ment, by unit, should also be kept, and these records can be used in compiling the depreciation record book, which can also be kept up by the cost department.

The cost accountant will require an invoice distribution clerk, a calculating machine operator and a stenographer for his assistants. In the case of a very small company he will require only the use of a typist who can do machine calculating.

He should be under the supervision of the general manager and accountable to him only. His records should be , kept locked in his desk or in a safe and be available only to the general manager or to the general manager's order.

The accounting department should be under the direction of a chief accountant.

He may be the secretary-treasurer of the corporation or the office manager, but in any case he should be an expert

accountant.

Except in very large companies he will require only a bookkeeper, invoice clerk, billing machine operator and a stenographer as assistants.

He will keep all financial and general accounts of the corporation and, under the supervision of the proper person, will make up all financial reports and statements for the secretary, the president and the board of directors of the corporation, will look after collections and supervise all banking operations of the company as well as insurance, taxes, etc.

The traffic department will have control of all shipping in and out; the ordering of cars; the routing of shipments; the filing of loss and damage claims; and all other matters pertaining to transportation and shipping of green fruit, canned goods and materials and supplies, in and out.

The traffic manager will at all times give advice to the sales department, the green-fruit department, the purchasing department and to any official of the company on any question arising pertaining to matters within his jurisdiction. He will work in close harmony with the sales, purchasing and warehouse departments.

The duties of the stock clerk will be to keep a record of the canned goods stock in the warehouse together with a record of the daily pack, deliveries and sales and all records inci

dental thereto, such as leaks and swells, canned goods returned, brokerage and commissions, cancellation of orders, samples, etc. He will also make up all orders for shipment of canned goods from warehouse and all invoices for canned goods sold. He should have the use of a stenographer when needed. The stock clerk should be under the supervision of the sales department

The label clerk will have charge of all labels. He will see that labels in the proper quantity are ordered by the purchasing department and that buyers' labels are shipped by the customers and received in time to make shipment according to contract. In the smaller companies the duties of the label clerk and the label room clerk in the plant can be filled by one person, but in the larger companies it will be necessary to separate the two positions.

A private telephone exchange should be installed in the office and an operator put in charge. The operator should be able to do all such minor work as filing, writing up records, typing, etc., but should not be given important work where errors, which might occur through interruption, would be costly.

The office should be well equipped with labor - saving machines. Of these the adding machine will, next to the typewriter, be the most useful and the most used. There are several makes of good machines on the market. A Duplex, or two-case, machine will prove the most efficient for general use in the office of the canned goods packer, and will cost about four hundred dollars. A Monroe calculation machine is the most simple for inexperienced operators and is particularly efficient in multiplication, subtraction and division, as it requires no checking and proof of the correctness of the calculation is always visible. The Comptometer is probably a faster machine, but requires an experienced operator, and the result must be checked, as there is no visible proof of the correctness of the calculation. The Sundstrand adding machine is also a very valuable machine, easy to operate, simple and speedy and somewhat cheaper than the larger machines. The best check protector possible to purchase should be supplied the cashier.

A small-size multigraphing machine will be very valuable in getting out letters, circulars, price lists, etc., for the sales

department and to the growers of produce, but where the finances will not allow this expenditure it will probably be better to have such work done by a public stenographer rather than to send out poorly typed mimeographed letters. A general assortment of small machines, files, etc., usually found in any well-regulated office, such as corporation seals, stapling machines, automatic numbering machines, etc., and a good library consisting of technical books on canning and packing, fruit and vegetable growing, etc., a good encylopedia, atlas, maps, etc., will be found very useful.

Additional equipment will be needed for the timekeeping office in the factory, but this will be discussed later on.

Assignment No. 3

Office Rules and Regulations

These rules are not made to interfere with the individual rights of any employee.

Do the right thing at the right time, and in the right way; eliminate errors; develop resourcefulness; be courteous.

Become thoroughly informed regarding that portion of the business in which you are placed. Visit the factories; learn their location, their operating departments, and become acquainted with the heads of the departments.

The packing season means from seven days, or one week, prior to the actual commencement of the packing operations until seven days, or one week, after the close of the packing operations. During the packing season of each year the office hours for all employees will be from 8:30 a. m. to 5:30 p. m., except that all men employees will be expected to remain at work when requested to do so by the person in authority and when necessary to complete their work for the day.

On Saturdays during the packing season the office hours for all employees will be from 8:30 a. m. to 1:00 p. m. with no lunch hour, except that all men employees required to work in the afternoon shall have their regular hour for lunch.

After the close of the packing season the office hours for all employees will be from 8:30 a. m. to 5:00 p. m., and on Saturdays from 8:30 a. m. to 1:00 p. m., with the same rule

for overtime for all men employees as is in force during the packing season.

As far as possible all employees must be punctual and regular in attendance.

If an employee knows in advance that he, or she, must be absent, permission must be obtained from the head of the department in which the employee works for such absence. Full pay will be allowed for all holidays.

All employees after being in service for one year shall be entitled to two weeks' vacation with pay. Such vacation must be taken between January 1 and June 1, except when there is special reason for another time, when permission must be secured from the proper person.

Be cleanly and neat in appearance. Both men and women will avoid all extremes in styles and color.

The taking of subscriptions for the benefit of employees, for flowers, for purchasing presents, or for any other cause, is strictly forbidden except with the consent of the general

manager.

The use of gum, tobacco and lunch in the office is forbidden. There is no objection to the eating of candy if not overdone.

The use of the telephone for long and unnecessary conversations by employees is forbidden.

The privilege of the phone is readily granted whenever it is a case of emergency or for quiet conversations with friends, but this privilege must not be abused by the use of slangy, frivolous or unnecessary conversations.

Remember there are others in the office besides yourself and while there is no objection to friendly conversation. between employees these conversations must be carried on in a way that will not distract the attention of those not interested.

Employees must not report deficiencies or "knock" their fellow employees. Those in authority only shall judge the efficiency of all employees. The general manager, the sales manager and the office manager alone have the authority of enforcing these rules and will hire and discharge all help.