The items on this side are self-explanatory, since they are merely the footings of the payments on the check sheet summarized. The cash on hand is the total bills and coin in the possession of the paying teller at the close of the day's business. These bills and coin are generally classified as follows:

1. National bank notes.

2. Gold coin.

3. Gold certificates.

4. Silver dollars.

5. Silver certificates.

6. Legal-tender notes.

7. Subsidiary silver coin.

8. Minor coin.

The Duties of the Paying Teller may be specified as follows: 1. He is the custodian of the cash, and the general disbursing officer of the bank. 2. He cashes checks presented by customers and others. 3. He certifies the checks of customers. 4. He may sell bank drafts. The paying teller's position is charged with more responsibility than that of any other person in the bank, except the officers. He must be a man of the strictest integrity, possessed of tact, and thoroughly conversant with the laws governing bank checks and drafts. His most responsible duty is to see that no money is paid out improperly. Among the many things that he should have in mind when checks are presented the most important may be stated as follows:

1. Signatures of customers.

2. New signatures, powers of attorney, notices stopping payments of checks, etc.

3. Definite knowledge of the parties presenting vouchers.

4. Average balances of customers, so that overdrafts may be prevented. When checks, etc. are received the paying teller should note:

1. That they are properly dated.

2. That they are indorsed.

3. That the amounts written in words agree with the amounts written in figures.

Form Of Certified Check

The Certified Check Book. - The paying teller preserves a record of all checks certified, in a book kept especially for this purpose. From this book the customer is charged in the individual ledger and Certified Checks credited. The following is the usual form of this book.

Certified Check Book