OFFICE ADMINISTRATION 1

04 CHAPTER 4

OFFICE LEARNING OUTCOMES
STATIONERY AND At the end of this topic,
students should be able
SUPPLIES to:

• Discuss office
stationery

• Categorize the
selection of office
stationery and
supplies

• Discuss the
advantages of
standardization of
office supplies

• Outline the principles
of purchasing office
stationery and
supplies

• Choose the essential
of a good system of
regulating stationery

94

CHAPTER 4: OFFICE
STATIONERY AND
SUPPLIES

CHAPTER OVERVIEW

4.0 OFFICE STATIONERY AND SUPPLIES

4.1 OFFICE STATIONERY
4.1.1 The significance of controlling office stationery and supplies

4.2 CATEGORIZE OF OFFICE STATIONERY AND SUPPLIES
4.2.1 The standard brand or non-standard brand of office stationery

4.3 DISCUSS THE ADVANTAGES OF STANDARDIZATION OF OFFICE
SUPPLIES
4.3.1 The advantages of standardization of office supplies

4.4 THE PRINCIPLES OF PURCHASING OFFICE STATIONERY AND SUPPLIES
4.4.1 The principles of purchasing office stationery and Supplies
4.4.2 The methods to reduce stationery cost

4.5 THE ESSENTIAL OF A GOOD SYSTEM OF REGULATING STATIONERY
4.5.1 Purchasing procedure
4.5.2 Issuing system
4.5.3 Stock control
4.5.4 E-commerce

95

4.1 OFFICE STATIONARY

1 Stationery are 2 The sample of
consumables
item that stationery is paper,
always been carbon, ribbons,
pens, spins,
used in the
office staples, rubber
bands, file folders,
operation.
file boards, file
boxes, envelopes,

writing pads,

markers, paper clip

and etc.

96

4.1.1 The Significance of
Controlling Office
Stationery and
Supplies

• Office stationery and supplies play an
important part in office operation. A proper
managerial control should be implement over
it. It is to ensure the office workers been
provided with the BEST TOOLS for them to
PRODUCE THE BEST WORK and opposite from
it, every ADDITIONAL PAPER means
INCREASED COST IMPACT to the organization.

97

CONCERN OF MONITORING OFFICE
STATIONERY AND SUPPLIES

• AVOIDANCE OF LOSSES
• Factors of losses office stationery and supplies:
• Careless handling of office stationery document
• Over stoking of stationery items.
• Non control storekeeping and careless use
• Reduction in stationery items
• Purchase and supply of defective or substandard

materials.

COST
The organization is not only bare the cost of purchase
office stationery and supplies but also:
• The labor cost of handling the stationery stocks
• Cost of lighting and space engaged for storage of

supplies
• Interest of capital tied up in stationery stocks.

98

CONCERN OF MONITORING OFFICE
STATIONERY AND SUPPLIES

• CONTINUOUS SUPPLY OF STATIONERY
• Continuous supply of stationery must meet the office

requirement.
• Problem might arise:

✓Lavish purchase of stationery involves cost
✓Shortage of supplies affect routine office work

• To reduce these problem a proper monitoring of
supplies need to be implemented.

QUALITY

Each of organization concern to purchase a correct
type of stationery and supplies.

Substandard quality paper, and envelopes of an
improper size resulted:

• Waste of stationery
• Affect the reputation

99

4.2 CATEGORIZE OF OFFICE
STATIONERY AND SUPPLIES

4.2.1 STANDARD BRAND
The Categories:
• Well known product
• Best quality
• Durable product

SUB-STANDARD
BRAND

• Less known product
• Low quality
• Non-durable product

100

4.3 THE ADVANTAGES OF
STANDARDIZATION OF OFFICE

SUPPLIES

4.3.1 The advantagesof Standardization

Standardization of office supplies is an important job in any
organization. Standardization has the following advantages:

It ensures uniformity in the specifications of the
items required by the various department.

It encourages simplicity by eliminating unusual
and complicated articles.

It discourages the purchase of sub-
standard supplies which leads to economy
in usage and storage.

