44. Loose-Leaf Ledgers

Loose-leaf ledgers are often used for savings bank work. Each account is given a full page. The Library Bureau's specialty is shown in Figure 21 on page 60.

45. Card Systems

A complete card system, from signature cards to loan records, may be installed. After one has tried the card system for some classes of work, it seems to be indispensable. The wisdom of using them as a substitute for a ledger may be questioned. The Library Bureau has one of the most complete card systems in use. The signature card, which is shown in Figure 22 on page 61 is self-explanatory. The index to depositors' accounts is shown in Figure 23 on page 62. The card ledger is shown in Figure 24 on page 62. The cards are kept in trays fitting into a standing desk. The top of the desk is open, except for sliding posting boards, which may be moved to the most convenient position for getting at the cards. These trays may be removed from the desk and carried to the vault on a truck designed to carry the records into the vault at night. To facilitate taking off a trial balance, one bank has had a special adding machine built which has several extra rows of keys for recording the number of the account in the proper column at the same time the balance is listed. The machine is so constructed that all the figures in a number except the units and tens repeat with every stroke. It is therefore necessary to strike only the last two figures in a number and the balance and both are recorded with a simple touch of the finger to set the machinery going. The footing is struck at the bottom of each page and the ledgers summarized on the last sheet. There are the usual dangers attending the use of these card records.

Figure 25. Deposit Slip.

Figure 26. Withdrawal Slip.

Deposit and withdrawal slips are shown in Figures 25 and 26 on pages 64 and 65.