When a deposit is made by a customer, the teller receiving it should see that the deposit slip clearly shows the amount deposited and the details of coin, notes, checks, etc., composing same; and after satisfying himself as to the correctness of this, and the genuineness of the money and checks, he should enter the amount deposited in the pass-book which the depositor should have with him. He should then, or as soon as possible, enter the name of the depositor and amount in a blank book suited to the purpose, placing the deposit ticket on file for further use by the individual ledger bookkeeper, who should enter the amount of the deposit to the credit of the depositor on his ledger from this deposit ticket. During the day, as he has leisure, or with assistance, the teller should assort the deposits received, doing up the paper currency in packages - fifty notes in each is most convenient - assorting the various kinds in different packages. Around each package should be placed a paper strap, ready gummed, and having the proper amounts, $50, $100, $250, $500, $1,000, etc., printed on them. Money put up in gummed paper straps, which may be moved without unpinning, is easier to count, and, besides, the use of pins injures the notes to some extent. Checks on various banks should also be assorted and listed, each bank to itself, ready for exchange through the clearing house, or by messenger or mail where they are on outside banks. The gold, silver and minor coins should also be properly assorted and done up into bags or paper packages, ready for convenient counting. At the close of business the figures showing the deposits in the blank book referred to should be added up and a count of the cash actually on hand made, and the total of each should of course agree after proper deductions are made. The total of entries on the book should also agree with the total of the deposit tickets, which should he summed up by the individual bookkeeper or bookkeepers. Where there are two individual ledgers the accounts in each are usually divided alphabetically, those in one being comprised between the letter A to K, and in the other between L to Z, and further subdivided if more than two ledgers are necessary. When, therefore, there are more than two ledgers, the tickets and entries on the teller's memorandum book should be divided alphabetically, so that the tickets may be passed on to the respective bookkeepers for entry on the ledgers, and the total entries in each ledger compared with the total of deposits shown by the teller's book. One advantage of such a book kept by the teller is that it is a check upon the bookkeeper's work.

Upon each check received by the receiving teller he should stamp the letters R. T. with a rubber stamp, bearing the proper date also, to indicate how and when it came into possession of the bank, and to prevent improper use. In addition to this, checks on the bank itself deposited should be properly cancelled by a punching or perforating machine.

All checks on banks outside of the place where the receiving bank is located, called "foreign" checks, should be turned over by the receiving teller to the correspondence or mail clerk,. to be forwarded by mail to other banks for payment or collection. Of these "foreign" checks the teller should keep a separate list in a memorandum book. The same course should be pursued by the "paying" teller with regard to any foreign checks coming into his possession.

When the receiving teller's cash is made up at the close of the day, the result of his day's work should he summarized, and the amount of money, checks and other items remaining on hand entered in ink on a book, in printed form something like this:

Receiving Teller's Balance Book

After proving and balancing his cash, the receiving teller should turn over the amount he has on hand to the paying teller, who should carefully verify or count the amount received by him.