A general receiving room for all case goods and packages is provided. Space is allotted to each department, and all goods bought must pass through this room before going into stock. Porters prepare all goods for examination, by removing lids of cases, opening packages, putting aside all paper, canvas, etc., which is held for reference until goods are checked, and goods are then placed in proper department 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.