appointment
made for an interview at a convenient time.
Many business men insist upon seeing every caller
who comes to the office. Such men usually have
developed a positive genius for getting at the essentials
of any subject and can dispose of callers very rapidly.
The secretary in such a situation should study the
employer's methods and by degrees he will be able
to dispose of many of these matters himself, much to
the relief of the employer when he learns that he
has an associate who can assist him in this respect.
It is not the business of the secretary to turn people
away. It is his business to separate the wheat from
the chaff. His employer may be just as anxious to see
callers as they are to see him. Upon entering your
302 SECRETARIAL STUDIES
first position you should have a clear understanding
with your employer about his ideas of handling callers.
This will save you many embarrassments. Usually
employers are willing to be specific in their instructions
on this subject. By ascertaining the names of import-
ant callers or clients whom your employer will see
under any circumstances, and cataloguing these in
your card file, you can save yourself much time. By
having this card index in a convenient place, it may
be consulted without the caller's seeing that you are
looking up his record, which in some cases might prove
a serious embarrassment.
In some offices the secretary will be furnished with
blank forms (see illustration), which a caller is required
to fill out. These slips are then transmitted to the
executive and he himself decides the question of
whether the caller is to be admitted.
Date .
Name . . .
Business
To see Mr
Purpose of Call
It maybe stated that this method of handling a caller
is not considered the best. It is too mechanical.
Calls by Telephone — Telephone callers present still
another problem. It is far more difficult to determine
the importance of a caller from his voice over the
telephone than it is if he is seen, when many factors
are present from which to judge him. Many agressive
INTERVIEWING BUSINESS CALLERS 303
salesmen have a notion that if they cannot reach the
employer personally, they can do so by telephone,
taking advantage of the fact that a business man will
oftentimes answer a telephone call when he would
refuse to see the person at his office. This strategem
is not as successful as formerly, when the technique
of the problem had not been worked out.
These are facts that should be considered by the
secretary. Otherwise his handling of telephone calls
will follow the lines laid down for personal callers.
Decision — One final instruction — do not argue with a
caller. After you have rendered a decision, stick to it.
SECRETARIAL PROBLEMS
Review and Research Questions
1. Give a brief statement of the qualities the secretary
must possess to be able to handle interviews with callers.
2. Give two important fundamental steps that must be
observed in interviewing callers.
3. If your employer is one who insists on seeing every-
body that comes into the office, but who still complains of
the time he wastes in doing it, what will you do to eliminate
this waste?
4. What is the purpose of having the secretary see
callers before they are admitted to the executive's office?
5. What attitude should the secretary take toward
business callers? Callers who cannot be thus classified?
6. How should telephone calls be handled?
Laboratory Assignments
1. Each head of a department of our business, with
his personal secretary, has a private office. You inter-
view all callers first, except those having appointments.
How will you deal with the following:
(a) A personal friend, living in the same town, just
304 SECRETARIAL STUDIES
"drops in" because he is passing. Your employer is too
busy to see any social callers.
(b) A personal friend from out of town, who is only
in town for the day, calls.
(c) A personal friend in town for a day calls.
(d) ^ Your employer's wife calls while he is busy with
some important papers and must not have his mind
distracted. Later he has a business luncheon engagement.
(e) A man having an appointment calls nearly a half
hour ahead of time.
(f) A man haying an appointment calls half an hour late.
(g) An impatient man, whose good jsvill is most impor-
tant, calls; your employer can either see him in an hour
or can make an appointment for any other day.
(h) The manager's fussy, self-important wealthy aunt
comes panting into the office on a hot summer day, insist-
ent on seeing him. He is in a conference and will not be
free for nearly an hour.
2. Our organization is planned on the "open office"
style; each executive has his desk, his secretary's desk,
his files, etc., as an office unit, but all in sight of the
entering visitors. Your employer is an advocate of the
"clean desk"; he is considering a matter; has before him
one folder, the contents of which he is examining — not
especially busy. The eight problems presented in Assign-
ment One confront you. What would you do in each case?
3. Dictation. 4. Transcription.
EMPLOYER S ACTIVITIES
The secretary should be familiar with all the employ-
er's activities, particularly in connection with his main
business. He may also be called upon to perform
certain work in connection with the employer's social
activities. The following data should be kept available:
Business Activities — If your employer is an officer of
INTERVIEWING BUSINESS CALLERS 305
the company, you should familiarize yourself with his
duties. If he is the head of a department, it is essential
to know the range of his duties and just how far his
authority extends, what matters come to his attention,
the names of his associates, and "the lines of com-
munication" with other departments of the organiza-
tion. In other words, it is necessary to make a job
analysis of all his activities. A study of the organiza-
tion chart of the business will be of assistance in learn-
ing how authority flows. The names of all officers
of the organization, the names of the managers of
various branches or offices maintained by the business,
information about the personnel, about the special
activities of each department, is information that the
secretary should have at his command.
Social Activities — The names and addresses of various
clubs and social organizations with which the employer
is connected and any information in connection with
these that is necessary for the proper conduct of the
secretary's work should be available. The year book
of each of these will give full information about the
club or organization, together with a list of officers
and committees. These books or booklets may be
kept on file and thus save transferring data to other
files, unless his activities are so extensive that a brief
of those data is necessary for convenience. These
year books should be replaced with new ones as they are
issued. If the employer is a member of any com-
mittees, this fact should be noted, together with the
stated times and the place of meeting. The secretary
must keep his employer informed of such meetings.
All papers connected with committee meetings, should
306 SECRETARIAL STUDIES
be placed in folders so that they will be available if
needed for a meeting.
Commercial \ Charitable, Church^ or Professional Organ-
izations^ Lodges — The rule applying to business activi-
ties should apply also to these. The names of all
organizations with which your employer is connected
should be kept on file. If your employer is connected
with any charitable organizations, this may require
some bookkeeping by the secretary, as well as records
of data relating to them.
SECRETARIAL PROBLEMS
Review and Research Questions
1. If you were employed in a new secretarial position and
your employer were general manager, what procedure would
you follow to get data concerning his activities?
2. How are these activities classified?
3. How would you secure information about the business
organization of which your employer is a member?
4. What records would you keep of your employer's
activities, and how would you file deferred matters to be
brought up at the proper time?
5. Write a brief memorandum to be given to your
employer embracing the points you wish to know about his
activities.
Laboratory Assignments
1. The manager is a member of the following clubs and
organizations :
(a) The Metropolitan Club. — Club dues, amounting
to a total of $150.00 are to be paid the first of June. The
annual meeting occurs the first Tuesday in March. The
club is located at 726 Fifth Avenue. The manager is a
member of the Board of Governors, whose meetings occur
monthly on the last Wednesday at five o'clock.
INTERVIEWING BUSINESS CALLERS 307
(b) The Chamber of Commerce — The manager attends
the luncheons of this organization almost invariably,
when he is in town. These occur at different times.
Annual dues, $75.00, payable the first of January each
year. Address, 14 Broadway.
(c) The Rotary Club — The annual dues in the Rotary
Club are $100. Regular meetings at the Hotel McAlpin
on dates announced by circular card. Address, Hotel
McAlpin.
(d) The St. Andrews Golf Club — The dues in the St.
Andrews Golf Club are $200 a year. The manager is
a member of the Board of Governors. Address, Fairview.
Make out cards for the card file giving the necessary
data as outlined above.
REPORTING MATTERS THAT SHOULD COME TO THE
EMPLOYER'S ATTENTION
Such matters may be put conveniently into two
classifications:
1. What may be considered as promotionally construc-
tive, as, for example, items of interest, news value, or of
practical business value, which the secretary may learn here
and there by keeping in touch with the stream of business,
by reading, and through his business acquaintances.
2. Constructive suggestions about the internal organi-
zation.
In the first classification the value of the secretary's
suggestions will depend largely upon his accuracy of
judgment as to the worth-whileness of any information
may secure. He cannot always judge this. His
letachment from the larger phases of business may
>revent an accurate judgment of the value of such
[formation. Consequently, if his employer is a man
ho appreciates the interest of his employees — as most
308 SECRETARIAL STUDIES
progressive business men do — he will be glad to receive
any information bearing even remotely on the business.
The secretary can be quite free in passing on to him
any bits of business information he receives. These
may be made frequently in the form of a memorandum;
as, for example: "Mr. Van Buskirk: I have learned
through Mr. Harold Abernathy, of Williams and Sea-
bury, that the Vulcan Steel Stamping Company is
endeavoring to effect a consolidation with Whitmore
and Canley.— M. B. W."
Whenever possible give the source of information,
and state all the facts exactly as you have received
them. These matters should not be discussed with
others in the office. By being constantly on the alert
to learn all you can about the enterprise you are engaged
in, and studying your employer's methods in handling
business situations as they occur, you will develop an
accuracy of judgment and a knowledge and power
that will be of value in making your services more
effective.
The second classification — constructive suggestions
about the internal organization — will depend largely
upon your power of observation. Generally, it will be
confined to your own particular field, but it may be
extended beyond this. The first of these will deal
perhaps with your own work. How can you improve
it? Is there needless duplication in any of the work
with which you are connected? May many of your
activities be simplified and strengthened by the use of
blank forms? Could your work be carried on more
effectively if you had the assistance of a stenographer?
Could certain work that you are doing be more prof-
INTERVIEWING BUSINESS CALLERS 309
itably done in another department? These are some
of the questions that will suggest themselves.
Then there will be matters concerning other em-
ployees whom you may be directing, or who come in
contact with your work. The correct functioning
of any business machine depends to a large extent
upon the efficiency of the individuals engaged in the
enterprise, how they "team up'* in performing their
own work, and in their relations with others. It is per-
fectly proper and a duty to report to your employer
the lack of efficiency on the part of those connected
with his work, when the problem cannot be solved in
some other way, diplomatically or otherwise. This
does not mean that the secretary should constantly
be running to his employer with every trivial slip on
the part of an employee; it does not mean that he is to
act as a " spy." His interest must be solely the interest
of the business. Many mistakes are made by employees
through lack of knowledge and lack of business
training. It should be the first duty of the secretary
who has others in his charge to see that they are prop-
erly instructed and trained. Oftentimes employees
do not fit into their jobs. By temperament, lack of
training, adaptability, or mental equipment they are
attempting to perform work for which they are not
fitted. They must either be shifted into other positions,
for which they have talent, or dropped.
Any suggestions for the betterment of the personnel
or the organization of the work should be made without
hesitation. But new recommendations should be
:companied by facts and data supporting the recom-
lendation.
310 SECRETARIAL STUDIES
SECRETARIAL PROBLEMS
Review and Research Questions
1. Into what classes may these matters be divided?
2. What matters come under each classification?
3. What is meant by "promotionally constructive" work?
4. What is the object of reporting to your employer
items of interest relating to his business and to general
business conditions?
5. Should you be willing to report the lack of attention
to business of business associates ?
6. If one of your associates is obviously neglecting the
work with which you are concerned, what steps will you
take to correct the situation?
7. If you found it necessary to report the inattention of a
fellow-worker, how would you go about it so that it would
not have the appearance of spying?
8. If your employer asked you specifically to watch the
activities of any employee what would you do?
Laboratory Assignments
1. The manager has instructed you to make a report
on the work of three of our stenographers (students in this
course) whom he will designate. You will make a thorough
observation of their work and report your findings in full.
2. One of your associates makes a practice of arriving
late at the office. When he is not under observation,
he wastes time. Instructions have been given to make
suggestions for the improvement of the work in the office.
What action will you take?
3. Make a report on the general work of our office
with the following points in view:
!a) Organization,
b) Effectiveness of the individual work of the
members of the force.
(c) Improvement in working conditions.
4. Dictation. 5. Transcription.
SECTION XXIX
ORGANIZING MEMORANDA
In every business there accumulates a mass of data
which is more or less disconnected. Much of this is
invaluable, but it is utterly worthless unless one can
place his hands on it when it is wanted. Some is
related to time and may be handled in the ordinary
tickler file; other requires a careful classification by
topics, and some of it may appear to be absolutely
unclassifiable. In the latter situation a miscellaneous
file may be provided and the matter classified as well
as it can be. Just how far it is necessary to go in
this direction will depend entirely upon the nature of
the data.
Data that have no connection with time may be
conveniently assembled in folders or envelopes, plainly
marked as to contents. Each folder or envelope
should contain only material relating to a given sub-
ject. This may be subdivided when it seems necessary.
Finally, an adequate index must be worked out.
Many secretaries, as well as executives, have an
index of these matters prepared, and keep it under
the glass on their desks where it may be consulted
readily. In order to organize memoranda efficiently,
the secretary necessarily must have not only a broad
general knowledge of the business, but a specific
knowledge of each department or phase of it.
311
312 SECRETARIAL STUDIES
Much effort later can be saved, if the secretary has
anything to do with the collection of data, by arranging
or writing them in logical form with numerous para-
graph headings to make the subjects stand out boldly.
Memoranda that relate to time should be destroyed
as soon as their usefulness has been served, and this
applies also to other data which may be filed topically.
Otherwise the files will soon become clogged with a
mass of material which is of no value. In the process
of elimination, however, good judgment must be
exercised. If the secretary is doubtful, the employer
should be consulted before papers are destroyed.
A memorandum file may be provided, if the matter
is extensive. This can be fortified by a card-index
system on which is noted a number or classification
and a brief statement of the information in each piece
of memoranda. Only the general principles of handling
such material can be stated as above. Much will
depend upon the ingenuity and knowledge of the
secretary. If the secretary enters a position where a
system has already been installed, it will be necessary
for him to familiarize himself with it. If he studies
thoroughly the principles of filing, his task will be
greatly lessened in originating a system himself.
Write It Down — The secretary who tries to make a
notebook of his memory is sailing straight into disaster.
Write down instructions, ideas, matters to be taken up
later, whatever the subject of instructions may be, and
do not depend wholly upon memory. Matters that are
to be taken up at a stated time should go in the desk
tickler, written fully, if necessary, in order to make
sure that nothing may be neglected. Whenever you
ORGANIZING MEMORANDA 313
are called to your employer's office, take a notebook
for memoranda with you, even if you know the sum-
mons is not for the purpose of dictation. If matters
are to be brought from the files, certain documents
secured, errands to be performed, instructions to be
given to others, make a full note of them. It is much
easier to get these matters straight at the time than
it is to depend on memory to supply all the details or
even the motive for the main action.
Address Book — The secretary should be provided
with an address book or a file for the names and
addresses of all persons with whom his employer does
business; or, in some cases, his social friends and
acquaintances. This preferably may be in the form
of a loose-leaf book so that addresses that have become
"dead" may be eliminated when they are of no further
use. Naturally such a book will be provided with an
alphabetical marginal guide, or finders on the order of
the tabs of a filing system. It should be kept in a
convenient place, so that it may be referred to when
necessary without undue loss of time.
SECRETARIAL PROBLEMS
Review and Research Questions
1. How would you classify the two ordinary types of
memoranda?
2. How are such memoranda disposed of so far as placing
them where they will be available when wanted?
3. What is done with memoranda that have served their
purpose when the time element enters into the equation?