101

4.4 THE PRINCIPLES OF PURCHASING
OFFICE STATIONERY AND SUPPLIES

4.4.1 The Principles of Purchasing Office Stationery & Supplies

There are six (6) principles of purchasing office stationery and supplies.

six P’s.These six (6) principles of purchasing also known as

102

4.4.2 The Methods to Reduce Stationery Cost

PROPER STORAGE
• To avoid reduction, loss or possible damaged, while in stock

affected by dust, sunlight, exposure and others.
• Stationery must be STORED in proper ways to save time,

energy and space

REGULATING STATIONERY

The selection process toward the correct type of supplies and
suit it purpose

REASONABLE STOCK

Stationery stocks should be kept at the minimum level to ensure
that not much capital is not invested in it.

103

4.5 THE ESSENTIAL OF A GOOD
SYSTEM OF REGULATING
STATIONERY

104

4.5 THE ESSENTIAL OF A GOOD
SYSTEM OF REGULATING
STATIONERY

4.5.1 PURCHASING PROCEDURE

1. Normally, purchasing process is done by the Office
Manager UNLESS there is a central purchasing
department to done it.

2. The principles to be monitored before purchasing
office stationery and supplies:

i. The manager need have full information about
the categories of suppliers available and the
reliable sources of supply.

ii. Each manager uses a “price factor” and an
“economic” (cost) factor to determine the quality
of stationery to be ordered

iii. New manager may assume these factors by

inspecting the quality of current articles and by

looking through new bills to find out the prices

paid. 105

4.5 THE ESSENTIAL OF A GOOD
SYSTEM OF REGULATING
STATIONERY

4.5.1 PURCHASING PROCEDURE (Cont.)

106

4.5 THE ESSENTIAL OF A GOOD
SYSTEM OF REGULATING
STATIONERY

4.5.1 PURCHASING PROCEDURE (Cont.)

4. Most wastage of stationery is often caused by over
buying. Bulk orders will bring price discount, but it
may not be practical to buy large quantities at a
time. The consideration based on frequent used
need to be identified.

5. Purchasing policy is generally standardized by the
top management:

i. Whether purchase should be made through
negotiating in the market or tender invitation

ii. Whether a one supplier or many supplier should
be selected.

iii. Whether all purchases should be centralized

6. The advantages and disadvantages of each
alternative should be calculated wisely before
making decision for any policy of purchasing

107

4.5 THE ESSENTIAL OF A GOOD
SYSTEM OF REGULATING
STATIONERY

4.5.1 PURCHASING PROCEDURE (Cont.)

108

4.5 THE ESSENTIAL OF A GOOD
SYSTEM OF REGULATING
STATIONERY

4.5.2

1. Either big or small the organization, purchase requisition
procedure is needed to ensure that goods and quantities
required are formally approved.

2. The procedure should be simple but well planned.

3. For example:
i. Application should only be made on written requests
form signed by authorized person, who have been
appointed earlier.
ii. Time frame should be setup for stationery distribute
to each employee.

109

4.5 THE ESSENTIAL OF A GOOD
SYSTEM OF REGULATING
STATIONERY

STOCK
4.5.3 CONTROL

* Efficiency of distribution will be dependent on the
individual who controller the stationery and supplies.

* Controller should be aware with the size of
department and their usual requirement to predict
requisitions whether it is a normal or abnormal
request

* Procedure of written requisitions is
strongly recommended, it must be
added by a practical system of
collection and delivery.

* Time may wasted by ordering small
quantities of items and inefficient by
frequent visit to the stationery
department to received the goods.

110

4.5 THE ESSENTIAL OF A GOOD
SYSTEM OF REGULATING
STATIONERY

4.5.4

• E-Commerce or

Electronic Commerce

means buying and

selling of goods,

products, or services

over the world wide web.

• E-commerce has solve a
geographic boundaries
for many businesses.

• E-commerce website
must have attractive
designed , easy to use,
and helpdesk.

• Marketing personnel
may need to do some
revision the cultures of
their new customers to
learn how to create
attractive
advertisements.

111

4.5 THE ESSENTIAL OF A GOOD
SYSTEM OF REGULATING
STATIONERY

4.5.4

• Customer trust toward the organization is very important in
e-commerce business.

• There are three main types of e-commerce:
✓ business-to-business (websites such as Shopify),
✓ business-to-consumer (websites such as Amazon), and
✓ consumer-to-consumer (websites such as eBay).
• By using the various platform to share the business

information such as TikTok, Instagram, or Reels with the
customers, company can strengthen the relationships, build
the customers trust and interest.

