Auguste Lutaud.

The Business Educator (Volume 24) online

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the pupils understand it because of
the number of little details that must
be observed.

I would have a short drill first in
ruling single and double lines on a
ledger. The pupils should have be-
fore them a working sheet or state-
ment of Profit and Loss to be used
as a guide in closing. The first clos-
ing should include the study of mer-
chandise, expense, Profit and Loss,
and the proprietor's account. The
teacher will avoid making the closing
merely an imitative exercise if he will
insist on pupils telling him how and
why each step is taken before the
step is put on paper. Pupils should
be questioned on the reason for clos-
ing each account, the result it is de-
sired to show, and last, the formal
method of doing it. Teachers cannot
too strongly emphasize the mathe-
matical reasons for transferring all
red-ink items entered in the various
accounts. Don't simply tell pupils
that every red-ink item must be trans-
ferred to the opposite side of some
account in black ink. They must see
by concrete examples that the ledger
cannot be kept in balance unless this
is done. The teacher should, by
blackboard illustrations, trace the
changes in the trial balance due to
every red-ink item entered. This
should always be clinched by taking
a trial balance of the ledger after

Teachers may think that the work
outlined here will take up too much
time, but it is justified by the fact that
nothing that can be studied will help
to give pupils an understanding of
the subject as this study of the analy-
sis of accounts. It will help to give
them inquiring and investigating
minds that will aid them very much
in the advanced work and later in
business. Nothing in the study of ele-
mentary bookkeeping will help so
much to give them power and initia-

&w&uJ//i4M&&uxi&r &



The B. F. Goodrich Rubber Co.
Akron, Ohio

By special arrangement with the above
company we are privileged to reprint a series
of Copyrighted booklets the company is pub-
lishing for their correspondents. We consider
them exceptional. y excellent and our readers
specially fortunate in having the opportunity
to study these monthly messages to corre-
spondents. — [Editor.]

No. 10


It is more difficult to sell the dealer
by mail than it is to sell the consumer.
The dealer receives scores of personal
calls as well as much sales material,
urging him to buy various kinds of
goods. Competition for his business
is keen, because his orders are usually
large and he is usually good for repeat
orders. To write him letters he will
not "waste-basket." we must bring
ourselves into intimate relations with
him and make our letters reflect his
vital everyday problems and interests.
In other words, we must make our
letters reflect his thoughts, his lan-
guage, his wants and his problems if
we expect our letters to "get under
his skin."

It is difficult for us as manufactur-
ers to appreciate the dealer's ppint of
view. Our ability has been eilisted
in making quality goods, and we are
saturated with facts and figures about
our process of distribution; the size
and importance of our factory and our
large output of products. We often
forget that the dealer is not interested
in these things and that letters which
concentrate upon them fail to arouse
his buying desire. Too often our let-
ters are built around the manufac-
turer's interest instead of the dealer's
and as a result they do not make him

The following letter will show how
the correspondent is apt to steep him-
self in his own interests, and utterly
disregard the viewpoint of the dealer:

"Dear Sir:

Accept our thanks for your favor
just received. We are glad of this

opportunity to forward you
"Our a catalog showing the styles
Stock" which we carry in our Stock

Room ready for imme-
diate use.

Of course it is impossible to show
all the styles which we make. The
illustrations shown simply
"Our" represent some of the sea-
styles son's best sellers as selected
by the leading retailers from
our two hundred and fifty styles de-
signed by our selling force.

Our shoes are correct in every
sense of the word. Our oxfords

possess superior fi 1 1 i n g
"Our" qualities. They do not gap
oxfords at the ankle; they fit closely

and do not slip at the heel;
they are the coolest shoe for summer.
We have them in Green, Red, Tan.
Black and Patent.

Our guarantee is something that

is of vital importance to

"Our" you if you care to be

guarantee assured of full value for

your money spent.