4. Describe a suitable filing equipment for memoranda.
5. Make a digest of the points covered in "Organizing
Memoranda," "Write it Down," and "Address Book."
314 SECRETARIAL STUDIES
6. What is the purpose of an address book and how
organized ?
Laboratory Assignments
1. The manager desires a digest of the entire political
news appearing in one of our daily papers which he will
designate. Go through the paper, clip all articles relating
to this subject, and classify them according to subject.
Make up a list of these articles on cards, with a digest of
each.
2. Outline the plan of an address book. Include in it
all the names of your business acquaintances.
3. Dictation. 4. Transcription.
REPORTING MEETINGS AND CONFERENCES
The secretary will occasionally be requested to
report, or at least take note of, a conference of the
executives, managers, salesmen, or a directors* meeting.
Where such conferences are regarded of sufficient
importance to have a full report of all that was dis-
cussed, a professional reporter is usually called in.
But the secretary who has the shorthand skill and the
ability to report such conferences has a distinct ad-
vantage over one who does not, for the reason that his
services will be used much more frequently than would
be the case if a professional reporter were called in.
The work can also be performed with greater accuracy
by the secretary who possesses shorthand skill, because
of his familiarity with the business, the personnel,
and the technical terms of the business.
It is for this reason that the necessity for a high
degree of shorthand skill is emphasized throughout
the course. The student who does not take advantage
of the facilities in school for learning his shorthand
ORGANIZING MEMORANDA 315
superlatively well, and who does not develop high
speed and accuracy, will lose a great opportunity
when he gets into business.
The reporting of meetings and conferences is only
one of the incidental advantages. If called upon to
report a conference, the secretary should familiarize
himself with the nature of the subjects that are likely
to be discussed. Usually the chief executive or the
person presiding over the meeting will have made a
program of the topics to be taken up and will have seen
to it that the necessary data for a complete discussion
has been prepared by those taking part. A list of the
topics to be discussed will assist materially. If the
executive requests that the secretary prepare certain
data, this should be arranged in accordance with the
program, so that when it is necessary to refer to any of
this, it can be done without loss of time. If the matters
are placed in folders properly marked, reference to
them will be facilitated.
The secretary should make it a point to learn the
names of all who will attend the conference if he is not
already familiar with them, in order that he may handle
the remarks of each accurately. Occasionally out-
siders will be invited to sit in at a conference. The
names of these and their connections should be ascer-
tained by the secretary and noted.
In reporting a meeting where reference is made to
certain documents, the secretary will need to pay close
attention to these, and if the documents are actually
to be incorporated in the report, they should be marked
in some way so that confusion will not arise in prepar-
ing the report.
316 SECRETARIAL STUDIES
It is rarely necessary to make what is termed a
verbatim report, but it will be necessary for the secre-
tary to take full notes, for he will never know, at the
start of a discussion, what matters are likely to develop
into something of vital importance. He can then
brief the remarks according to his judgment in pre-
paring the report, and if a fuller report is required on
any particular matter later, he may refer to his notes.
The secretary should see to it that he is placed in the
conference where he can hear every word. A table
should be provided which will enable him to work to
the best advantage.
It will be best not to interrupt any of the discussions
if it is possible to avoid it. Take down every word
if you can. Should the speed of utterance be too
great, try to get the sense of it. By conferring with the
speaker after the meeting he will usually be glad to
supply any omissions, and what you have in your
notes will serve to recall to him what he said. If you
have sufficient speed in shorthand, this will rarely be
necessary.
Your written report should be made as soon after
the conference as possible, because all matters will
then be fresh in mind, the picture of just what happened
clear, and this will facilitate transcribing. Speakers
reading from written memoranda should be requested
to hand these to you. This is also true of any special
written data that is to be incorporated in the report.
In informal conferences of this kind matters extran-
eous to the real topics are frequently introduced. It
will be necessary to use your best judgment on whether
these have any direct or indirect bearing on your
ORGANIZING MEMORANDA 317
report. Usually they do not, and may be omitted
altogether.
Discussions do not always follow the program. By
being alert you can classify them and indicate the
classification in your notes.
In preparing reports be sure that they are organized
logically. Minutes of regularly constituted bodies,
such as directorates, are usually prepared by the secre-
tary of the body. If the secretary is called upon to
do this work, he should be careful to take down the
exact wording of any resolutions or motions and make
an accurate report of what action was taken. By
consulting the minutes of previous meetings of the
body you can ascertain the form usually employed in
writing them, and follow this. Where the secretary
is likely to be called upon to report the meetings of
bodies of this kind, he should familiarize himself with
parliamentary law. There is a little book called
"The Parliamentarian/' by Cora Welles Trow, pub-
lished by The Gregg Publishing Company, which will
give you briefly the best practice in parliamentary
procedure.
SECRETARIAL PROBLEMS
Review and Research Questions
1. If you are to report a meeting or conference, what
preliminary steps will you take?
2. In reporting a conference on specific topics, with what
material should the secretary provide himself?
3. How is this datum handled?
4. If parts of business papers or articles are to be
t Incorporated in the report, how will the secretary handle the
recording of these so that he will be sure to include all
that is desired?
318 SECRETARIAL STUDIES
5. If it is impossible for you to make a verbatim report
of a meeting, what would you include in your report?
6. What disposition is made of resolutions so far as your
report is concerned?
7. In a conference composed of members whose names
you do not know, how will you handle their contributions to
the discussion so as to identify the speakers ?
8. What should the secretary do with matters that are
obviously extraneous to the topic under discussion?
Laboratory Assignments
1. The manager has asked you to make a full report
of the first address to be given in the school.
2. We will regard our work tomorrow morning as a
conference. Prepare a report of all that takes place.
Wherever possible, give the words of each speaker but edit
when necessary. This report is to be prepared at any
spare time, and is not to take the place of the regular
assignments made by the manager.
3. Dictation. 4. Transcription.
SECTION XXX
BUSINESS LITERATURE, ADVERTISING
The efficient secretary will familiarize himself with
all the literature of his employer's business with which
he is likely to come in contact, such as price lists,
advertising matter, financial statements, reports on
business conditions, development of business, the
correspondence, the printed documents used in the
business, annual reports, reports to stockholders, and
business literature of whatever nature.
These are matters of frequent discussion in the cor-
respondence, in the conferences in the office, the direc-
ors' meetings; and the more familiar the secretary
is with the literature of the business, the better able he
will be to handle any work he has to do in connection
with it. Usually most of these matters are readily
accessible. He should always keep one important
fact in mind, however, that anything of a confidential
nature concerning the business, that comes to his
knowledge should be treated in the strictest confi-
dence.
Advertising booklets and literature intended for
public distribution, however, are a different matter.
Much of the institutional literature is intended only
for the eyes of those connected with the business. The
secretary should also bear in mind that the value of
his services depends largely upon his power to grasp
319
320 SECRETARIAL STUDIES
the details of the business, to understand its organiza-
tion, how the different departments function, the
duties of the various officers and executives, the policies
governing the business, and the vast mass of details
that any large organization develops in the course of
its career.
A secretary never knows when a fact gathered here
and there will be of value to him. He should regard
his first position as merely starting on the road to
learning about business practices and policies, and
should lose no opportunity to learn as much about
these as possible. Any business of any age has usually
developed certain traditions. These are not always
in printed or typewritten form, but they exist never-
theless. The traditions of a business are important.
They are a matter of pride to those directly interested
in it. They can be learned by the secretary and made
use of in his relations with the executives and those
in authority.
Advertising — The secretary should be a student of
advertising, and especially of the advertising done
by the company with which he is connected. The
advertising reflects many of the policies and ideals of a
firm or corporation. The secretary can learn about
the selling points, the production and manufacturing,
the advantages, and other information. Moreover,
he should study the art of presenting the descriptions
of the products of his company in the most attractive
way. The information and knowledge picked up
through the study of this advertising will have a most
important bearing on his efficiency as a secretary and
on his chances for promotion.
(BUSINESS LITERATURE ADVERTISING 321
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is meant by business literature?
2. State what the secretary's attitude should be toward
the literature of a business.
3. What is meant by institutional literature?
4. What are traditions in business? Business policies?
5. Have advertisements in general interested you and,
if so, why? State the kind of advertisement that most
interests you.
Laboratory Assignments
1. The manager requests you to make a collection of
advertisements of automobiles appearing in the current
magazines. Read them carefully. Make a digest of
each advertisement as to the points that make an impres-
sion upon your mind. Do not state these in the language
of the advertisement but in your own language. If the
advertisements appeal to you, analyze the reasons. Point
out the weak features of each. The success of this assign-
ment does not rest upon expert advertising ability. You
are merely to give your own reactions, whether influenced
by previous reading and study or not. Include in your
brief what suggestions you will make for the improvement
of any advertising either in language or in form and
presentation.
2. Make a similar study and report on a group of
ten advertisements of food products.
3. Dictation. 4. Transcription.
BUSINESS LITERATURE, 2
Printing and Proof Reading — All up-to-date busi-
nesses make use of a large quantity of printed matter
of one kind or another. As it may be necessary for
the secretary to assist in the preparation of matter for
322 SECRETARIAL STUDIES
the printers, an acquaintance with the technical side
of printing, so far as it relates to getting manuscript
ready, is essential.
In preparing "copy" — the term applied to matter
of any kind that goes to a printer — scrupulous care
should be used to see that everything is in perfect order
and exactly in the form intended. Printers are
supposed to follow the copy furnished them. It is
not their business to correct errors in spelling, wording,
or subject-matter, although good printers usually draw
attention to defects of this kind.
When the copy has been put into type, a proof is
sent back for correction and comparison with the
original copy. The reading of the proof should be
done with the utmost care. Letters are apt to be
inverted; the spacing may be wrong; words may be
left out or misspelled, or transposed; the wrong size
or "font" of type may be used — a host of other inac-
curracies appear that one would never think possible
unless he has had experience with the work of com-
positors, In making corrections the greatest care
must be exercised to make them so clear as to admit
of no possible misunderstanding on the part of the
printer. When the proof is returned be sure to com-
pare the original copy with it word for word, asking
another clerk to "hold copy" for you, that is to
say, to read aloud from copy while you check the
proof.
Proof Readers' Marks — To facilitate corrections, a
system of arbitrary marks is used by proof readers.
The illustration shows a specimen of a proof sheet as
it appears when corrected, with an explanation of the
BUSINESS LITERATURE ADVERTISING
323
marks used by proofreaders. More corrections are indi-
cated here than would occur in the ordinary course of
•C
/7 or £-/
= or /&• €..
/-*. £•.
© Period.
, Comma.
- Hyphen.
t Colon.
$ Semicolon.
Apostrophe.
Quotations.
O Em quadrat.
^n One-em dath.
i Two-em parallel d wh.
«2- Push down space
C Cloaeup.
Lew .pace
A Corel— left out, insert.
Turn to proper position,
^ Insert space.
Move to left or to right.
Move up or move down.
Transpose. '
Let it stand.
Dele-takeout.
Drokcn letter.
Paragraph.
No paragraph.
Wrong font.
Equalize spicing.
Capitals.
Small capital*.
Lowcroee.
Straighten.
Superior or inleriv.
italic.
Roman.
Bracket*
TVPooRAPRtCAt tun
4. C I^ioejjnot appear that' the oarli/at printers had 6
' any^method^ofcorrecting^rrors1- before "the lorm ,7
was on the press/ The learned The-lewi** cor . <=
recton of the first two centuries of printing were
not proof/readers in our sense/ they w/ere rather •,/
what we should jerm office editors. Their labors
wer^cbiefly to see that the proof corresponded to
the copy', but that the printed page was correct
that the sense was" right. "They cared'^^itilc <•
•bout orthography, bad letters^ purely printer^/ }
errors, and when the text seemed to (hem wrong /
they consulted fresh authorities or altered it on '
their own responsibility Good pro^in the j
modern sense, were /impossible until professional 1
readers were employed/ men who ^FiadJfirstJ a &
printer's education, and (hen spent many years
in the correction of proof. The orthography ol
English, which for the past century has underA «,
gone little change, was very fluctuating until after '*
jHe publication of Johnson's Dictionary, and capi
tals. which have been used with considerable
ularity for the past@>year8. were previously
on the Imissf or/hit7plan. The approach to regu-
larity; |o far as we havjj may be attributed to the
growth of a class of professional proof readers, and
f it it to them that we owe the.correctness of mod-
As ern printing. ^Morc cr/ors have been found in the
Bible Jhan in any other ona work For many gen-x/? s
erations it was frequently the case that Bibles
were brought out stealthily, from fear of govern-
C £"mental interference A They were frequently Owf,-ia-C
printed from imperfect texts, and were often mod- a
ified to' meet the views of those who publised fa
, O tbem^The story is related that a certa
Germany, i
had become dii^
rnjflnii)of man over woman which
she had heard, hurried into the composing room
/hile her husband was at supper and altered a
''sentence in the'^ible/vthich^he was^prmting. so
h« it read^arr^mstead of^err^ihus making
he verse read "And he shall be thy fool " instead
o« "/nd he shall be thy/ord." The word not.
as omitted by Barker, the /ing's printer in En- // t
' £ "Band in 1632,m printing the seventh command<n"entA ©/
'IT — "« •" fined ^OW on this account.
"$k*
ted that a certain woman ,
the, wife of a printer. w»4 /c/i^r
with the continual asser- /
•
/•
%,
MARKS USED BY PROOFREADERS
inting, the purpose being to illustrate most of the
)ints involved in correcting proof. A great deal of
ime in making corrections will be saved if these are
iployed.
324 SECRETARIAL STUDIES
Preparation of Copy — Copy intended for the printer
should be written on one side of the paper only. It
should never be r oiled > but sent flat or folded. The
margins should be liberal. The pages should be
numbered consecutively. Inserted pages or matter
should be correctly indicated. Manuscript should be
as accurate as possible before sending to the printer.
Changes in type cost money; the addition or omission
of a single word in the middle of a paragraph may
necessitate resetting the whole of the paragraph from
that point on.
SECRETARIAL PROBLEMS
Review and Research Questions
1. State briefly the factors to be taken into consideration
in preparing manuscript for printers.
2. What is "proof"?
3. In reading proof, name the steps that should be followed.
4. In typing manuscript for the printer, which is pre-
ferred, double or single spacing, and why?
5. What are the advantages to be derived from using
the proof readers* marks?
6. Is it possible for one person to read proof satisfactorily ?
Give reasons.
7. What disposition will you make of duplicate proof?
Laboratory Assignments
1. The manager will assign proof to be read and cor-
rected by you. This will be found in the Exercise Book.
2. Dictation. 3. Transcription.
SECTION XXXI
THE BUSINESS LIBRARY
The secretary must be a student of business. He
should make it a rule to add to his own personal
library at least one business book a month, to be read
and studied and digested. In some of the larger
offices such a library is provided for the use of
employees. In nearly every public library will be
found a section devoted to business books. At least
it will be possible to find in the catalogue or
bibliography a number of books that will be of value.
