The treasurer of the corporation may be the accountant and also act as credit man. The advertising and sales managers may be one, or the superintendent may be the purchasing agent as well. The point intended to be emphasized is that there are certain duties to be performed, certain responsibilities to be met, certain authorities to be assumed even though it be but a one-man business. And in this is illustrated the importance of creating any business organization without regard to individuals. =9. Organization of Mercantile Business.= Leaving for a time the organization of a manufacturing enterprise, we will consider the application of the principles of organization to a trading business. In such a business, the administrative section remains the same: stockholders, directors, officers, executive committee, general manager. At this point the business naturally divides into the departments of _buying_ and _selling_. [Illustration: Fig. 3. A Chart of a Corporate Trading Enterprise] The buying department is subdivided into _purchasing_, _stock_, and _shipping_. The subdivisions of the sales department are _sales_ and _accounting_. Our chart of the organization shown in Fig. 3, follows the same lines as Fig. 1, the only change being in the main divisions. Advancing the next step we find the executive officers in charge of the several divisions of the work, corresponding very closely to those shown in Fig. 2. The buying department is in charge of the _Purchasing Agent_, _Chief Stock Clerk_, and _Shipping Clerk_, or _Traffic Manager_, as he is sometimes known. The selling department is in charge of the _Chief Accountant_, _Advertising Manager_, _Sales Manager_, and _Credit Man_. This is shown clearly in the chart, Fig. 4. Lest an erroneous impression be gained, it may be well to state at this point that the advertising and sales managers must work in perfect harmony. Indeed, advertising is one branch of the sales department and the success of one is so closely interwoven with the other that no important step should be taken by either independently. In many large concerns, the sales manager is the real advertising manager, even though another may supervise the actual routine of preparing advertising matter. A competent advertising man makes a successful sales manager, and every sales manager should have advertising training, for the purpose of advertising is to create a demand and assist in making sales. Referring again to Fig. 4, it is seen that both buying and selling departments are under the control of the general manager, from whom direct lines of communication lead to every division of these departments. Direct communication is also maintained between the two departments. The accounting division keeps the accounts of the buying department; the sales division must be in communication with the purchasing and stock division in respect to maintaining the stock to be sold, and with the shipping division in respect to the filling of orders.