Another point in connection with the work of the receiving clerk that has caused much discussion, is the wisdom of furnishing him with a record of prices. The prevailing opinion among manufacturers seems to be that this should not be done. This need not interfere with the operation of our system, for prices can be left off the receiving clerk's copy by using a short carbon. This will keep all blanks uniform in size.
13. Checking Invoices. It may be laid down as a rule that invoices should first go to the purchasing agent, not for audit, but to be checked for quantities and prices. The purchasing agent will check the invoice, note on it the purpose, or the department for which the goods were purchased, and forward it to the auditor. The transaction is then closed so far as the purchasing agent is concerned.
14. Filing. After the O. K.'d invoice has been forwarded to the auditor, the following papers remaining in the purchasing department are to be filed:
Follow-up copy of the order, filed alphabetically under the name of the vendor.
Receiving clerk's copy of the order, filed with the original requisition.
Requisition from the department requesting the goods, filed numerically according to the departmental serial number; that is, all requisitions from Dept. A will be filed together in numerical sequence.
When a record of goods received has been made on the forms prescribed, the purchasing agent's records will be complete.
THE STORES DEPARTMENT
15. In this discussion, the stores department, or stock department as it is frequently called, is treated as a subordinate division of the purchasing department. Properly organized, it becomes one of the most valuable from a profit-making standpoint. Without organization it may degenerate into one of the most useless.