ck Office, or Auditing Department.
This department should make up the total receipts of each cashier by the
sales checks received, compare them with cashier's report, and recheck
until they are found correct. It should also make up each department's
sales, arrange each salesperson's checks into original book form by
number, and report any missing checks, auditing all checks and reporting
any errors. The work of obtaining the different totals required is
greatly facilitated by the use of adding machines, which insure both
accuracy and despatch.
This auditing of checks thus provides a positive check upon the amount
of cash received by each individual cashier, furnishes an accurate
account of the exact amount of business done by each department, and the
total daily business done by the house, besides showing the exact amount
of goods sold by each individual salesperson, which may be made use of
to estimate their value as compared with each other, and largely governs
the individual wages paid.
C. O. D. Business.
Large amounts are represented in the business as sold and paid for, cash
on delivery, and, therefore, this branch is given special attention.
Special C. O. D. books are furnished every department, and such special
care exercised in recording the amount to be paid, address, etc., as
will prevent any errors or misunderstandings. All C. O. D. parcels are
entered upon special sheets or books provided drivers, and are checked
off as paid in by drivers at the C. O. D. office with the record kept
there, which should show the customer's name and address, department
that goods were bought in, who sold them, the amount of the C. O. D.,
the date and amount paid.
Where goods are sent to distant towns, and considerable time must elapse
before returns can be made, these outstanding C. O. D.'s must be watched
closely, checked up regularly; and in the event of any unnecessary
delay corresponded about, and such knowledge obtained as will furnish
accurate information about each individual account.
The Mail-Order Business.
The mail-order trade as associated with Department Stores began in a
very small way: it began with a few requests from customers out of town
asking for samples and prices of certain goods, a few letters of enquiry
regarding one thing and another. These requests and enquiries, properly
answered, brought in the first orders, which were carefully filled to
the satisfaction of the custom
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