Discrimination should be exercised in reading books,
whether they will be of value to you, and whether the
writer is an authority. An author's connections,
which are usually stated on the title page, should
establish his right to be trusted to present nothing
that is not to be accepted as authentic. Many business
books, however, will be merely one man's opinion.
These generally deal with questions of theory. In
order to make sure of your ground on any problems of
this kind, it is well to read several authors, ascertain
wherein they agree, and use your judgment on the
points where they do not.
It should be remembered, however, that a book in the
library or on your desk is not a guarantee that you
know what is in it. To be of value it should be studied.
The principles laid down should be applied in your
325
32-6 SECRETARIAL STUDIES
everyday work, if they apply directly to the matters
you are handling. The secretary should discuss with
his employer any questions that arise in his reading,
and get his opinion on them. This will be useful in
two ways. It will enable you to get the view of a
practical business man, and it will also show him that
you have the interest of the business at heart by further
preparing yourself to assume responsibility.
As has been suggested in another section, the secre-
tary should as soon as possible decide upon the course
he will pursue and then read everything that will
assist him in reaching the goal he has set for himself.
By all means read the business magazines, the trade
journals, and the special articles that appear in the
general magazines. If you are connected with the
stock and bond business, for example, you should
make it a point to study financial news, the personnel
of recognized companies, their directorates, the annual
reports of companies, and so on. If you are in a bank,
you will naturally study everything you can lay your
hands on relating to banking.
From "Business Education," the publication of
New York University, we take the following chart
which, as stating deep-rooted truths, is potent with
possibilities: f Facts [Accurate
should be \ Important
[Relevant
Understanding
Reading for { of principles f Broad
should be \Deep
Inspiration (Dynamic
should be \Frequent
THE BUSINESS LIBRARY 327
Apply these principles to all your reading and you
will be surprised at how much more you get out of it
whether it is done for profit or purely for pleasure.
Specific Application of Reading. — The business library
can be made the source of continuous growth in power
of accomplishment by the secretary. One of the
factors that retards the promotion of the secretary
and reduces his efficiency, more than anything else
perhaps, is ignorance of business practices, and the
underlying principles of the whole structure. Much
of this knowledge naturally must be acquired by
experience. Nevertheless, there are standard works
on nearly every conceivable phase of business today
that may be read and studied with profit by the
secretary. Many of these books are fundamental
to all lines of business; other are technical and apply
to a particular field. The student of secretarial work
can lay the foundation for specialized study by becom-
ing familiar with the phases of business practice and
principles that apply to business in general. General
principles only will be considered here. It would be
unprofitable to start out on any program of study
of technical lines of business until the secretary has
decided, or has been compelled to decide by force
of circumstances, which line he expects to engage in.
Economics — Economics is fundamental to all busi-
ness. It is "The social science that deals with human
needs and the satisfaction of those needs." The
study of economics gives us roughly a conception of
the whole field of business in its larger aspects — human
needs, wealth, utility, industries, consumption, pro-
duction, economic modifications, labor, capital, the
32* SECRETARIAL STUDIES
state, exchange, money, instruments of exchange,
monopoly, markets, currency system of the United
States, banking, distribution, wages, competition,
profits, the application of the economic theory to the
relations of the individual to society, and so on. It
is not expected that the student become an economic
specialist from such study. If he grasps a few of the
fundamentals and has these as a center around which
to build a more ambitious structure, our object will
have been accomplished. An introduction to the
study, such as is given in Laing's "Introduction to
Economics" may form the starting point. The list
of books given at the end of this section will prove
of interest to the student who has read Laing's text.*
Business Organization — A study of business organi-
zation enables us to understand the business machine
and how it functions. Without this understanding it
is impossible for the secretary, who it is expected has
ambitions to go on up in the business world, to learn
where he is going and how to get there. This subject,
however, is discussed in a special chapter of this book.
Office Management — The secretary will at first come
in more direct contact with this feature of business
than any other, except those which relate to his tech-
nical duties. Several phases of this subject may be
studied with advantage. First, the organization of
the office for the more effective work; second, a study
of its mechanical equipment; third, a study of the
arrangement of the office; forth, a study of the factors
relating to the personal side — personnel.
Salesmanship and Advertising — The secretary will
find a study of these subjects of value. The subjoined
THE BUSINESS LIBRARY
329
list of business books contains the titles of a number
which may be read with profit.
Other Business Books — The secretary who expects to
advance in his profession must be a constant student.
He must follow an effective program of reading.
Generally the course of reading should follow some
such program as follows:
(a) Books relating to the broad underlying principles of
business, economics, etc.
(b) Books relating to the secretary's own particular
field.
(c) Books that deal with the line of business or industry
or profession in which one is engaged.
LIST OF BUSINESS BOOKS
Title
Business a Profession
Economics of Business
The Empire of Business
The Corporate Organiza-
tion
The Economics of Enter-
prise
An Introduction to Eco-
nomics
Monopolies and Trusts
Business Administration
The Modern Trust Com-
pany
The Human Side of Busi-
ness
GENERAL
Author
L. D. Brandeis
N. A. Brisco
Andrew Carnegie
T. Conyngton
H. T. Davenport
Graham A. Laing
R. T. Ely
E. D. Jones
F. B. Kirkbridge &
J. E. Street
F. Pierce
Publishers
Small, Maynard & Com-
pany, Boston
The Macmillan Com-
pany, New York
Doubleday,Page & Com-
pany, New York
The Ronald Press Com-
pany, New York
The Macmillan Com-
pany, New York
The Gregg Publishing
Company, New York
The Macmillan Com-
pany, New York
The Engineering Maga-
zine Company, New
York
The Macmillan Com-
pany, New York
The John C. Winston
Company, Philadelphia
330
SECRETARIAL STUDIES
Title
Thoughts on Business
Business Organization and
Administration
How to Persuade and
Convince
Marketing Methods
The Science and Art of
Salesmanship
Salesmanship and Sales-
management
Men Who Sell Things
Economics of Retailing
How Department Stores
Are Carried On
Merchandizing
Advertising and Its
Mental Laws
Advertising, Selling, and
Correspondence
Writing an Advertisement
Author
W. P. Warren
J. Anton de Haas
TECHNICAL
B. C. Bean
R. S. Butler
S. R. Hoover
J. G. Jones
W. H. Moody
P. H. Nystrom
W. B. Phillips
J. B. Swinney
H. F. Adams
Galloway & Harmon
S. R. Hall
H. Kaufman
The Clock That Has No
Hands, and Nineteen
Other Essays about
Advertising
Advertising Writing, E. T. Page
Theoretical and Practi-
cal
The Principles of Adver- F. A. Parsons
tising Arrangement
First Principles of Adver- W. D. Nesbit
tising
The Psychology of Adver-
tising W. D. Scott
Advertising: Its Princi-
ples and Practices
Tipper, Hollings-
worth, Hotchkiss
and Parsons
Publishers
Forbes & Company,
Chicago
The Gregg Publishing
Company, New York
The Business Men's Pub-
lishing Company, De-
troit
Alexander Hamilton
Institute, New York
The Macmillan Com-
pany, New York
Alexander Hamilton
Institute, New York
A. C. McClurg & Com-
pany, Chicago
The Ronald Press Com-
pany, New York
Dodd, Mead & Com-
pany, New York
Alexander Hamilton
Institute, New York
The Macmillan Com-
pany, New York
Alexander Hamilton
Institute, New; York
Houghton, Mifflin Com-
pany, Boston
George H. Doran Com-
pany, New York
The Page Davis Com-
pany, New York
Prang Company, New
York
The Gregg Publishing
Company, New York
Small, Maynard & Com-
pany, Boston
The Ronald Press Com-
pany, New York
THE BUSINESS LIBRARY
331
Title
Retail Buying
Effective Business Letters
Secretarial Work and
Practice
The Science and Practice
of Management
Author
C. C. Field
E. H. Gardner
A. Nixon and G. H.
Richardson
A. H. Church
The Twelve Principles of H. Emerson
Efficiency
Motion Study
Installing Efficiency
Methods
Business Finance
Approach to
Business Problems
Principles of Scientific
Management
Engineering Office Sys-
tems and Methods
The American Office
Office Management
Increasing Human Effici-
ency in Business
Individuality
Psychology
Psychology in Daily Life
Commercial Law
Essentials of Commercial
Law
World's Commercial Pro-
ducts
Corporation Finance
F. B. Gilbreth
C. E. Knoeppel
W. H. Lough
A. W. Shaw
F. W. Taylor
J. P. Davies
J. W. Schultz
A. W. Shaw
W. D. Scott
E. L. Thorndyke
Wm. James
C. E. Seashore
C. D. Gano
W. H. Whigam
W. G. Freeman
W. H. Lough
Publishers
Harper & Brothers, New
York
The Ronald Press Com-
pany, New York
Longmans,Green&Com-
pany, New York
The Engineering Maga-
zine Company, New
York
The Engineering Maga-
zine Company, New
York
D. Van Nostrand Bros..
New York
The Engineering Maga-
zine Company, New
York
The Ronald Press Com-
pany, New York
Harvard University Press,
Cambridge, Mass.
Harper & Brothers, New
York
McGraw, Hill Publishing
Company, New York
The Ronald Press Com-
pany, New York
The A. W. Shaw Com-
pany, Chicago
The Macmillan Com-
pany, New York
Houghton Mifflin Com-
pany, New York
Henry Holt & Company,
New York
D.Apple ton & Company,
New York
American Book Com-
pany, New York.
The Gregg Publishing
Company, New York
Ginn & Company, New
York
Alexander Hamilton
Institute, New York
332 SECRETARIAL STUDIES
Current Events — In order to know what is going on
at the present time one must know where to look for
reading on timely events. There are only two sources
from which the secretary, or any other delver in books,
may find such information — the newspapers and the
magazines. But even to scan either of these sources
every day would be a laborious task. There are several
sources of guidance in current reading which are at the
disposal of the secretary:
The New York Times Index.
The New York Times Current History Magazine.
Public Affairs Information Service (Wilson & Company).
Information, published by Bowker and Company.
The various year books found in nearly all libraries.
Almanacs.
Indexes to Magazines. ^
Street's Pandex of the News.
The London Times Index.
Most of these books are to be found in every library
or in the editorial rooms of newspapers. Some of
them at least every secretary will have access to for
reference.
By addressing the Superintendent of Documents,
Washington, D. C., a list of books and pamphlets
published by the government will be sent. Some of
these are for free distribution; others may be purchased
at a small outlay.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What advantages can you see in the suggestion
that the secretary make it a practice to read business books?
2. How would you get the benefit of knowledge you
acquired from a business book?
THE BUSINESS LIBRARY
333
3. Have you read any books on economics? If so, state
what you conceive the subject to be.
4. How will a knowledge of business organization be
•of value to you ?
5. Have you given any thought to the lines of promotion
open to a secretary? If so, state what these are, or what you
•conceive them to be.
6. Have you read any of the business books listed?
Make a report on what benefit any one of them has been.
7. What three general classifications of books will the
secretary find it valuable to study?
Laboratory Assignments
1. The manager wishes a list, similar to the one given
in the foregoing, of all books you may find in the public
library relating to business subjects. If the branch in
which you are employed is located in one of the large
cities, you may reduce the list to one hundred titles.
2. He will assign one of these to be read during the
month and a report to be made on it.
3. Dictation. 4. Transcription.
SECTION XXXII
SOURCES OF INFORMATION AND DATA FOR ADDRESSES
AND SPEECHES
The collection of data to be used as a basis for the
preparation of speeches or addresses is often an inter-
esting and educative phase of the secretary's work.
It is the general practice among men who have speeches
to prepare to make an outline of the subjects to be
discussed. In a majority of cases the data for the out-
line will be furnished from their own knowledge. It may
be necessary to supplement this outline with some
definite research work to clear up doubtful points or to
enrich the discourse with quotations from different
specialists in the subject, or to expand its content and
scope. The purpose of the address, what it is to contain,
its length, method of treatment, and so on, should be
predetermined so that an unnecessary collection of
material will be avoided.
Outline — The speaker himself must prepare an out-
line for his speech. At first this will generally be ex-
tended. Marginal notes should be made of phases
of the subject to be looked up in reference books,
magazines, or elsewhere. Suggestions for expansion or
contraction, or of the points where the emphasis should
lie, should be noted.
Sources — The section on reference books deals
exhaustively with sources of information. This should
334
SOURCES OF INFORMATION 335
be consulted before starting the research work, so that
the standard sources of information may be kept in
mind. It can also be determined in this preliminary
survey what books are to be consulted. The librarians
of any good library will be found to be invaluable aids
in the search for material. They will be able to make
definite suggestions for sources of information, and
should be consulted freely.
Collection of Material — It will be necessary perhaps
to read much and to make notes here and there of
statements of facts, statistics, quotations, etc. The
judgment of the searcher will be constantly brought
into play as to what is important and what is not. It
will require considerable summarizing ability and a
keen sense of values. It will be well, however, to
make notes very full. It must be remembered that
all this material is to be transformed into the speaker's
own words. Consequently ideas, arguments in sup-
port of ideas or theories, are more important than the
language.
Need for Accuracy — Where figures, statistics or direct
quotations are used, the secretary must observe the
strictest accuracy. Whatever license a speaker takes
as to the poetic nature of his language or of his elo-
quence, flights of fancy and the like, his facts are to be
right. The secretary must be depended upon to furnish
nothing but supportable data.
Stories — Nearly every speaker attempts to make his
speech more human by the introduction of stories and
jokes. It is a popular and effective expedient in
revitalizing waning attention, or in enforcing a point.
The wise secretary will make a selection of these from
336 SECRETARIAL STUDIES
various sources and classify them for future use. A
story should be used to illustrate a point. It should
therefore be to the point. In the collection of material
of this nature, studiously avoid the commonplace.
Systematic Collection of Material — Some speakers
constantly keep in mind future addresses. Many
of these will be on the same topic. The secretary
should therefore collect from time to time material
that may be of value, classifying it and having it
ready when the need arises. The availability of such
material is greatly increased by providing folders for
different topics, upon which may be noted references.
Typing — Notes written for the use of a speaker
should be written with wide spacing, to leave room for
addition or emendation. It is important to organize
the material so that the story flows along smoothly in
logical order. Whether or not the notes are brief or
full will depend largely upon the speaker. The
speaker who carefully prepares his addresses will not
need anything but a bare outline. Others do not
require anything at all. They do all the preliminary
work so thoroughly that the speech flows along without
a pause.
SECRETARIAL PROBLEMS
i
Review and Research Questions
1. Make a brief outline of the steps to be followed in
securing data for speeches and addresses.
2. What is meant by an "outline" and of what does it
consist?
3. What are the principal sources of information?
SOURCES OF INFORMATION 337
4. Outline briefly the method you would pursue in col-
lecting material.
5. How are notes for a speaker prepared ?
Laboratory Assignments
1. The manager is asked to speak on the subject,
" Business English." Make an outline of the subject to
cover about thirty minutes, approximately 3500 words.
State the sources of your information.
2. The manager is to speak at the State University
on the subject, " Training Secretaries for Effective Work."
