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.