The textbook distinguishes between different departments within a newspaper's business section:

• Advertising Department: Generates revenue by selling classified and display advertising space; fixes rates for different types and positions of ads
• Circulation Department: Its primary goal is to increase the publication's circulation (readership). Higher circulation: (a) directly generates subscription revenue, and (b) allows the newspaper to charge higher advertising rates (more readers = more valuable advertising space) and (c) gives the newspaper greater prestige and editorial influence. The textbook notes: “It is always a pride for a publication to note its high circulation.”
• Accounts Department: Manages salaries, purchases, transport, and audit reports

Note that the physical printing and delivery of newspapers is handled by the Technical/Press Department, not the circulation department.