This section is from the "Practical Banking" book, by Albert S. Bolles.
Line 12, 13. These are totals of the checks taken on deposit by each teller during the day. They are included in the amounts $375.77 and $179.07, for which the tellers respectively claim credit in their reports. (The report of the first teller is given below, line 30.) Each teller keeps a book in which he records the particulars of each check, viz., the bank on which it is drawn, name of the maker, number of account on which it is deposited, name of last indorser from whom it was received, and amount. The book is handed in to the treasurer with the checks between its leaves; they are compared with the list and the total initialed by him.
Line 14. At the time for making the deposit, the "check list" column is added up. At the same time a deposit slip is made up from the checks themselves and its total compared with 14g.. If correct, a press copy is taken of the slip. The teller of the Park bank receipts by entering the amount in the pass book with his initial.
Line 15. One of the tellers has received some checks too late in the day to be included in the deposit just mentioned. As it is a positive rule that the tellers' final balances must be in actual money these checks are handed in to the treasurer, who enters them in the "vault" column, whence their amount will be taken next morning to form the first item in the check list.
The above entries are made during the day from time to time. The remaining entries are made at the close of business for the day when the tellers have made their reports. The teller's report shown on page 169 is that of the second teller, J-----, for the day under consideration. The report of the first teller, A------, contains the following entries, the signatures and "statement of cash" being omitted:
First Teller's Report.
Balance brought forward,
16 Depositors, 120-10
319 65 Treasurer, 56 12
Balance carried forward,
The entries from the report are made as follows: "Balance brought forward" is compared with the previous page, under the head of "cash balance at close." The amounts opposite "depositors" are entered on line 30, a and i. The $1,200 which is composed of checks drawn for payment to depositors who prefer to receive it in that form, is compared with the stub of the check book and entered at 28, under c and i. The $375.77 has already been entered in column a, and is composed of $319.65 and $56.12. The $5,000 is found to be the exact converse of an entry in the second teller's report and the two are checked off against each other. Finally, the additions having been proved and the two sides found to agree, the balance, $18,856.43 is entered in the statement of "cash on hand at close."The second teller's report is then taken up, examined and entered in the same way, not omitting to note an "over" of $1. The total amount for which the tellers are accountable is $31,335.15, which is entered at 35 a. Then the columns a and j are added up, showing an equality, which proves the correctness of the figures as far as they relate to the teller's funds. Next the entries 32 and 33e are made up by adding together, for the former 30 and 31 i, and for the latter 30 and 31 a.
It now remains only to prove the remaining departments of cash, and the aggregate. The amounts in line 34 were brought forward at the beginning of the day from the previous page. The amount in vault is ascertained, entered at 6j and also at 35b. Columns b and j then become equal. The amount in each bank is obtained, aggregated at 8, 9, 10 j, and entered at 35c, where it balances the account of the banks. The total cash is now ascertained (11j) and entered at 35e, which gives the equal footing $569,829.85, and proves the cash in bulk as well as by departments.