We can make for any style required,
it" you fail to find illustrated in our
catalog just the shoe you
"Our" desire at the present time,
catalog We will forward the shoes
prepaid upon receipt of your
order with price and will strive to
serve you in a most satisfactory man-

Yours truly,"

This is a self-centered letter. It
says nothing of the slightest interest
to the dealer; hence it could not be

Claims about quality, statistics
about sales, age in business and pic-
tures of "our factory" are mere bom-
bast. It is a delusion to think that
such sales talk will hypnotize any
dealer into becoming interested.
There is not the slightest indication
in the entire letter that the writer
has acquainted himself with the deal-
er's problems. There is little that
would link up buyer and seller.

Another mistake we often make is
the failure to distinguish between the
dealer and the ultimate consumer.
The dealer is generally not a user. He
does not use the tennis balls, hot
water-bags or belts about which we
arc writing, ff we write him in the
same strain, that we write the con-
sumer, our letter is bound to fall flat.
The following is a consumer's letter
which would bring poor results if
mailed to dealers:

"Dear Sir:

Our rubber sole is the most com-
fortable of any on the market today.
It is flexible and soft, making walking
a comfort.

It outwears leather and is cheaper.
When worn down almost as thin as
paper what is left is as good and of
the same quality as when the sole was
put on.

Rubber soles are non-conductors of
heat and, therefore, cool in summer
and warm in winter.

Shoes on which our rubber soles are
used are weather-proof and come in
sizes that will fit any foot in the fam-
ily. Our rubber soles are a tried and
proved selling material and the result
of years of experiments and tests.

Use the inclosed letter blank and
get some of these soles along with
advertising matter and window dis-

Yours truly."

This letter might bring orders from
consumers but never from dealers.
The writer has entirely failed to put
himself in the place of the dealer. He
has proceeded on the mistaken as-
sumption that the buying motive of
the consumer and dealer are the same.
We must remember that the dealer is
most interested in three factors:

1 — Has it a demand?

2 — Will it make a profit?

.1 — Will it please the trade?

The ultimate consumer who buys
our products considers first what the
retailer considers last — SATISFAC-
TION. The dealer does not ignore
this, but he trusts to the manufacturer
for this quality.

He realizes that the consumer's
satisfaction is small consolation to
him if he buys a dozen articles and
sells only one, or if he does not make
enough profit on the dozen to meet

We have devised many methods of
helping the dealer sell his goods. We
advertise liberally in local and na-
tional papers, we send him cuts or
copy for use in the newspapers of his
city, distribute samples, send window
displays and printed matter, and give
him advcie on questions he may have.
All this is sales talk and of interest to
the dealer. These things are weapons
you can use. You can tell him about
other dealers who made big profits
under circumstances similar to his
own. If the goods have been profit-
able to others, they are bound to in-
terest him.

The following letter brings out how
a correspondent can inject the "you"
appeal into his letters to dealers:

"Dear Sir:

Whatever is best for you as a
dealer is best for us as a manufac-
turer. Your success is our success.

This is the basis on which our 1918
Selling Plan is offered.

It insures you against price decline,
gives you the privilege of exchanging
goods for credit and allows you to
return goods at the end of the season.

You buy from a preferred dealers'
list and sell to the consumer at a
margin which insures you a profit
on each sale.

It gives you extended payments
privilege and early shipments which
protect you against delayed shipment
due to traffic congestion.

Goodrich advertising is built around
Gal— 13

the dealer. Our big advertising ser-
vice v\as created years ago FOR

The Goodrich dealer represents a
factory making everything that's best
in rubber. An organization whose
ideals are justice and service, and
whose good-will is dedicated to fair

We should like to have YOU han-
dle Goodrich products in your local-

Sign the inclosed card and complete
details will go forward to you at
once. Yours truly,

The B. F. Goodrich Rubber Co."

In your letters to dealers, you must
impress upon their minds that articles
which are well advertised and estab-
lished are always safe to buy and
guarantee a good profit.

