The form shown should be loose-leaf, and made in duplicate. One copy goes to the comptroller and one is kept by the chief stenographer. The size can be increased to accommodate a large number of departments or stenographers, but rather than use a sheet that is bulky, it is better to use more than one sheet. To provide for a monthly distribution of costs, these reports should be closed on the last day of the month, regardless of the day of the week.

Hints for Stenographers. Telegrams. When a telegram is sent, it is safe to assume that its object is to secure quick action; otherwise a letter would serve the purpose. Telegrams should, therefore, be transcribed and dispatched immediately, regardless of any other work that may be on the machine.

It has become the usual custom of business to confirm telegrams by mail. The more usual custom is to write a letter, in which the telegram is quoted, but the matter can be handled with less labor by the use of triplicate telegraph blanks. The original is the regulation blank supplied by the telegraph companies; the duplicate is on a sheet of the same size as the telegraph blank, but printed as shown in Fig. 8; the triplicate is a blank sheet of paper. The duplicate is mailed to the correspondent, while the triplicate is filed with his correspondence. Unless some special explanation is demanded, it is unnecessary to write a letter.

Don'ts. Don't keep your employer waiting while you hunt for, or sharpen, a pencil. Always keep a supply of at least a half-dozen well-sharpened pencils on hand. Keep them in a handy place and take them with you when your employer calls you to his desk to take dictation. Remember that his time is more valuable than your own.

Don't be afraid of working a few minutes overtime, when requested to do so. Only an unreasonable employer will ask you to work after hours, excepting when it is really necessary. But occasionally something will come up at the last moment, making it necessary to write and mail a letter that night. Remember that what seems to you a trivial matter, may be of the utmost importance to your employer.

Don't overlook the important letters. If you handle a heavy correspondence there will be many days when you will find it impossible to transcribe all of the dictation you have taken, but some of the letters will be important while others can be held over without loss. Write the important letters first; if you are not sure which they are, ask your employer. He will appreciate your interest.

Fig. 8. Confirmation of Telegram

Don't overlook the necessity of learning something about the business in which you are employed. Every business has its own nomenclature—technical terms peculiar to the business, with which you may be unfamiliar. When you accept a new position, read the catalogs, circulars, and other literature of the house; this is the easiest way to familiarize yourself with the technical terms. You will find your position improved if you can correctly transcribe the terms peculiar to the business.

Don't waste envelopes and postage. Your employer may write a half-dozen letters to one firm the same day. This frequently happens in writing to branch offices and agencies. See to it that all letters to the same address are enclosed in one envelope. The saving in postage will be very considerable.