Make an outline from which he can give his address.
The address is not to exceed thirty minutes in duration.
3. The manager is to make a ten-minute after-dinner
speech at a business club luncheon on the subject, " Respon-
sibility of Employer to Employee." He is not an easy
speaker but desires to make a good impression, because
of his interest in the subject. Prepare an outline. If
possible, illustrate some points with a story.
4. Dictation. 5. Transcription.
SECTION XXXIII
OFFICE REFERENCE BOOKS
"Knowledge is of two kinds. We know a subject our-
selves, or we know where we can find information upon it."
— Boswell.
Every secretary who hopes to be his employer's
second sense must know how to find information on any
subject that may be required. Use of a public or large
private library must of necessity be the resort of the
secretary in such an emergency. His first defence
against failure to deliver the information asked for, is
to know how to obtain access to the required books.
Some large businesses will provide reference-books
which will give, in most instances, the information
that the secretary may be called upon to find; but
more often the secretary will find that the office in
which he is employed is lacking in such reference-book
equipment. What then is he to do? He has only one
recourse — the library. But to know how to use a
library most effectively and most economically of time
is one important phase of secretarial training. It con-
sists in acquiring what university professors call "book-
using skill." From the library the secretary should be
able to gain all the information that the library affords
on any subject asked for by his employer. To get
this information he must know the method of arranging
reference books in the library. To learn how to use the
338
OFFICE REFERENCE BOOKS 339
"tools" provided is not a burdensome task. Every
library employs one or more persons whose duties are
to aid users of the library in rinding the information
desired. From these individuals the secretary in a
very short time can learn how to use the card catalogues,
the arrangement and classification of reference books,
and, in libraries which issue permits to the book stalls,
the method of shelving.
There constantly arise, in every business office,
questions that can be settled definitely only by reference
to authorities or specialists in the different subjects.
These problems are sometimes concerned with purely
technical questions, but more often are in connection
with questions of English, spelling, punctuation,
arrangement of forms, facts of history, quotations
from literature, etc. In addition to the need for author-
itative books on such subjects, there is still another
class of information that must also be available to the
secretary — directories of various kinds, business refer-
ence books, etc. In every well-organized business
there is to be found a more or less complete library of
books of reference. But having reference books
available is one thing, and knowing how to use them to
get information quickly and reliably, is another.
Dictionary — The dictionary is perhaps the book
that is most consulted by the stenographer or secretary.
To make the best use of the dictionary, its organization
and purpose should be studied. The most economical
way of using it advantageously should be determined.
The secretary who is really interested in the question
of the English language will find much profit in reading
and studying the introductory part of Webster's New
340 SECRETARIAL STUDIES
International, particularly the "Preface/' "A Brief
History of the English language," "Guide to Pronunci-
ation," "Orthography." The list of abbreviations is
for reference only.
It will be noted that certain guide words are given
at the top of the columns. In the first column, the
first word on the page is given and the second is the last
word on the page. These key words facilitate quick
reference. In Webster's New International, words
are grouped in two classes. The frequently recurring
words are printed on the upper part of the page and
the less frequent words at the bottom. If the word
desired cannot be found in the primary list the second-
ary list should be consulted. In order to get the exact
pronunciation of a word, it is necessary to be familiar
with the diacritical marks employed. At the bottom
of each page there is given a list of key words (common
everyday words with which we are familiar) in order
to assist in understanding the correct sounds.
In studying the definitions of words the parts of
speech should be considered with them. In studying
words be sure that your interpretation is correct.
Usually this can be determined by the use made of the
word in the illustrative sentences. The syllabic divi-
sion of words should also always be noted.
It is important for the secretary to remember that
not all dictionary words are words of current use.
Slang, archaic and colloquial words and expressions
are so indicated in the dictionary, and, naturally, are
not to be used. The dictionary should be consulted
concerning any new word or word whose meaning is
not perfectly clear. The proper study of the dictionary
OFFICE REFERENCE BOOKS 341
will add tremendously to your power of expression
and understanding of written and spoken language.
"Outlines in Dictionary Study" by Anna L. Rice, will
be of great value in studying the dictionary systemati-
cally.
The secretarial student should have on his desk
an abridged dictionary for reference at all times.
English — The secretary is dealing with the English
language every hour of his business day, and he is
supposed to know his language. Nevertheless several
books for study and reference should be available when
needed. The following books are recommended for
reference :
(a) Grammar — English Grammar Simplified
Fernald — Funk & Wagnalls
Reed & Kellogg's Grammar —
Merrill
Applied Business English — The
Gregg Publishing Company
(b) Rhetoric — Foundations of Rhetoric, Adams
Sherman Hill, American Book Company
(c) Composition — Sentence and Theme Work,
Scott Foresman & Company
(d) Composition and Rhetoric — Effective Expres-
sion, The Gregg Publishing Company.
Punctuation — Most books on English contain chap-
ters on punctuation and these may be consulted freely
when troublesome points arise. "Applied Business
Correspondence and Punctuation," published, by The
Gregg Publishing Company, is a useful book to have
for reference.
A more comprehensive text is Klein's, "Why We
Punctuate."
Rogers Thesaurus — The secretarial student will
342 SECRETARIAL STUDIES
gain a correct idea of the value of this admirable book
from an introductory statement in it:
"The present work is intended to supply, with respect
to the English language, desideratum hitherto not supplied
in any language; namely, a collection of the words it contains
and all the idiomatic combinations peculiar to it, arranged
not in alphabetical order as they are in the dictionary, but
according to the ideas which they express."
The assistance the Thesaurus gives is that of furnish-
ing on every topic a store of words and phrases adapted
to express all of the recognized shades and modifications
of the general idea under which those words and phrases
are arranged. It helps us to select out of the whole
mass of expressions relating to any subject, the exact
expression we wish to use to give a clear idea of our
conception. The student will find it of distinct value
to read the entire introduction and study its organiza-
tion as he would the organization of a dictionary.
Briefly the book may be used:
1. To find a word to express a given idea.
2. To find appropriate words or new ideas on any
given subject.
Synonyms and antonyms are given also. The tabu-
lar synopsis of categories should be studied.
Style Book — The style book deals with many of the
troublesome details of writing, mostly mechanical
points that are constantly cropping up in connection
with a secretary's work. It is intended as a guide for
writers in preparing their manuscript for printers, but
it is equally valuable to the secretary or stenographer
in preparing his letters or whatever he writes. It
discusses, for example, rules for composition, capitaliza-
tion, italics, quotations, spelling, punctuation, division,
OFFICE REFERENCE BOOKS 343
indexing, type, technical terms, hints to authors and
editors, proofreaders, copyholders, specimens of type
faces, etc. Perhaps the most authoritative book is
"A Manual of Style" published by the University of
Chicago Press, Chicago, Illinois.
Synonyms and Antonyms — The Thesaurus discusses
these words but not as exhaustively as such a book as
"Crabb's Synonyms." Crabb's is an invaluable ad-
dition to any secretary's office-reference equipment.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What reference books are of the greatest use to the
secretary?
2. What cautions are to be observed with regard to
words found in the dictionary?
3. What is a "thesaurus"? How does it differ from a
dictionary?
4. What is a "style book"?
5. What information does "Who's Who" contain?
6. Of what value is a study of synonyms and antonyms?
Laboratory Assignments
1. A discussion has arisen in the office as to how many
uses the word "to" can be put. Consult the dictionary
and make a full report on this word. You are not to
copy the section from the dictionary but summarize and
illustrate the whole.
2. The manager is very much averse to the use of
slang, at least during business hours. He has asked each
member of the staff to make a complete list of all the slang
words they know or use and to set opposite these equivalent
expressions in good English.
3. Dictation. 4. Transcription.
344 SECRETARIAL STUDIES
OFFICE REFERENCE BOOKS, 2
The following are purely informational and need not
be consulted unless needed in given cases.
City Directory — The city directory is supposed to
contain the name, business and home address of all the
citizens of a city or town. The names are arranged
alphabetically.
Telephone Directory — The telephone directory gives
all the information usually given in the city directory
and in addition the telephone numbers. It contains
only the names, addresses and telephone numbers of
subscribers. It does not necessarily contain all the
names of persons residing in apartment houses and is
therefore somewhat limited in its use except for the
main purpose of giving the telephone number of sub-
scribers. How to use the telephone directory has
already been discussed under "The Technique of
Telephoning."
Suburban Telephone Directories — In all large cities
a special directory for surburban subscribers is available.
Frequently the names of suburban residents is also
found in the regular telephone book.
When names cannot be found in the city telephone
directory, the suburban directory should be consulted.
Classified Business Directory — Classified business
directories are available in most large cities, but as
practically all businesses nowadays avail themselves
of the utility of the telephone the classified telephone
directory serves a similar purpose. In a classified
business directory the names are classified according to
OFFICE REFERENCE BOOKS 345
business, as, for example, banks, groceries, lawyers,
doctors, dentists, butchers, and so on.
Who s Who in America — This book contains the
biographies of distinguished men and women in
America. It is a selected list and is supposed to contain
only the names of those whose accomplishments in the
different fields of human activity have been worth
while. It is particularly useful in furnishing informa-
tion about men and women of affairs, or in giving data
for selected mailing lists.
Eullingers Post Office, Express, and Freight Guide—
The guide contains the names of every post office,
railroad station, boat landing, and United States port,
with the railroad or water route on which each place or
the nearest communicating point is located, and the
shipping directions by express or freight line from
New York City.
For any place not located directly on a railroad it
gives the nearest railroad station. It designates which
post offices are money order offices, and the location
of county seats.
R. D. means rural delivery. Mail matter for those
places should bear the name of the post office from
which the rural delivery is made and the number of
the route. The names to which a star is prefixed
are money-order post offices.
The names in capital letters are state capitals.
The names followed by c.h. are county seats.
Law Library — Nearly all lawyers have available a
library of books concerning their profession. The
secretary in a lawyer's office should familiarize himself
with this so that when books are needed for making
346 SECRETARIAL STUDIES
abstracts or for reference they can be readily found.
He should also know the location of the larger law
libraries, which are available in all cities of any size.
Business Books — Practically every business has its
own literature. There may be found in all public
libraries books relating to various lines of industry.
The secretary will find it to be a valuable accomplish-*
ment to be familiar with the standard works relating
to the business he is engaged in. In another chapter
there will be found a list of business books that are
of value to the secretary and to the student of business
in its larger aspects. The Department of Commerce,
Washington, is constantly issuing books relating to dif-
ferent industries. It would be well to secure a catalogue
of these which may be obtained from the Superintendent
of Documents, Washington, D. C. Many of these
books and pamphlets are for free distribution; others
may be purchased' at a small outlay. A list of books
which you think may be useful to your employer should
be made up and kept for ready reference. The govern-
ment also issues a weekly magazine called "Commerce
Reports," which is a weekly survey of foreign trade,
published by the Bureau of Foreign and Domestic
Commerce, which is invaluable to the business man.
Congressional Directory — The Congressional Direc-
tory, containing the names of the members of Congress
and their addresses, both at home and in Washington,
the personnel of various committees, etc., is useful to the
business man who is interested in governmental affairs.
Mercantile Agencies — The mercantile agencies — the
most important of which are Dun and Bradstreet —
issue books giving the credit rating of business men
OFFICE REFERENCE BOOKS
347
throughout the United States. The secretary may
be called upon to collect information from these books
and should, therefore, be familiar with the process.
KEY TO RATINGS
R. G. Dun &• Co.
LEFT-HAND COLUMN
RIGHT-HAND COLUMN
ESTIMATED PECUNIARY
GENERAL CREDIT
STRENGTH
High
Good
Fair
Limited
AA
Over $1 000 000
Al
1
Iti
2
A+
Over $7 50,000
Al
1
/ *
w
2
A
$500,000 to $7 50,000.
Al
1
w
2
B+
300,000 to 500,000.
1
IX
2
2X
B
200,000 to 300,000.
1
IX
2
2X
c+
125,000 to 200,000.
1
IX
2
2X
c
75,000 to 125,000.
1H
2
VA
3
D+
50,000 to 75,000.
1#
2
iy*
3
D
35,000 to 50,000.
IX
2
VA
3
E
20,000 to 35,000.
2
2X
3
3X
F
10,000 to 20,000.
2X
3
3X
4
G
5,000 to 10,000.
3
3X
4
H
3,000 to 5,000.
3
3^
4
J
2,000 to 3,000.
'3
3^
4
K
1,000 to 2,000.
3
3K
4
L
500 to 1,000.
3X
4
M
Less than 500 .
3^
4
When only a credit rating
appears this line of credit desig-
nation applies 1 2 3 4
(d) Where an italic d in parentheses precedes a rating,
it is an indication that one or more of the partners in the
firm are liable in another or other firms, and the responsi-
bility is in that sense divided, thus: (d) B + l.
348 SECRETARIAL STUDIES
The lists in the reference books are arranged according
to states and cities. Hence, if the financial rating of
Mr. W. M. Phillip, of Buffalo, New York, is desired the
secretary should look first under "New York" and then
find the city, " Buffalo. " There will be found arranged
alphabetically the names of the different business con-
cerns. After each name a figure and a letter are given,
thus, "AAA1." These figures refer to a schedule of
classified credit ratings in another part of the book,
by referring to which the credit rating may be easily
obtained. See illustration of Key to Ratings. Two
ratings are given, the capital rating and the credit
rating. The capital rating indicates the approximate
amount of capital invested in the business. The
credit rating is the judgment of the agency as to the
financial confidence that can be placed in the corpora-
tion or individual firm. In other words, it is an esti-
mate of the corporation, firm or individual ability to
discharge its obligations, based on quite accurate
information collected by the agency through an organ-
ized system of securing reliable information.
Causes of Failure — Lack of training in the funda-
mentals which underlie all business makes men in-
competent; leaves them ignorant of the experience of
others; rates them as poor risk for capital; blinds them
to the ordinary safeguards of credit extension; and
exposes them to all the frauds which prey on business
ignorance. Consequently the following reasons why
men fail, as reported by Bradstreet, are all factors to be
considered in judging of a man's ability to carry out
his undertakings:
OFFICE REFERENCE BOOKS
Cause %
Incompetence 38.2
Inexperience 5.6
Lack of Capital 30 . 3
Unwise Credits 1.3
Fraud 7.0
Failures of others 1.7
Extravagance 1.1
Neglect.. 1.7
Competition 1.1
Specific conditions 11.3
Speculation 7
349
100.0%
World Almanac — One of the most useful reference
books the secretary can have available is the World
Almanac, issued by the New York World annually.
The price is 50c. The Almanac is in fact an encyclo-
pedia of information and statistics about nearly every
conceivable industry and activity of modern times.
Moreover, it is up-to-date.
SECRETARIAL PROBLEMS
Review and Research Questions
1 . Outline the most effective way of using the telephone
directory.
2. Of what use is such a book as Bullinger's Post Office,
Express, and Freight Guide?
3. What are mercantile agencies? Name the two most
important ones.
4. What information do the mercantile agencies' reports
contain?
