ON THE SUBJECT OF

BUSINESS STATISTICS

1. What are the functions of the statistical department?

2. Into what two classes are commercial costs divided?

3. How are sales costs classified? To what class does the railroad fare paid by a traveling salesman belong?

4. How can a record of goods received be obtained by the statistical department?

5. How should this information be recorded?

6. What special purpose does this record of purchase serve?

7. What is the first record required in figuring profits on sales? How is it obtained?

8. Why is a record of goods returned by customers needed by the statistical department?

9. How would you provide for a record of a salesman's sales of a single commodity? Illustrate.

10. Illustrate and explain the form you would use for a record of a salesman's total business.

11. In tabulating sales, how would you treat the sales of the mail-order department?

12. Discuss the proper method of distributing general sales expense.

13. What facts are shown by a record of the total sales of a single commodity? Illustrate the form you would use to bring out these facts.

14. Why are properly classified departmental sales records of importance?

15. Discuss the subject of trading statements and illustrate a form for such a statement.

16. Why is a record showing the profits on the business of a customer, of value? Illustrate a form for a condensed record.

17. What classes of expense are included in the term administrative?

18. Illustrate and explain a suitable form for a daily record of the work of a clerk in the mailing room.

19. What is the purpose of a daily mail report? Illustrate the form you would use.

20. Explain, and show necessary forms for a system designed to maintain an accurate check on the postage account.

21. Illustrate and explain a form for a weekly postage report.

22. In preparing a summary of administrative expense, distributed by departments, on what basis would you distribute the item of insurance on office furniture and fixtures?

23. Prepare a profit and loss statement (using your own figures) showing profits earned by each of four departments.

24. On what basis have you distributed administrative expense in the above statement?