One argument in support of this plan is that, having no record of quantities ordered, the receiving clerk will be compelled to carefully count and list all articles received. But it is also true that he is obliged to make a detailed copy instead of merely checking the items against his copy of the order. Another point in connection with the work of the receiving clerk that has caused much discussion, is the wisdom of furnishing him with a record of prices. The prevailing opinion among manufacturers seems to be that this should not be done. This need not interfere with the operation of our system, for prices can be left off the receiving clerk's copy by using a short carbon. This will keep all blanks uniform in size. =13. Checking Invoices.= It may be laid down as a rule that invoices should first go to the purchasing agent, not for audit, but to be checked for quantities and prices. The purchasing agent will check the invoice, note on it the purpose, or the department for which the goods were purchased, and forward it to the auditor. The transaction is then closed so far as the purchasing agent is concerned. =14. Filing.= After the O. K.'d invoice has been forwarded to the auditor, the following papers remaining in the purchasing department are to be filed: _Follow─up copy of the order_, filed alphabetically under the name of the vendor. _Receiving clerk's copy of the order_, filed with the original requisition. _Requisition from the department requesting the goods_, filed numerically according to the departmental serial number; that is, all requisitions from _Dept. A_ will be filed together in numerical sequence. When a record of goods received has been made on the forms prescribed, the purchasing agent's records will be complete. THE STORES DEPARTMENT =15.= In this discussion, the _stores department_, or _stock department_ as it is frequently called, is treated as a subordinate division of the purchasing department. Properly organized, it becomes one of the most valuable from a profit─making standpoint. Without organization it may degenerate into one of the most useless. To attain the state of efficiency of which it is capable, the organization and system of operation of the stores department must be of the highest order, otherwise it cannot be expected to fulfill its mission. So much has been written about the failure of stores departments and stores systems to produce desired results, that a statement of what is meant by _stores department_ seems to be demanded before we can arrive at intelligent conclusions regarding its functions and operation.