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Wage Earning and Education by Rufus Rolla Lutz
page 97 of 187 (51%)
this general distinction may be made between promotion in clerical
work and in administrative work; in the clerical field it tends to be
automatic but limited; in administrative work it comes more often
through a worker's initiative or individuality than through automatic
progression and it has no arbitrary limits.

Obviously one kind of person will be adapted to an administrative
career; another to a clerical one. Even a beginner in wage earning
might be able to classify himself on a basis like this; yet it is not
essential, for in many cases it is possible that his first positions
recognize this choice. He needs fundamental experience in business
methods whatever he is going to do; and for most administrative
positions he needs maturity. He can achieve both by serving an
apprenticeship in some form of clerical work. The important things for
him in the early part of his career are to understand the distinction
between the two classes of occupations; to sense the relation he holds
to the business as a whole; and to act intelligently in the matter of
making a change.


BOOKKEEPING

The bookkeeping which modern business, except in the small
establishment, demands of young workers is certainly not the journal
and ledger bookkeeping of the commercial schools. A modern office
organization may have in its bookkeeping department of 20 persons only
one "bookkeeper." This person is responsible for the system and he
supervises the keeping of records and the preparation of statements. A
minority of his assistants will need to be able to distinguish debits
from credits; the rest will be occupied in making simple entries or in
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