BULEETIX 178, U. S. DEPARTMENT OF AGEICULTUSE. 
well as in the larger organizations, knowledge of accounting and of 
the business principles involved in the particular type of cooperative 
organization are essential, as the manager in these cases must per- 
form ail the accounting duties in addition to those of the general 
manager. The office manager of the small organization is relatively 
just as important a personage in helping to promote or defeat the 
objects of the cooperative scheme as is the office manager of the 
largest organization. 
The office manager should have executive ability and a broad 
point of view, combined with the ability to perceive the importance 
of details. He should have the power to direct others and the 
ability to maintain a happy, harmonious spirit throughout the 
organization. 
In no other business is the quality of courtesy more essential. The 
office force deals in most cases with members who are part owners 
of the business, and who in all cases must be treated with courtesy. 
A spirit of enthusiasm should always be present in the office, in order 
that the grower may be impressed with the business-like appearance 
of every thing — the activity, the openness of the business, the meth- 
ods used, and the promptness and accuracy with which the work is 
done. 
The office manager should keep in touch with other organizations 
and with the progress, development, and improvements in existing 
practices of cooperative organizations generally, thereby being in 
a position to take advantage of anything that will be of benefit to 
the office. 
OFFICE EMPLOYEES. 
In a great many organizations there is a rush during the market- 
ing season, which usually does not extend over two or three months; 
this is followed by a season of comparative inactivity. The clerical 
help can not be retained during the dull season. This necessitates 
the breaking in of new men each year, and is a very unfortunate 
feature. One of the greatest employers of office help in this country 
claims that it costs $100 in loss of supplies, time, and training by 
higher salaried employees, in mistakes that must be corrected, etc., 
to break in each new clerk. If possible, at least all the head men 
in an office should be retained throughout the year. This applies 
to the small concerns where the manager and a helper are the only 
employees. 
A great many organizations have introduced separate depart- 
ments which handle commodities other than those which would 
come regularly under the head of growers' supplies, for the pur- 
pose of keeping the office force intact during the slack season of 
the vear. In the case of some fruit associations this has taken the 