Discussing the quality of your ar-
ticle is permissible if it shows the
salability of the article, but it is some-
thing that can be overworked. If an
entire letter is used in a rhapsody
about quality, it is ineffective. If
(Concluded on page 24")

^ <!MJ&u&n^&&uxi&r &

Report of the Twenty- First Annual Convention of the

National Commercial Teacher's Federation

Chicago, December 26-29, 1917

Doctor Swiggett: Fellow work-
ers: Naturally I appreciate deepl} -
President Owens' very pleasant in-
troductory remarks, but really, it was
unnecessary for your president to
state that I have fellowship in this
association. I spent a most pleasant
period of two days with you last
year, memories of which have been
with me through the past year and
were urging me on to Chicago at
this time. Unfortunately I was pre-
vented by a very severe cold from ar-
riving according to schedule, and I
was even afraid until yesterday that
f was not going to get here for to-
day. But with the best intentions
and with the pull of fellowship I am
here and delighted to be with you.

May 1 not say at the outset that
all has been said by the previous
speaker which 1 might hope to say
had I chosen her theme as the sub-
ject of my brief remarks. How well
it was said! The things she men-
tions are the really vital things we
are all working for, striving to lay
firm hold on in every class of in-
struction in public or private school:
and even outside of the classroom
whenever we can as our several
paths cross, we are, or should be.
giving a helping word. The great
word "service," boldly arranged in
lettered sequence, it seems to me,
should be emphasized somewhere on
the wall at all meetings of this Fed-
eration; to remind us constantly that
service is the goal of our common

But service — what does it mean,
what does- it spell? It means, does-
n't it, above all things, that we have
a real basis of co-operation; that we
see something outside and beyond the
small sphere within which we may be
working. So much of our silendid
effort in these recent months of stress
and struggle has been due in large
measure to the fact that our great
country was brought face to face with
the stern reality that it had not na-
tionally or locally learned this lesson
of co-operative service so that it
could be practically exemplified in the
daily round of duties. Isn't that

I can safely say without misunder-
standing that the recent necessity for
Federal control and direction of rail-
roads lay not entirely through the
sole failure of the railroads to co-
operate, but in part, as well, through
the failure of the people and even of
the Government's agents, to co-op-
erate with the railroads.

Be that as it may! Certainly as a
consequence, many people who had
never learned this lesson in school
or in life are now striving their best
to become a working part, as it were,

of this magnificent system of ours,
built up. as we know, through indi-
vidual initiative. Many of our great-
est men have learned this lesson of
co-operation over night. There has
not been irremediable hurt and harm,
because all that is in the way of be-
ing remedied, and there may come
out of it in time a good that will be
to us as a Nation's priceless heritage.
That is merely my private opinion,
the opinion of one who reads with
some attempt at reflection, honestly
endeavoring to interpret clearly. And
after all. as I have said, this is for us
all right now the great lesson. It is
something we are looking forward
to now, not only in getting together
for the accomplishment of the im-
mediate thing before us, but as you
know — I am quite sure many of you
better than I — following the achieve-
ment of a military victory there come
far greater things that are won by
that victory. We say that those
things are to be achieved in what we
call the reconstruction days, and our
Allies, too, in this respect, have been
most wise, having early begun to
prepare for the days to come. That
time is with them, "the day." It is
the day of reconstruction along eco-
nomic lines through a practical car-
rying out of policies of co-operation.
All this, it seems to me, is the work
of the schools. You can't get it first
in life except in moments of great
National crisis, and we will have to
go back again into our schools, and
perhaps even to the elemental
grades. Many bureaus and commis-
sions organized today directly by the
Government, or committees appoint-
ed by the various National associa-
tion to co-operate with the Govern-
ment, are trying to do something in
and through the schools. They must
go back to a basic, to a primary
statement of co-operation, and work
out from that through the elementary
into the grammar and high schools
and all related schools that are asso-
ciated with the public schools of the
country. The failure to so proceed
explains, in large measure, what I
think to be a loss in training for busi-
ness, a topic on which I feel that I
should say just a word in order to
justify my being here.

