Check 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.