112

MIND REFLECTIONS 4 reasons why we need
to control office
Definition of stationery: stationery and
Stationery are consumables item supplies:
that always been used in the 1. Avoidance of losses
office operation. 2. Cost
3. Continuous supply
Categories of
of stationery office
4. Quality stationery and
supplies:
4 essential of a good OFFICE 1. Standard
system of regulating STATIONERY
stationery: Brand
AND 2. Non-
1. Purchasing Procedure SUPPLIES
2. Issuing System standard
3. Stock control 6 principles of purchasing Brand
4. E-commerce office stationery and
supplies: Standardization
3 methods to 1. Purchasing of the right has the following
reduce stationery advantages:
cost: quantity 1. It ensures
1. Proper storage 2. Purchasing of the right
2. Reasonable uniformity in
quality the
stock 3. Purchasing of the right specifications
3. Regulating of the items
source required by
stationery 4. Purchasing of the right the various
department.
time 2. It encourages
simplicity by
eliminating
unusual and
complicated
articles.
3. It discourages
the purchase
of sub-
standard
supplies which
leads to
economy in
usage and
storage.

113

TUTORIAL
FOR

CHAPTER 4

Scan the QR Code to get
the questions

114

05 CHAPTER 5

OFFICE LEARNING OUTCOMES
AUTOMATION At the end of this topic,
students should be able
to:

• Elaborate the office
appliances and
equipment

• Explain office
equipment leases

• Recognize the
machine used in
organization

115

CHAPTER 5: OFFICE AUTOMATION

CHAPTER OVERVIEW

5.0 OFFICE AUTOMATION

5.1 OFFICE APPLIANCE AND EQUIPMENT
5.1.1 The objective of introducing machines.
5.1.2 The advantages and disadvantages of employing

machines in office.
5.1.3 Factors to be considered before purchasing a machine.

5.2 OFFICE EQUIPMENT LEASE
5.2.1 The advantages and disadvantages of leasing office

equipment.
5.3 THE MACHINE USED IN ORGANIZATION
5.3.1 The machine used in organization

116

5.0 OFFICE AUTOMATION

Office appliances and equipment are labor saving devices.
All businesses have office. The offices' function focus on
the paperwork. Nowadays, machineries have replaced
workmen in factory department likewise in office too and
the functions of machines in organization can be describe
as:

Automation is substitute work undertaken by humans with
work done by machines, with the aim of increasing the
quality and quantity of output at a reduced cost.

117

5.1 OFFICE APPLIANCE AND
EQUIPMENT

Machines do work at High-Speed

5.1.1 Machines does not complain of
Objectives Of fatigue
Introducing
Machines Machines are great used for
repetitive work

The work done by machinery is
precise

By using a machine, it helps the
organization to reduced a

overhead cost and overtime
claim

118

5.1 OFFICE APPLIANCE AND
EQUIPMENT

5.1.2 The THE ADVANTAGES
advantages and
disadvantages of 1. Doing work at High-Speed.
employing
machines in office 2. It is labor saving and labor cost
saving.

3. Idle time of production can be
reduced.

4. Standardization is possible and
simplification of work may
carried out.

5. The information kept and
produced by machines are
accurate.

6. Keeping a hard copy file in bulk
can be prevented.

7. The overtime claim can be
controlled.

8. Quality of work is also improved.

9. Controlling a machine is more
easy than controlling a human.

10.Saving cost in paying extra labour.

119

5.1 OFFICE APPLIANCE AND
EQUIPMENT

5.1.2 The THE DISADVANTAGES
advantages and
disadvantages of 1. Mechanization will lead to
employing termination of employment.
machines in office
2. Machines are not flexible.
Hence, work involving personal
skill or artistic work can never be
mechanized.

3. The organization need to provide
extra space for a big size of
machinery and it will be leading
to increase in overheads cost.

4. There is a risk of machineries
becoming outdated due to
changes in technologies.

5. To maintain the best
performance of machines,
regular maintenance must be
provided and it will involve cost
for organization.

120

5.1 OFFICE APPLIANCE AND
EQUIPMENT

5.1.3

NO FACTOR DESCRIPTION

Must be reasonable and suit with budget.
1 Cost Make a comparison but never compromise

with quality over price.

