Where the business is large, the country is usually divided up into districts or sections, each division being designated by a letter; thus one State or Province would be known as "A," and another as "B," and these sections each usually have a head under the supervision of the Manager. A simple form of cash book is largely made use of, by which the number and amount of each order only is entered under its proper division column. The totals of these columns must agree with the total amount of cash received. Orders follow in their natural course to the book-keepers, who, under the date received, enter the orders in regular order by number, name and address, and credit the customer with the amount received. Cashier and book-keepers are able to compare entries by number and amount, and should always agree. All orders, after being entered in the books, are generally examined by one or more appointed for this work, who note anything of importance on the order, marking it in such a manner as to attract special attention. Bargains on sale that day, which are usually marked "Rush," requests to have goods delivered by a certain time, enclosed with a shipment made by another house, or with goods already bought and holding; in fact, anything and everything requiring any particular or extra care, so that no omission of instructions will occur, and that the detail of each order shall be distinctly carried out. All requests for samples, catalogues, etc., are put in hand at once, so that this work is being done promptly, and while the other work in connection with the order is being carried on. All orders, after being examined, everything noted and all specials sorted out, are classified into large, small or medium. All orders for only one article, such as gloves, drugs, jewelry, books, etc., are separated from orders for miscellaneous merchandise, all credits referred to looked up, and everything put into complete shape for buyers to handle. As orders are distributed among the buyers, they are charged with the number received, and are individually held responsible for all orders while in their possession. In some cases buyers are not used, but orders are copied on requisition sheets, and sent to the different departments to be filled; but where a large retail business is done, the method of using buyers is largely adopted. The buyers' duties are many, and a great deal depends upon their ability and skill. They are expected to keep a record of all orders received and how disposed of. Their orders must be read carefully and thoroughly understood; if they lack any information, such as color, size, samples, or any errors in extensions or additions, they must be observed, and, where necessary, consulted about. All requests for estimates or prices asked for on orders must be got from the proper department, written up clearly, and have the signature of one whose authority is recognized. Where goods are going by express or freight, the buyers usually make use of a purchasing card. They are provided with check books, and, as they visit the different departments and make their selections, they make out a check in duplicate for each purchase, leaving both with the salesperson. The top check is sent with the goods to the mail-order sorting section, and the duplicate is sent to the cash office, just the same as though it were actual money. This duplicate check represents so much money and is taken in payment for goods. Great care is exercised in making out these checks. Not only is one half treated as cash, but the other half goes with the goods direct to the customers, showing them exactly how their money has been spent. These checks must be written plainly with good figures, and give a full description of goods, prices, etc. The date, exact time purchase is made, the department bought from, sales number and order number, must all appear on each check, and all have such important relations to the work that any omission or carelessness cannot be allowed. On their purchasing card they enter the number of the order they are buying, and enter this same number on every check belonging to that order, also entering each purchase as bought on the purchasing card by department, sales number, and amount. When the purchase is completed, the order and purchasing card are handed to a shipping clerk, who examines the order as to shipping instructions, enters the name and address and how goods are to be shipped on this card, when they are passed to a clerk who examines the order carefully, to see that everything has been bought correctly, no omissions made, all additions correct, and who, when satisfied that the order is executed properly in every particular, sends the order with proper charge slip attached back to the book-keeper, and the purchasing card is sent to the sorting or inspecting room, where goods in the meantime have been sent.