Well, this document can at least point you in the right direction. Just think, if everyone who answers the phone in a business setting reads this document, I won't have to embarrass company staff when I phone them and tell them that they are useless.
Lets start with the basics.
This document is split into various sections taking you through the stages of a telephone call from start to finish. Most of it will seem like common sense, so I apologise in advance if you think I'm being condescending. Any other equipment you need should be close to hand. Be it a terminal, a PC, a ruler, a client list or whatever, you should not have to leave the phone for five minutes to get it. Be ready for the call.