2 Utility of Must purchase machinery that really
Machinery needed by organization not just buy cause
the price is cheap.

3 Available of Spare The spare parts must be easy to find and be

Parts repair whenever in needed.

4 Operating Cost Operating cost must be at minimum.

5 Electricity Electricity consumption must be at
Consumption minimum.

6 Size of the Size should be suitable with the allocation
machine plan

7 Life of the Must be durable and long time usage
Machinery

8 Easy to Handle Easy to used

9 Appearance Style and machinery appearance to feel
sophisticate.

121

5.2 OFFICE EQUIPMENT
LEASE

Guards Against Cheaper Cost

Obsolescence ➢ Leasing as mode of

➢ The lessee can financing for the use
terminate the of office machines to
lease contract if be less expensive
the machines was
outdated and not compared of buying
function well option

Advantages
of Leasing

Enhances Borrowing Efficient Use of Funds
Capacity
➢ The lessee enables use the
➢ Leasing is considered financial resources for
advantageous to the another investment instead
lessee since it helps purchased office equipment
enhance the ability to which is need high cost
borrow in a diversified way
such the term of leasing is Tax Benefits
not fix or strict
➢ The tax benefits would
5.2.1 The be derived by owning an
advantages and asset, by way of
disadvantages of depreciation tax shield is
leasing less than benefits to the
office equipment lessee by the way of
lease rentals.

122

5.2 OFFICE EQUIPMENT
LEASE

Outdated Equipment 5.2.1 The

➢ If the lease contract extends advantages and
disadvantages of
beyond the life of the asset,
leasing
the company was forced to office equipment

pay rental money.

Disadvantages
of Leasing

Poor Quality Unfavorable Term

➢ Office managers ➢ The term of leasing

may not always gives more benefits to

be given latest lesser and the company

equipment maybe was trapped

123

5.3 THE MACHINE USED IN
ORGANIZATION

5.3.1 The Machine Used In Organization

A modern office filled

Work is much better FUNCTION LAPTOP / with files no longer
and neat also exists because
attractive than using
type writer. laptop/computer are
easy to replace
manual work

COMPUTER

It may plays Various systems
various roles in and application.
daily affair E.g: printing,
including storing email
important data
Improved
effectively and
productivity. Save
time

124

5.3 THE MACHINE USED IN
ORGANIZATION

5.3.1 The Machine Used In Organization

To make a FUNCTION Copy also can be
copy of obtained in various
any PHOTOCOPY size. E.g original size,
material MACHINE reduced & enlarged
printed/wr size.
itten

Printing process: 125
➢ The image is illuminated
➢ The negatively charged ink powder

fall on it, giving a power image of

the original.
➢ Transferred on to paper and made

permanent by exposure to heat.
➢ Nowadays with the help of laser

beams copies are taken. It can be

obtained automatically by pressing

print button and set the number

of copies required.

5.3 THE MACHINE USED IN
ORGANIZATION

5.3.1 The Machine Used In Organization

Send FUNCTION Combining scanning
image FAX MACHINE technology with
using telephone technology.
telephone Which the machine
or VoIP scans a page and
channels. encodes the data to be
sent

The data is Easy to use and
transmitted over commonly found in
telephone channels office. It also have in
to a receiving fax. In portable model.
second, the
document is 126
received.

5.3 THE MACHINE USED IN
ORGANIZATION

5.3.1 The Machine Used In Organization

Do not have FUNCTION This machine become
separate monitors more sophisticated that
or printers, but ELECTRONIC built in spell-checker,
they do have TYPEWRITER text-editing
small electronic capabilities, and limited
display screens MACHINE font selections,
above the formatting functions,
keyboard that upgradable memory
show a partial and security password
page

More practical for Can be networked to
printing bank cheque computers and as
and printed paper printers
forms that have not
been computerized 127

5.3 THE MACHINE USED IN
ORGANIZATION

5.3.1 The Machine Used In Organization

FUNCTION PAPER

SHREDDER
MACHINE

Used to cut paper
in to either strips
or fine particles.