5. What is the most frequent source of failure in business?
6. What lesson can you draw from this ?
350 SECRETARIAL STUDIES
Laboratory Assignments
1. The manager will give you the names of six persons
whose telephone numbers and home addresses he wishes
recorded on cards.
2. The manager requests information on the financial
standing of the following concerns. Upon consulting
Dun's reports you find the key numbers as indicated. Make
a list of the firms and show what the key numbers, giving
the pecuniary and general credit ratings, indicate.
Pecuniary General
Strength Credit
(a) William Crawford Company,
Minneapolis Minnesota. C \}4
(b) Andrews Motor Corporation,
Detroit, Michigan A Al
(c) Falcon Paper Mills, Fitchburg,
Massachusetts D 2>£
All the foregoing data may be obtained from the key to
ratings.
3. The manager wishes a memorandum containing
the following information. This may be obtained from
the World Almanac:
(a) The name and address of the senior senator from
Idaho.
(b) The total amount of anthracite coal produced in the
United States in 1921.
(c) The average price of cotton in 1920, compared with
the average price in 1915.
(d) The farm wage averages for 1920, compared with
those of 1915.
4. Dictation. 5. Transcription.
SECTION XXXIV
SECRETARIAL BOOKKEEPING
It is assumed that the student of secretarial work is
somewhat familiar with bookkeeping and the discussion
of the subject that follows is intended more as a review
than as an attempt to present the subject exhaustively.
Ordinarily the secretary will not be called upon to
perform the work of a bookkeeper. That is a technical
field, requiring the services of those especially trained
for it. Nevertheless, there are certain duties that
the secretary will perform in connection with the keep-
ing of personal financial records of the employer that
will be greatly simplified if t he secretary possess a
knowledge of the subject. Many executives make it
a practice to turn over to their private secretaries all
matters relating to income and expenditures — incomes
from salary, investments, and the like. These matters
they prefer to keep separate from any organization
bookkeeping. Usually such records are very elemen-
tary and in their actual operation do not require an
extensive knowledge, but the more comprehensive
the student's knowledge is the better able he will be
to understand principles and to apply them in his
business experience.
General Definitions — Bookkeeping is the systematic
recording of changes in values, as they occur in business.
An account is a summary of transactions grouped
351
352 SECRETARIAL STUDIES
under a single heading; thus, a cash account contains
all the items relating to cash, that is, receipts and pay-
ments of money.
The left-hand side of the account is the debit; the
right-hand side is the credit.
An asset is anything of value owned by the business.
A liability is a debt owed by the business.
Capital is the excess of assets over liabilities. If the
liabilities exceed the assets, the excess is called a
deficit.
An inventory is a list of the quantities on hand, usually
expressed in money figures. Inventories are usually
figured at cost price.
There are two systems of bookkeeping: the double-
entry and the single-entry.
The double-entry system records the effect on all
the accounts involved in any change of values. As
the double-entry system gives the only complete
record, it is the prevailing and most satisfactory one.
The single-entry system records the effect of a trans-
action upon one of the accounts involved, usually an
account with a person. The remainder of this chapter
relates to double-entry bookkeeping.
Rules of Debit and Credit — Debit an asset when that
asset is increased.
Credit an asset when that asset is decreased.
When cash is received, the amount of that asset is
increased, and therefore the cash account is debited.
When cash is paid, the amount of the asset is de-
creased, and the cash account is credited.
Debit a liability when that liability is decreased.
Credit a liability when that liability is increased.
SECRETARIAL BOOKKEEPING 353
When a note is given by the business, it increases the
liability known as notes payable, and that account is
credited. Later when the note is paid, the liability is
decreased and the account, notes payable, is debited.
Debit the capital account when capital is decreased.
Credit the capital account when capital is increased.
When there is a withdrawal of capital or a loss, it
decreases the capital and the capital account should be
debited. When a profit or a further investment of
capital is made, it increases capital, and the capital
account should be credited.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is "bookkeeping"? Why is it necessary in
business?
2. Define "account/* "inventory."
3. What is an "asset'/? A "liability"? "Capital"?
4. Explain the meaning of "double-entry."
5. Give the rules of "debit" and "credit" as applied to
assets, liabilities, and capital.
Laboratory Assignments
1. Classify the following items as to assets, liabilities,
or capital:
Cash on hand 3100; investment by the
proprietor of $1000; a debt owed John
Brown, $300; office furniture on hand
$600; a note given by us to Tames Free,
$500.
2. Calculate the following inventory of merchandise
and arrange it in tabular form:
Mdse. on hand: 228 bu. potatoes; 345 bu.
wheat; 147 bu. oats; 220 bu. rye; 150 bu.
corn.
354 SECRETARIAL STUDIES
Cost prices: Oats 40?f; potatoes $1.25;
rye 74^; corn 56^f; wheat $1.12.
3. Give the entries for the following transactions.
Explain why each item is debited or credited.
(a) Sell merchandise $200 to Harold
Marshall, on account.
(a) Purchase a safe for the office for
$300, paying $100 cash, and giv-
ing our note at 60 days for the
remainder.
(c) The proprietor invests $2000 cash
in the business.
(d) Draw a draft on Harold Marshall
for $200 in favor of ourselves.
4. Dictation. 5. Transcription.
SECRETARIAL BOOKKEEPING, 2
Books of Entry — A transaction is recorded usually
in two places: first, in the order of its happening, in
what is called a "book of original entry"; second, in a
"book of final entry" where it is grouped in an account
with others of its kind. The books of original entry
commonly used are: journal, cash book, sales book,
purchases book, note or bill book. The book of final
entry is the ledger, which is the book of accounts.
Transferring items from a book of original entry
to the ledger is called "posting."
The journal^ or day book, as it is sometimes called,
is probably the oldest book of original entry. The
other books are offspring, as shown by the fact that
all entries placed in them may be placed in the journal,
although perhaps with a great deal more labor. A
double-entry journal appears as follows:
SECRETARIAL BOOKKEEPING
SEPTEMBER 1, 1922
355
LTF:
14
23
16
20
John B. Doe
Notes payable
(Gave our note at 30 da. on a/c)
2
Furniture & Fixtures
W. S. Ray & Co.
(Purchased a safe for use in office
terms, 30 da.)
100.00
600.00
100.00
600.00
The figures at the left of the entries indicate the
pages of the ledger on which the respective accounts
are found. The column in which these figures appear
is called the ledger folio column.
The credit items are written about one-half inch to
the right of the debit items. The first entry is read,
"John B. Doe (debtor) to notes payable, $100.00."
Successive dates are placed above the center of each
entry. The journal is now used chiefly for entries
which cannot be made in the special books.
The cash book, sometimes called cash journal, con-
tains all items relating to cash. It is arranged to
cover two pages, the left-hand page containing debit
cash items and the right-hand page the credit cash
items. It is virtually a cash account. The form is
as follows:
Dr. CASH
1922
LF
Sept. 1
Balance
2000.00
5
5
John Lane
pd. on acct.
100.00
7
8
Notes Rec.
pd. by Wm.
175.00
7
Cash Receipts
275.00
2275.00
1922
Sept 7
Balance
2110.00
356
SECRETARIAL STUDIES
CASH
Cr.
1922
LF
Sept. 1
3
Expense stationery
30.00
4
5
Rea Mfg. Co. inv. Aug. 8
120.00
5
7
Salaries J. Lee ad-
vanced
15.00
7
Cash Payments
165.00
7
Balance
2110.00
2275.00
As cash is debited on the debit side, the accounts
appearing there (John Lane, notes rec.) are credited.
The item concerning John Lane is read, "cash (debtor)
to John Lane, $100.00."
The balance of the cash book is found by subtracting
the total of the credit side from the total of the debit
side. This balance is placed on the credit side in red
ink, indicating that it is only temporarily there, and
is then transferred to the debit side in black ink,
below the double ruling.
The sales book records sales of merchandise to cus-
tomers. .Merchandise consists of the articles bought for
the purpose of sale. The customers' accounts collect-
ively are known as accounts receivable. The following
is a form of sales book:
SALES BOOK
Date
LF
Account
Terms
No.
Amount
1922
Sept. 1
11
15
=
5
6
9
__3_
John Lane
Williams & Co.
M. J. Du Praw
Sales Cr.
2/10, n/30
dft. in 10 da.
2/10, n/30
168
169
170
204.00
350.00
400.00
954.00
SECRETARIAL BOOKKEEPING
357
Sometimes, as in the illustration, the total of a
bill is placed on the same line with the name of the
customer. The first entry here is read, "John Lane
(debtor) to sales, $204.00."
Frequently sales books are made in loose-leaf, carbon-
copy, and other forms.
The purchases book records all purchases of mer-
chandise from creditors. The creditors' accounts,
collectively, are known as accounts payable.
PURCHASES BOOK
Date
LF
Account
Terms
Dateoflnv.
Amount
1922
Sept. 2
5
7
8
9
10
6
Jones Mfg. Co.
John B. Doe
Samuel Meyer
Purchases Dr.
2/10, n/60
net 30
net 30
8-31-21
9- 1-21
9- 2-21
500.00
600.00
450.00
1550.00
The purchases book indicates the value of a special
book. In this case, we should credit the three creditors
for the amount of the liabilities respectively, but debit
purchases only once, with the total of the page. If
there were 100 entries instead of three, it would be
evident that we should post 100 credits and 1 debit,
or 101 items instead of 200 as would be the case if each
were entered in the journal and posted individually.
The saving here would be 99 postings.
The bills receivable and bills payable books are usually
combined in one volume. The ruling is the same for
both; so the illustration given on the next page of the
bills receivable book will give a very good idea also of
the bills payable book.
358
SECRETARIAL STUDIES
BILLS RECEIVABLE
Date
1922
LF
Maker or
Drawee
Payee
Drawer or
Indorser
Date of Note
Int.
Sept. 1
6
5
5
J. B. Smith
C. Blake
Ourselves
Ourselves
None
J. Shaw
Sept. 1, 1921
Sept. 4, 1921
6%
none
BILLS RECEIVABLE— Con't
Time
Due
YR
J
F
M
A
M
J
J
A
S
0
N
D
Amount
Disposal
30 Da.
1
400.00
Pd. 10/1
60 Da.
3
250.00
Both notes and accepted drafts are entered in these
books. They are sometimes used as books of original
entry, and sometimes only as auxiliary records, an
entry being made in the journal for the note.
In addition to the books described, other special
books may be brought into use as the needs of the
business warrant. There may be a petty cash book,
sales rebates book, etc., depending upon the need of
the particular system. Much use is made of the
columnar journal, or special-column book, which may
be adapted to a wide variety of needs.
The ledger is the book to which the items from all
books of original entry are posted. In this process of
transferring, care must be taken to include the following
information: amount, date of the transaction, explana-
tion, and page of the book from which it came (J-2,
C-5, etc.) When the ledger page is recorded in the
folio column of the book of original entry, the transac-
tion is automatically cross-indexed. A ledger account
appears thus:
SECRETARIAL BOOKKEEPFNG
EXPENSE
359
1922
1922
Sept. 1
6
Postage
Stationery
C-7
C-9
3.00
15.00
Sept. 30
Profit &
Loss
T-2
30.00
16
Bags
C-9
10.00
21
Postage
C-ll
2.00
30.00
30.00
Recording a transaction — A record of any transaction,
to the bookkeeper, usually arises from the receipt of
some paper, although it may come from oral instruc-
tions. In the latter case, the bookkeeper probably
makes some memorandum in writing. The following
steps are then taken:
(1) Preparation of the necessary forms.
(2) The original entry.
(3) Final or ledger entry.
(4) Disposal of papers.
Thus, in a sale, (1) an order sheet and a bill are pre-
pared; (2) the entry is made in the sales book; (3)
posted to the ledger; and (4) the order sheet filed and
the bill sent to the customer.
SECRETARIAL PROBLEMS
Review and Research Questions
1. Name and tell the purpose of the books of original
entry.
2. What book may serve the purpose of all the books of
original entry? Why?
3. What is a ledger? Explain how entries are recorded
in it.
4. Show how a purchases book or a sales book is a labor-
saving device.
5. Give in order the steps in recording a business tran-
saction.
360 SECRETARIAL STUDIES
Laboratory Assignments
1. Assume that you are employed as Secretary to our
manager, and that he asks you to keep a set of books for
his private finances. The set will consist of a cash book,
a journal, and a ledger.
2. Make entries for the following transactions:
January 2. The manager's cash balance is $3260,
deposited in the Cotton Exchange Bank. He
also owns 20 shares of the stock of the Rich-
field Oil Company, which cost him $2000.
Record these facts on the books.
January 4. Fred Somer, a friend of the manager
borrows $200 from him, giving his note at 10
days, without interest.
January 9. Pay the Prudential Insurance Com-
pany $340 premium on the manager's life
policy No. 3478921.
January 13. Received a dividend check for $160
from the Richfield Oil Company.
January 14. Fred Somer pays $200 by check,
in settlement of his note due today.
January 15. The manager receives his salary
check amounting to $500. Deposit this check,
together with those received from the Richfield
Oil Company and Somers.
January 20. The manager purchases a Dodge
Bros, business coupe for $1025 from the Star
Garage Company, Agents, giving his check for
$525, and a note payable in 30 days, with
interest at 6%, for the remainder. Prepare the
check and the note for signature.
January 22. The manager desires $150 for
personal expenses. Draw a check to the
order of "Cash" and charge it to "Sundry Ex-
penses."
3. Post these entries to the ledger.
4. Dictation. 5. Transcription.
SECRETARIAL BOOKKEEPING
SECRETARIAL BOOKKEEPING, 3
361
The Trial Balance — The trial balance is a list of the
accounts of the ledger, with their footings or balances.
Its purpose is to ascertain whether equal debit and
credit entries have been made in the ledger for every
transaction, that is, whether the ledger is in balance.
There are two forms of trial balance: the trial balance
by totals, and the trial balance by differences. In the
former, the totals of both sides of each account are
entered in the trial balance. In the trial balance by
differences, only the difference or balance of the
account is entered. A debit balance goes to the
debit column, and a credit balance to the credit column.
The following form illustrates the trial balance by
differences, which is the more common form:
A. B. GRAY
TRIAL BALANCE, Sept. 30, 1922
LF
Dr.
Cr.
3
Cash
1800.00
5
Furniture & Fixtures
800.00
7
Mdse. Purchases
6000.00
7
Mdse. Sales
8000.00
8
Expense
30.00
9
Interest on Notes Receivable
100.00
11
Accounts Receivable
1960.00
14
Salaries and Wages
500.00
15
Heat and Light
70.00
17
Accounts Payable
400.00
1
A. B. Gray, Proprietor
2660.00
11160.00
11160.00
To Find Errors in a Trial Balance — (1) Add both
columns again, carefully.
(2) Check the items on the trial balance against
the ledger accounts.
362
SECRETARIAL STUDIES
(3) Find the difference between the two sides. If
divisible by 2, this may indicate the posting of an item
to the wrong side. If divisible by 9 the error is prob-
ably one of transposition or incorrect placement of
figures; as, $272 for $227, or $15 for 15^.
