89. Deposit Records

The first record of the deposit is made on a deposit scratcher, shown in Figure 61 on page 138. The total amount of the deposit is listed in the amount column and a memorandum of the currency contained in the deposit in the small extra column. This memorandum may be very useful in looking for a difference later in the day. It is almost the universal custom to post the credit to the customer's account from the original slip, so there is no particular reason why this laborious memorandum should be kept. A list of the deposits made on an adding machine will-answer the purpose quite as well, provided some provision is made for the preservation of the records. The best method of preserving machine records of this kind, is to list the items on sheets instead of on slips and; bind them in a suitable binder.

The sum of the deposits received during the day must be accounted for by an equal, amount composed of the following items:

1, Legals..

2. National notes.

3.Gold coin.

4. Silver

5. Nickels.

Deposit Scratcher

(Date)

Figure 61. Deposit Scratcher.

Figure 62. Cash Memorandum.

6. Cents.

7. Exchanges for clearing house.

8. Route and hand items.

9. Checks on selves.

10. Foreign cash items.

11. Certified checks on selves.

12. Cashier's checks.

13. Certificates of deposit.

14. Cash coupons.

15. Foreign money.

The receiving teller's proof book is nothing more than a summary of these various items conveniently arranged. Items 1 to 6 inclusive must be summarized, and for this purpose a pad of forms shown in Figure 62 on page 138 will be found very useful. Habit is no less valuable in handling money than in putting on one's clothes in the morning. If a teller is accustomed to make his memoranda of cash count in the same way each day, he will soon become very proficient in summarizing. Additional columns may be provided if further subdivision of these items is desired.