Training for business means train-
ing, doesn't it, for a certain specific
and definite thing. It is instruction
to some definite vocational or profes-
sional end, whenever business be-
comes a profession. In some way in
our own country we have until quite
recently considered training for cul-
ture and citizenship as the sole duty
of the school, and looked upon edu-
cation as the school's one priceless
privilege. I like, however, to differ-

entiate between education and ifc-

Up to a certain point the English,
who really gave to us our school sys-
tem, built their own magnificent sys-
tem at the top of which is Oxford,
solely, it seems to me, with the idea
of education in mind. That system
has given us the best example of
regent in the world. It has given a
degree of mental patience that is
extremely difficult for us to under-
stand in men when they are placed
in trying circumstances, out in Africa,
in India, anywhere else in the world
where Englishmen congregate and
do their bit in carrying out in some
way that splendid imperial policy of
Joseph Chamberlain. That is what
it has done for England abroad. But
back at home it did not enable the
Englishman to do so well along the
lines of practical instruction. In the
proportion that England perhaps as-
sumed a larger and larger position
of dominance through diplomacy, her
great rival assumed a larger and
more secure position in what we may
call industrial efficiency in the pre-
paration of raw materials and in their

I want to make quite clear this
essential difference between the pur-
pose and value of educational instruc-
tion. It is necessary first of all to
see this one point clearly, namely,
that a man isn't going to be damned
for all time because he takes only a
course in comm,ercial education; that
for the time being far more desirable
perhaps than the culture of education
is the efficiency of trade and com-
merce through technical instruction.
I wish I had time to tell you, but
you are doubtless just as familiar as
1 with the needs and demands in this
country for this type and kind of in-
struction. It isn't that the opportun-
ity for this instruction itself isn't at
hand, but it is rather a lack of proper
relation between it and local and Na-
tional commercial needs. I have only
recently sent out a questionnaire to
the secretaries of chambers of com-
merce in some 400 of our leading cit-
ies, to find out if possible what their
local needs may be. I was told at the
time of sending this questionnaire
that I should not expect more than
15 per cent of replies. I am gratified,
however, to state that as I was leav-
ing Washington only about four
weeks after mailing the questionnaire
there had been received something
like .")() per cent of replies, and many
of the secretaries wrote me, "We are
very sorry that we haven't this infor-
mation, but a committee has been
appointed to make a survey of the
want." That is a fine example, may
I not say in passing, of the very
co-operation we have been talking
about and which we need most in our

An adequate course in commercial
education with a specific end in view,
is America's great need and oppor-
tunity. We shall not be concerned
so much with production in these re-
construction days as we shall in dis-
tribution. If this is true we need

'y/u''j6ujS/tt'jJ-C'dut&6r &

courses in commercial education far
more, in my judgment, than we do in
industrial education, and I say that,
not simply because I am the special-
ly in commercial education, for if I
thought the other, in all fairness I
should be asking for it.

You have only to examine and see
how we have relatively declined in
our exports of food stuffs and agri-
cultural products. See how great has
been the increase in statistics that
relate to manufacturing centers!
Read and interpret these statistics!
I have one fault to find, let me say
just here, with all school people:
They do not read the right kind of
inferences out of statistics. Now if
commercial teachers are not going to
read and interpret correctly statis-
tics, something is radically wrong
with our courses in commercial edu-
cation. And so, while we need men
and women and shall always need
them in the service of production, we
shall have the novel and relatively
larger need for thousands of men and
women to take our manufactured
wares and distribute them throughout
the world. Do you know why we
are going to have to distribute them?
Some men state that we are on the
eve of a great National bankruptcy
if we do not. I do not think, how-
ever, it is quite so bad as that. You
know enough about finance and
about unstable exchange to know just
what confronts us. Let us face the
issue squarely and prepare courage-
ously by wisely directed efforts in
the schools for an economic policy
that will carry us safely through the
reconstruction days. Realize, for ex-
ample, the great amount of invested
wealth in this country, the large
number of industrial plants recently
established, and the still larger num-
ber that have been diverted from
what we call, if you please, natural
lines of trade into lines unnatural
from the standpoint of commerce.

