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ent space ready for the department managers. Heads of departments are usually notified each day of all goods to be marked off the following day, and furnished with invoices of the same. The receiving room is usually open for checking purposes from 8 A. M. to 10 A. M. only, and goods must not be checked off nor removed from this room during any other hour of the day, except by special permission. Goods are called off by assistants, checker compares with invoice, selling price and stock number are entered on goods, and selling price marked on invoice. Until properly marked off, no goods are allowed to be sent out of the receiving room. If goods do not come up to sample, and are to be returned, it must be done at once, and shipper advised. In case of errors or shortages, they must be certified to by two or three competent persons. All invoices should be returned to the office as soon as goods are marked off. Receiving room should be closed at 10 o'clock sharp, at which time all department managers and assistants should be back in the selling departments. Heavy goods, such as furniture, wall paper, etc., are received in their respective stock rooms and checked off in the same manner. Goods should never be received without an invoice. Taking Care of Stock. Salespersons must keep in good order all stock under their charge. Customers of the house, as well as those in authority, readily recognize who takes an interest in the business, by the display and arrangement of the stock. No excuse can be taken for merchandise that does not present a clean, attractive and presentable appearance. Every article should be properly marked or tagged, and each piece of goods ticketed in plain, neat figures, so that a glance will tell price, size, etc. No matter what the stock is, it should be attractively displayed, and the display changed regularly, having a suitable card on all goods so exhibited. When a sale is completed and clerks are through showing goods, they should be replaced as soon as possible, thus avoiding confusion and keeping the selling space clear and in good shape for new business. Serving Customers. All customers should be waited upon with equal promptness and politeness, no matter whether the purchase is large or small, whether it is simply an enquiry or an exchange of goods. There should be no favorites among customers. First come, first served. A customer who is being served should never be left
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