The bookkeeping which modern business, except in the small establishment, demands of young workers is certainly not the journal and ledger bookkeeping of the commercial schools. A modern office organization may have in its bookkeeping department of 20 persons only one "bookkeeper." This person is responsible for the system and he supervises the keeping of records and the preparation of statements. A minority of his assistants will need to be able to distinguish debits from credits; the rest will be occupied in making simple entries or in posting, in verifying and checking, or in finding totals with the aid of machines. The bookkeeping systems employed show wide variation, not only in different kinds of business, but in different establishments in the same kinds of business. Many firms are using a loose-leaf system; some use ledgers; and others have a system of record keeping which calls for neither of these devices. Bookkeeping work, especially in the positions held by girls, is frequently combined with comptometer or adding machine work, with typing, billing, filing, or statistical work; but rarely, except in the small office, are bookkeeping and stenography--the Siamese Twins of traditional and commercial training--found linked together.
Stenography is used throughout business chiefly in correspondence; to a less extent for report and statement work, for legal work, and for printer's copy. The stenographer in any business office, more than other clerical workers, is supposed to look after a variety of unorganized details including the use of office appliances, the filing of letters, and sometimes dealing with patrons or visitors in the absence of the employer. She is more important to the employer in his personal business relations than any other employee, except in the case of those few employers who have private secretaries.
In the case of large corporations, which are by far the largest employers of clerks, this work has been standardized to a marked degree. The organization of the office work of the telegraph, telephone, and express companies, the railroads, and the occasional large wholesale company in Cleveland is a nearly exact duplication of that of other district or division offices controlled by these companies in other cities. The same is true of the Civil Service. Whatever effects standardization may have upon opportunity, it obviously makes for definiteness in regard to training requirements. All the positions are graded on the basis of experience and responsibility and a logical line of promotion from one to another has been worked out.