The accounts in the individual ledger for the last business day show the following balances.

Decker Bros., 812,486.18 ; Mace, Gilmore & Co., $19,874.15 Mead & Co., $282.90; D. B. Roberts,$ 1752.91; E. L. Howard, $11,216.94; Fernald, Son & Co., 821,724.92; Thomas Bennett & Co., $12,172.41; W. I. Pratt, $7296.84; D. E. Avery, $15,162.40;

J. H. Crandall, $74,652.40 ; C. E. Denison, $116,240.90 ; Freeman, Austin & Co., $11,200.50; C. E. Selover & Co., $19,200; Lane, Rowell & Co., $37,500.06; F. E. Sherman, $12,172.45 ; Wyckoff, Seamans & Benedict, $77,314.31; E.V. Buckley & Son, $24,214.93; J. O. Baker, $51,342.40 ; Powers & Sprague, $15,294.63; Janis, Cooper & Tremper, $37,582.69; Charles J. Kennedy, $45,272.75; Fields Milling Co., $14,352.90 ; Certified Checks, $17,500; Certificates of Deposit, $5000; Cashier's Checks, $2000; Total, $590,180.57.

Open the above accounts in the individual ledger in alphabetical order, one account to a line, after which present your ledger to your instructor for approval.

The Individual Bookkeeper's Duties may be briefly referred to as follows:

1. He takes charge of the bank's accounts with depositors.

2. He meets depositors and answers questions with reference to their accounts.

3. He writes up the depositors' pass books.

In large city banks there are frequently many thousand accounts with depositors, and the individual ledger is necessarily subdivided, a section of accounts being given to each of the several individual bookkeepers employed.

Note - The student should remember that the assignment of work to the various clerks of a bank would necessarily differ with different banking institutions. In the smaller banks one clerk would fill offices that in larger banks would be assigned to several clerks, while in the largest banks of the country the work of many of the departments would be subdivided among different clerks.

Transactions for the Individual Bookkeeper, March 1

The individual ledger being a book of original entry, the bookkeeper in charge of this department usually makes the entries directly from the deposit slips, checks, charge and credit tickets, etc., passed on to him by the receiving teller, paying teller, note teller, and correspondence clerk.

The deposits from customers for to-day may be found in the Amount Credited column of the receiving teller's daily check sheet. Enter these deposits in the Deposits column of the individual ledger. Place a check mark by the side of the customer's account on the receiving teller's sheet.

The note teller has turned over credit tickets for the proceeds of the following paper collected for customers to-day: Nos. 650, 702, 744, and 755.

Enter the proceeds of these collections in the Deposits column of the individual ledger. The amounts are shown by the records in the collection tickler. Be sure to deduct all collection charges. Check the items transferred.

Straight deposits require no explanation in the individual ledger, but discounts and collections are generally designated by writing D and C respectively before the amounts. (See model individual ledger, page 47.)

Commercial National Bank

Credit Boston Mass., Feb., 25, 19 -

John H. Armistead,

Collection Clerk.

Credit tickets have also been received from the note teller for paper discounted for customers to-day.

Enter the proceeds of these notes in the Deposits column of the individual ledger. Refer to the discount register for the amounts. Check the items transferred.

The total of the checks certified for to-day, as reported by the paying teller, is $2300. Enter the amount in the Deposits column, opposite Certified Checks. Check the amount in the certified check book.

Checks of depositors have been received by the paying teller and turned over to the individual bookkeeper, as shown in the Our Bank column of the paying teller's daily check sheet. Enter these items in the Checks in Detail column of the individual ledger opposite the names of the drawers. Check the items transferred.

Charge tickets have been received from the paying teller on account of certified checks. Refer to the certified check book for the amounts of these tickets. Enter the amounts in the individual ledger the same as regular checks. Check the items transferred.

Checks of depositors have been received by the receiving teller, entered on his check sheets, and turned over to the individual bookkeeper. A list of these checks, with the names of the drawers, is as follows;

Mace, Gilmore & Co., $720.50, $1500; Decker Bros., $1250.20; Spencer, Mead & Co., $340.20; Fernald, Son & Co., $72.60; W. I. Pratt, $650.60; F. E. Sherman, $1625; C. E. Denison, $1750; Thomas Bennett & Co., $200, $1242.10; E. L. Howard, $40.50; Charles J. Kennedy, $200, $262.90.

Enter the above items in the Checks in Detail column.

The note teller has turned over a charge ticket for discount No. 889. Refer to the discount tickler for the amount. Check the item transferred.

The following depositors' checks have come in from the clearing house.

D. E. Avery, $625, $127.52; J. O. Baker, $1275; Thomas Bennett & Co., $2500 ; E. V. Buckley & Son, $115.40 ; J. H. Crandall, $462.50; Decker Bros., $1200, $750.42, $500 ; Freeman, Austin & Co., $1750; E. L. Howard, $75.40; Charles J. Kennedy, $400.60; Mace, Gilmore & Co., $120, $40.50; D. B. Roberts, $22.40; Wyckoff, Seamans & Benedict, $167.50, $125; F. E. Sherman, $750, $211.40, $600.

Enter the above in the Checks in Detail column.

The correspondence clerk has turned over the depositors' checks received from out-of-town banks. Enter them in the Checks in Detail column.

Spencer, Mead & Co., $650; Fields Milling Co., $850; Janis, Cooper & Tremper, $560; Lane, Rowell & Co., $721.42; Powers & Sprague, $1000.