This is not as simple as it may appear, and to master it thoroughly requires time, care and attention. Whether it is filling out a purchasing ticket, a C. O. D. check, or a regular sales check, special care must be exercised, as one cannot afford to exhaust the patience of customers by exhibiting a lack of knowledge. Every check in a check book should be accounted for: a spoiled check should be marked "Nil" or "Void," be signed by one in authority and sent to the cashier. Quantity, goods and prices should always be written plainly, all blanks properly filled out, plain, neat writing, and particularly good figures. Salespeople are usually held responsible for all errors made in checks or on purchasing tickets, and should always use their own book. They should always mention to customer the amount of money received, and enter the amount on their check at once. Many people strictly honest might forget what money they handed in, and when change is returned might claim that the bill given was of a larger denomination. Repeating the amount received will avoid argument afterwards. Duplicates should be closely examined, to see that the black-leaf impression is good. Change should be counted in giving it to customer, and where goods are to be sent, the name and address given should be repeated. The use of purchasing tickets should be encouraged. Customers should be asked if they intend making further purchases, and the use of purchasing ticket suggested. The delay in settling for each purchase is thus avoided and customers' time is saved, as they can pay for all purchases at once. Salespersons should see that their department letter is on their check book. Check books should commence with No. 1 and run consecutively to the end, and should be examined to see that none are missing, and checks should never be altered. All checks should be sent to the cash office immediately upon being made out.