At short intervals, the pass book should be left at the bank for settlement. The bookkeeper will enter, on the page opposite the deposits, the amounts of the checks that have been paid by the bank, and bring down the balance to depositor's credit in the bank at that time. When the pass book is returned compare the stubs in the check book and bank book at the date of settlement. If the bank book and check book do not agree, check off the deposits entered in the bank book with those in the check book ; if the difference is not found, try the additions and subtractions in the check book. The bank book may show a larger balance than the check book on a certain date. This may show that some check or checks given out by you, and subtracted in the check book, have not yet been presented at bank for payment. To find the bank's balance add the amount of the check or checks to the check book balance. If this prove correct let the check book balance remain as it is, for that is really the amount there is in bank to be checked against.

A CASHIER'S CHECK

A CASHIER'S CHECK