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accounts activities amount application areas aspects Association of Wholesalers basic buying cash checking Coffee intermission compensation CONTROLLING ACCOUNTS cooperation cost COURSE The Ohio coverage credit manager Cullman current assets current liabilities Davis delegate determination disciplinary action earnings effective equities evaluation executive factors financial statements firm functions grievance gross profit handling human relations important Income Statement increase individual interest interview inventory investment involved job analysis labor leadership limits loss M. J. Jucius managerial measure merchandise method morale needs objectives Ohio State University organization ownership equities performance policies positive motivation possible present procedures profit proper purchase quantity discounts rate of turnover reports responsibility risk sales manager sales meeting sales volume Selection selling selling techniques small order problem sources stock control Stock Turnover subordinates supervision supervisor techniques tests tion trade University National Association WHOLESALE MANAGEMENT COURSE workers York