Some firms are willing to make four copies of an order, each copy containing _all_ of the items of an order. Other firms do not wish the employes to know what a customer is buying outside of the goods relating to the department in which the employe is working. Further, sometimes two departments in the same factory are equipped to make the same class of goods, and if each department received a complete copy of the order there might be some confusion and duplication in the filling of the order. Some firms, instead of making split orders, make a summary of the goods to be delivered from each floor, giving each floor several of these summaries in the course of a day. The goods are delivered to the shipping department in large quantities, and are separated by the shipping clerk according to the quantities wanted for each order. Concerns which are using this idea claim that it takes less time for the shipper to separate goods than it does for the order department to make split orders for each individual. [Illustration: Fig. 17. Forms for Split-Order Schemes ] In planning the clerical work in order billing and shipping methods, the volume of business being handled must be taken into consideration. A plan which is necessary with a large business would be considered as red tape in a smaller one. The larger a business grows, the more it is possible to "specialize" the work. In a very small business, one man could fill all the orders and make out all of the bills. In a little larger business it would be necessary to devote one person's entire time to filling orders, another's to making out the bills. In a business twice as large as the one just mentioned, it would be necessary for one person to devote his entire time to filling the orders from one floor only. In an exceptionally large business, it might be necessary for one person to devote his entire time to filling orders for some particular class of goods on one floor. These examples are given to illustrate the meaning of the word _specializing_. =Simple Order Form.= The majority of firms transcribe their customers' orders onto their own order forms from letters or requisitions. The simplest form of order is one containing an original for use of the warehouse or factory, a duplicate to be mailed to the customer as an acknowledgment of the order, and a third copy which is held in the office as a record of unfilled orders. The requisition form illustrated in Fig. 18 conveys the idea. The practice of sending an exact copy of the order to the customer eliminates the necessity of acknowledging the order by letter, and gives the customer an opportunity of checking over the order as entered. It is customary to print on acknowledgment of order forms the sentence: _This is an exact copy of the order as entered—if any errors are noted kindly advise us at once._ One firm in Buffalo saved $300.00 the first week they installed this scheme, through the detection of an error by the customer.