Used shredder to
destroy private,
confidential or
otherwise
sensitive
documents

128

5.3 THE MACHINE USED IN
ORGANIZATION

5.3.1 The Machine Used In Organization

FUNCTION

FRANKING
MACHINE

Used to print Saving time and no
output from a error
computer

Hired from post The company's
office under a trademark, slogan,
license. The emblem can also be
machine marks the printed on envelopes
letter with the
required a value of
stamp of the postal
stamp

129

5.3 THE MACHINE USED IN
ORGANIZATION

5.3.1 The Machine Used In Organization

To affix FUNCTION
stamps on the PRINTER
envelopes

Laser printer is Offering high
the most speed and good
efficient way to resolution at
produce text and relatively low cost.
images

130

5.3 THE MACHINE USED IN
ORGANIZATION

5.3.1 The Machine Used In Organization

FUNCTION Most come bundled
SCANNER with Optical Character
recognition (OCR)
A scanner is a capability that can
device that can convert images into
read text and computer editable
graphics format

Text, photographs, The scanned image is
drawing and chart stored on magnetic
can be scanned and media. Accuracy
used in desk-top depends on the quality
publishing or of the document being
electronic filing scanned

131

MIND REFLECTIONS

Objectives of Introducing

Definition of Machines:
Automation:
Automation is substitute work undertaken by 1. Machines do work at High-
humans with work done by machines, with the
aim of increasing the quality and quantity of Speed
output at a reduced cost.
2. Machines does not
The Machine Used in
Organization complain of fatigue
1. Laptop/Computer
2. Photocopy Machine 3. Machines are great used
3. Fax Machine
4. Electronic Typewriter for repetitive work Advantages of Employing
4. By using a machine, it Machine in Office:
Machine
5. Paper Shredder machine helps the organization to 1. Doing work at High-
6. Franking Machine reduced an overhead Speed.
7. Printer cost and overtime claim
8. Scanner 2. It is labor saving and

labor cost saving.

3. Idle time of

production can be

reduced.

4. Standardization is

possible and

simplification of work

may carry out.

Disadvantages of 5. The information kept

Leasing and produced by

1. Outdated Equipment machines are

2. Poor Quality OFFICE AUTOMATION accurate.
3. Unfavorable term 6. Keeping a hard copy

file in bulk can be

Advantages of Leasing prevented.

1. Guards Against 7. The overtime claim

Obsolescence can be controlled.

2. Enhances Borrowing 8. Quality of work is also

Capacity improved.

3. Tax Benefits 9. Controlling a machine

4. Efficient Use of is easier than

Funds controlling a human.

5. Cheaper Cost 10. Saving cost in paying

Factors to be considered extra labour.

before purchasing a Disadvantages of Employing Machine in Office:
1. Mechanization will lead to termination of employment.
machine
1. Cost 2. Machines are not flexible. Hence, work involving
personal skill or artistic work can never be mechanized.
2. Utility of Machinery
3. Availability of Spare 3. The organization need to provide extra space for a big
size of machinery, and it will be leading to increase in
Parts
4. Operating Cost overheads cost.
4. There is a risk of machineries becoming outdated due to
5. Electricity
Consumption changes in technologies.
5. To maintain the best performance of machines, regular
6. Size of the Machine
7. Life of the Machinery maintenance must be provided, and it will involve cost
8. Easy to Handle for organization.
9. Appearance

132

TUTORIAL
FOR

CHAPTER 5

Scan the QR Code to get
the questions

133

06 CHAPTER 6

LEARNING OUTCOMES
At the end of this topic,
students should be able
to:

• Discuss the

OFFICE MAIL procedures of
SERVICES
organizing office mail

services

• Explain the

procedures in

handling incoming

mails

• Explain the

procedures in

handling outgoing

mails 134

CHAPTER 6:
OFFICE MAIL SERVICES

CHAPTER OVERVIEW

6.0 OFFICE MAIL SERVICES

6.1 THE PROCEDURES OF ORGANIZING OFFICE MAIL SERVICES
6.1.1 The procedures of handling mails in small and large business
6.1.2 Steps to safety precautions
6.1.3 The sequence of prioritizing mails

6.2 THE PROCEDURES IN HANDLING INCOMING MAILS
6.2.1 The procedures in handling incoming mails

6.3 THE PROCEDURES IN HANDLING OUTGOING MAILS
6.3.1 The procedure of handling outgoing mails.

135

6.1 THE PROCEDURES OF
ORGANIZING OFFICE MAIL SERVICES

6.1.1 Explain the procedures of handling mails in small and
large business

✓ Making a stack of mail for each ✓ You can sort the mail at a
mailroom.
employee or department
✓ A mailroom is an area where
makes delivery quicker. large volumes of incoming
✓ One person may process mail are processed.

