Until recently, and to a considerable extent at present, it was customary in banks to record all collections in bound registers in the exact order in which they arrived, numbers being assigned in sequence in accordance with the entries down the page. A common form of register is one having columns as follows: (1) Our number; (2) customer's number or letter; (3) of whom received; (4) drawee or maker; (5) indorser; (6) where payable; (7) date of the item; (8) time or tenor; (9) due date; (10) amount; (11) to whom sent; (12) remarks. The items themselves are "tickled" by maturity date, and if drawn on out-of-town firms are sent away several days before maturity. Items to be paid locally, of course, are presented for payment on their maturity dates. Items which must be accepted before the maturity can be established are sent out promptly for acceptance, and then "tickled" in accordance with this procedure. When proceeds are received, the funds are debited and the owner credited on advice.