[Illustration: THE "IN-MAIL" DEPARTMENT WHERE 10,000 LETTERS ARE RECEIVED DAILY AND SORTED FOR DISTRIBUTION AND ATTENTION The Larkin Co., Buffalo, N. Y.]

[Illustration: Fig. 7. Departmental Distribution of Work of Stenographic Division]

Cyclopedia of Commerce, Accountancy, Business Administration, v. 1 — Part 164

One valuable comparison shown by this report is the cost to handle the work of one department or correspondent, when different stenographers are used. The comparison must be based on the letters of one correspondent, because, while they are not likely to vary materially, there is a marked difference in the length of the letters written by different correspondents; also, the dictation of some correspondents is much more easy to take than others.

Cyclopedia of Commerce, Accountancy, Business Administration, v. 1 — Part 164

The form shown should be loose-leaf, and made in duplicate. One copy goes to the comptroller and one is kept by the chief stenographer. The size can be increased to accommodate a large number of departments or stenographers, but rather than use a sheet that is bulky, it is better to use more than one sheet. To provide for a monthly distribution of costs, these reports should be closed on the last day of the month, regardless of the day of the week.

Cyclopedia of Commerce, Accountancy, Business Administration, v. 1 — Part 164

=Hints for Stenographers. Telegrams.= When a telegram is sent, it is safe to assume that its object is to secure quick action; otherwise a letter would serve the purpose. Telegrams should, therefore, be transcribed and dispatched immediately, regardless of any other work that may be on the machine.

It has become the usual custom of business to confirm telegrams by mail. The more usual custom is to write a letter, in which the telegram is quoted, but the matter can be handled with less labor by the use of triplicate telegraph blanks. The original is the regulation blank supplied by the telegraph companies; the duplicate is on a sheet of the same size as the telegraph blank, but printed as shown in Fig. 8; the triplicate is a blank sheet of paper. The duplicate is mailed to the correspondent, while the triplicate is filed with his correspondence. Unless some special explanation is demanded, it is unnecessary to write a letter.

=Don'ts.= Don't keep your employer waiting while you hunt for, or sharpen, a pencil. Always keep a supply of at least a half-dozen well-sharpened pencils on hand. Keep them in a handy place and take them with you when your employer calls you to his desk to take dictation. Remember that his time is more valuable than your own.