(4) Go over the addition and subtraction of figures
in the accounts of the ledger.
(5) Check the books of original entry with the
ledger.
Statement of Income, Profit and Loss — This statement
shows the result of the operation of the business for
any period of time selected. The following is a simple
form:
(The ledger figures are the same as those used in the
preceding trial balance.)
A. B. GRAY
Statement of Income, Profit and Loss, for Three Months Ending
Sept. 30, 1922.
Merchandise:
Sales
Purchases
Less Inventory of Sept. 30
Cost of Goods Sold
Income from Sales
Other Income: Int. on Notes Rec.
Total Income
Expenses:
Furniture & Fixtures: cost 800.00
inventory 700. 00
6000.00
1000.00
100.00
500.00
30.00
70.00
8000.00
5000.00
3000.00
100.00
3100.00
700.00
Salaries & Wages
Expense
Heat & Light
Total Expenses
Net Profit for the Period
2400.00
SECRETARIAL BOOKKEEPING
363
All profits are grouped together, and all expenses
likewise. If the profits exceed the expenses, the dif-
ference is the net profit; if vice versa, the result is the
net loss.
Balance Sheet — The balance sheet, like the trial
balance, is a statement of the condition of the business
on a certain day, while the statement of income, profit
and loss covers the operations of a certain period of time.
The balance sheet is a statement of the assets, liabilities,
and capital of the business. Any net profit is added
to the capital. Assets = Liabilities + Capital; or,
Capital = Assets — Liabilities.
A. B. GRAY
BALANCE SHEET, Sept. 30, 1922
Assets
Cash
Furniture & Fixtures
Mdse. Inventory
Accounts Receivable
1800.00
700.00
1000.00
1960.00
Liabilities and Capital
Accounts Payable
A. B. Gray:
Investment 2660.00
400.00
Total Assets
Profit 2400.00
5060.00
5460.00
Total Lia. & Cap.
5460.00
SECRETARIAL PROBLEMS
Review and Research Questions
1. Explain the preparation of a trial balance.
2. What are the steps in finding errors in a trial balance ?
3. What is the purpose in taking a statement of income,
profit and loss?
4. What is a balance sheet? How does it differ from the
statement of income, profit and loss?
5. Explain how the capital section of the balance sheet
proves the correctness of the statement of income, profit and
loss.
364 SECRETARIAL STUDIES
Laboratory Assignments
1. Take a trial balance from your ledger of the last set
of problems.
2. Prepare a balance sheet showing the assets, liabilities
and net ownership of the manager.
3. From the trial balance and statements of A. B. Gray
given in this section, prepare a working sheet (sometimes
called a six-column balance sheet).
4. Dictation. 5. Transcription.
SECRETARIAL BOOKKEEPING, 4
Closing the Ledger — It is desirable, after having
found the conditions shown by the statements, to record
these facts on the books. This is called "closing the
ledger."
The inventories should first be entered in the journal,
using the following form (for example, Furniture &
Fixtures) :
Furniture & Fixtures (New) 700 . 00
Furniture & Fixtures (Old) ........ 700 . 00
The Furniture & Fixtures accounts, after posting
these items, will appear as follows:
Furniture & Fixtures (New) Furniture & Fixtures (Old)
Cost
800
Inv.
700
Inv. 700
All asset accounts showing inventories should be
treated similarly.
The next step is to dispose of the profits and losses
remaining in the various accounts. Profits are found
on the credit side, and losses on the debit side. The
example, "Furniture & Fixtures, Old," as given above,
SECRETARIAL BOOKKEEPING 365
shows $100 loss. This is transferred to the profit and
loss account by the following journal entry:
Profit & Loss • 100.00
Furniture & Fixtures (Old) 100 . 00
When posted, this closes out the Furniture & Fixtures,
Old account and the asset is shown by the New account.
All accounts showing losses should be treated similarly.
The entry to transfer profits is illustrated by that
for interest on notes receivable:
Int. on Notes Receivable 100 . 00
Profit & Loss 100.00
This closes the account, Interest on Notes Receivable.
After doing the same with Mdse. Sales, our Profit &
Loss account appears:
PROFIT & LOSS
Fur. & Fix.
100
Int. on N. R.
100
Salaries & Wgs.
500
Profit on Sales
3000
Expense
30
Heat & Light
70
The balance of $2400, the net profit, is entered in the
journal:
Profit & Loss 2400.00
A. B. Gray, Prop 2400.00
and the profit and loss account is closed by posting
the debit member of this entry. When the credit
member is posted, the proprietor is credited with the
net profit for the period, which increases his capital
to that extent.
The ledger is now "closed" — that is, only assets,
liabilities and capital accounts remain open; and the
366 SECRETARIAL STUDIES
ledger may be checked with the balance sheet for proof
of accuracy.
When Taking Charge of Books — It is well to check up
the facts shown by the figures and see whether or not the
books show the correct condition of the business as of
that date. One of the first things to do is to prove
the cash. The plan is illustrated as follows:
Cash Book, Dr 8000.00
Cash Book, Cr 5400.00
Cash Book Balance 2600.00
Bank Balance 3200.00
Checks Outstanding 720 . 00
True Bank Balance 2480 . 00
Cash in Drawer.. 120.00
Total Cash 2600.00
The item, "Bank Balance/' is obtained from the last
statement rendered by the bank. By comparing the
canceled checks with the check stubs, the checks
outstanding may be determined, that is, the checks
which have not yet reached the bank. The amount
of cash is thereby found in two different ways, which
should check.
The books should be in balance, and a trial balance
taken and carefully checked by the incoming book-
keeper.
All inventories should be checked, insofar as is
possible.
If explanations have not been attached to entries,
insist that this be done by the retiring bookkeeper, as
it is impossible ofttimes for one to know what really
SECRETARIAL BOOKKEEPING 367
happened unless the whole transaction is clearly
written out.
SECRETARIAL PROBLEMS
Review and Research Questions
1. How are inventory figures recorded in the books?
2. What is the object of closing the ledger?
3. Trace the process of transferring the profits and losses
from the original accounts in which they appear to the pro-
prietor's account.
4. How is the cash proved ?
5. What are the things to check in taking charge of a set
of "going" books?
Laboratory Assignments
1-2. Make all the journal entries necessary to close the
ledger of A. B. Gray, assuming that the ledger is in the
condition as shown by the trial balance of September 30.
3. Prove the cash of the manager's account, using the
statement rendered by the bank.
4. Dictation. 5. Transcription.
SECTION XXXV
BUSINESS GRAPHICS, 1
The graph is now a recognized and important
utility in nearly every business organization. By
means of the graph, statistics and information of
diversified kinds can be visualized more clearly than
in any other way. The correctly constructed graph
enables the investigator to see the relationships of
different data clearly and unmistakably, with the
minimum of analysis on his part. It adds speed to
interpretation.
While as a general practice the compilation of
graphic material and the construction of graphs is a
function of the statistical department of a business,
there are many occasions when it will be necessary to
the clear presentation of data for the secretary to do
this kind of work. And whether or not he is called
upon to design and construct graphs, it is certain that
he should be familiar with their interpretation. The
quickest way to learn the interpretation of graphs
is, to study their fundamental purposes, how these
purposes are served by a wise selection of the type
of graph, and to obtain some practice in actual con-
struction. The types of graphs are almost as numerous
as the purposes to which they are put. Therefore
we can do no more than take up some of the simple but
typical examples, analyze them, and give the student
368
BUSINESS GRAPHICS' 369
a clear understanding of the general principles govern-
ing their construction. No attempt will be made to
explain logarithmic and other types of graphs used by
engineers. The secretary who has much to do with
graphic statistics should read Graphic Methods for Pre-
senting Facts, by W. C. Brinton; also Graphic Charts in
Business, by Alan C. Haskell.
Percentage Graph — In a general way the purpose of
a graph is to present some specific information in such
a way that it will be grasped accurately and quickly.
The most common and most effective type, perhaps, is
that of a percentage graph, which shows the relative
percentages of different factors in a specific problem.
As a concrete example, let us take the United States
percentage of the world's production of some of the
leading commodities. Stated in terms of percentage
it is as follows:
Wheat 29%
Iron 45%
Oats 59%
Cotton 61%
Oil 62%
Corn 89%
Automobiles 90%
The Bar Graph — The most effective way to present
these data is not in the form as shown above, because
it will be necessary to a correct interpretation for the
reader to picture in his mind the relative differences,
let us say, between 29 per cent and 90 per cent, and
the other percentages. It is questionable whether
the ordinary reader, who is not supposed to be so
familiar with percentages that he can visualize the
situation clearly from reading the figures, would be
370
SECRETARIAL STUDIES
UNITED STATES PERCENT OF THE WORLD'S PRODUCTION
ILLUSTRATION NO. 1
able to understand them. But if we present the data
in the form of a simple bar graph — which is perhaps the
most elementary of all graphs — the comparative per^
centages of the various items can be quickly seen and
their relations appreciated. See Illustration No. 1.
It will be seen
that the length of
the lines clearly
indicates the differ-
ences in percentage.
Such information is
reinforced frequent-
ly by the statement
of the figures them-
selves presented
underneath the bars. A variation of the simple bar
graph is the use of horizontal bars instead of perpen-
dicular. See Illustration No. 2.
The Square Graph — This same data may be presented
by the use of square figures. In constructing graphs
of this type, the secretary should bear in mind that
Million
Year Dollars
1921* 304.7
1920 330.8
1919 269.0
1918 305.7
1917 267.5
4Eleven months.
Fire Losses in the U. S., 1917—1921
ILLUSTRATION NO. 2
BUSINESS GRAPHICS
371
square figures are difficult to interpret. Rectangular
figures, of the same width and varying in length only,
1921
304.7
1920
330.8
1919
269.0
1918
305.7
1917
267.5
ILLUSTRATION NO. 3
are much more easily comprehended by the person of
average intelligence. Before attempting to construct
any of the graphs required in the problems, read
"General Principles of Graphics," page 383.
1.
2.
3.
4.
5.
6.
SECRETARIAL PROBLEMS
Review and Research Questions
of graphs.
Explain the general purposes
What is a bar graph ?
Why is the bar graph easy of interpretation?
Explain two types of bar graphs.
Why are square figures difficult of interpretation ?
Give some of the fundamental rules to be observed
in constructing graphs.
Laboratory Assignments
1. The manager desires graphs made of the data
furnished below. In constructing these it is well to
remember that the problems are susceptible of variation
in graphic representation. Before starting to make
the graph, study the situation carefully. Read what is
said about general principles of graphic representation.
Make an analysis of the ideas or elements to be considered
and decide upon which is the best method of presenting
the data. Where different forms of graphs may be used,
work out a sketch of the various forms you think adapt-
372 SECRETARIAL STUDIES
able and decide which one in your opinion brings out
graphically the features necessary to a correct interpreta-
tion of the whole. Where legends are necessary to proper
interpretation, they should be included in the graph. All
tables, legends, titles and other data should either be
typed on the graph or typed and pasted in the proper
place.
Insert a caption describing the graph; accompany the
graph by a tabular statement of the data.
Graph the following:
(a) Tests of consumer preference resulted in the follow-
ing table of persuasiveness. Out of a possible 100 points
the appeal ratio was as follows: Healthfulness, 92;
Cleanliness, 92; Appeal to appetite, 82; Quality, 72;
Reputation of firm, 58; Guarantee, 58; Economy, 48.
(b) The relative cost of management of six represent-
ative industries is as follows :
Cost of
Management
Men's clothing manufactur-
ing. 75
Building 65
Printing 63
Boot and shoe manufactur-
ing 73
Metal trades 81
Textile manufacturing 50
(c) These figures illustrate the growth in the output
of commercial cars since 1913:
1913, 23,500; 1914,25,375; 1915,74,000; 1916," 90,000;
1917, 128,157; 1918, 227,250; 1919, 316,364; 1920, 322,
039; 1921, 145,000; 1922, 250,000.
2. Dictation. 3. Transcription.
BUSINESS GRAPHICS, 2
The. Circle Graph — The circle is a variation of the gra-
phic presentation of the data in the foregoing graphs.
BUSINESS GRAPHICS.
373
ILLUSTRATION NO. 4
The "Pie" Graph— Still
circle divided according to
shown in Illustration No. 5.
another variation is the
relative percentages, as
This graph has been ir-
reverently dubbed
the "pie graph "ow-
ing to the resem-
blance of the seg-
ments to a piece of
pie. Though one
of the most pop-
ular forms it is not
regarded with fav-
or by experts in
graphic represen-
tation because of
the impossibility of
correctly visualiz-
ing the percentages
indicated by the
segments. The computation is too difficult.
Advantage and Disadvantage of Different Types — Any
one of the foregoing types is fairly effective in presenting
the picture desired, and there is not much to choose
between them for that purpose. On the other hand,
there are difficulties in the way of making the graph
accurate in Illustrations Nos. 3, 4, 5. This will involve
JN I!
ILLUSTRATION NO. 5
From The Literary Digest
374
SECRETARIAL STUDIES
the figuring of the area of each, which is a nice little
problem in mathematics. Illustration No. 4 presents
the problem of figuring the area of circles in accor-
dance with the different percentages. In Illustration
No. 5 the problem is not so difficult, because the cir-
cumference of the circle may easily be divided into
the necessary units
by means of a pro-
tractor. The c o n-
struction is simple,
but the interpreta-
tion, in the majority
of cases, is inaccurate.
Graphs Showing Sev-
eral Factors — The bar
graph is used fre-
quently to show more
than one factor, as in
Illustration No. 6.
Here it is desired to
show both imports
and exports of a com-
modity over a long
range of years. It
will be noted that the
imports are indicated
by a light bar and the
exports by a dark one.
In graphs of this
type, where several
Canada's Import and Export Trade In Chemicals factors are illustrated,
ILLUSTRATION NO. 6 jt is necessary to ex-
M«MM*V
50 MIL
IMPORTS and EXPORTS
OURIMO TMt nKAI. Vt*M INOIN* M*«CH ?\
CHEMICALS and ALLIED PRODUCTS
i \ IMPORTS.
BBBB CxroKT*.
LION DOLLARS.
501-21
40
X>
20
10
J
rj
I
1
1
1
1
Iff
is
o
s
s
«>1
Dor
S|S|1>> s
Prwred \
UNION BUREAU
u-lbe
3F STATISTIC
o> «vi c\i
s.
BUSINESS GRAPHICS
375
plain what each type of bar or line indicates. This
explanation is called a "legend." The legend in this
graph appears directly underneath the heading, "Chem-
icals and Allied Products."
Another modification of the oar graph is shown in
Illustration No. 7. Here three different factors are
shown by using dark, light, and cross-bar lines.
AVERAGE DAILY PRODUCTION
OF CRUDE OIL IN UNITED STATES.
Aug. 1921 1,321,419 barrels
I I July 1920 - 1,300,904 ••
•• Aug. 1920 - 1,259.839 "
ILLUSTRATION NO. 7
From The Literary Digest
Where Canada Has Borrowed
d in Canada
in Great Britain
in the USA
ILLUSTRATION NO. 8
376 SECRETARIAL STUDIES
In Illustration No. 8 a more complicated form of
bar graph is shown. Note the legend.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is the principal objection to graphs employing
circles or squares.
