This document provides guidance on proper telephone etiquette and procedures for handling incoming and outgoing calls. It outlines best practices for making outgoing calls such as preparing notes beforehand and properly introducing oneself. When receiving calls, it recommends answering promptly, asking for the caller's identity and needs, and recording any messages. The document also provides sample dialogues for making calls, receiving calls, requesting to speak to someone, asking the caller to hold, letting the caller know the requested person is unavailable, and taking messages.