The document outlines the mail processing procedures for a business. It describes sorting incoming mail into categories, opening envelopes, stamping items with a date, recording checks in a remittances book, and sorting mail into departments. Outgoing mail procedures include collecting mail from departments, checking for signatures and enclosures, inserting mail into envelopes, weighing and franking the mail, and dispatching it. A remittances book is used to keep records of incoming and outgoing mail amounts for different countries over several years.