William R. Spriegel and Edward Schulz, Elements of Supervision, John Wiley and Sons, 1942.

The order filler enters on the order the amount sent to production, sends one copy back to the issuing clerk, and one copy to the accounting department; one copy may go with the material and one copy may be kept by the materials department. If a part of the material is returned to the materials department the receiving clerk makes out a returned slip and sends copies to the record clerk as well as to the accounting department, so that appropriate credits are made.