F

ACCOUNT AND EXPLANATION

COLLECTION AND EXCHANGE

OUT-OF-TOWN BANKS

GENERAL

TOTALS

Balance On hand

162940

50

3

Hills Discounted D. T.

12000

√

Alliance Nat'l Bank, Springfield

2400

50

√

Bank of Commerce, Baltimore, 1800.00, 729.40

2529

40

√

Farmers Bank, Albany, 200.00, 821.00

1021

√

Fourth Nat'l Bank, Chicago

12000

√

Coll. and Exch. Disc. R.

72

40

3

Interest and Discount Disc. It.

270

50

√

Coll. and Exch. R. Teller

14

50

√

Coll. and Exch. F. Teller, 3.00., 11.00

14

70

√

Coll. and Exch. C. T., 1.25 .2.00 1.50

4

75

3

Deposits I. L.

178240

95

3

Coll. and Exch. Total for day

10G

35

10G

35

3

Out-of-Town Banks Total for day

17950

90

17950

90

208568

70

371509

20

The difference between the sides of this book should at all times show the balance of cash on hand.

The General Bookkeeper in a large bank occupies a position of special responsibility. He is the chief accountant of the bank, all the work in each of the several departments coming under his general supervision. Upon him devolves the work of classifying the general results of the bank and the rendering of statements required by the board of directors and by the regulations of the bank.

He usually has personal charge of the general cash book and the general balance ledger.

Transactions for the General Bookkeeper, March 1

The general balance ledger exhibited the following balances at the close of Saturday, Feb. 27,