Advertising and sales organization sales records 120 street car advertising 91 systems and records 63 Advertising and salesmanship 93 B Back orders 199 Branch house credits 144 Business organizer 11 Business statistics 287-329 administrative costs 308 commercial costs 308 daily mail report 312 postage record 313 stationery and supplies 315 weekly mailing report 315 weekly postage report 315 statistical department 287 customer's profit records 303 department sales 297 expense distribution 295 mail orders 295 records of shipments 289 returned goods 291 sales costs 288 salesmen's records 292 total commodity sales 297 trading statements 299 value of profit figuring 303 C C.O.D. deliveries 224 Chart of expense distribution 40 Chart of salary and wage distribution 38 Charting the organization 16 Checking shipments 200 Chief accountant 29 Chief engineer 32 Chief stenographer 29 Class rates 186 Collections 148 Collection systems 152