Think, for example, of the shock
of readjustment! We surely need as
a Nation, therefore, to formulate and
inaugurate at once some well-con-
certed Federally supervised policy of
foreign trade that will quietly and
gradually divert all of those factories
now engaged in emergency produc-
tion into lines of natural trade. But
we can't consume all that they will
produce; we must have foreign mar-

All of you, therefore, engaged in
commercial education, will have in
consequence to do your bit by exam-
ining first, what are the local trade
needs of your community and then
attempting to build up in your schools
a course of study that will be helpful
in solving your local trade problems,
but most helpful in so far as it re-
lates to or in harmony with a Na-
tion or Federal trade policy.

Now that isn't going to be so hard
because we are all thinking or begin-
ning to think along this very line.
This is the supreme opportunity for
service of all the commercial schools
of the country, public and private —

and I like to think, too, that the pri-
vate school men are getting more and
more into the school game of the
community in which the school is sit-
uated, and that this type of school is
feeling itself more and more a part
of the school life of the community.
As I told you last year, I view this
as a measure fraught with the great-
est importance, namely, the partici-
pation of the private business school
in the school life of the country.
And yet, do you know, some of the
best modern schools in England have
been built up in this way, and nearly
all of the high schools of commerce
in France have had their beginnings
in this manner.

As a Nation we want no waste; we
want no loss. We are priding our-
selves on our efficiency and we can't
have it, it seems to me, until we are
all pulling together in this spirit of
co-operation, utilizing as an asset for
the accomplishment of the end
schools that have been so long es-
tablished in our midst for successful
training of vocational business.

May I now close by relating to you
briefly a story of statistics that bears
somewhat on the points I have
touched upon in my rather rambling
remarks. If I were to ask you now,
"Izvinitie, vi govoritie po russki?",
how many of you not born in Russia
or of Russian parentage could under-
stand that? And yet it means, "I beg
your pardon, do you speak Rus-
sian?" I learned last summer that
England had been getting ready to
capture Russian trade through having
a sufficient number of well prepared
young Britishers to sell textiles in
Russia, and that England was en-
deavoring to do this thing largely
through the chambers of commerce
and its county council schools. The
relation between them is such that
it is a very easy matter for the cham-
ber of commerce to insist that the
county council school put in some
Russian. They began quietly; we
didn't hear much about it. And yet
there are 28 of these schools teaching
Russian in the City of London alone.
The ten large universities of England
with an attendance reduced 40 per
cent a year ago and reduced full 50
per cent in the last 12 months, are all
teaching Russian for commercial

This situation in England was so
very interesting that I said, "Let's
see now what the situation is in the
United States," so I sent a letter of
inquiry to those institutions where I
knew Russian should be taught ac-
cording to their published statements.
There are only eleven of these insti-
tutions in the United States. I do
not feel at liberty to mention any
names, but one of the largest univer-
sities in the south wrote me that "We
had three courses announced in our
catalogue, but we are not offering
Russian this year because there is no
interest." Two universities in two of
the largest cities in the United States
have this year only four students en-
rolled in Russian, and they are taking

this language principally to find out
just what relation it is to Sanscrit.
Three of the institution are in agri-
cultural communities in the middle
west where there is no such cogent
reason for studying Russian for for-
eign trade as there is in New York,
Chicago, or Philadelphia.

I shall not dwell further on this
situation but shall leave it to you to
read out of this little statement in
comparative statistics the lesson
that should be patent to us all. My
final word is an appeal to the private
business school men and to the prin-
cipals of high schools in our large
manufacturing cities to make imme-
diately some kind of a survey of the
domestic and foreign trade needs of
these cities, and endeavor to so mod-
ify or readjust their course of study
that there may be in their respective
cities adequate educational opportuni-
ties to meet the needs of trade and
commerce. (Applause.)


Online LibraryAuguste LutaudThe Business Educator (Volume 24) → online text (page 22 of 77)