Whether the goods are shipped by freight, mail, express, or all of these. Whether copies of the bills have to be made for any other purpose. Whether a copy of the sales sheet has to be sent to the home office, or made for any department. If additional copies of either are necessary, what colors to use for readily distinguishing them. How many ledger clerks, and how to sort their work to the best advantage so that each clerk handles his work only. How to file office and factory copies for quick reference. How to plan all the above so that improper filing of sheets does not destroy the chain of record. The reasons for these considerations will be better appreciated after further progress is made. If the business student learns the capabilities of office machinery, the advantage of manifolding, the use of colored papers, and the important feature of correctly grouping statistics (which is almost an art in itself), he will have accomplished much. He should learn also to develop his own power of originality and suggestion. The natural order in which order billing and shipping ought to be presented is the way in which the transactions occur. Methods of billing (making out invoices) in many businesses govern the manner in which the orders are made up, and therefore will be considered first. In order to more clearly bring out the advantages of new methods, it is deemed advisable to consider old-style methods and contrast them with the newer ideas. By showing the weak points in the older methods and why the new are better, the gradual evolution and improvements can be traced. =Old-Style Method of Billing and Making Wet Copy in Tissue Book.= There are enough firms who still follow this plan of billing to resent the term "old-style." The best that can be said for this plan is that it is shorter than writing the bill-and-sales book, or sales journal, separately. The wet copy takes the place of rewriting the bill. One objection to this method of copying bills is that if all the bills are copied some of them are either blurred or are too light when the copy has dried on the tissue leaf. This is a difficulty which can be corrected by careful attention. The worst feature is that one never knows whether all the bills have been copied, and there is no way of knowing this unless the copies in the tissue book are checked back with the orders from which the bills were made. Many firms spend thousands of dollars in advertising, traveling expense, labor, etc., ship out and bill large invoices of goods, "double check" the invoices, and leave the copying of the invoices in tissue books to a young office boy. They never think to check back the invoices with the orders to be absolutely certain that the goods have been _charged_ as well as invoiced (billed out). [Illustration: Fig. 4. Old-Style Cloth Bath. _Underwood Typewriter Co._ ]