Which of the following is NOT a procedure in receiving merchandise?

Sales promotion planning is not a procedure involved in the receiving of merchandise because it pertains to activities aimed at increasing sales through marketing strategies rather than the physical process of accepting and processing goods into inventory. The primary focus during the receiving stage is on ensuring that the right products are received in proper quantities and conditions, as well as confirming that delivery matches what was ordered.

Other procedures, such as box quantity verification, packing slip and purchase order (P.O.) reconciliation, and unpacking with visual inspections, are all essential for checking the accuracy of the received goods against the order details, ensuring that any discrepancies can be identified and resolved immediately. These steps are crucial for maintaining inventory integrity and ensuring that the business operates smoothly. Therefore, sales promotion planning is distinctly separate from the operational tasks involved in receiving merchandise.