2. What is meant by the "pie" graph?
3. What objections are raised to the pie graph?
4. In constructing graphs where figures or circles are
used what elements enter into the problem?
5. How may the bar graph be made to show more than
one factor?
6. What is meant by "legend"?
7. How may the value of a graph be reinforced?
Laboratory Assignments
1. Make graphs from the following data:
(a) The growth of Canadian paper exports may
be seen by the following tabulation: >1912, 3,885,881;
1913, 6,341,088; 1914, 12,690,549; 1915, 15,500,064;
1916, 20,042,806; 1917, 26,107,824; ;1918, 37,865,330;
1919, 49,165,795; 1920, 63,253,419; 1921 (Fiscal year
ended March 31), 92,103,307; 1921 (Fiscal year ended
July 31), 87,034,717.
(b) In 1921 the percentage of export of automotive
vehicles for the leading nations was as follows: United
States of America, 40%; Canada (Branches of U. S.
firms), 10%; France, 25%; Italy, 9%; Germany, %;
England, 4%; Austria, 2%; Belgium, 2%; Others, 1%.
(c) The following figures show the number of people
per car in use in the United States in various years:
BUSINESS GRAPHICS
377
1912 1916 1920
New England
Middle Atlantic
East North Central .
West North Central
South Atlantic
Ease South Central .
West South Central.
Mountain
Pacific. .
Entire United States.
50
75
73
73
168
380
173
126
41
80
13
13
12
7
49
63
24
13
8
15
10
13
9
8
14
26
13
9
7
13
(d) The sources from which the United States obtained
its coffee last year are given in these figures: Brazil,
63.6%; Colombia, 15.7%; Central America, 11.1%; All
others, 9.6%.
2. Dictation. 3. Transcription.
BUSINESS GRAPHICS, 3
Pictorial Graphs — The pictorial graph is used exten-
sively, because it pictures the article or commodity
under consideration.
worth
'worth 1921 -
ILLUSTRATION NO. 9
In Illustration No. 9 the relative difference between
378
SECRETARIAL STUDIES
the purchasing value of a dollar in 1915 and in 1921 is
shown. Note that the picture is the same in each
case, the amounts given underneath showing that the
exact articles that could be purchased in 1915 for ten
dollars, cost eighteen dollars in 1921.
The most simple form is illustrated in the "Purchas-
ing Value of the Dollar." In this type a dark disc, or
part of a disc, represents the purchasing value of the
dollar. See Illustration No. 10.
PURCHASING VALUE OF THE DOLLAR.
BASED ON RETAIL PRICES WEIGHTED ACCORDUKj TO IMPORWJCE W rt/ER*GE WMLY BUDGET
(NATIONAL INDUSTRIAL CONFERENCE BOARD)
ILLUSTRATION NO. 10
One of the most common forms of graphs is that
showing the fluctuation in prices in different periods
of time, comparisons between production and consump-
tion, etc. Illustrations Nos. 11 and 12 are good ex-
amples of this kind of graph.
BUSINESS GRAPHICS'
379
450, . I I I I I i I 1 1 j I I! I I 1 I 1
. . . — &Sf!Stf£^cSS&£&
rtsenfativt
— — — 7ht*Annalist-<wvg9 of 2$ fnaft/sfr/a/ Con
tpenySfecH
\>
' \ \ !:•••"!:•,
•"
i ; \ ' • I ' •'' *'\*
M A,,.. :!,,,•;!
;t' ' ' 1 !!|i:::i!
' ' " Y ' l
'••»!, \/"
•v,''
!'i ,_i'ttl'"s..
•-s/s
"•[ !:];:;:
"ijumiim:
|«— 1915 * 1916 -
5 1 4 1 III 1 4 1 Illlll 1 !•?* J 1 lit* 1 1 lit Jrl
4, 19|7____>|< |9iB >k -I9I9-- »)< 1920— • '-* 1921
geven-Year Fluctuation of Light and Power Stocks Is One-Third That of Industrial Stocks
(From the McGraw-Hill Industrial Letter)
ILLUSTRATION NO. 11
ju FIB MIR m tur JUNE MY MJG sen on nor we ji» FE» luurt «iyju«juiY»uo5iiiroaiio»DtcjM FEBWUPR
6ETWEEH CONSUMPTION
PRODUCTION OF CRUDE OIL
ILLUSTRATION NO. 12
A map of the United States is frequently used to
to show the percentage of distribution or the sale of
goods or the status of various industries in each state.
380 SECRETARIAL STUDIES
(Century Co.)
The distribution of waterpower resources in the U. S.
ILLUSTRATION NO. 13
SECRETARIAL PROBLEMS
Review and Research Questions
1. Is there any advantage that you can see in the pic-
torial graph over other types?
2. Explain what the three different types of curved lines
mean that are used in the chart shown in Illustration No. 12.
3. What difficulties will the secretary meet in construct-
ing pictorial charts?
4. What difficulty will be encountered in constructing
graphs of the type shown in Illustrations Nos. 3 and 4.
5. How could the data given in Illustrations Nos. 3
and 4 be more effectively emphasized?
6. Do you consider Illustrations Nos. 3 and 4 to be
really effective as graphically presenting the data?
7. What arithmetical principles would be necessary in
constructing graphs of these types?
BUSINESS GRAPHICS ' 381
Laboratory Assignments
1. Construct a pictorial graph using the drawing of a
cross section of a steel rail as the type of picture graphi-
cally presenting the data given below. The manager
will illustrate, by drawing, the appearance of a cross
section of steel rail.
(a) In 1891 the production of steel rails in the United
States amounted to 1,307,176 gross tons. In 1898 the
production had increased by 50%; in 1901 it had
doubled the production of 1891; in 1907 the production
of 1891 was trebled. The figures need not^be drawn in
exact scale — the main object is to show the increase.
2. Construct a graph from the following data, using
your judgment as to the proper form.
(a) The actual, as contrasted with the normal pro-
duction of knit underwear may be seen in the following
figures, which represent dozens of garments:
1920 Normal Actual
August 865,000 595,000
September 805,000 605,000
October 780,000 400 000
November 812,000 195;000
December 885,000 90,000
1921
January 845,000 158,000
February 882,000 240,000
March 840,000 420,000
April 802,000 400,000
May 910,000 500,000
June 843,000 555,000
July 960,000 480,000
August. f 580,000 408,000
3. Dictation. 4. Transcription.
BUSINESS GRAPHICS, 4
Organization and Routing Graphs — The graph is used
extensively in showing the relationship of various de-
382
SECRETARIAL STUDIES
partments in an organization. Illustration No. 14, and
the graphs shown in the chapter on Business Organiza-
tion, will make this clear. This form of graph is also
used in "routing" articles in industrial plants, and so on.
| Bo.ua
CTORSl
Organization Chart for a Knitting Mill
ILLUSTRATION NO. 14
Colors in Graphs — All of the illustrations shown here
are graphs in one color, owing to the necessity for
reproduction in book form. But by the use of various
colors, graphs can be made much more attractive and
also clearer. Many of the illustrations shown could
be more effectively constructed by the use of color.
As an illustration, take any of the graphs showing
fluctuations where several items are considered. Colored
lines may be substituted for dotted or broken lines.
In the bar graphs — note particularly Illustration No.
7 — colors may be more effectively employed to indicate
the different factors. There is a decided disadvantage
BUSINESS GRAPHICS . 383
in colored graphs to be produced in quantity owing
to the expense involved.
GENERAL PRINCIPLES OF GRAPHICS
1. The general arrangement of a graph should proceed
from the left to the right — as in reading.
2. The zero line, or base, of the scales for a curve, should
be definitely distinguished from lines indicating other
elements.
3. Quantities should be represented by linear magni-
tudes. Volumes and areas are not so readily understood.
The eye can readily appreciate the length of lines. Volumes
and areas involve other dimensions.
4. The lines and data on a single graph should be as
simple as possible.
5. The lines indicating data of a graph, should be sharply
distinguished from the ruling on the graphic paper. See
Illustration No. 12.
6. The horizontal scale for curves usually should read
from left to right and the vertical scale from bottom to top.
7. Numerical data should accompany the graph. See
Illustration No. 2. Frequently a separate table is used for
this.
8. If the zero line of the vertical scale will not appear
on the curve graph, this fact should be shown by a horizontal
break. Illustration No. 1 1 violates the principle.
9. All lettering and all figures should be placed so as to
be easily read from the base.
10. The title of a graph should be brief but complete.
The secretary should send to the Leafax Co., Philadelphia,
for catalogue of graphic papers and also for their leaflet
on methods of representation. A vast amount of time will
be saved and greater accuracy will be obtained by using
graphic paper specially prepared for the purpose.
384 SECRETARIAL STUDIES
SECRETARIAL PROBLEMS
Review and Research Questions
1. Explain the use of organization charts. Routing
charts.
2. For what purpose may colors be used in graphs?
3. What objections may be raised to the use of colors?
4. How should the general arrangement of a graph be
developed ?
5. ^ What is meant by "zero lines"? How should they
be distinguished?
6. What is meant by linear magnitudes? How should
they be represented in graphs?
7. Why are volumes and areas objectionable in graphs?
8. Name the important points in the wording of a title.
9. What supplementary data should be given on a graph
if possible?
Laboratory Assignments
1. Construct the following graphs:
(a) The demand of the soft coal industry in 1912 for
transportation is shown in tons, in the figures: January,
48,000,000; February, 46,000,000; March, 43,0000,000
April, 37,000,000; May, 39,000,000; June, 40,046,000;
July, 43,000,000; August, 45,000,000; September, 46,000-
000; October, 48,000,000; November, 52,000,000; Decem-
ber, 47,000,000. The average was 45,000,000 tons, which
should be indicated on the graph.
(b) The figures given below show the comparative
tonnage of the shipping of the world's leading maritime
nations on July 1, 1914 and July 1, 1920.
July 1, 1914 July 1, 1920
United Kingdom 18,750,000 18,150,000
United Kingdom Dominions 3,500,000 4,100,000
United States (Seagoing) 3,100,000 12,500,000
France 2,000,000 3,000,000
Germany 5,100,000 450,000
Japan 1,800,000 3,000,000
BUSINESS GRAPHICS 385
(c) As the Standard Products Company is considering
purchasing a department store, you have been instructed
to make a tentative graph of the organization of the store
which the manager may study before making a personal
investigation. You may use the following data in mak-
ing the chart:
At the head of the organization is the general manager.
Under him are the merchandise manager, the advertising
manager, the store superintendent and the comptroller.
The merchandise manager has to assist him an assistant,
or group merchandise manager, a statistician, the buyers,
who in turn control the sales force, the mail order depart-
ment, the head of the comparison department, the
catalogue department, the heads of the manufacturing
departments and the head of the wholesale department.
The advertising manager has an assistant advertising
manager to assist him and controls the copy writers,
the artists, and a display expert.
The store superintendent has his own assistants directly
under him and through them controls the head of the
building and operating division; the director of the house-
keeping department; the personnel manager, and through
him the educational director who in turn has charge of his
assistants and instructors; the director of service to em-
ployees, who has charge of the physician, the dentist, the
nurse, the home visitor, the librarian, the editor of the house
organ, the recreation director and the physical director;
and the superintendent of juniors; the head of the adjust-
ment department; the head of the personal service shop-
ping; the interior decorator and the restaurant manager.
The general manager has a comptroller to take charge of
the accounting department. This comptroller has his
own assistants but personally supervises the work of the
credit manager, the head auditor, the head bookkeeper
and the cashier.
(d) The shipments of milk to the New York market
were as follows:
386 SECRETARIAL STUDIES
1981
Total for the Year 1919 1920 (to Sept. 1)
Cans milk, 40 qts. . 22,250,000 22,450,000 17,450,000
The whole equal to
plain milk cans,
40 qts. . '. 28,320,000 31,180,000 21,150,000
Cans of cream and
condensed milk.. 1,258,000 1,900,000 1,250,000
Daily average cans
milk, 40 qts 62,380 68,900 66,320
The whole equal to
plain milk cans,
40 qts 78,200 84,120 87,300
Cans cream and
condensed milk.. 2,500 3,220 1,50C
3. Dictation. 4. Transcription.
SECTION XXXVI
OFFICE ORGANIZATION
Office organization is a factor in business with which
the secretary will come in direct daily contact. Upon
his understanding of the office organization of which
he finds himself a part will depend in a large measure
his success in performing his work effectively. More-
over, it has an immediate bearing upon his promotion.
Office organizations are based on an objective, and
as these objectives differ, necessarily there will be a
difference in the form of organization. An office
organization may consist of a plan and only a half
dozen workers; on the other hand, it may consist of
hundreds. It is obvious that a plan suitable for the
operation of a small office would not be suitable for
the operation of a large one, although both may be
f@unded upon the same fundamental principles. Office
organizations are generally of two types, "staff'' and
"line." Line organizations are of the one-man type,
in which the head has absolute authority, and power
flows from him down through a number of subordinates.
This perhaps is the most common type. In staff
organizations, the heads of the various activities act
more in the nature of advisors as well as directors of
the activities. The staff organization is built on the
theory that no man knows everything, and that the
interests of the business will be better served, and the
387
388 SECRETARIAL STUDIES
organization improved, if the combined brains of the
entire staff are utilized. This type of organization
makes for greater efficiency, because in addition to the
advantages just stated, it is a constant incentive for
all employees from the lowest to the highest, to put forth
their best efforts, since it is known that promotions
will be made according to merit. In most offices a
combination of these two types will be found.
In modern office organizations of any size the rules
for organizations laid down by Lieutenant-Colonel
W. J. C. Jacobs, of the Standard Textile Products
Company, of New York, will, with more or less varia-
tion, be found. These are:
1. Determine what the purpose is for which the organi-
zation is being formed.
2. Provide a final authority at all points where decisions
must be rendered and subsequent action taken.
3. Carefully and completely define the authority and
responsibility of each position.
4. Assign personnel to positions according to their
prospective or demonstrated capacity.
5. Avoid dual subordination. This is a vitally important
rule and will be taken up later.
6. Combine disciplinary authority with responsibility.
7. Equalize the burdens of administration.
8. Have no positions from which the outlook on pro-
motion is limited.
9. Provide for flexibility so that any situation may be
adequately coped with.
The broad principles of office organizations have
also been stated by Surgeon Bell of the United States
Navy, as follows:
1. A single mind in control, from which the plan of
action and the directing authority must emanate.
OFFICE ORGANIZATION 389
2. Subdivision of delegated authority in conformity
with the branches of the organization.
3. The recognition of areas of discretion corresponding
to subdivisions of authority, but within the range of loyalty
to the end in view (mission).
4. The determination of a mission and the promulgation
of a general scheme or plan for accomplishment.
5. The exercise of a system of inspection.
These may be studied by the secretarial student as
typical objectives, and outline what he may expect to
find in the most progressive business institutions.
