91. Route Or Hand Items

The route or hand items are usually not too large to list in the proof book.

92. Checks On Selves

Checks on selves, and other items in the list may be listed on the proof book.

93. Receiving Teller's Journal Entries

The journal entries drawn up by the receiving teller may be handled in many ways, but the effect is essentially the same in each case, - namely to credit individual deposits with the entire receipts and to debit as follows:

Paying teller:

Cash.

Exchanges.

Foreign money. Note teller:

Route or hand items.

Cash coupons.

Collection clerk:

Foreign cash items. General ledger:

Individual deposits for checks on selves. Certified checks on selves. Cashier's checks. Certificates of deposit. Naturally, where there are several individual ledgers, or several individual ledgers and a bank ledger, the items to the debit or credit of individual deposits should be divided between the ledgers.

94. Items For Collection

The receiving teller is called upon to acknowledge receipt to depositors of items left by them for collection, such as notes on other cities, checks or drafts against which the receiving teller thinks the depositor ought not to draw until paid, coupons not due, etc. It is customary to receipt for such items in the back of the depositor's pass book, except when this line of business is large, when a special pass book should be used, in which case the collection clerk should initial for the items himself. The receiving teller is merely a go-between for the convenience of customers, and immediately turns the items over to the collection clerk, who receipts for them. The receiving teller should keep a register giving sufficient information to enable him to trace any items later on.

95. Care Of Money

The money received by the receiving teller should be sorted very carefully and strapped for use at the paying teller's window. He should have a special safe in the vault and should turn all his money, etc. over to the paying teller before the opening of business on the following day. The receiv-ing teller should not be allowed to hold any money or checks over, to go in the following day's work.

96. The Note Teller's Department

The duties of the note teller in a large bank are varied, important and exacting. He is charged with the responsibility of collecting all the local discounts of the bank that must be presented for payment when due, or receive the payment therefor at his window. He must present and collect all local notes held for collection, for account of customers. He must present for acceptance and payment all local drafts deposited by customers for collection. All of the above duties must be cared for on the exact due date or the bank may sustain heavy losses for non-presentation, by releasing endorsers. Payment for these items is usually made by check on a clearing house bank, and so it is necessary in a large bank for him also to run a clearing house sheet similar to the one referred to under the receiving teller. All items collectible by hand are charged to him by the other departments and at the end of the day he must have sufficient cash, clearing house checks and unpaid items to equal the amount charged to him.

In the first place he will need a tickler to keep track of the things he must do on a certain day. Any style will do.