incoming mails as well as ✓ Mailrooms are easily
accessible to postal workers
perform other office tasks. who deliver the mail to the
✓ To distribute the mail, place company.

mail in mail boxes located in a ✓ Specialized equipment such
an electric envelope opener,
central area where other sorting units to aid mailroom
workers in handling mail.
workers will collect their mail.
✓ In other companies, mail is 136

hand delivered to the

appropriate person or

department.
✓ If you have a several stacks or

bundles of mail to deliver, you

may need to carry them in a

pouch, alphabetized expanding

folder, light weight mail basket,

or mail cart as you make your

rounds through the office.

6.1 THE PROCEDURES OF
ORGANIZING OFFICE MAIL SERVICES

6.1.2 Steps to safety precautions

1. The mail room should be
vacated and secured promptly
and appropriate security or law
enforcement agencies should
be notified.

2. Wearing gloves and a face mask
protection from airborne.

3. Avoid touching your face and
mouth to prevent the transfer
of germ.

4. Wash your hand with
disinfectant soap to prevent any
of infection.

5. Don’t handle a piece of mail
that you suspect in dangerous
with several characteristic:

suspicious and stranger address
letters include appropriate or
usual labelling (harm logo)
excessive packages material
(too big or heavy mail)

137

6.1 THE PROCEDURES OF
ORGANIZING OFFICE MAIL SERVICES

6.1.3 The sequence of prioritizing mails

1. Urgent messages where the
document received by fax or
overnight or by hand delivery
that require prompt action

2. Personal and confidential
letters

3. Business letters or memo or
other correspondence of
special importance

4. Letters containing checks or
money orders

5. Other business letters
6. Letters containing orders
7. Letters containing bill,

invoice or request for
payment
8. Advertisement
9. Newspapers and magazines
10. Packages

138

6.2 THE PROCEDURES IN HANDLING
INCOMING MAILS

6.2.1 The procedures in handling incoming mails

b) Stamping the mails

a) Opening the mails

THE PROCEDURES
IN HANDLING
INCOMING
MAILS

c) Separating and
annotating mails

e) Distributing the mails

d) Recording the mails

139

6.2 THE PROCEDURES IN HANDLING
INCOMING MAILS

6.2.1 The procedures in handling incoming mails

a) Opening Use a letter opener to open all
the mails envelopes to reduce the chance of
cutting the contents.

Do not open envelopes marked
“personal or confidential”.

If you are mistakenly open such an
envelope, write on it “Sorry, opened
by mistakes” and at you initial.

But this personal and confidential
document can be charge by certain
people in your department.

Check each letter for the signature
and address of the sender before
you discard the envelopes.

Record the current date on each
item received.

140

6.2 THE PROCEDURES IN HANDLING
INCOMING MAILS

6.2.1 The procedures in handling incoming mails

a) Opening If you are been given an authority to
the mails handle the confidential document,
this the following guidelines will
help you keep business mail or
information confidential:

1. Knows your supervisors preference
2. Follow your company mail

procedures
3. Secure your work station
4. Protect written documents
5. Reduce electronic information loss

141

6.2 THE PROCEDURES IN HANDLING
INCOMING MAILS

6.2.1 The procedures in handling incoming mails

1. Knows your supervisors 4. Protect written
preference documents

Know what information you Use a folder or envelope to
should give to visitors or callers conceal documents if you
bring document to another
2. Follow your company mail office
procedures
5. Reduce electronic
Place the mail in a folder or secure information loss
location. Do not send confidential
information by fax or e-mail Use password to sign in and
sign out. Change the
3. Secure your work station password regularly. Take the
print out immediately if the
Take precaution to ensure others printer is share with other
cannot see confidential thing on user
your computer screen

142

6.2 THE PROCEDURES IN HANDLING
INCOMING MAILS

6.2.1 The procedures in handling incoming mails

b) Stamping As soon as letters are opened they
the mail shall be stamped with the name of
department, date, and time of
receipt.

May be done manually or by using
machines.

CRYSTAL CLEANING INC.

5 October 2023 143
2:00 PM

RECEIVED

PROCUREMENT
DEPARTMENT