Whether the organization is "staff" or "line" or a
combination of the two, it will be found that underlying
the whole scheme there is apian. But a plan does not
necessarily mean organization any more than the plan
of a house means a home. Proper organization means
plan plus personnel, plus equipment and production.
In any office organization the various activities are
inter-dependent, but all working for the same aim.
How these various departments function is the measure
of the organization's success.
At the head of most offices there will be found an
office manager, who is supposed to have supervision of
all the work of the office, acting generally under a
specific policy of the whole business organization, but
having authority which gives him a rather free rein.
The office manager is assisted by a number of sub-
ordinates, depending on the necessities of the business,
who have a limited authority. Generally, such author-
ity extends to a definite department of the work.
The secretary will not be concerned with such matters
of office organization as planning, departmental schedul-
ing, equipment, and the like, although, if he has his
390 SECRETARIAL STUDIES
eye on a position higher up, an exhaustive study of
every phase of office organization should be made.
He will be concerned with the duties generally that lie
nearest at hand. In nearly every office of any con-
sequence an organization chart is available, which
shows at a glance the organization of the office, how
authority flows, and the names of those in charge of
the various departments. Another chart, known as a
routing chart, which shows the flow of operations, is
also available. These are supplemented by statements
of duties, advisory relations, and the relations in direct
authority or responsibility. In this way each indi-
vidual may be given a definite place and may know
what his relations should be to those about him.
These the secretary may study with profit for they
will give him a comprehensive idea of the whole scheme.
There is one particular phase of office organization
that the secretary must master. In the larger offices a
book of standard practice has been prepared. This will
probably cover the activities of the stenographic force
quite completely. It is in reality an office manual,
and serves the purpose of eliminating many verbal
instructions. For example, a part of it is devoted to
the correspondence department. It states what is
expected in the composition of letters; gives general
information about a correspondent's duties; how a
good business letter should be constructed; specific
instructions on functions, office rules, and so on.
These naturally directly concern the stenographic
secretary and it is only by understanding them that
he will be able to perform his work satisfactorily.
The secretary must also be familiar with the scope
OFFICE ORGANIZATION 391
of personal supervision and inspection exercised by
those in authority. Also, what reports are required
and the purpose of these reports. If the secretary
is engaged in a centralized department, reports will
be made of the daily accomplishments.
It is recommended that the student of Secretarial
Studies read volume XIX of Modern Business, pub-
lished by the Alexander Hamilton Institute.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What do you conceive to be the purpose of an office
organization ?
2. What is the difference between "line" and "staff"
organizations?
3. What are the particular advantages of staff organi-
zations?
4. What fundamental weakness do we find in the line
organizations?
5. Give a brief outline of the outstanding features of
modern office organizations.
6. What is meant by "office organization chart"?
7. How is the chart usually supplemented?
8. Describe what is meant by "the book of standard
practice."
9. Why is it necessary for the secretary to understand
office organization?
Laboratory Assignments
1. The manager desires to discover in your city a
typical office organization. He has assigned you the
duty of visiting one or more offices for research work.
You will make a report on this, submitting with it an
organization chart of the departments (offices), together
with a routing chart showing how the stream of work
flows.
2. Dictation. 3. Transcription.
392 SECRETARIAL STUDIES
BUSINESS ORGANIZATION
The secretary who expects to make his work the
most effective and who also expects that effectiveness
to be reflected in his promotion must have a clear
understanding of how business is organized. Business
organization is a big subject and all we can hope to do
in this chapter is to give the student a brief bird's-eye
view of it as it applies more particularly to the secre-
tarial field. What is said in the following is a summary
from Chapter II of "Business Organization and Admin-
istration/' by J. Anton de Haas (Gregg).
General Outline — There are two classes of business
enterprises, industrial and commercial. The industrial
enterprises change the form of goods, while the com-
mercial enterprises facilitate exchange and production.
Industrial enterprises may again be divided into manu-
facturing and extractive industries, each with its own
characteristics. Commercial enterprises may be trad-
ing, transportation, or financial undertakings. Within
each business three main functions may be recognized:
management, administration, and labor. The follow-
ing departmental divisions are frequently found:
purchasing, service, production, selling, accounting.
Organization charts are used to enable the members of
the organization to understand their relation to the
organization as a whole.
Manufacturing Industries — Manufacturing industries
take the raw materials obtained from the extractive
industries and fashion them into finished articles.
.Such industries require a building and more or less
elaborate tools and machinery They use, on the whole,
a different class of labor from the extractive industries.
OFFICE ORGANIZATION 393
These latter need a large number of unskilled laborers
of whom no other qualification is asked than physical
strength. A manufacturing concern needs as a rule a
large number of highly skilled and intelligent workmen.
The Commercial Enterprises — Many business under-
takings of widely different nature may all be spoken
of as commercial enterprises, for they are engaged in
facilitating the flow of products from maker to con-
sumer. These enterprises fall into three large classes:
(1) marketing or trading, (2) transportation, and (3)
financial enterprises.
Those of the first group buy products from a producer
to sell them again to some other producer or middle-
man, or directly to the consumer; or they may act
merely as agents for the producers and sell on a com-
mission basis. To this group belong the brokers deal-
ing in produce, lumber, and metals, and also the whole-
salers, jobbers, and retailers.
The transportation group consists of such business
concerns as railroads, interurban and urban electric
roads, and inland and ocean transportation companies.
Financial enterprises include banks, trust companies,
stock exchanges, brokerage firms, and insurance
companies. The functions of the last two groups are
easily distinguished. Transportation supplies the
means of carrying goods from one place to another,
whether from mine to factory or from factory to whole-
saler or retailer, or from retailer to consumer. The
financial enterprises, on the other hand, supply in
part at least, the funds needed to enable the various
persons to buy the goods they need, either for con-
sumption or for production.
394 SECRETARIAL STUDIES
SECRETARIAL PROBLEMS
Review and Research Questions
1. What do you conceive to be the object of studying
business organization?
2. Give five factors involved in the scientific method as
applied to business.
3. What is meant by the expression "modern business
is highly specialized"?
4. Name the two large classes of business enterprises.
5. Name as many as you can of the different kinds of
business that may be classified under each division.
Laboratory Assignments
1. The manager desires to know something about the
organization of several corporations or businesses in the
city in which you are located. He will assign as a special
study the organization of one of these. You will make a
complete report on it.
2. Dictation. 3. Transcription.
BUSINESS ORGANIZATION, 2
Business Analyzed According to Functions — Within
each of these types many men are at work in charge of a
large variety of functions. There is a great similarity
between the functions necessary to operate widely
differing types of enterprises. In the first place, a
line may be drawn between ownership and operation.
In a more primitive organization of society, these
functions were combined in one man, and a business
was operated by its owner with the aid of clerks and
workmen. As the business unit grew, it became
necessary to look for funds outside. Many people
who have surplus funds are willing to use them pro-
ductively, but frequently cannot spare the time or
OFFICE ORGANIZATION 395
do not possess the ability to actively engage in the
operation of the concern themselves.
The growth of the corporate type of organization
has made it possible for anyone with funds to invest
in many business enterprises. But this investment
does not carry with it the burden of operation. In
modern business, ownership and operation are, there-
fore, quite distinct. The owners exercise direct con-
trol over the finances of the enterprise and direct the
general policy, but the operation is placed in the hands
of a different group of persons.
In this group we may recognize three large subdi-
visions: management, administration, and labor. The
functions of the management are to plan all processes
of operation and to direct the execution of the plan.
The labor force, whether in the office or the shop,
receives the instructions and orders from the managers
and is expected to carry them out. The administrative
force acts as a link between the managers and the
shop or office; first, in making a record of the orders
issued; second, in keeping a record of results; and third,
by tabulating this information in accounting or statis-
tical form for the use of the managers.
In few business concerns are management, admin-
istration, and execution as sharply separated as the
foregoing description might indicate. There is, how-
ever, a general tendency throughout the business
world to carry through this fundamental division
more clearly than formerly.
Departmental Division — Still another subdivision
usually takes place according to the various depart-
ments of activity which jointly constitute the "opera-
396 SECRETARIAL STUDIES
tion" of the enterprise. In the manufacturing busi-
ness this subdivision would logically result in the fol-
lowing departments:
1. Purchasing. Here is concentrated the buying of
raw material; partly finished goods and parts; supplies
for the shop, such as oil and waste; supplies for the
office, such as typewriter ribbons, paper, glue, and
paper clips; equipment, such as machinery, office fixtures,
and small tools.
2. Service. This department hires the workmen,
selects them, assigns them to their jobs, trains them
for their work, supervises their efficiency, and transfers
them to other work if this proves desirable. It cares
for the comfort and physical and spiritual welfare of the
workers.
3. Production. In this department the product is
made. Usually this department is subdivided into at
least the following subdepartments: engineering or
drafting department; and the shop with its many sub-
divisions such as storerooms of raw material, finished
stock rooms, tool rooms, power plant, and the shop
proper.
4. Selling. This again may be subdivided into:
advertising, selling, correspondence, delivery, and other
subdepartments.
5. Accounting. Here the records are kept of the
financial relations of the firm with the outside world
and with its own employees, and records from which the
cost of production of the goods and the efficiency of
various departments and persons may be determined.
The Scientific Method — The scientific method as
applied to business means:
1. Determine just what it is you want to do.
2. Collect all possible information. Make certain that
you collect facts, not opinions.
3. Determine on the basis of this information which is
the best way to proceed.
OFFICE ORGANIZATION 397
4. Then go ahead.
5. Keep careful records to make it possible to check
constantly the results obtained, for in no other way can the
efficiency of different methods be applied.
SECRETARIAL PROBLEMS
Review and Research Questions
1. What is meant by "extractive industries"?
2. Give five examples of these.
3. What are "manufacturing industries"?
4. Give five examples.
5. What is a commercial enterprise?
6. Give five examples of which you have some knowl-
edge.
Laboratory Assignments
1. The manager desires information concerning corpo-
rations. From the public library select books which will
give you a clear idea of the organization of a corporation.
Outline briefly its construction.
2. In the city in which you are employed there are a
number of what are termed "public utility corporations."
Select one of these and make a report on the following
points:
(a) Organization.
(b) Function.
(c) How administered.
3. Dictation. 4. Transcription.
BUSINESS ORGANIZATION, 3
Organization Charts — The human mind has diffi-
culty in grasping abstract statements. For this rea-
son, more and more general use is made in business
of charts and graphs, There is usually connected
with the accounting department a department charged
with the duty of collecting data regarding operation
398
SECRETARIAL STUDIES
and administration, and of presenting them in such a
form that the conclusions to which they point may be
quickly grasped. This is called the statistical depart-
ment. One of its functions is to present monthly,
weekly, or even daily charts, showing in pictures the
facts of interest to the different managers or executives.
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ORGANIZATION CHART OF A LARGE DEPARTMENT STORE ON THE PACIFIC COAST
This statistical department is also charged with
the duty of preparing organization charts. These
charts have several purposes. They show in a clear
picture the departments of which the organization
consists, their functions, their interrelations, and the
flow of authority. In many large concerns such
charts are kept either on the walls of all offices or
under a glass plate upon the desks of executives and
departmental managers.
OFFICE ORGANIZATION 399
•
Besides satisfying the purposes indicated below,
such charts may also be a source of inspiration to the
younger members of the organization. They see the
steps by which they may climb into the better positions.
One good way to attain success is to prepare oneself
constantly for the "job ahead." No matter how far
we progress in life, there is always some better position
ahead. By preparing conscientiously for the position,
the day's work seems more worth while; it becomes a
stepping-stone to something better. Our widened horizon
makes us see our position as the man above is seeing us.
Many large industrial corporations make it a
definite policy to require of each man that he train
some other employee to be his "understudy." This
accomplishes a variety of beneficial results. The
younger man realizes that he is in line for promotion
and this encourages him and gives him enthusiasm
in his work. The higher employee no longer feels
himself indispensable and begins to look to the job
I DESIGNER |
1 SALES I
(BOOKKEEPER!
1
1
1 MILLINER 1 [ DRESSMAKER |
[JUNIOR SALES!
[STENOGRAPHER! | BILLCLERK |
1
II
1 APPRENTICE!
1
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1
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PROMOTION CHART OF LORD & TAYLOR,
A LARGE DEPARTMENT STORE, NEW YORK CITY
ahead of him. Enthusiasm and alertness in this way
communicate themselves to the entire organization.
Moreover, should some employee resign or fall sick
there would be no difficulty in filling his place. The
National Cash Register Company attributes a large
400 SECRETARIAL STUDIES
part of its esprit de corps to this policy of training
understudies. In order to aid employees in obtaining
this vision, some firms prepare promotion charts,
showing in a simple way the steps by which it is possible
to climb to higher positions.
References: The secretarial student is advised to read the
following:
Business Organization and Administration by J. Anton de
Haas (The Gregg Publishing Company.)
Descriptions of Industry by H. C. Adams (Henry Holt &
Company.)
Business Administration by C. C. Parsons (A. W. Shaw
Company.)
Industrial and Commercial Geography by J. R. Smith
(Henry Holt & Company.)
SECRETARIAL PROBLEMS
Review and Research Questions
1. What divisions should we expect to find in the selling
department of a business? The accounting department?
2. What is the difference between "management" and
"administration"?
3. Point out what you conceive to be the weaknesses in
one of the following:
(a) Farm organizations.
(b) Labor organizations.
(c) Church organizations.
(d) City Government organizations
(e) Social clubs.
laboratory Assignments
1. Make a report to the manager on three of the
following types of organization in your city:
(a) A church — total organization.
(b) The telephone company.
(c) The street railway.
OFFICE ORGANIZATION 401
(d) A department store.
(e) A wholesale establishment.
The successful completion of this assignment will
depend on how well your research work is done.
2. Dictation. 3. Transcription.
SECRETARIAL PROBLEMS
Review and Research Questions
These questions are based upon the assumption that the
student has read or has taken from dictation Chapter II
of "Business Organization and Administration," by J.
Anton de Haas.
1. In the corporate type of organization, what three
subdivisions may we usually find?
2. What is meant by "departmental division?"
3. What departmental divisions would we expect to
find in a manufacturing plant?
4. Define "organization chart.'*
5. Describe what a purchasing department in a manu-
facturing organization will be expected to accomplish.
6. In the production department of a manufacturing
organization what departments should we expect to find?
Laboratory Assignments
1. The manager desires a chart showing the organi-
zation of a manufacturing enterprise in the city in which
you are located. Secure the information and make the
chart.
2. Obtain information about the city government of
your town. Outline the different departments, and secure
the names of the officials in each important branch,
from the mayor down. You may include in this,
such departments as the following: Form of government,
executive department, departments of education, health,
fire, water, tax.
3. Dictation. 4. Transcription.
Marshall Field's wonderful success as a busi-
ness man was due largely to
Twelve
Things
to
Remember
The value of time
The wisdom of economy
The obligation of duty
The virtue of patience
The dignity of simplicity
The success of perseverance
The pleasure of working
The worth of character
The power of kindness
The influence of example
The improvement of talent
The joy of originating
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MAY 6 1939
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